Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)118STC515Tribunal
..... for applicants, was that if the impugned luxury tax is really a tax on sales or purchases, then the state cannot levy the same in view of the additional duties of excise (goods of special importance) act, 1957 (in short, "1957 act"), and because the state of west bengal has been actually receiving its allotted share of the additional excise duty collected by the central government in respect of tobacco products.according to him, the expression--"tax ..... exclusion of bidis from tobacco products which are subjected to luxury tax, allegedly amounts to hostile discrimination in contravention of article 14 of the constitution, by referring to the recommendation of the second finance commission in respect of additional excise duty, applicants contend that knowing full well that no sales tax can be levied, the state has imposed a tax in the guise of luxury tax, by practicing fraud on the ..... the preamble of the act of 1975 is this : "an act to provide for the development under the control of the union of the tobacco industry" ..... 1984] 55 stc 1 (sc) at pages 38 and 39 ; air 1983 sc 1019, at pages 1043 and 1044. ..... [1984] 55 stc 1 (sc) ; air 1983 sc 1019 (paragraphs 73 to 76) ; (pages 38 and 39 of stc), he argued that there are both general and taxing entries in lists i and ii of the seventh schedule, and a legislation by parliament under a general entry cannot denude the states of ..... in 1983-84, revenue obtained by the state of west bengal from additional excise duty on cigarettes alone was .....
Tag this Judgment!Court : Delhi
Reported in : ILR1973Delhi392; (1973)IILLJ204Del
..... . reference was made to the preamble of the industrial finance corporation act which stated that it was established as it was expedient to do so for the purpose of making medium and long-term credits more readily available to industrial concerns in india, particularly in ..... section 46 provides for the levy of penalties on the banking companies and the officers of such companies for contravention of the provisions of the regulation act or of the orders or directions issued by the bank to the said companies and under certain circumstances, the bank itself has the power ..... the primary purpose for the constitution of the bank, according to the preamble to the act was 'to regulate the issue of bank notes and the keeping of reserves with a view to securing monetary stability in india and generally to operate the currency ..... . we have already referred to a portion of the preamble to the act which reads as under:- 'whereasit i.s expedient to constitute a reserve bank for india to regulate the issue of bank notes and the keeping of reserves with a view to securing monetary stability in india and generally to operate the currency and credit system of the country to its advantage'.section 3 of the act states that- 'abank to be called the reserve bank of ..... . the preamble to the foreign exchange regulation act, 1947 is in the following terms :- 'whereasit is expedient in the economic and financial interests of india to provide for the regulation of certain payments, dealings in foreign exchange .....
Tag this Judgment!Court : Gujarat
Reported in : (1970)11GLR428
..... part or a river, stream, lake, natural collection of water or natural drainage-channel, to which the state government may apply the provisions of section 5, or of which the water has been applied or used before the passing of this act for the purpose of any existing canal;(e) all land belonging to the government which is situate on a bank of any canal as hereinbefore defined, and which has been appropriated under the orders of any government for the ..... land cess was really a tax on mineral rights falling within entry 50 of the state list reading:taxes on mineral rights subject to any limitation imposed by parliament by law relating to mineral development.and that the central acts under which also taxes and fees might be levied brought into play the last portion of this entry and that as a result the power to impose this tax was not available after the central ..... court in : [1965]2scr477 should be confined only to the provisions of the calcutta municipal act wherein this court found a guidance; (2) the provisions of the sales tax act, including the preamble, do not disclose any policy or guidance to the state for fixing the rates; and (3) the general constitutional power to impose taxes has no relevance for discovering a statutory policy under a particular act.it appears from what has been stated at page 1901 that the finding ..... 3, finance act (northern ireland) 1936 a.c. ..... here there is no question of avoiding the procedure relating to a finance bill which mr. .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)0GLR156
..... the fact that government factories are included in the definition and only government establishments other than factories are excluded, it would have been possible to contend that having regard to the object of the act the government could legitimately be treated as a separately class by itself, for if there are any unpaid accumulations with the government, the government could always be excepted to use them ..... its very nature some legislation in regard to that topic might be necessary - as a matter of fact there was on the statute book at the time of the framing of the constitution the indian treasure trove act, 1878 - but merely from the existence of that topic in the state list, it cannot be inferred that bona vacantia as such constitutes a separate topic of legislation which must find a place in one ..... . the long title and the preamble of the act show that the act was passed with a view to constitute a fund for financing of activities to promote welfare of labour ..... the preamble to the act recites that 'it is expedient to constitute a fund for the financing of activities to promote welfare of labour in the state of gujarat, for ..... title, the preamble and the sections of the act, the supreme court held that the act was in pith and substance nothing but an act to provide ..... by the first amendment act consisted of amendments in the preamble, long title and s ..... the act was passed with a view to provide for the constitution of a fund for the financing of activities to promote welfare of labour .....
