Court : Mumbai
Reported in : (1977)6CTR(Bom)213
..... 15 of the said act, is a condition precedent to the exercise of the jurisdiction by the sales tax officer and if the notice is defective the condition precedent is not complied with and the sales tax officer has no jurisdiction to assess. 9 ..... in law, or by way of a binding order which prevented the sales tax officer from directing the assessees to appear before him on 19th april, 1956 and it was perfectly open to the sales tax officer to proceed with the hearing on that date irrespective of whether the assessees appeared or not, and all that the assessees could do was to apply, if they so thought fit, for an adjournment of the hearing which sales tax officer would have normally granted on account of that day being ..... 15 of the bombay sales tax act, 1953 dated 29th march, 1956, which was admittedly prescribed period was defective and bad in law merely because by reason of the said notice the sales tax officer had asked the respondents to appear before him on 19th april 1956, which was a holiday ..... it was held that the negligence in drawing up of the preamble to the notice did not affect the validity of the notice, for the appellant was clearly informed thereby that he had to file a return of the income assessable for the year ending 31st march 1946 ..... 15 of the said act and the date on which he is required to attend is given in the notice as 1st january 1880 or let us say, 25th january, 1976, and there is no other indication as to what is the correct date on which he is required to .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(3)BomCR411; 1987(27)ELT222(Bom); [1987]65STC400(Bom)
..... the relevant and undisputed facts.section 10(1) of the goa, daman and diu sales tax act, 1964, for short the goa sales tax act, provides that no tax shall be payable under the said act on the sale of the goods specified in the second schedule subject to the conditions and exceptions set ..... 68 was again amended and goods manufactured, processed or assembled in the union territory of goa, daman and diu by a small-scale industry set up on or after the date of coming into force of the said notification which has not gone into production and has not effected any sales of such goods manufactured, processed or assembled by it on any day prior to the day of coming into force of the notification, at the point of sale made by such ..... , being obvious that the respondents had collected without the authority of law the central sales tax on the inter-state sales made by the petitioners during the relevant period covered by the impugned assessment orders, the theory of unjust enrichment does not constitute a valid defence to refuse restitution of the illegally collected tex.12. mr. ..... the supreme court held that the appellant in that case had filed a writ petition to the high court on 28th september, 1976, for directing repayment of the excess duty paid by them, but no relief could be granted in that petition in view of the provisions of article 226 of the constitution as it stood then and the petition had to be withdrawn; that even granting that on the date of making each payment of excise duty in .....
Tag this Judgment!Court : Mumbai
Reported in : (1953)55BOMLR246
..... it is further contended by the advocate-general that the sale tax act itself provides a complete machinery for challenging the act and the petitioners should be referred to that machinery rather than this court taking upon itself to determine the validity of the act. ..... out that the word 'sale' has both a legal and a popular sense and he emphasises the fact that in its popular sense 'sale' signifies the transaction which results in the passing of property, whereas in the legal sense it imports passing of property in the goods, and the learned judge takes the view that the considerations which arise under the sales tax act are altogether different from those which arise under the sale of goods act, and considering various authorities he comes ..... this is a petition challenging the validity of the bombay sales tax act, being act xxiv of 1952. ..... it has been often said that in construing an act it is not the duty of a court to amend the act, it must take the act as it finds it, as the legislature has passed it, and it is only by means of construction that the court helps to maintain the validity of an act. ..... but when we construe the definition of 'sale', it is clear that it is used in a manner which would contravene the provisions of the constitution, and therefore it is no longer a question of construction; it is a question, as we just said, of altering the definition or amending the statute. 22. .....
