Court : Mumbai
Reported in : [1992]195ITR496(Bom)
..... v. aloke mitra : [1980]126itr599(sc) , shri dastur pointed out, held that, under sections 1 and 2 of the finance act, 1894 (which are similar, if not identical, to sections 5 and 6 of the estate duty act), the simultaneous existence of a right to tax was consistent with the well-known statement of lord macnaghten in earl cowley's ..... the accountable person before the appellate controller or the tribunal. suffice it to say that, as regards the deceased's interest in the funds comprised under the baronetcy act, the respective contentions and the tribunal's findings were as under :6. the case of the accountable person was that the deceased had disposed of his entire life ..... circumstances of the case, is wholly or partly includible in the principal value of the estate of the deceased under section 5, 7 or 11 of the estate duty act, 1953. for the sake of convenience, we propose to dispose of the aforesaid five questions together and first.3. the deceased, sir cawasji jehangir, the second baronet .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(4)ALLMR72; 2008(3)BomCR516; (2008)110BOMLR1555
..... also orders of any other court and absolving mmc from any litigation.(6) you shall note that in terms of provision of section 65 (105)(zzzm) of finance act, 1994 read with section 67 ibid, space or time selling services for advertisement on buildings, municipal properties, vehicles etc. are liable for payment of service tax ..... misrepresentation before the authorities concerned or the authorities have exercised their power while shutting their eyes to the facts and with callousness.40. chapter vii of the motor vehicles act relates to construction equipment and maintenance of motor vehicles. a vehicle is required to be specified in the official gazette which will provide ..... a vehicle used without proper certification and is in contravention to the various provisions like sections 3, 4 and section 39 of the act.46. chapter iv of bombay police act places the statutory obligation upon the commissioner to regulate traffic and to preserve order in public places and also empowers him to make rules .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)25CTR(Bom)159; [1982]135ITR689(Bom)
..... disclose fully and truly all material facts necessary for his assessment or otherwise,then, notwithstanding anything contained in the indian income-tax act, 1922 (xi of 1922), or the income-tax act or in any finance act, income-tax shall be charged in respect of the income so declared (such income being hereinafter referred to as the voluntarily ..... certificate so issued cannot be ignored. after giving a hearing to the petitioners, the commissioner by his order dated march 23. 1978, held that the certificate issued under s. 8(2) of the said act should stand cancelled, and the petitioners were restrained from using it as evidence in any proceeding, and the petitioners were directed ..... j.1. by this applications under article 226 of the constitution of india, the petitioners challenge the legality and correctness of the order dated march 23, 1978, passed by the commissioner of income-tax, pune-ii, pune.2. the petitioners is a partnership firm. the petitioners carry on business as cotton and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1967]1SCR548
..... has no substance. excise duty may be increased or decreased. this is to be found in almost all parts of the commonwealth. english examples are the finance acts of 1894 (57 & 58 vict. c. 30), 1900 (63 & 64 vict. c. 27). 1901 (i edw. vii c. 7), ..... 873,877,878. (2) [1962] sup. 2 s.c.r. 741,754,755. under the finance act, because if it did, then by s. 13(2) of the finance act the state law stood repealed. it was held that the amounts realized by the auctions were what would ..... tobacco revenue was in force in travancore cochin. after the coming into force of the constitution the finance act, 1950 (25 of 1950) extended the central excises and salt act, 1944 to travancore-cochin state. a question arose whether this levy on tobacco corresponded to the ..... or it may attach to an intermediate stage of the production process. this is also endorsed by findlay shirras science of public finance (1936) vol. ii chapter xxvh. it will thus appear that excise duty does not cease to be an excise (1) [1962] supp. 2 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1708; [1961]43ITR498(SC); [1962]2SCR276; [1961]12STC506(SC)
..... of rs. 1,00,513-11-9 to messrs. panna lal binjraj as sales made to a registered dealer under the schedule to bihar finance act, 1949 read with the bihar sales tax act (bihar act xix of 1947).' 5. by an order dated january 21, 1957 the high court answered the question against the appellant. the finding of ..... which are tribunals within the meaning of art. 136. that article reads (omitting what is not relevant for our purpose) : 'art. 136. (1) notwithstanding anything in this chapter, the supreme court may, in its discretion, grant special leave to appeal from any judgment, decree, determination, sentence or order in any cause or matter passed or made by ..... own facts, has been open to much debate. the question which fell for consideration there related to depreciation under s. 10(2)(vi) of the indian income-tax act, 1922, namely, the amount on which the appellant was entitled to calculate deduction allowance for purposes of depreciation. the income-tax officer made an estimate which was .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC2856; JT1995(3)SC312; 1995(2)SCALE245; (1995)3SCC434a; [1995]2SCR716; (1995)2UPLBEC740
..... relating to assessment, collection and recovery of octroi duties.8. after the aforesaid notifications had been issued, the cantonments act, 1924 was enacted. chapter v of this act is on the subject of 'taxation'; and sections 60 to 63 of this chapter set out the power and procedure of imposition, of any tax in any cantonment. (a part of this ..... by those whose duty it is to construe, execute and apply, as mentioned at pages 659-60 of polestar electronics (p) ltd. v. addl. commissioner, sales tax : [1978]3scr98 and at page 383 of deshbandhu gupta v. delhi stock exchange : [1979]3scr373 (to which our attention has been invited by the advocate general through his written arguments ..... enunciated the afore-quoted test of desuetude for it to permit quasi-repeal.32. it would be useful to note what has been stated in this regard in the chapter headed 'repeal and desuetude of statutes' by aubrey l. diamond, printed in current legal problems (1975), volume 28 at page 107 to 124. diamond has quoted .....
