Judgment Search Results Home > Cases Phrase: estate duty act 1953 repealed section 56 penalty for default Page 6 of about 7,110 results (0.242 seconds)

Thompson Vs. Roe

Court : US Supreme Court

..... " without inquiring whether this act repeals the 12th section of the previous act by implication, it shows plainly that the property assessed is considered as primarily liable for the tax, without regard to ownership. ..... within the limits of the corporation of washington, and had in his possession personal property sufficient to pay all taxes due by him, which might have been seized and subjected to distress and sale, it was the duty of the corporation, through their collector, to resort first to such personal property, which not being done, the sale of the lot in question was illegal and void. ..... on the trial but a single defect was alleged against the tax title, which raised the question "whether, upon the true construction of the charter of 1820, as amended by the act of 1824, it was a condition to the validity of the sale of unimproved lands for taxes that the personal estate of the owner should have been previously exhausted by distress. ..... ) 422 error to the circuit court of the united states for the district of columbia syllabus under the act to incorporate the city of washington passed on the 15th of may, 1820, amended by the act of 1824, it is not a condition to the validity of the sale of unimproved lands for taxes that the personal estate of the owner should have been exhausted by distress. .....

Princess Usha Trust Vs. Income Tax Officer and ors.

Court : Madhya Pradesh

Reported in : (2001)164CTR(MP)381

..... 2,56,623 for the assessment year 1974-75 be either deleted or it be adjusted against the huge refund which he has to claim from the department in estate duty case under the estate duty act (since repealed) wherein the petitioner was assessed as an accountable person in the case of one deceased - ..... tribunal was, therefore, justified in holding that, on the facts and in the circumstances of the case, the assessee had no right to prefer an appeal from the order levying interest under the provisions of section 220(2) of the act.for all these reasons, our answer to the question referred to this court is in the affirmative and against the assessee. ..... and 4 be restrained by an appropriate writ, direction or order from levying interest under section 220(2) of the income tax act, wherever refund is already due to the petitioner under any other act if the demand is posterior to such refunds.'2. ..... demand for interest was raised under section 220(2) of the act. ..... was not disputed that the provisions of section 245 of the act were not attracted. ..... denying liability to pay interest under section 220(2) of the act, the assessee cannot be held to be denying its liability to be assessed under the act. ..... levy of interest, in the instant case, was under the provisions of sub-section (2) of section 220 of the act. ..... section 220(2) of the act provides that if the amount specified in the notice of demand under section 156 is not paid within 35 days of the service of notice, the assessee shall be liable to pay .....

Aashirwad Films Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2007(5)ALD1(SC); 2007(3)CTC596; JT2007(8)SC398; (2007)5MLJ170(SC); 2007(8)SCALE254; (2007)6SCC624; 2007AIRSCW3603

..... the estate duty act, no doubt since repealed, wealth-tax act and gift-tax act are all measures in the same ..... was communicated to the petitioner by the principal secretary to the government in terms of its letter dated 19.9.2003 stating;i invite attention to the reference cited and inform that government have carefully examined your representation for grant of tax relief to the hindi films on par with telugu films and consider that there is no need to extend such concession.accordingly the representation first cited is hereby rejected.5. ..... in the present case we are dealing with a taxation measure it is necessary to point out that in the field of taxation the decisions of this court have permitted the legislature to exercise an extremely wide discretion in classifying items for tax purposes, so long as it refrains from clear and hostile discrimination against particular persons or classes.20. ..... been laid down in a large number of decision of this court that a taxation statute for the reasons of functional expediency and even otherwise, can pick and choose to tax some. ..... section 3 of the 1991 act is the charging section ..... it is also not a case where a section of the people have been picked up and they form the constituted class by ..... that the tax shall be levied on every motor vehicle used or kept for use in the state at the rates specified in the first schedule. ..... state of kerala : [1961]3scr77 the kerala land tax act was struck down as unconstitutional as violating the freedom guaranteed by .....

Sri Srinivasa theatre and ors. Vs. Government of Tamil Nadu and ors.

