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Surajmull Nagarmull and ors. Vs. the Commissioner of Income Tax

Court : Kolkata

Reported in : AIR1961Cal578

..... its title and preamble would thus be necessarily referable to the same, that act was entitled the finance act, 1956, with a further description that it was 'an act to give effect to the financial proposals of the central government for the financial year 1956-57' and these proposals embraced inter alia the conferring of powers on the income-tax authorities as made in the new section 37 (2). ..... power to search and seize as showing the urgent need and the birth struggles of section 37 (2) of the incometax act, (2) budget speech of 1956-57, at pages 40-41 in parliament reported also in 29th volume of the incometax report, (3) the-report of the taxation' enquiry commission 1953-54, 2nd volume page 201 and (4) finally the provisions of the finance act, 1956 introducing: section 37(2) of the incometax act by section 20 thereof stating that it would come into effect from 1st may, 1956. ..... this new sub-section (2),with which we are here more directly concerned, was introduced by an amendment under section 20 of the finance act of 1956 and the broad events, which led to it or necessitated it, may be shortly recounted as follows :98. ..... subba rao, dated the 5th day of july, 1956 in exactly the similar terms as above.section 37(2) of the income-tax act was introduced by the finance act, 1956 with effectfrom 1st april, 1956.12. .....

Latilla Vs. Commissioners of Inland Revenue.

Court : Kolkata

Reported in : [1942]10ITR75(Cal)

..... legislature set out to defeat in the finance act, 1936 section 18, and the question which arises in the present appeal is whether or not the transaction now under consideration falls outside its scope.as we have said, the answer depends in this true construction of three words in the preamble. ..... whether it would or would not have been chargeable to income-tax apart from the provisions of this section, be deemed to the income of that individual for all the purposes of the income-tax acts : provided that this sub-section shall not apply if the individual shows in writing or otherwise to the satisfaction of the special commissioners that the transfer and any associated operations were effected mainly for some ..... on the other hand, claims that by reason of the finance act, 1936, section 18, income-tax and surtax are payable by ..... practice of the four ladies to borrow money form the company in anticipation of the redemption of debentures which they held.until the finance act, 1936, came into force, mrs. ..... 'finance act, 1938, section 28 (2) : ' the proviso to sub-section 1 [of section 18 of the finance act, 1936] shall cease to have effect and the following two sub-sections shall be inserted immediately after the ..... they arise in the finance act, 1936, section 18 : 'for the purpose of preventing the avoiding by individuals ordinarily resident in the united kingdom of liability to income-tax by means of transfers of assets by virtue or in consequence whereof, either alone or in conjunction with .....

Daulatram Rawatmull Vs. Commissioner of Income-tax, Central

Court : Kolkata

Reported in : AIR1967Cal547,[1967]64ITR593(Cal)

..... the notice in that case was issued under clause (a) of sub-section (1) of section 34 on 31st january 1962, and the question for consideration was whether after the amendment by the finance act, 1956, a notice could be issued under clause (a) of sub-section (1) of section 34 for reopening any assessment for any of the assessment years covered by subsection (1a) of section 34 when no notice for reopening such assessment had been ..... -section (1a) was inserted not for the purpose of enlarging the authority of the income-tax officer to assess or reassess the escaped income this will be clear from the preamble to the indian income-tax (amendment) act, 1954 (act 33 of 1964), by which sub-section (1a) was introduced in section 34 ..... . the preamble runs thus: 'an act further to amend the indian income-tax act, 1922, to provide for the assessment or reassessment of persons who have to a substantial extent evaded payment of tax for a certain period and for matters connected therewith ..... the preamble stated that the act was intended in provide for assessment or reassessment of persons, who, to a substantial extent had evaded payment of tax during a certain period and for matter connected therewith and with that object in view the act introduced sub-section (1a) in section ..... the period referred to in the preamble as 'certain period' was particularised in sub-section (1a) as the war period, namely, 1st ..... portion of the judgment is quoted below: 'the preamble of the indian income-tax (amendment) act. .....

