Judgment Search Results Home > Cases Phrase: finance act 1977 section 2 income tax Sorted by: old Court: karnataka Page 2 of about 4,337 results (0.112 seconds)

City Tobacco Mart and ors. Vs. Income-tax Officer, Urban Circle, Banga ...

Court : Karnataka

Reported in : AIR1955Kant49; AIR1955Mys49

..... income-tax officer', air 1954 tc 137 in support of their contention that the word 'assessment' in section 13, finance act, includes proceedings under section 34, income-tax act. ..... the only discussion in me judgment on this question is contained in paragraph 10 of the judgment which runs: '(10) point (b) : both the words 'assessed' and 're-assessed' occur in section 44, cochin income-tax act, 1117, and section 47, travancore-cochin income-tax act, 1121, and the contention of the petitioner is that as 're-assessment' is not specified in section 13, finance act, 1950, the power to 'reassess' has ceased to exist and is not available any longer. ..... the indian income-tax act as well as the mysore income-tax act clearly refer to 'assessment,' and 're-assessment' and if it was intended that for purposes of recovering reassessment the mysore income-tax act should subsist even after the indian income tax act came into force, that fact would have been clearly stated in section 13, indian finance act, the. ..... it is clear that in respect of the years for which income-tax has been recovered from the petitioners, assessment could have been levied and collected from the petitioners under section 13(1) if assessment had not been previously levied and collected from them, as section 13(1), indian finance act provides that the mysore income-tax act shall continue to have effect 'for purposes of the levy,assessment and collection of income-tax and super-tax' for the years under consideration. .....

City Tobacco Mart Vs. Income-tax Officer, Urban Circle, Bangalore

Court : Karnataka

Reported in : [1955]27ITR549(KAR); [1955]27ITR549(Karn)

..... the only discussion in the judgment on this question is contained in paragraph 10 of the judgment which runs : '(10) point (b) : both the words 'assessed' and 're-assessed' occur in section 44 of the cochin income-tax act, 1117, and section 47 of the travancore-cochin income-tax act, 1121, and the contention of the petitioner is that as 're-assessment' is not specified in section 13 of the finance act, 1950, the power to 're-assess' has ceased to exist and is not available any longer. ..... the indian income-tax act as well as the mysore income-tax act clearly refer to 'assessment' and 're-assessment' and if it was intended that for purposes of recovering re-assessment the mysore income-tax act should subsist even after the indian income-tax act came into force, that fact would have been clearly stated in section 13 of the indian finance act. ..... it is clear that in respect of the years for which income-tax has been recovered from the petitioners, assessment could have been levied and collected from the petitioners under section 13 (1) if assessment had not been previously levied and collected from them, as section 13 (1) of the indian finance act provides that the mysore income-tax act shall continue to have effect 'for purposes of the levy, assessment and collection of income-tax and super-tax' for the years under consideration. 25. .....

K.N. Guruswamy Vs. Income-tax Officer, Special Circle, Bangalore

Court : Karnataka

Reported in : AIR1955Kant99; AIR1955Mys99

..... is urged that even otherwise, after the enactment of the indian finance act section 13) which repealed the existing income-tax laws in force in mysore and with effect from 1-4-1950 any proceeding for re-opening the assessment made prior to that date was not permissible either under section 34 of the mysore income-tax act or under section 34 of the indian income-tax act as in force in the retroceded area prior to its retrocession. ..... court has in those proceedings taken the view that section 13 of the indian finance act which repealed the mysore income-tax act did not save section 34 of the mysore income-tax act so as to entitle the income-tax officer to re-open under that section assessment made prior to 1-4-1950. ..... contention of the petitioner is that after the enactment of the indian finance act it was not competent for the income-tax officer to start proceedings under section 34, indian income-tax act for the purpose of re-opening assessments made before the financial integration. ..... section 13 of the indian finance act, 1950 runs:'if immediately before the 1st day of april 1950 there is in force in any part b state other than jammu and kashinire or in manipur, tripura or vindhya pradesh or in the merged territory of cooch behar any law relating -to income-tax or super-tax or tax on profits or business, that law shall cease to have effect except for the purposes of the levy, assessment and collection of income-tax and super-tax in respect of any period not included in the .....