Court : Supreme Court of India

Reported in : AIR1992SC999; JT1992(2)SC312; 1992(1)SCALE643; (1992)2SCC643; [1992]2SCR164; [1993]89STC201(SC)

..... the estate duty act, no doubt since repealed, wealth-tax act and gift-tax act are all measures ..... the petitioners' grievance is that theatres situated within a gram panchayat or a lesser grade municipality, as the case may be, are permitted only the rates of admission admissible for that local area, and that even after they are equated with the theatres within the corporation areas, they are still not allowed to charge the higher rates of admission in ..... that the theatres situated within a village panchayat or a lesser grade municipality cannot be equated with the theatres situated within the corporation areas or for that matter those situated within the areas of special grade municipalities merely by virtue of the fact that they abut the latter areas. ..... indeed by amendment acts 20/83 and 48/86 certain local areas governed by sections 5(a) and 5(b) were removed from their purview and brought ..... petitioners-appellants impugned the validity of section 5(a)(i) on several grounds all of which have been negatived ..... about by substitution of sub-section (1) of section 5(a), and in particular, by virtue of the two provisos appended to section 5(a)(i). ..... simplify the collection of tax, sections 5(a) and 5(b) were introduced by the 1978 amendment act. ..... even after introduction of sections 5(a) and 5(b) it was made applicable to several local areas ..... these sections introduced a new and substitute method of collection of entertainment tax based upon the gross collection capacity ..... section ..... section 1 of the xiv .....

Mohanlal Kanayalal Vs. Lalchand Motilal Malani

Court : Mumbai

Reported in : (1961)63BOMLR183

..... section 65, the repealing section, so far as is relevant, is to the following effect:-the debt conciliation act, 1349 f. ..... kanade's contention for the obvious reason that the main enacting part, by which all boards established under section 3 of the repealed act are dissolved, does not make any reservation in favour of continuation of any board or in favour of the power of appointment of a fresh board after the boards are dissolved. ..... vaishnav that sub-clause (ii) of clause (a) of the proviso to section 65 is inconsistent with the earlier part, by which all boards established under section 3 of the repealed act are dissolved and in view of this inconsistency, it must be regarded as ineffective and void. ..... under section 3 of the repealed act shall be dissolved:provided that-(a) all proceedings pending before any such board at the date when this act comes into force shall- (i) it they are within the pecuniary limits of the jurisdiction of a court, be continued and disposed of by the court under this act as if an application under section 4 had been made to the court in respect thereof;(ii) if they are beyond the pecuniary limits of the jurisdiction of a court, be continued and disposed of as if this act had ..... it is generally used in repealing statutes in order to prevent them from affecting rights accrued, penalties incurred, duties imposed, or proceedings started under the statute sought to be repealed. .....

Rahim Bux and ors. Vs. Mohammad Shafi

Court : Allahabad

Reported in : AIR1971All16

..... dharan dev chand which is more to the point- in this case it was held that section 56 of the contract act embodies a positive rule of law relating to doctrine of frustration and this section must be treated as exhaustive so far as it goes and the same is applicable only to purely contractual obligations and not to a contract creating an estate in land which had already accrued in favour of a party. ..... second appeal filed by the defendants is directed against a judgment and decree dated 5-1-1962 passed by the lower appellate court under which the claim of the plaintiff in respect of a shop situate in the town of lucknow for possession and injunction has been decreed though the same had been dismissed by the trial court.2. ..... act the plaintiff-respondent filed a suit for injunction on 17-4-1958 restraining the landlords from interfering with his possession over the said premises, offering at the same time to pay rent for these premises even in the condition in which they existed then and in the alternative praying for a decree for possession ..... landlord after terminating the tenancy by a notice filed a suit for possession which was resisted by the tenant. ..... the plaintiff's suit for possession and injunction was, accordingly, ..... it would, therefore, be for the execution court to decide, after taking such evidence as may be necessary, as to which portion of the present premises consisted of the shop which was in the tenancy of the plaintiff and to restore possession to him only in respect .....

Sajal Dutta Vs. Reserve Bank of India and Ors.

