Court : Supreme Court of India
Reported in : AIR1958SC682; [1959]1SCR445; [1958]9STC417(SC)
..... the date of the notification......' 6. on april 28, 1951, the chief commissioner of delhi issued a notification under this section extending the operation of the bengal finance (sales tax) act, 1941, to delhi as from november 1, 1951. acting under the provisions of this act, the sales tax officer, karolbagh, delhi issued on june 12, 1952, notices to the petitioners calling upon them to ..... should be imposed on the supply of materials in building contracts, and that, therefore, the power conferred by section 2 on the government to extend a law with modifications cannot be exercised so as to modify a provision of the bengal finance (sales tax) act, 1941, relating to that matter. the answer to this contention is that the modification made by the central .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC1006; [1958]9STC581(SC)
..... constitution for quashing an orderof assessment made by the respondents against him for rs. 23,905-11-0 for the year 1949-50 under the bengal finance (sales tax) act, 1941 (act vi of 1941), hereinafter called the act. mr. justice d. n. sinha who heard the petition rejected all the contentions raised by the appellant and dismissed the petition. an appeal ..... appellant to the bombay parties; it constituted an event which is post-sale. it was on these findings that the appellant's claim for exemption under section 5(2)(a)(v) of the act as well as article 286(l)(b) of the constitution was rejected. this orderwas challenged by the appellant by preferring an appeal but chakravartti, c. j ..... in his return at all if he had purchased the teas not for himself but as an agent on behalf of his bombay principals turnover as defined by section 2(i) of the act means 'in relation to any period the aggregate of the sale prices or parts of sale prices receivable, or, if dealer so elects, actually received by .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1958)IIMLJ93(SC); [1959]1SCR551; [1958]9STC428(SC)
..... to sales-tax in respect of the disputed transactions, even though, perchance, they could be included within the expanded definition of 'dealer' in the explanation 3 to section 2(c) of the act - a contention which we have already negatived. 26. it, therefore, follows that in regard to the disputed transactions which were of the total value of rs. ..... goods in kanpur and despatching them to west bengal for the purpose of consumption therein. these transactions were, therefore, not covered by the explanation 3 to section 2(c) of the act and the appellants could not in respect of such business be deemed to be a 'dealer' within the meaning of that explanation. the position which was ..... 369-10-3 and assessing sales-tax thereon at 9 pies in the rupee at rs. 27,816, under the provisions of the bengal finance (sales-tax) act (ben. vi of 1941) hereinafter referred to as 'the act'. 2. the appellants carry on the business of (1) selling goods or of dealers, partly in wholesale and partly retail, of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC731; [1959]1SCR629
..... she - buffaloes must be taken as included in the four defined categories of the species of bovine cattle and as such within the prohibition embodied in section 3 of the act. it is to be noted, however, that the allegations in the petitions and the affidavits in opposition proceed on the assumption that buffaloes (male or ..... or fees, as may be prescribed for keeping uneconomic cows in the institutions. section 8 provides for punishment for contravention of the provisions of sections 3, 4 and 5. section 9 makes the offences created by the act cognisable and non-bailable. section 10 gives power to the state government to make rules for the purpose of ..... of it, the present petitions were filed in this court challenging the constitutional validity of the act. on applications for an interim order restraining the state of bihar from issuing a notification under section 1(3) of the act bringing the act into operation having been made in these petitions, the respondent state, by and through the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC795; [1958]34ITR275(SC); [1959]1SCR751
..... two grounds on which the jurisdiction of the income-tax officers was challenged were - (1) under the finance act, 1950, the mysore act stood repealed on and from april 1, 1950, and section 13(1) of the finance act kept alive the mysore act for the purpose of levy, assessment and collection of income-tax etc. for the period mentioned therein, ..... is, therefore, nothing in the recommendations which would restrict the meaning of the expression 'levy, assessment and collection of income-tax' in section 13(1) of the finance act; nor do they bring section 13(1) into conflict with arts. 278 and 295 of the constitution. 29. we accordingly hold that there is no substance in any ..... opinion, is the correct view, and judged from that standpoint, ext. viii fulfilled the requirements of section 44 of the cochin act and section 47 of the travancore act. 15. we now turn to the construction of section 13(1) of the finance act, 1950. the argument on this point has meandered over a wide area; but it is really .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC808; [1958]34ITR601(SC); [1959]1SCR785