A. and J. Kucklow Ld. (In Liquidation) Vs. Inland Revenue Commissioner ...

Court : Kolkata

Reported in : [1955]28ITR850(Cal)

..... by the crown and fully argued before us (to which some reference has already appeared), namely, that in the case of the broken period ending with the liquidation of a company within section 21 of the finance act, 1922, the effect of the amending sub-section (4) of section 31 of the finance act, 1927, is to render a direction once given inescapable, or (to use the words used during the argument) 'mandatory' and 'automatic. ..... ld.the point now having been fully argued on both sides, i am of opinion for the reasons already given that the effect of section 31(4) of the finance act, 1927, having regard to its context, is not automatic, but that it is open to a company in liquidation, if it can, to resist a direction on the facts and to insist on the crown proving its case in accordance with ..... but section 31 is still subject to the preamble to section 21 of the act of 1922, and the income must be 'income which ..... unusual and special meaning in sub-section (4).if parliament had intended by the amendment to create an 'automatic' liability for tax, it would surely have sought - and found without difficulty, for example by reference to the preamble to the original section itself -appropriately clear language. ..... unreasonably withheld must be, in the words of the preamble to section 21, 'income which would otherwise be ' ..... and its directors of having deliberately sought to avoid surtax, but rightly regarded that fact, notwithstanding the terms of the preamble to the section, as not being conclusive. .....

Boarland (inspector of Taxes) Vs. Madras Electric Suupply Corporation.

Court : Kolkata

Reported in : [1954]25ITR365(Cal)

..... ' he drew our attention to the preamble to the finance act, 1947 : 'most gracious sovereign, we, your majestys most dutiful and ..... is that something in the neighbourhood of pound 8,50,000 falls to be included as a balancing charge in the companys assessment to tax.it was common ground between the parties :- (i) that by reason of section 17(i) of the income tax act, 1945, the balancing charges forming the subject of the assessment under appeal fell to be made upon the company (if at all) for the year of assessment in the companys basis period for which the sale of its ..... it is said that on august 29, 1947, the government of madras succeeded to the business which the company had carried on until that time.the next step leads to a consideration of section 17(1) of the income tax act, 1945, which provides that :'(i) subject to the provision of this section, where, on or after the appointed day, any of the following events occurs in the case of any machinery or plant is respect of which an initial ..... d to the income tax act, 1918 (as substituted by the finance act, 1926, section 32 (i)], the word ..... the finance acts are all addressed to subjects; charging orders ..... that having regard to the language of this preamble the crown as grantee of the taxes cannot be a person for tax purposes and that, in the charging provisions of the income tax act, 1918, charging tax upon 'persons' cannot sensibly ..... ship money case.emphasis was placed on the preamble to the taxing acts, which is set out in full in the .....

Howard De Walden (Lord) Vs. Inland Revenue Commissioners.

Court : Kolkata

Reported in : [1942]10ITR90(Cal)

..... , on appeal were based on the view that the whole of the income of the four canadian companies is, under the section, to be deemed to be the income of lord howard de walden for all the purposes of the income-tax act.now, apart from the extended meaning given to the words 'power to enjoy' by section 18 (3), the only income of the canadian companies which lord howard de walden has power to enjoy can consist at the most of a very ..... by the finance act, 1938, section 28, certain amendments were made in section 18 of the act of 1936. ..... nov 25 26; dec 16 1946this is another appeal by a taxpayer against assessments made under the finance act, 1936, section 11. ..... this, it was urged, involves double taxation, since no relief is afforded by paragraph 3 of the second schedule to the finance act 1936. ..... it is not disputed that these transactions were of the kind described in the preamble to section 18, and it is admitted that their main, and indeed their sole, purpose was to to avoid liability to taxation. .....

Rungta Engineering and Construction Co. Ltd. Vs. Income-tax Officer, C ...

Court : Kolkata

Reported in : AIR1960Cal619,65CWN61,[1962]44ITR315(Cal)

..... section (14a) of section 2 which was inserted by the adaptation of laws order 1950 and subsequently substituted by the finance act 1950 'taxable territories' means in respect of any period before august 15, 1947 the territories then referred to as british ..... madan gopal kabra, : [1954]25itr58(sc) , their lordships of the supreme court decided that the finance act of 1950 which authorised the levy of tax on income accruing in the territory of rajasthan in the year ..... before the indian independence act came into force, the escaped income attracted the quality of taxability by reason of section 3 of the indian income-tax act, and also the liability to be charged with income tax by reason of the finance acts which were passed from ..... appellant in respect of these three assessment years, including the tax in respect of the income if any which escaped assessment, became due from the appellant as and when the finance act for each of those years were passed. ..... where the supreme court decided that parliament had power to make laws authorising officers, authorities and tribunals appointed or constituted under the indian income tax act, 1922, to levy, assess and collect income-tax and super-tax payable under the mysore law prior to the commencement of the constitution of ..... 162 of air):'our constitution, as appears from the preamble, derives its authority from the people of india, and learned counsel conceded that it was open to the people to confer on the legislatures established by the .....

