Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... health organizations; (i) 240 (j) medical examination of seamen; (k) international health regulation; (l) world health organization (who); 3(a) the food safety and standards act, 2006(34 of 2006) (b) the prevention of food adulteration act, 1954 (37 of 1954) and the central food laboratory (emphasis by me) it is noticed that under ministry of labour and employment under part v concerning miscellaneous business at sl.no.16 is mentioned, international labour organization ( ..... the above, these writ petitions are partly allowed in the following terms: i) ii) iii) the cigarettes and other tobacco products (packaging and labelling) amendment rules, 2014, are declared as illegal and are hereby set aside; the central government/the competent authority in terms of the rules framed under article 77 (3) of the constitution of india is at liberty to undertake the exercise afresh ..... the learned counsel for the petitioner based on the fundamental right to speech and expression under article 19(1)(a) of the constitution of india, as it has been already held that 2014 amendment rules framed by the health ministry are illegal and void ab initio, as the health ministry did not have the power or authority to unilaterally frame these rules, it is ..... united states supreme court in virginia state board of pharmacy, had virtually over ruled valentine s case decided in 1942, 363 to the effect that the statute which had the effect of prohibiting pharmacies from advertising the price of prescription drugs violated the first amendment. .....
Tag this Judgment!Court : Karnataka
..... particularly brought to the notice of the court to contend that though in zee telefilms limited case, the apex court found that bcci was not discharging state functions, the court recognized the fact that board was discharging some duties like selection of indian cricket team, controlling the activities of players, which activities were akin to public duties or state functions, so that if there was any breach of a constitutional or statutory obligation ..... senior counsel has dealt with the procedure prescribed for establishment of sez unit, guidelines for notifying sezs as contained in sez act that require central government to be guided by promotion of exports of goods and services, creation of employment opportunity, etc. ..... dealing with the amendment brought to regulation 6.2.4 of bcci regulations facilitating and validating award of franchise by permitting the administrator having any commercial interest in any event organized by the bcci, in paragraph 90, the apex court observed that validity of the said amendment could be examined from the stand point of its being opposed to public ..... and 54 of the special economic zones rules, 2006 which stipulate that unit shall achieve foreign exchange for certain period from the commencement of production and for monitoring its performance by the approval committee respectively are also referred to point out that units established under sez are discharging public functions and are controlled and regulated by the authorities under sez act.11. .....
Tag this Judgment!Court : Karnataka
..... particularly brought to the notice of the court to contend that though in zee telefilms limited case, the apex court found that bcci was not discharging state functions, the court recognized the fact that board was discharging some duties like selection of indian cricket team, controlling the activities of players, which activities were akin to public duties or state functions, so that if there was any breach of a constitutional or statutory obligation ..... senior counsel has dealt with the procedure prescribed for establishment of sez unit, guidelines for notifying sezs as contained in sez act that require central government to be guided by promotion of exports of goods and services, creation of employment opportunity, etc. ..... dealing with the amendment brought to regulation 6.2.4 of bcci regulations facilitating and validating award of franchise by permitting the administrator having any commercial interest in any event organized by the bcci, in paragraph 90, the apex court observed that validity of the said amendment could be examined from the stand point of its being opposed to ..... and 54 of the special economic zones rules, 2006 which stipulate that unit shall achieve foreign exchange for certain period from the commencement of production and for monitoring its performance by the approval committee respectively are also referred to point out that units established under sez are discharging public functions and are controlled and regulated by the authorities under sez act. 11. .....
Tag this Judgment!Court : Karnataka
..... in the said case, the hon'ble supreme court was considering the provisions of central provinces and berar electricity duty act, 1949 as amended by madhya pradesh taxation laws amendment act, 1958 (act no.7/1956), sub-sections 2(a), d(i) and 3 of the said act wherein tax has been levied was linked to consumption and it was argued that since the petitioners who ..... 227 of the constitution of india praying to declare sub-section [1] of section 3 and sub-section [2] of section 3 of the karnataka electricity [taxation on consumption] [amendment] act 2013 as unconstitutional and ultra vires of the constitution of india vide ann-a bearing notification dated 11.3.2013 and quash the impugned notification dated 10.5.2013 issued by respondent no.3 vide ..... writ petition no.38406 of 2013, in which the petitioner has sought for a declaration of sections 3(1) and 3(2) of the karnataka electricity (taxation on consumption) (amendment) act, 2013, but the same was not pressed and submission was made by the learned counsel for the petitioner that he may be permitted to withdraw the petition and ..... of energy by ntpcl, the respondent no.1, to several electricity boards situated outside the state of andhra pradesh and to the state of goa, attract the incidence of taxation under section 3 of the act." 15. ..... of energy by ntpcl, respondent 1, to several electricity boards situated outside the state of andhra pradesh and to the state of goa, attract the incidence of taxation under section 3 of the act. ..... electricity board .....