Tag this Judgment!Court : Mumbai
Reported in : (1977)6CTR(Bom)750
..... it was submitted by him that the law at the time when transactions were effected was that the said bottles sold by the assessees were covered by entry 22 of schedule e to the said act and hence the amounts which were collected or recovered by the assessee from their purchaser were properly collected on account of sales tax and general sales tax and that the said collections did not constitute any excess collection at all. ..... sheth, the learned counsel for the assessees, is that in the present case at the time when the assessees collected amounts as sales tax and general sales tax from their purchasers they were entitled to collect these amounts as sales tax and general sales tax as the law at that time was that empty glass bottles were covered by entry 22 of schedule e as per the aforesaid bulletin issued by the sales tax department and the aforesaid determination of 20th august 1963 made by the commissioner of sales-tax. ..... 46 (2) of the said act, as amended retrospectively, reads thus : '(2) no person, who is not a registered dealer and liable to pay tax in respect of any sale or purchase, shall collect on the sale of any goods any sum by way of tax from any other person and no registered dealer shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this act. ..... 8 of 1976 pertains to the period 1-1-1964 to 31-12-1964 and sales tax reference no. .....
Tag this Judgment!Court : Mumbai
Reported in : [1979]43STC307(Bom)
..... manohar further submitted that if the assessee prefers an appeal against the order passed by one of the sales tax authorities and if during the pendency of that appeal the commissioner or for the matter of that the authorities exercising the power of revision under section 57 of the act, are allowed to exercise such a power on the order under appeal, it would be tantamount to making the appeal infructuous inasmuch as if during the pendency of the ..... the supreme court held that an order granting registration to a firm was not amendable to the appellate jurisdiction of the appellate assistant commissioner and, this being so, such an order stood outside his jurisdiction and did not strictly form part of the proceedings before him and hence such an order did not merge in the appellate order. 28. ..... already pointed out, the department could not challenge the validity of the registration order in the assessee's appeal before the appellate authority and so the argument that the department had an alternative remedy ..... the tribunal by its judgment dated 27th october, 1977, rejected the submissions which had been urged on behalf of the petitioners before it and dismissed the appeals without recording its own finding on those contentions in deference to the view taken by this court in the abovesaid case [1976] 38 s.t.c. 78.. ..... in this petition, as set out above, has been answered by the division bench of this court, as stated earlier, in motor & machinery manufacturers' case [1976] 38 s.t.c. 78.. .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)83BOMLR625; 1981MhLJ835; [1981]48STC398(Bom)
..... sales tax act a judge (revisions), sales tax, and an additional judge (revisions), sales tax, fulfilled the functions of the sales tax tribunal under that act.7. mr. ..... the question which falls for determination in this petition under articles 226 and 227 of the constitution of india is : 'whether the maharashtra sales tax tribunal (hereinafter for the sake of brevity referred to as 'the tribunal') constituted under section 21 of the bombay sales tax act, 1959 (hereinafter for the sake of brevity referred to as 'the said act'), has any power to condone the delay in filing an application for reference under section 61(1) of the said act ?'2. ..... in that case it was held that section 29(2) of the limitation act, 1963, applied also to periods of limitation prescribed by any special or local law in respect of any appeal or application before a tribunal or authority other than a civil court and that, therefore, section 5 of the new limitation act applied to an application for reference made under the old bombay sales tax act, 1946. ..... sales tax act, 1948, prior to its amendment by u.p. ..... in this event, the present petition must succeed if there were no validity in the other contentions raised by mr. ..... municipal corporation of delhi : 1976crilj179 . .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(4)BomCR579
..... building repairs scheme,building reconstruction scheme, or dishousedoccupiers housing scheme to a municipalcorporation or to a co-operative society orto any other agency recognised for thepurpose by the board, as it may deemnecessary, and (b) transfer by sale, exchange or otherwisein any manner whatsoever any new buildingconstructed on any land acquired under thischapter to any co-operative society, if it isformed by all the occupiers, or to apartmentowners for the purposes of the maharashtraapartment ..... . section 91(5)maharashtra housing and area development act, 1976^ of the act provides that theconstruction is to be carried out as per ..... . section 94(5) ofthe mhad act, as it existed earlier, and section 94(5)after it amendment in 1998, both make it clear thatevery occupier of such demolished buildings shall havea right to get an accommodation in the new building'whether or not he accepts temporary accommodation'.besides ..... sales ..... no.5 who is thelandlord of the building and the no objectioncertificate (noc) for that work was issued undersection 91(5) of the mhad act on 1st october 1994.it is the case of the petitioner that she had theright to get the permanent alternativeaccommodation in the reconstructed building undersection 94(5) of the mhad act as it originallystood or even as amended by maharashtra act no.xviof 1998. ..... reported in : air2000sc212 , theapex court was concerned with somewhat similarsituation in the context of section 47 of the civilprocedure code before its amendment in .....
