Judgment Search Results Home > Cases Phrase: expenditure tax act 1987 Court: sikkim Page 1 of about 26 results (0.054 seconds)

Sikkim Manipal University Vs. State of Sikkim

Court : Sikkim

..... commencing on the 1st day of april, 1990, and any law corresponding to the income-tax act, 1961, which, immediately before such commencement, was in force in the state of sikkim shall be deemed to have effect in relation to the previous year beginning with the 1st day of april, 1988, and ending with ..... contained in the above two notifications issued by the government of india, so far as they relate to the commencement of the income-tax act, 1961, in the state of sikkim with effect from the previous year relevant to the assessment year commencing on the 1st day of april, 1990, the provisions of the income-tax act, 1961, shall come into force in the state of sikkim with effect from the previous year relevant to the assessment year ..... the said amount was deposited by it and an appeal was filed by the petitioner before the special commissioner-cum-secretary, income and commercial tax division, finance, revenue and expenditure department, government of sikkim, for cancellation of the assessment order dated july 7, 2006, and refund of the ad hoc payment of rs. ..... 2.6 on september 11, 2012, the additional commissioner, commercial tax division, the revenue and expenditure department, government of sikkim, issued a memo, based on the opinion of the law department and the law commission of sikkim, that the repeal of an enactment does not extinguish the liabilities accrued under the .....

Kanchenjunga Properties Pvt. Ltd. and anr. Vs. State of Sikkim and ors ...

Court : Sikkim

Reported in : [1991]191ITR575(Sikkim)

..... & st dated december 20, 1973 (annexure 'n') and the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, prescribed three different modes for recovery of income-tax and no guidelines having been provided in the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, the provisions of which are more onerous, the scope for resort to the provisions of the 1987 act or to the aforesaid less stringent recovery laws at the unfettered discretion and will ..... for the present case, it would suffice to say that theexclusive provisions regarding collection and recovery of income-tax contained in the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, have displaced the corresponding provisions in the earlier taxation laws in force in the state of sikkim covering the whole field of collection and recovery and they leave no ..... 405/50 dated november 21, 1950 or the provisions for recovery of income-tax dues in the other taxation laws have been impliedly repealed after the coming into force of the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, as the question of repeal had not been argued at the bar and, in my opinion, in the facts of this ..... appropriate the amount of tax due to the government from out of the sale proceeds and refund the excess amount, if any, to the person whose property has been auctioned after defraying the expenditure incurred on public auction. .....

Balchand Udairam and anr., Vs. State of Sikkim and ors.

Court : Sikkim

Reported in : [1989]180ITR530(Sikkim)

..... action cannot be taken under the sikkim income-tax (collection of taxes and prevention of evasion of payment of taxes) act, 1987, once proceedings have been initiated under the notification bearing no. ..... the validity of the income-tax manual and the notifications which were in force on the date of the merger of sikkim with india is defended on the strength of article 371f and it is stated that the enactment of the sikkim income-tax (collection of taxes and prevention of evasion of payment of taxes) act, 1987 (hereinafter referred to as act no. ..... the next contention raised on behalf of the petitioners is that the sikkim income-tax (collection of taxes and prevention of evasion of payment of taxes) act, 1987 (hereinafter referred to as 'act no. ..... a new procedure for collection of taxes was provided by the enactment of the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, which came into force with effect from august 13, 1987. ..... no inspector was appointed as per the requirement of section 3(a) of the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, and so every action taken under that act is invalid. 15. ..... the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, is beyond the legislative competence of the state legislature, since the state legislature has no power or competence to legislate in respect of any matter relating to levy of income-tax. 14. .....