Court : Kolkata

..... appointment, confirmation or declaration made or any licence, permission, authorisation or exemption granted or any document or instrument executed or any direction given under the act hereby repealed shall, in so far as it is not inconsistent with the provisions of this act, be deemed to have been done or taken under the corresponding provisions of this act; mr.kapur submitted that after the sunset period of two years.which is long over, no irregularity or illegality in the purchase of second hand medical ..... any other law for the time being in force, no court shall take cognizance of an offence under the repealed act and no adjudicating officer shall take notice of any contravention under section 51 of the repealed act after the expiry of a period of two years from the date of the commencement of this act. ..... proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing act or regulation had not been passed. ..... had the right to approach the court complaining of failure on the part of the reserve bank of india to discharge this duty, by refusing to pass an order or by passing a wrong order. ..... that the reserve bank of india, like other creatures of the constitution and the statutes is amenable to a writ of mandamus commanding it to do its duty. .....

Collector Vs. Richards

Court : US Supreme Court

..... the question thus was whether the effect of the first and third sections of the above-quoted act of 1873 was to repeal the act of 1846, and to substitute in all computations at the custom house for the valuation of foreign coins, which had been previously prescribed by statute, the valuation according to standard value, annually estimated by the director of the mint and proclaimed by the secretary of the treasury. ..... reference to the rate at which coins -- the value of which was then unknown to congress -- should be received in payment of debts, but congress thereafter provided, in the act of april 10, 1806, [ footnote 20 ] as follows:" " and it shall be the duty of the secretary of the treasury to cause assays of the foreign gold and silver coins made current by this act to be had at the mint of the united states at least once in every year, and to make report of the result thereof to congress ..... " "it may be argued that the first section of the act under consideration is analogous to the provision contained in the sixty-first section of the act of march 2, 1799," " provided that it shall be lawful for the president of the united states to cause to be established fit and proper regulations for estimating the duties on goods, wares, and merchandise imported into the united states in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under the authority of any foreign .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court : Mumbai

Reported in : 2002(1)BomCR419

..... trilok chand jain : [1992]194itr228(sc) , the court found that under section 54 of the income-tax act, 1922, and after its repeal, section 137 of 1961 act had only placed fetters on the exercise of jurisdiction which were removed, with the result that the exercise of jurisdiction to call for the production of documents relevant to the case pending before the court, even from the income-tax authorities revived. ..... there was no express provision in the act which laid down that the order passed or actions taken in connection with the transactions under the regulations, and notwithstanding any rights which might have accrued thereunder, fresh scrutiny of the said transaction could be made under the relevant provisions of the act which correspond to the earlier repealed section 27 of the regulation. ..... section 15h deals with penalty for nondisclosure of acquisition of shares and takeovers which reads as under: 'penalty for non-disclosure of acquisition of shares and takeovers. ..... the penalties provided by the act apply when a breach of the duty occurs, but each workman has a right to sue for damages if he is injured in consequence of the breach. ..... ultimately, when the companies defaulted in repayment of the alleged dues, the shareholding of the companies were taken over by defendant nos. ..... this rule in any event should not be extended to the class of innocent trustees and executors who are administering the estates under orders of court. ..... shyam sunder hauler : [1953]4scr533 . .....

Nanjanayaka and Etc. Etc. Vs. State of Karnataka and Others

Court : Karnataka

Reported in : AIR1990Kant97; 1989(2)KarLJ202

..... the state government pursuant to the acquisition of estates or tenures in implementation ofagrarian reforms, such mining lease also shall be brought in conformity with the provisions of the act and the rules within six months from the date amendment act 56 of 1972 came into force.section 18 states that it shall be the duty of the central government to take all steps as may be necessary for the conservation and systematic development of minerals in india and for the protection of environment by preventing or controlling ..... crawford on construction of statutes has stated thus:'not only inconsistent or irreconcilable subsequent independent enactments or enactments covering the same subject as that covered by an existing statute, operate to repeal such prior statute by implication, but the same result will occur by virtue of the enactment of an amendatory act, or a revision or codification.....in the first place, an outright repeal will destroy the effectiveness of the repealed act in future, and operate to destroy inchoate rights dependent on it, as a general rule. ..... united motors limited : [1953]4scr1069 . .....