Court : Supreme Court of India
..... the following cases, namely: (i) where the property is held under trust or other legal obligation created before the commencement of the-indian income-tax (amendment) act, 1953 (xxv of 1953), and the income therefrom is applied to such purposes without the taxable territories; and (ii) where the property is held under ..... and hence not business, then any incidental or ancillary activity of publishing and selling of books and literature cannot be regarded as business. reference was made to customs & excise commissioner v. lord fisher79 which held that there are six indicia to determining business namely (a) serious undertaking earnestly pursued, (b) reasonable continuity, ..... maintenance of roads, parks etc., ought not to be characterized as commercial receipts . the rationale for such exclusion would be that if such rates, fees, tariffs, etc., determined by statutes and 99 collected for essential services, are included in the overall income as receipts as part of trade, commerce or business, .....
Tag this Judgment!Court : Supreme Court of India
..... and justice for women who need to terminate pregnancy. (emphasis supplied) 35 part e55 the statement of objects and reasons indicates that the mtp amendment act 2021 is primarily concerned with increasing access to safe and legal abortions to reduce maternal mortality and morbidity. the increase in the upper gestational limit ..... bring pregnancies which occur outside the institution of marriage within the protective umbrella of the law.54. the statement of objects and reasons of the amendment act locates the purpose within the framework of reproductive rights: with the passage of time and advancement of medical technology for safe abortion, there is ..... the termination procedure, circumstances when abortion is permissible, and places where the procedure may be performed.13. section 3 of the mtp act, as amended by the medical termination of pregnancy (amendment) act 2021 (8 of 2021),6 provides for when pregnancies may be terminated: section 3 - when pregnancies may be terminated by registered .....
Tag this Judgment!Court : Supreme Court of India
..... or confiscation proceedings shall stand quashed. f) as this court is not concerned with the constitutionality of such independent forfeiture proceedings contemplated under the 2016 amendment act on the other grounds, the aforesaid questions are left open to be adjudicated in appropriate proceedings. 18.2 the appeal is disposed of in the above ..... is granted extensive powers of discovery, inspection, compelling attendance, compelling production of documents. they are further empowered to take the assistance of police officers, custom officers, income tax officers and other relevant officers for furnishing information. it is also pertinent to note that any person who fails to furnish information, ..... however, we are reminded of justice oliver wendell holmes, who has stated as under: the customs beliefs or needs of a primitive time establish a rule or a formula. in the course of centuries, the custom, belief, or necessity disappears, but the rule remains. the reason which gave rise to the .....
Tag this Judgment!Court : Supreme Court of India
..... of moveable property", it was held that any moveable article brought into india by a passenger as part of his baggage can make him liable to pay customs duty as per the customs tariff act, 1975. any media whether in the form of books or computer disks or cassettes which contain information technology or ideas would necessarily be regarded as goods under ..... was no transfer of right to use the goods at all.51. the following principles to the extent relevant may be summed up: (a) the constitution (forty sixth) amendment act intends to rope in various economic activities by enlarging the scope of tax on sale or purchase of goods so that it may include 47 within its scope, the transfer ..... the vii schedule of the constitution. only state legislatures can levy vat on the sale of goods. on the other hand, service tax is leviable under the finance act, 1994 (as amended) on the provision of service and such levy is permissible under entry 97 of list i. 8.2 it is also well settled that there could be no .....
Tag this Judgment!Court : Supreme Court of India
..... other statutes, such as section 171a of the 1878 act, inserted by section 12 of the sea customs (amendment) act, 1955; section 108 of the 1962 act; section 14 of the central excises and salt act, 1944118 and section 40 of the fera. learned counsel further argued and distinguished custom officers and other above referred officers from the ed ..... thus, with a view to address the legal deficiency as pointed out by fatf and to make it globally compliant, the prevention of money-laundering (amendment) act, 2012 amended section 3 to include these activities. in support of his argument, learned solicitor general draws our attention to the statement of object and reasons of prevention ..... effect of the writing off the debt which is statutorily owed by the assessee to the state. the learned judges held that the effect of the amending act is retrospective validation of the assessment orders which were struck down by the high court. therefore, the assessment order is legislatively valid and the tax .....