..... and is included in the connotation of the term 'assessment'. the reasons which led us to give a comprehensive meaning to the word 'assessment' in section 13(1) of the finance act, 1950, operate equally with regard to the saving provisions under present consideration. we agree with the view expressed in hirjibhai tribhuvandas v. income-tax ..... rested his contention that the income-tax officer concerned had no jurisdiction were these : firstly, it was urged that section 34 of the indian income-tax act, 1922, was not saved by section 13(1) of the finance act, 1950, because what was saved was the prior law 'for the purposes of the levy, assessment and collection of ..... determination of income-tax payable thereon. this position continued till april 1, 1950, when the finance act, 1950, came into force and the indian income-tax act, 1922, again came into force in the retroceded area, subject to the saving mentioned in section 13(1) thereof. 11. the principal question before us, as it was before the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC816; [1958]34ITR514(SC); [1959]1SCR729
..... constitution. on april 13, 1950, the patiala union accepted the federal financial integration scheme, and became a taxable territory of the union of india and the indian finance act, 1950, became applicable to it from april, 13, 1950. the position, therefore, is that as regards liability to be assessed to income-tax which is what ..... appears expressly or by necessary implication, as repealing the provisions of exhibit a. but ultimately, the question is what does the language of the enactment mean section 3 is quite explicit, and it provides that from the date of the commencement of the ordinance 'all laws in force in such covenanting states immediately before ..... the covenanting states. the rule of construction is well established that general statutes should be interpreted so as not to interfere with rights created under special laws. section 3 of the ordinance should, therefore, be construed as not intended to affect the rights conferred under exhibit a. reliance is placed on the statement of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1959]36ITR365(SC)
..... non- resident owner within the taxable territories. if such payments were made, then apart form the other questions as to whether they were chargeable under the provisions of the act, section 18(3b) will obviously be satisfied. even assuming that the advances when made were loans, it is nobody's case that they remained unpaid. in order that they ..... i have reached the conclusion that the view which i suggested earlier is the correct view. i am led to that conclusion, particularly by the provisions of section 18(3c) of the act which suggests unmistakably that payments which, on receipt by the recipient, would be gross receipts in his hands, only a part or no part of which ..... the facts of the present case, because the income-tax officer had undoubted jurisdiction to deal with the question of the appellant's liability to tax under section 18(7) of the act and that worst that could be said was that he had committed a mistake of law in exercising his jurisdiction. if, it was contended, the income .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC51; [1958]28CompCas609(SC); 1959CriLJ242; [1959]1SCR1263
..... been laid down as follows : 'i have next to consider upon what principles i ought to exercise the power given me by section 167 of the companies act, 1862, to direct the official receiver to institute and conduct a prosecution at the expense of the assets. it is obvious that no one legitimately ..... entertain a complaint when filed by the liquidator. 17. the following passage from buckley's company law under the commentary under section 334 of the english companies act, 1948, which corresponds to section 237 of the indian companies act was then referred to : 'proceedings will accordingly be taken by the director of public prosecution (or lord advocate) or ..... instituted against the past director the sanction of the court is necessary. mr. choudhary then relied on an observation of buckley j. in re london and globe finance corporation [1903] 1 ch. 728, also quoted in sircar and sen's book at page 625. there the principles guiding the court in ordering prosecutions have .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC65; [1959]1SCR1424
..... us to indicate that the matter was sent up to the chief commissioner or that his concurrence was obtained under section 36 of the government of part c states act (no. 49 of 1951). on december 14, 1954, the under secretary, finance, wrote to the excise commissioner a letter which was for the first time produced at the hearing before the ..... other applicants had never been placed before the chief commissioner who, under r. 1 of ch. 5 of the delhi liquor license rules, 1935, framed under section 59 of the punjab excise act (punjab 1 of 1914), as extended to delhi, was the only competent authority empowered to grant l-2 license for wholesale and retail vend of foreign ..... in them by law and that their decision, if any, had not received the concurrence of the chief commissioner, as required by the proviso to section 36 of the government of part c states act. the appellants pray for the issue of appropriate writs, orders or directions (a) quashing and setting aside the order of granting l-2 license .....
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