Tag this Judgment!Court : Kerala
Reported in : (2007)213CTR(Ker)601; 2006(4)KarLJ87
..... that a mandatory duty is cast on every deductor to apply for tan within the specified time.10. it is further submitted that the finance act 2004 amended section 206 of the income tax act, 1961 making it mandatory for the government deductors to furnish each tds returns from the financial year 2004-05. a statutory duty is cast ..... , kerala and concerned central government department. it is also submitted that one copy of the treasury chalan in each and every remittances made under the income tax act are being furnished to the income tax zonal office by the treasury branches. the learned senior government pleader has made available a circular issued by the thrissur district ..... tax is bound to issue a certificate for tax deducted. section 203(1) of the income-tax act reads as follows:203 certificate for tax deducted(1) every person deducting tax in accordance with the foregoing provisions of this chapter shall, within such period as may be prescribed from the time of credit or payment of the sum .....
Tag this Judgment!Court : Chennai
Reported in : (2009)222CTR(Mad)270; [2009]308ITR302(Mad); [2009]183TAXMAN383(Mad)
..... or otherwise or validity or otherwise of the findings given by the first respondent.21. the provisions under the act relating to the advance rulings is incorporated under chapter xix-b next to the settlement proceedings by the finance act, 1993, with effect from june 1, 1993. that the definition of advance ruling in so far as it ..... agreement.18. in jyotendrasinghji v. s.i. tripathi : [1993]201itr611(sc) the supreme court while dealing with the finding of the settlement commission under chapter xix-a of the act by way of an order passed under sections 245d(4) and 245-i wherein the order of settlement is stated to be conclusive, the supreme court ..... to do with the consideration for transfer of shares and, therefore, according to him, the first respondent ought not have relied upon section 17 of the act taking into consideration the salaries payable to the petitioner under the associated employment agreement in exhibit b. he would state that under the share purchase agreement dated april .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]144STC605(Kar)
..... to the customer it was an inter-state movement. the sale transactions were inter-state sales under section 3(a) of the act.22. in re. 20th century finance corpn. ltd. v. state of maharashtra [2000] 119 stc 182, the court has stated :40. a perusal of ..... be useful to refer to the decision of madras high court in the case of state of tamil nadu v. bombay metal depot [1978] 41 stc 140, wherein the court has observed :(iv) that where the description of the goods is clear and such goods have ..... a contract for work and not one of sale'.9. in re. sentinel rolling shutters & engineering company pvt. ltd.'s case [1978] 42 stc 409, the supreme court was primarily concerned with the issue namely, when does the contract is said to be complete in ..... 24 stc 525, and by the supreme court in the case of sentinel rolling shutters & engineering company pvt. ltd. v. commissioner of sales tax [1978] 42 stc 409 and in the case of ram singh & sons engineering works v. commissioner of sales tax, u.p. [1979] 43 stc .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2004AP347; 2004(2)ALD225; 2004(2)ALT210
..... during hearing of the civil appeal it was brought to the notice of the hon'ble supreme court about the state government introducing certain amendments by way of rajasthan finance act, 1997 whereby section 4b(3) was repealed and rule 4cc was made to give effect to the provisions contained in section 4b(3). the hon'ble supreme ..... for hire or reward without a valid permit. sections 54 and 55 deal with suspension and cancellation of the registration. chapter-v of the act deals with the control of the transport vehicles. under section 66 of the act, no owner of the motor vehicle shall use or permit to use the vehicle as transport vehicle in any public ..... carriage permits. section 88(9) deals with the grant of permits in respect of tourist vehicles (all india permits). chapter xiii deals with the offences, penalties and procedure. under section 192 and 192-a of the act, if any vehicle is used without any registration, permit and for contravention of the conditions of the permit holders thereof .....
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