Standard Literature Co. Private Ltd. and ors. Vs. Union of India (Uoi)

Court : Kolkata

Reported in : AIR1968Cal1,71CWN719

..... were obtained at the expense of governments, to distribute the amount recovered among them in proportion to the loss caused to them by the offence the legislative purpose is indicated clearly not only in the preamble to the act but also in section 9 which provides for special compensatory fines equal in value to the amount procured by the offender by means of the offence and. ..... down because the power of selection given to government was arbitrary and ungulded, whereas in the latter case the provisions were upheld because there was a schedule to the act of offences which were governed by it and regard being had to the background in which the act came into existence it was held that the power of selection was not unguided similar is the case in : [1957]1scr605 (supra) in the present case, ..... conceivably be (a) between government property and private property and (b) between the occupiers of government property and occupiers of other property if this classification is arbitrary and has no nexus to the objects of the act and dues not lav down an intelligible differentia, then it would fail to pass the test of article 14 and would be void, as was the case in air 1962 s. c. 75, : [1954]1scr803 , air ..... in the customs act, 1962 (section 110(1) read with section 124), in the public demand recovery act, (section 4 read with sections 9 and 10) in the bengal finance sales tax act, 1941 (section 14(3)) and in the land acquisition act (sections 4, 5a and 6), thika tenancy act (w. b. .....

Regional Provident Fund Commissioner, W.B. and anr. Vs. Superintendenc ...

Court : Kolkata

..... the above work of inspection and survey did not come under the definition of rendering expert services which is defined in the act as supply of personnel, advice on domestic and departmental enquiry, special services in rectifying pilferage, thefts and pay roll irregularities to ..... first the preamble to the act says that it is an act to provide for the institution of provident funds for employees in factories ..... april, 2003 when the court was pleased to add the following prayer in the writ petition which is quoted hereunder : (dd) the provisions of the said declaration employees provident fund and miscellaneous provisions act, 1952 be applied to your petitioner, if at all only prospectively from the date of the order to be passed herein. 11. ..... to the petition); d) rule nisi in terms of the aforesaid prayers; dd) the provisions of the said declaration employees provident fund and miscellaneous provisions act, 1952 be applied to your petitioner, if at all only prospectively from the date of the order to be passed herein; 2. ..... mallick submitted that the said order is an appealable order under section 7 i of the said act and he submitted that a writ application was not maintainable and the same was liable to be ..... court under its writ jurisdiction when a memo dated 7th june, 1994 was issued by the assistant provident fund commissioner directing the writ petitioner to comply with the provisions of the act as directed by the office order communicated under endorsement dated 29th march, 1994. 13. .....

Trustees for the Improvement of Calcutta Vs. Chandra Kanta Ghosh

Court : Kolkata

Reported in : 36Ind.Cas.749

..... be assumed to have been explicitly and accurately defined in the act and we decline to hold that wider powers than what appear on the face of the act have been conferred in disguise of the board of trustees, section 69 authorises the trustees compulsorily to acquire land for carrying out any of the purposes of the act; recoupment is admittedly not one of the purposes of the act which are outlined in unmistakable language in the preamble and are formulated in detail in sections 36, 39 and 52. ..... the legislature has carefully provided for the finances of the trust; in addition to taxation, provision is made for municipal contributions, loans and possible grants from the government; if the legislature had intended that profit from the acquisition and re-sale of land should be one of the recognised methods to aid the finances of the trust, an express provision framed in suitable language would, no doubt, have found a place in the fifth or sixth chapter. ..... throw no light whatever on the question in controversy; they merely contain provisions as to the mode in which the accounts are to be kept; this is clear from the circumstance that they find a place in that portion of the chapter on finance which is headed accounts 'and comprises sections 120 to 136. ..... these provisions do not create a right in the board to receive these sums; the right is created by sections 82, 83 and 84 in the chapter on taxation and by section 88 in the chapter on finance. ..... the sixth chapter is devoted to finance. .....