Rajmal Kapurchand Vs. Appellate Asst. Commissioner of Income-tax, Myso ...

Court : Karnataka

..... act and submitted that the income-tax officer who more than a year later continued those proceedings as if they were still pending acted without jurisdiction and in excess of his powers.it is pointed out on behalf of the petitioner that the proceedings under section 34 relating to all the four years were clubbed and conducted together and that as shown by the notices issued to the petitioner the deputy commissioner of income-tax who was the income-tax officer under the mysore income tax act ..... the petitioner whose assessments for the assessment years 45-46, 46-47 and 48-49 were re-opened by the income-tax officer, urban circle, bangalore under section 34, mysore income-tax act, has made these three applications to this court under arc, 226 of the constitution. ..... it is argued that with the enactment of the indian finance act which repealed with effect from 1-4-1950 the mysore income-tax laws it was incompetent for the respondent to continue the proceedings commenced by the deputy commissioner even though they had been pending on that day. ..... of mysore and the president of india on 20-2-1950 read with the relevant recommendations of the indian finance inquiry com-mittee. .....

Firebricks and Potteries Ltd. Vs. Firebricks and Potteries Ltd., Worke ...

Court : Karnataka

Reported in : (1956)ILLJ571Kant

..... if nothing more is required the words 'specified in this behalf' in the section would be superfluous or else the words signify a further condition. ..... industries of the kind mentioned in the schedule of the industries (development and regulation) act, 1951, are many and have sprung up in several parts of india and disputes between the management and workers are a frequent occurrence ..... a list of controlled industries is given in the schedule to the industries (development and regulation) act, 1951, and item 37 therein is said to apply to the business of which the petitioners are managers and respondents are employees. 2 ..... contentions similar to these about provisions of the minimum wages act were rejected by the supreme court in edward mills company. ..... such delegation is not peculiar to this act and is found in other acts too as the legislature cannot ascertain or anticipate the conditions and circumstances pertaining to the numerous industries in the country with the facility and advantage the government has ..... it is with an eye been drawn up in the schedule to the act but the list is not an exhaustive one and it is the policy of the legislature not to lay down at once and for all time to which industries the act should be applied. ..... state of ajmere : (1954)iillj686sc with the observation : 'the legislature undoubtedly intended to apply this act not to all industries . . . ..... 10 and 12(5), industrial disputes act, and the authority to make the reference is given in these to the appropriate .....

C. Gangappa Vs. State of Mysore

Court : Karnataka

Reported in : 1956CriLJ1418

..... that the building in which gaming was carried on is that of the petitioner, the contention is that in the absence of evidence of monetary benefit to the petitioner from this he cannot be considered to be keeping a common gaming house under the act.the definition of the expression in section 4 (3) of the act no doubt mentions gain to the person as a necessary element and shows that mere use of the property for gaming is not enough. ..... the correctness of this has been questioned on the ground that proof of any income or profit being derived by allowing the premises to be used for gambling is jacking in the case and that the examination of the petitioner is defectivefive others who were tried along with the petitioner were found guilty of ..... the examination of the petitioner under section 342 of the code follows this almost as if it is a continuation of the proceeding under section 242. ..... but section 63, explanation 1 provides for a presumption of gain when instruments of gaming are found. ..... section 242 of the code enjoins that particulars of the offence should be explained to the accused and his answer thereto recorded. ..... section 364, criminal p.c. .....

Abdul Rahman Vs. State of Mysore and anr.

Court : Karnataka

Reported in : ILR1956KAR266; [1957]8STC205(Kar)

..... by him are contravened or are not observed, the sales of the dealer, with effect from the commencement of the year in which such contravention or non-observance took place, may be assessed to tax or taxes under section 3, as if the provisions of section 5 or the notification under section 6, as the case may be did not apply to such sales and notwithstanding that a licence, if any, taken out or renewed by the dealer continues to be in force during the year.' 14 ..... have had force if hides and skins had been taxed after the date of the constitution as it is stated in section 3 of the act that any law therefore can be operative only with the ..... the sub-rule is that by allowing taxation on each occasion of sale the limitation placed in section 5 of the act to a single point is negatived and that a rule formulated by government cannot override a condition ..... on the government and the question whether the buyer or the seller has to bear the burden is a matter of detail in giving effect to the object of the act without involving delegation of polity which the legislature has to determine, and the amendment cannot be assailed as being due to exercise of power not lawfully vested in government. ..... hugh dalton in his book on principles of public finance at page 54 has said : 'it makes no essential difference whether the tax is legally imposed on buyers or sellers, though this may effect the length of time which will elapse before the process of shifting the direct money burden or part of it, from one .....