Alankar Commercial Pvt. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Sikkim

Reported in : [2000]243ITR626(Sikkim)

..... the petitioner to letter dated february 25, 1994, sent earlier by rattan gupta and company to shri hemant sarangi, assistant commissioner of income-tax, new delhi, to the effect that rattan gupta and company had received the notices under section 142(1) of the income-tax act but rattan gupta and company was neither the principal officer nor the authorised representative of the petitioner-company nor was it in any ..... march 16, 1995, by the assistant commissioner of income-tax, central circle-4, new delhi, under section 148 of the income-tax act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that act and requiring the petitioner-company to deliver to him within ..... the petitioner-company did not respond to the notices under sections 148 and 142(1) of the income-tax act and did not also produce the account books pursuant to those notices and the copies of the accounts were also not attached with the writ petition which ..... of the notices under section 148 of the income-tax act, 1961, on the ground that they have been issued without jurisdiction for the following reasons :(i) the income-tax act came into force in the state of sikkim with effect from the previous year relevant to the assessment year commencing on april 1, 1990, and prior thereto the sikkim state income-tax manual, 1998, was the law applicable in the .....

Alankar Commercial (P) Ltd. Vs. Assistant Commissioner of Income Tax a ...

Court : Sikkim

Reported in : (2000)159CTR(NULL)161

..... , by the assistant commissioner, central circle-4, new delhi under section 148 of the income tax act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that act and requiring the petitioner-company to deliver to him within thirty days from the date ..... the petitioner-company did not respond to the notices under sections 148 and 142(1) of the indian income tax act and did not also produce the account books pursuant to those notices and the copies of the accounts were also not attached with the writ petition which would ..... validity of the notices under section 148 of the income tax act, 1961 on the ground that they have been issued without jurisdiction for the following reasons:(i) the income tax act came into force in the state of sikkim with effect from the previous year relevant to the assessment year commencing on the 1-4-1990, and prior thereto the sikkim state income tax manual, 1998, was the law applicable in the ..... income which accrued or was received outside sikkim was liable to tax under the indian income tax act, it cannot be said that the same would not be liable to tax under that act merely because of the provisions of clause (k) of ..... does not have the jurisdiction to make an assessment under section 147 of the income tax act, unless notice under section 148 has been validly issued to and served on the .....

1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court : Sikkim

Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

..... -tax act was not in force in respect of the assessment years 1987-88, 1988-89 and 1989-90 and as such according to the petitioners whatever liability arose for income-tax that was as per the provisions of the sikkim state income-tax manual, 1948, and not as per the income-tax ..... conditions through the companys letter dated november 2, 1987, and it was agreed in writing that the transaction of loan as well as repayment including payment of interest was to be at gangtok and as such income accrued or arose in sikkim and on this the company cannot be liable to pay tax twice both under the indian income-tax act and under the sikkim state income-tax manual, 1948 ..... to decide the writ petitions filed by the companies having their registered offices at gangtok to challenge the notices issued under section 148 and section 131 and 142 of the income-tax act, 1961, by the income-tax authorities at delhi and served also a delhi.under clause (1) of article 226 of the constitution, it is the location or the residence of the respondent which gives territorial jurisdiction to a high ..... the reason that the sikkim government employees residing even in that part of india where the indian income-tax was in force, as in the case of sikkim house in new delhi or state trading corporation of sikkim in calcutta, were subjected to income-tax under the sikkim state income-tax manual and not under the indian income-tax act, irrespective of the period of their sty in delhi or calcutta, as they were treated as earning .....

Sikkim Subba Associates Vs. Union of India (Uoi) and ors.

Court : Sikkim

Reported in : [2005]276ITR456(Sikkim)

..... been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for or relevant to any proceeding under the indian it act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property ..... consequence of information in his possession, has reason to believe that--(a) any person to whom a summons under sub-section (1) of section 37 of the indian it act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian it act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced ..... to initiate appropriate action before the authorities or by filing another writ petition, if required, and argue that the provisions of the act of 1961 are not applicable to the state of sikkim as admittedly the residents of sikkim are not paying any income-tax to the central government under the act of 1961 but are paying income-tax to the state government under the state manual. ..... the constitution that pac examines cases involving losses, nugatory expenditure and financial irregularities. ..... of india : [1987]168itr815(cal) , .....

