Court : Mumbai
Decided on : Mar-30-1982
Reported in : (1983)34CTR(Bom)23; [1983]143ITR120(Bom); [1983]13TAXMAN146(Bom)
Madon, J.1. Siemens India Ltd., a public company incorporated under the Companies Act, 1956, and one of its shareholders have filed this writ petition under art. 226 of the Constitution of India against the ITO, Companies Circle IV(4), Bombay, and the Union of India to set aside an order of provisional assessment dated December 30, 1974, made under s. 7 of the Companies (Profits) Surtax Act, 1964 (7 of 1964) (hereinafter for the sake of brevity referred to as 'the Surtax Act'), and a notice of demand dated January 14, 1975, issued in pursuance of the said assessment order.2. Under s. 4 of the Surtax Act, every company is liable to pay for every assessment year commencing on and from the first day of April, 1964, surtax in respect of so much of its chargeable profits of the previous year or previous years, as the case may be, as exceed the statutory deduction, at the rate or rates specified in the Third Schedule to the Surtax Act. Under cl. (5) of s. 2, the expression 'chargeable profit...
Tag this Judgment!Court : Mumbai
Decided on : Nov-02-1982
Reported in : (1982)84BOMLR608
P.B. Sawant, J.1. This is a group of petitions seeking to challenge the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 (hereinafter referred to as a said Act) and the Scheme viz. the Private Security Guards, (Regulation of Employment & Welfare) Scheme, 1981, deemed to have been prepared by the State Government in exercise of the powers conferred under Sub-section (1) of Section 4 of the said Act. The petitions are filed both by the agencies or agents who hitherto carried on the business of supplying security guards to various employers and also by the employers who engage the security guards on contract basis through such agencies or agents. Petitions Nos. 1204 of 1981, 136(1 of 1981, 1393 of 1981, 1692 of 1981, 1882 of 1981, 75 of 1982, 89 of 1982 and 195 of 1982 are filed by the agencies and Petitions Nos. 420 of 1982, 422 of 1982, 1205 of 1981, 1386 of 1981, 1408 of 1981, 1499 of 1981, 1884 of 1981 and 816 of 1982 are filed by the employers. Som...
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