Tag this Judgment!Court : Mumbai
Reported in : [1981]48STC207(Bom)
..... the power given to the sales tax authorities to cancel the registration with effect from such date as they might fix to be the date from which the business had been discontinued and that, therefore, he relied upon all consequences which would flow from the fixation of such date, but in doing so what the learned advocate-general was doing was to ask the court to presume or to imagine that a registration certificate which was valid and in force on ..... . the first proviso thereto confers power upon the commissioner of sales tax in terms similar to the amended first proviso to section 22(6) to cancel a certificate of registration with effect from the date of discontinuance, transfer or disposal, as the case may be, but which date is not to be earlier than five years from the date of the order of ..... . 305 this was a case under the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi ..... . in that case what was challenged was the retrospective levy of tax under the bihar sales tax act, 1947, by an amendment made in that act ..... . commissioner of sales tax, delhi [1966] 18 s.t.c ..... . commissioner of sales tax, delhi [1966] 18 s.t.c ..... . under rule 12 of the delhi sales tax rules, 1951, the cancellation of the registration certificate is to come into effect from such date as may be specified in the order of cancellation made by the sales tax officer .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(11)LC236(Bombay); [1985]59STC165a(Bom)
..... and undisputed facts.section 10(1) of the goa, daman & diu sales tax act, 1964, for short the goa sales tax act, provides that no tax shall be payable under the said act on the sale of the goods specified in the second schedule subject to the conditions and ..... to entertain the application; that the result of this view would be to enable a person to recover the amount paid as tax even after several years of the date of payment, which if some other party would successfully challenge the validity of the law under which the payment was made and if only a suit or writ petition is filed for refund by the person within three years from the date of declaration ..... was again amended and goods manufactured, processed or assembled in the union territory of goa, daman & diu by a small scale industry set up on or after the date of coming into force of the said notification which has not gone into production and has not effected any sales of such goods manufactured, processed or assembled by it on any day prior to the day of coming into force of the notification, at the point of sale made by ..... of the supreme court held that the appellant in that case had filed a writ petition to the high court on 28.9.1976 for directing repayment of the excess duty paid by them, but no relief could be granted in that petition in view of the provisions of article 226 of the constitution as it stood then and the petition had to be withdrawn; that even granting that on the date of making each payment of excise duty .....
Tag this Judgment!Court : Mumbai
Reported in : 1992(40)ECC186; 1988(36)ELT369(Bom); [1988]71STC180(Bom)
..... 5/5/87(r&c;) - 8, the first respondents in exercise of the powers under section 10 of the local sales tax amended the second schedule to the local sales tax act, inter alia, inserting entry no. ..... the aforesaid goods or products were liable to local sales tax as well as central sales tax and prior to 1st november, 1981, the rate of the local sales tax leviable on then being of 6% and under section 8(2-a) of the central sales tax act, the rate of the central sales tax of 4% 28-10-1981, drugs and medicines were exempted from the levy of local sales tax in excess of 3% and thus, according to the petitioners, as a result of this exemption, the central sales tax leviable under section 8(2-a) of the central sales tax act was also reduced to 3%.4. ..... the chief election commissioner, new delhi and others, : [1978]2scr272 their lordships of the supreme court observed that when a statutory functionary makes an order based on certain grounds, it validity must be judged by the reasons so mentioned and cannot be supplemented by fresh reasons in the shape of affidavit or otherwise. ..... venugopala varma rajah, : [1976]105itr593(sc) .23. mr. .....
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