Tag this Judgment!Court : Karnataka
..... silkworm, seed and cocoon (regulation of production, supply and distribution) (amendment) act, 1979 was enacted with legislative competence by the state legislature in the face of a declaration as to expediency of the union government to control having been made under section 2 of central silk board act in terms of entry 52 of list i. ..... ***** this writ petition is filed under articles226& 227 of the constitution of india, praying to quash the notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. ..... writ petition is filed under articles226& 227 of the constitution of india, praying to quash the notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. ..... demand this writ petition is filed under articles226& 227 of the constitution of india, praying to quash the notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. ..... demand notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. .....
Tag this Judgment!Court : Karnataka
..... whether karnataka silkworm, seed and cocoon (regulation of production, supply and distribution) (amendment) act, 1979 was enacted with legislative competence by the state legislature in the face of a declaration as to expediency of the union government to control having been made under section 2 of central silk board act in terms of entry 52 of list i ..... . the said notification reads as under: forest, ecology and environment secretariatnotification no.fee 248 fdp 2006, bangalore, dated: 16th august, 2008 in exercise of the powers conferred by sub-section (1) of section 98-a of the karnataka forest act, 1963 (karnataka act no.5 of 1964), the government of karnataka hereby notifies the lease holder of mines and quarries situated in forest area for ..... controversy: (a) in these writ petitions, petitioners have assailed gazette notification bearing no.248/fd 2006 dated 16/08/2008 issued by the state government under section 98-a of the karnataka forest act, 1963 (hereinafter referred to as the actfor the sake of brevity). ..... 2006 is ultravires the provision of article 246, entry 54 of the 7th schedule, list 1, union list of constitution of india, the provisions of the forest act 1963 and the provisions of the forest (conservation) act ..... tax officers, palakol and others [2006 (6) scc 763] and ..... . union of india, [(2006) 1 scc 1], wherein, net present value (npv) and the compensatory afforestation fund management and planning authority (campa) have been constituted for the purpose of afforestation .....
Tag this Judgment!Court : Karnataka
..... state of maharashtra [(1994)4 scc 602] (hitendra vishnu thakur), the hon'ble supreme court in the context of substantive and procedural law has laid down the ambit and scope of an amending act and its retrospective operation in the following terms: (i) a statute which affects substantive rights is presumed to be prospective in operation unless made retrospective, either expressly or by necessary intendment, whereas a statute which merely affects procedure, unless such a ..... as an adjudicating authority; (b) an order passed by the commissioner (appeals) under section 35a; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereafter in this chapter referred to as the board) or the appellate commissioner of central excise under section 35, as it stood immediately before the appointed day; (d) an order passed by the board or the commissioner of central excise, either before or after the appointed day, under section 35a, as it stood immediately before that day: provided ..... cameo experts [(2006)147 stc 218(mad)], and fifth avenue sourcing (p) ltd. v. ..... the audit of the accounts of the petitioner-company was conducted by the commissioner of large taxpayers unit, bengaluru for the period from december 2006 to september 2009. .....
Tag this Judgment!Court : Karnataka
..... state of maharashtra [(1994)4 scc602 (hitendra vishnu thakur), the hon ble supreme court in the context of substantive and procedural law has laid down the ambit and scope of an amending act and its retrospective operation in the following terms: (i) a statute which affects substantive rights is presumed to be prospective in operation unless made retrospective, either expressly or by necessary intendment, ..... others (air1952sc324, the following observation made by the hon ble supreme court, in paragraph-7 are relevant: the rule is that when a subsequent act amends an earlier one in such a way as to incorporate itself, or a part of itself, into the earlier, then the earlier act must thereafter be read and construed (except where that would lead to a repugnancy, inconsistency or absurdity) as if the altered words had been written ..... under articles226and227of the constitution of india praying to quash section35 of the central excise act of1944as amended by section105of the finance act of2014and the said section105of the finance act of2014as being unconstitutional. ****** -:4. ..... they have sought a declaration that circular no.984/08/2014-cx issued by the government of india, ministry of finance, department of revenue (central board of excise and customs) new delhi, dated 16/9/2014 is ultra vires the constitution of india and a similar circular f.no.15/cestat/general ..... 2006 ..... was conducted by the commissioner of large taxpayers unit, bengaluru for the period from december 2006 to september 2009. .....
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