Smt. Sakuntala Bai and anr. Vs. State of Sikkim and ors.

Court : Sikkim

Reported in : [1987]66STC402(NULL)

orderr. dayal, j.1. this writ petition has been filed for quashing the order dated 19th june, 1987, passed by the learned judicial magistrate, east and north, ordering the issue of a warrant of attachment of immoveable properties belonging to the petitioner, in criminal miscellaneous execution petition no. 2 of 1987, which was registered at the instance of the joint secretary, income-tax and sales tax department for the recovery of a sum of rs. 2,52,251.89 due on account of sales tax from the petitioner. today is the date fixed for motion hearing. however, with the consent of both the sides, the case was heard on merits. there is no doubt that the learned magistrate had the jurisdiction to entertain the execution petition under section 386 of the code of criminal procedure, 1898, read with section 14 of the sikkim sales tax act, 1983. section 386 authorises a magistrate to issue warrant of attachment only of moveable property. as such, the order of the learned magistrate ordering the issue of warrant for immoveable properties was without jurisdiction. so, the impugned order dated 19th june, 1987, of the learned magistrate is quashed in so far as it relates to the immoveable properties of the petitioner. however, it is made clear that the income-tax and sales tax department shall be free to move in the matter of the realisation of the sales tax dues as permissible under law.2. no order as to costs.

M. Amratha Kumar Vs. State of Sikkim

Court : Sikkim

..... (a/c in the name of shailaja)+8,598.0014.interest paid to champakulam co-operative bank, nedumudy for loans taken mortgaging fixed deposits-3,723.75*15.water revenue paid to phed, gangtok division-846.0016.expenditure on travel gangtok to home town and back on leave-2,900.0017.maintenance of maruti car kl-7c/5931 during the period july 1992 to august, 1997-33,844.0018. ..... . since there are no questions raised on the valuations of the assets at the beginning of the check period (statement a) and expenditure during the check period (statement d) as arrived at by the learned special judge, we may not delay ourselves on those and proceed to work out the detailed calculations in the premises discussed above:- statement - ..... beginning of the period of check, assets at the close of the period of check, income during the period of check and the items of expenditure during the period of check as revealed during the investigation have been found set out in statements a, b, c and d respectively. ..... . (ii) as observed earlier, there is no dispute on the expenditure of the appellant worked out for the check period and is, therefore, retained as indicated in the impugned judgment at rs.2,29,809/-, the details of which are as under:- statement d items of expenditure during the period of check 1.education of children (a) paid to marthoma public school on account of fees, books ..... . under the income tax act, 1961 it is to be taken into account that her total income from all sources was below the .....

Ashok Kumar Raj Vs. Girmi Goparama (Sherpa)

Court : Sikkim

..... 2005) 5 scc 375 while dealing with a case arising out of section 14(3) of the himachal pradesh urban rent control act, 1987, the substantive portion of which is similar to the one in the present case, it was held as under:- ..... so, it is essential to note that the learned trial court appears to have proceeded on a wrong premise that the suit is one under the gangtok rent control and eviction act, 1956, when this act has application only to gangtok bazar as would have been fixed in terms of sub-section (iii) of section 1 thereunder. ..... the case of chordia automobiles (supra) in my view, is quite mis-placed since in that case section 10 of the tamil nadu buildings (lease and rent control) act, 1960 was under consideration where the proviso and the exception thereto read as under:- 5. ..... (e) the distinction between the gangtok rent control and eviction act, 1956 and the rules under the above notification of 1949 is that while the latter prescribes personal occupation of the landlords as one of the grounds for eviction of tenants, the gangtok rent control and eviction act, 1956 in section 4 stipulates bonafide occupation of the landlord or ..... others : air 1945 privy council 108, that it is contrary to all rules of construction to read words into an act unless it is absolutely necessary to do so as that would amount to reframing the legislation. 9. ..... use and for occupation by himself as occurring in two other rent control acts, have come up for the consideration of this court in joginder pal v .....