Tag this Judgment!Court : Supreme Court of India
..... ors.27. for the same reason, the state of kerala ought to have obtained presidential assent under article 304(b) of the constitution in respect of amended provisions vide the amendment act of 2005. reliance is also placed on hoechst pharmaceuticals ltd. & ors. vs. state of bihar & ors.28 to contend that the question of ..... of the general clauses act, 1897. in support of this submission, reliance is placed on the collector of customs, madras vs. nathella sampathu chetty & anr.46 and new central jute mills co. ltd. vs. assistant collector of central excise, allahabad & ors.47.28. coming to the challenge to the amended provisions vide state legislation ..... in 2005, it is urged that the parliament has not enacted any law regarding levy of tax on motor vehicles. the 1988 act .....
Tag this Judgment!Court : Supreme Court of India
..... either recover or deposit any tax as it was not providing a taxable service within the meaning of section 65(41) of chapter v of the finance act, as amended from time to time. it was contended that service provided by a consulting engineer in relation to advice, consultancy or technical assistance in any discipline of ..... being civil appeal nos. 6429/2015 and 6430/2015 respectively. however, the same have been dismissed on separate issue of taxability of works contract in commissioner, central excise & customs, kerala v. larsen & toubro limited, (2016) 1 scc170 3.8 it is further submitted that in the present dispute, the learned tribunal has not at all applied ..... literalism 4 into its fold. this could result in ignoring an important aspect that is apparent legislative intent . it is submitted that in the case of commissioner of customs (import), mumbai v. dilip kumar & co., (2018) 9 scc1(para 28), this court has held and observed that strict interpretation does not encompass such literalism, .....
Tag this Judgment!Court : Supreme Court of India
..... across the decades. initially, the law imposed a requirement of written reasons for not imposing death penalty, which was removed in 1955. in 1973, through further amendment to the crpc and insertion of section 354(3) - life imprisonment became the norm and imposition 81 (1980) 2 scc68482 (1980) 2 scc68483 (1973) ..... life imprisonment as an alternative, is unquestionably foreclosed. in bachan singh, this court categorically stated that, the probability that the accused would not commit criminal acts of violence as would constitute a continuing threat to the society , is a relevant circumstance, that must be given great weight in the determination of ..... were completed that morning itself, the instalment or episodic procedure adopted by the investigation, throws doubts about its veracity. nothing prevented the prosecution from acting on the statements made by the accused and collecting all the evidence which by its admission was readily available and easily accessible (given the knowledge of .....
Tag this Judgment!Court : Supreme Court of India
..... india shall be levied and collected in accordance with section 3 of the customs tariff act on the value as determined under the customs tariff act and at the point when duties of customs are levied under section 12 of the customs act; (c) section 3(7) of the customs tariff act provides that any article imported into india shall, in addition, be ..... powers held by the states and the centre on matters of taxation was regarded as an important feature of india s federal polity. the constitution amendment act 2016 alters the legislative distribution between the centre and the state on indirect taxation by providing parliament and state legislatures with simultaneous powers and no provision ..... paying the tax in relation to the supply of such goods or services or both. (emphasis supplied) on 29 august 2018, section 5(4) was amended by amending act 32 of 2018, to state the following: (4) the government may, on the recommendations of the council, by notification, specify a class of registered .....
Tag this Judgment!Court : Supreme Court of India
..... private complaint is not maintainable in the court of the special judge set up under section 6 of the criminal law (amendment) act, 1952 ( the 1952 act ). it was urged that the object underlying the 1952 act was to provide for a more speedy trial of offences of corruption by a public servant. it was argued that if ..... for reasons beyond the control of the complainant or the prosecution.15. let us now consider the applicability of these principles to cases under the act. the provisions of the act contemplate filing of an application under section 12 to initiate the proceedings before the concerned magistrate. after hearing both sides and after taking into ..... a protection officer or any other person on behalf of the aggrieved person may present an application to the magistrate seeking one or more reliefs under this act: provided that before passing any order on such application, the magistrate shall take into consideration any domestic incident report received by him from the protection officer .....
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