Tag this Judgment!Court : Delhi
Reported in : 1993IIIAD(Delhi)461; 51(1993)DLT381; 1993(27)DRJ199
..... requires an industrial concern to make immediate repayment of any loan or advance under section 29 and the industrial concern fails to make such repayment, then, without prejudice to the provisions of section 28 of this act and of section 69 of the transfer of property act, 1882 (4 of 1882), any officer of the corporation generally or especially authorised by the board in this behalf may apply to the court, for one or more of the following reliefs, namely :- (a)for ..... fact assistance provided by ifci in terms of its preamble is a concessional source of finance and it cannot charge interest more than what is prescribed by the act of 1948 and the rules made there under. ..... this loan to be utilised in accordance with the terms of the loan agreement dated 28 june 1962 exclusively for sub-loans to finance the reasonable foreign exchange, costs of equipments, material and services required by the industrial concerns in india to carry out their projects. ..... as under:- '10.4 subject to the pari passu rights of ifc (ifci) and the bank (ubi) as aforesaid the rights and powers reserved to ifc under the said ifc mortgage or under the ifc act, 1948 or otherwise shall not be prejudiced or affected by the rights and powers available to the bank under the said bank mortgage. ..... the application was filed on 1 november 1983, but by order dated 31 march 1987 it was dismissed when the court held that the applicants were neither necessary nor proper parties and in any case their rights could be well safe .....
Tag this Judgment!Court : Orissa
..... the learned single judge further held that since the member-colleges of the petitioners association have admitted students from the ojee merit list as contemplated under section 9 of the 2007 act and there is no reason to debar such students who have already prosecuted their studies in the respective colleges for a considerable period, from continuing their studies and appearing in the university examination. ..... at this juncture, it will be beneficial to refer to the preamble of 2007 act: preamble of 2007 act specifically provides that whereas the hon ble supreme court of india in its judgment in p.a. ..... in that case, the learned single judge of this court held that a bare reading of the provisions of section 9 of 2007 act does no.disclose that admission should be given in accordance with the merit list of the ojee rather the phrase used general category from the merit list of the ojee .. ..... placing reliance upon the preamble of 2007 act, mr.mishra submitted that the said preamble indicates the object and purpose of enacting the 2007 act by the state legislature. ..... , learned counsel for opposite party no.2- bput submitted that non-reporting seats involved in the present case are meant for the general category students and therefore, the 10 procedure laid down in the 2007 act for admission of general category students to the engineering colleges apply to the facts of the present case. ..... peerless general finance and investment co. ..... peerless general finance and investment co. .....