B. Abdul Rahman Vs. State of Mysore and anr.

Court : Karnataka

Reported in : AIR1957Kant22; AIR1957Mys22

..... are contravened or are not observed, the sales of the dealer, with effect from the commencement of the year in which such contravention or non-observance took place, may be assessed to tax or taxes under section 3 as if the provisions of section 6 or the notification under section 6, as the case may be, did not apply to such sales and notwithstanding that a license, if any, taken out or renewed by the dealer continues to be in force during the year ..... have had force if hides and skins had been taxed after the date of the constitution as it is stated in section 3 of the act that any law there for can be operative only ..... doubt that the concession may be availed of only by license-holders and this is consistent with what is stated in section 7.the combined effect of sections 5 and 7 and rule 5 is that unlicensed dealers in hides and skins are not entitled to seek restriction of taxation ..... government and the question whether the buyer or the seller has to bear the burden is a matter of detail in giving effect to the object of the act without involving delegation of policy which the legislature has to determine, and the amendment cannot be assailed as being due to exercise of power not lawfully vested in ..... hugh dalton in his book on principles of public finance at page 54 has said:'it makes no essential difference whether the tax is legally imposed on buyers or sellers, though this may affect the length of time which will elapse before the process of shifting the direct money burden or part .....

Venkatappa Vs. S. Subba Rao and ors.

Court : Karnataka

Reported in : AIR1957Kant79; AIR1957Mys79; (1957)35MysLJ142

..... contended that if the argument of the appellant that the decision of the deputy commissioner under rule 26(b) is final is accepted it would lead to absurdity, inasmuch as while section 20 of the act which is enacted by the legislature entitles a person to challenge the validity of the election by means of a petition on the ground that the irregularity committed by the ..... is clear from the above discussion that a person whose nomination paper is improperly rejected by the returning officer is entities to file an election petition under section 20 of the mysore town municipalities act challenging the validity of the election within ten days after the result of the election is published in the official gazette and that he is not precluded from ..... if he thinks fit declare any person by whom any corrupt practice has been committed within the meaning of this section, to be disqualified from being a candidate for the office of a councillor of president or both in that or any other municipality constituted under this act or the mysore city municipalities act, 1933, or the city of bangalore corporation act, 1949, or for the office of a member or president or vice-president in a district board or of a ..... the learned election commissioner came to the conclusion that the first respondent had not incurred any disqualification under section 14 of the mysore town municipalities act and the rejection of his nomination paper by the returning officer was improper and that the same had materially .....

S. Abdul Rahim Sahib Vs. G.S. Muthiah and Brothers and anr.

Court : Karnataka

Reported in : AIR1958Kant134; AIR1958Mys134; (1958)36MysLJ31

..... he accordingly considered the matter both under section 10(1) and section 8 of the act and came to the conclusion that the appellant's mark offended both the provisions. ..... it may be mentioned that the scope of section 3 is wider than that of section 10(1) since it takes into account the possibility of deception and confusion independently of similarity to any mark already registered. ..... the important matter for consideration under section 10(1), therefore, is whether me so nearly resembles the other as to be likely to deceive or cause confusion. ..... that since, at the time of the disposal of the opposition, the respondent's mark was already on the register it was incumbent upon him to consider the question whether the appellant's mark came within the mischief of section 10 (1) of the act. ..... it is further urged that the appellant has been making use of the mark for many years prior to the date of his application and that therefore his mark is entitled to registration under section 10(2) of the act. ..... as regards section 8, the deputy registrar's view is that the respondent's case is even stronger. ..... as regards section 10 (2) he was of the view that the appellant had not established concurrent user. .....