Tag this Judgment!Court : Orissa
..... the learned single judge further held that since the member-colleges of the petitioners association have admitted students from the ojee merit list as contemplated under section 9 of the 2007 act and there is no reason to debar such students who have already prosecuted their studies in the respective colleges for a considerable period, from continuing their studies and appearing in the university examination. ..... at this juncture, it will be beneficial to refer to the preamble of 2007 act: preamble of 2007 act specifically provides that whereas the hon ble supreme court of india in its judgment in p.a. ..... in that case, the learned single judge of this court held that a bare reading of the provisions of section 9 of 2007 act does no.disclose that admission should be given in accordance with the merit list of the ojee rather the phrase used general category from the merit list of the ojee .. ..... placing reliance upon the preamble of 2007 act, mr.mishra submitted that the said preamble indicates the object and purpose of enacting the 2007 act by the state legislature. ..... , learned counsel for opposite party no.2- bput submitted that non-reporting seats involved in the present case are meant for the general category students and therefore, the 10 procedure laid down in the 2007 act for admission of general category students to the engineering colleges apply to the facts of the present case. ..... peerless general finance and investment co. ..... peerless general finance and investment co. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1987KAR1369
..... 1959) in which we have pronounced judgment today in view of this we find it unnecessary to traverse the same ground except to say that in the case before us enough guidance is afforded by the preamble and operative provisions of the act, for the exercise of the discretionary power vested in government so as to render the impugned section not open to attack as a denial of the equal protection of the laws ..... regard and the same are as follows ;'we find ourselves in complete agreement with the approach and conclusion of the learned judges of the high court to the consideration of the question of the constitutional validity of section 13 of the act.the meaning and scope of article 14 of the constitution has been the subject of several decisions of this court, a number of which have been considered by us in some detail in jyoti pershad v. administrator of union territory ( ..... are relied upon by learned counsel for the petitioners : : 1960crilj671 , : [1962]2scr169 , : [1962]2scr659 , : [1967]1scr1012 : (1979)iillj217sc , : [1980]2scr260 , : [1981]1scr746 , : (1983)illj104sc , : [1985]2scr129 and : air1986sc180 .on behalf of the state sri somayaji, learned government pleader has relied upon : [1981]1scr206 , : [1962]2scr659 and : (1979)iillj217sc .15.3. ..... zilla parishads and mandal panchayats in the state of karnataka and also to make the panchayat raj institutions more effective, really democratic and self-sufficient resulting in the genuine transfer of power and finances to the people. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC1136; JT1988(1)SC635; 1988(1)SCALE582; (1988)2SCC433; [1988]3SCR311; 1988(2)LC32(SC)
..... counsel has not pursued the point; on the contrary, it is submitted by him that as on the date of the decision in kameshwar singh's case (supra), that is, before its amendment by the constitution (seventh amendment) act, 1956, entry 42 related to 'principles on which compensation for property acquired or acquisition for any other public purpose is to be determined and the form and the manner in which such compensation is to be given', ..... was running the entire institute without nationalisation and when it decided to nationalise such institutions for the purposes mentioned in the preambles of the act and ordinances, this institute was chosen to be the very first with all sense of justification and propriety. ..... shankar prasad, deputy secretary, department of education, government of bihar, it has been stated, inter alia as follows:since the validity of the act is under cloud, being the subject matter of challenge before this hon'ble court, the state government has not yet taken over other institutes. ..... on the date it is passed, it is difficult to challenge the same as violative of article 14 of the constitution on the ground of inaction of the executive in implementing the purposes of the act, regard being had to the fact that it was the legislature which had made the selection for the first phase of nationalisation. ..... petition have brought out prominently the interest the state had taken in not only financing, but also controlling the entire development and running of the institute. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1982SC917; [1982(44)FLR317]; (1982)ILLJ465SC; 1982(1)SCALE316; (1982)2SCC7; [1982]3SCR411; 1982(1)SLJ466(SC)
..... (a) the combined fixation of seniority has the effect of treating unequals as equals in so far as officers belonging to different groups are concerned, whose appointment, recruitment, promotion and seniority had all along been fixed, accepted and acted upon on a group-wise basis; and (b) recruitment, selection and promotion of officers having been made on a group-wise basis from time to time and their seniority having been fixed accordingly, the seniority is now ..... fund regulations of 1935, the note issue regulations of 1935 the general regulations of 1949, the scheduled banks' regulations of 1951 and the guarantee fund regulations, which were all framed under section 58, contain a preamble reciting that they we re framed under that section and that they were framed with the previous sanction of the central government ..... . the main purpose of constituting the bank, as stated in the preamble of the act was 'to regulate the issue of bank notes and the keeping of reserves with a view to securing monetary stability in india and generally to operate the currency and credit system of the country to ..... . the industrial finance department and the department of non-banking companies were added to group ii in september 1957 and march 1966 ..... (in group ii), the emphasis was laid on the commercial banking experience of officers whereas, for recruitment and selection in the agricultural credit department (in group iii), the emphasis was on experience in co-operation and agricultural finance. .....
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