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Chhotabhai Jethabhai Patel and Co. Vs. the Union of India and anr.

Court : Supreme Court of India

Reported in : AIR1962SC1006; [1962]Supp2SCR1

..... 4(1) (of the bihar sales-tax act which was impugned) destroys its character as a sales tax and makes it a direct tax on the dealer instead of an indirect tax to be passed on to the ..... pathak, learned counsel who appeared for the appellants urged three point in support of the appeals(1) section 7(2) of the finance act, 1951 in so far as it imposed an excise duty retrospectively before the date of its enactment (april 28, 1951) was beyond the legislative competence ..... bill 13 of 1951 was passed into law as the indian finance act 1951 (act xxiii of 1951 on april 28, 1951 but as passed, changes were effected in the duty proposed in the bill, as a result of certain alterations suggested by the ..... retroactive duty of excise will be a valid imposition in the case of persons who have not sold their tobacco between the period of the introduction of the bill and the enactment of the finance act but will be invalid in the case of persons placed as the appellants. ..... april 28, 1951, the finance bill was passed and became finance act, 1951 (act xxiii of 1951). by ..... article 265 not being in chapter iii of the constitution, its protection is not a fundamental right which can be enforced by an application to this court under ..... 7(2) of the finance act which read : 'the amendments made in the central excise and salt act 1944, sub-clause 1 shall be deemed to have effect on and from the 1st march, 1951 and accordingly :- (a) refund shall be made of all duties collected which would not have been collected, if .....

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ

..... in the writ petition runs as follows:-'it is prayed that this court may be pleased to issue a writ of declaration or any other appropriate writ, order or direction in the nature of a writ of declaration declaring that the provisions of chapter v of the finance act, 1994 and, in particular, sections 66, 67(o) and rule 2(1)(d)(ix) of the service tax rules, 1994 and other provisions insofar as it relates to kalyana mandapmam ams and mandapmam -keepers are illegal, ultra vires and unenforceable and liable to be struck ..... entries 18, 49 and 54 by giving the widest amplitude, particularly when the union was seeking to justify the levy under the residuary entry 97 in list i of the seventh schedule of the constitution?iii) has not the impugned judgment of the high court virtually rendered the 46th amendment of the constitution, creating a deeming fiction of a transaction which otherwise is not a sale transaction, to be a sale transaction, redundant, in particular ..... the act provides for taxable services;(ii) section 66 of the act provides for the charge of service tax by the person designated as 'the person responsible for collecting the service tax' for the government;(iii) section 67 of the act provides for the value of taxable service which is to be subjected to 5% service tax, and(iv) section 68 of the act provides for the collection and payment mechanism for service tax.4. ..... in respect of matters enumerated in list iii (concurrent list) both parliament and state government have powers .....

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

..... in the instant petition, the petitioner claims a writ of prohibition or any other writ, prohibiting the respondent from invoking the provisions of section 88, chapter vi of the finance act, 1997, for the purpose of levy and collection of service tax from the members of the petitioner institute on and from july 7, 1997, in respect of the services rendered by the petitioner's members as 'valuers' of the properties, plant and machinery, etc. ..... the scope of the services of a consultant may include any one or more of the following categories : (i) feasibility study;(ii) pre-design services/project report;(iii) basic design engineering ;(iv) detailed design engineering ;(v) procurement;(vi) construction, supervision and project management;(vii) supervision of commissioning and initial operations ;(viii) manpower planning and training ;(ix) post-operation and management;(x) trouble shooting and ..... it reads as follows ;' 'consulting engineer' means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering.'5. ..... similarly, it was pointed out that the members of the petitioner-institution could be covered under the definition of 'consulting engineer' as they were professionally qualified engineers and were directly or indirectly rendering consultancy or technical assistance to a client in one or more disciplines of the engineering. .....

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

Court : Kolkata

Reported in : AIR1961Cal578

..... 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 ..... , and (b) that, even if the said section be intra vires and valid, the income-tax authorities acted in contravention of it as: (i) on a proper interpretation of the section, its terms were not complied with; (ii) the authorisation letters, under which the aforesaid searches were made or conducted and seizures effected, were not in terms of the said section or in conformity with it; and (iii) there was not even an authorisation letter in respect of one, at feast, of the ..... thereafter came up for hearing before me on 20th january, 1958 and after the hearing had progressed to a certain extent, i felt that it was necessary to make an order under rules 2 and 3 of chapter v of the original side rules, referring the matter to the learned chief justice to constitute a larger bench. ..... the constitution of india read with the original side rules for special bench (chapter v, rules 2 and 3 of the original side rules) raises (1) the question of constitutional validity of section 37 (2) of the income-tax act and (2) the question of the statutory legality of the steps taken under the same, section of the same act. ..... enquiry commission of 1953-54 affirmed the necessity and justification of such powers in the income-tax officers (vide paragraph 33, chapter xii, pp. .....

Ujjam Bai. Vs. State of Uttar Pradesh.

Court : Supreme Court of India

Reported in : AIR1962SC1621; 1963(1)SCR778

..... authority of law, and that being so a threat by the state by using the coercive machinery of the impugned act to realise it from the appellant is sufficient infringement of his fundamental right under article 19(1)(g) and it was clearly entitled to relief under article 226 of the constitution".this decision is a direct authority for the proposition that when a provision in a taxing statute is ultra vires and void any action taken thereunder is without the authority of law, as required under ..... article 265 not being in chapter iii of the constitution, its protection is not a fundamental right which can be enforced by an application to this court under article ..... . in that case under the bombay labour welfare fund act, which authorised the constituting of a fund for financing labour welfare, notices were served upon the appellant company to remit the fines and unpaid accumulations in its custody to the welfare ..... in the former, the reason given was :"reference has next to be made to article 265 which is in part xii, chapter i, dealing with finance ..... were relied on :"reference has next to be made to article 265 which is in part xii, chapter i, dealing with "finance". ..... the long title of that act shows that it was enacted to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which is covered under the tariff ..... and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. ..... section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which is covered under the tariff ..... and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. ..... section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which is covered under the tariff ..... and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. ..... section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which is covered under the tariff ..... and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. ..... section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority .....

Surana Steels Pvt. Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1993)1ITD45(Hyd.)

..... the amount so arrived at is to be reduced by - (i) amounts withdrawn from reserves, if any such amount is credited to the profit and loss account ; (ii) the amount of income to which any of the provisions of chapter iii applies, if any such amount is credited to the profit and loss account ; and (iii) the amount of any brought forward losses or unabsorbed depreciation, whichever is less, as computed under the provisions of section 205(1)(b) of the companies act, 1956, for the purposes of declaration of dividends. ..... the revenue, while contending that the circular of the central board of direct taxes did not amount to a contemporaneous exposition, relied on the same circular to contend that loss is to be understood as loss before depreciation. ..... consequently, section 80wa was omitted by section 40 of the finance act, 1987, and section 115j was introduced by section 43 of the finance act, 1987 (see [1987] 166 itr (st.) 26). ..... it was further submitted that, on representation by the assessees with regard to the hardship in imposing the tax on book profits without setting off past losses and unabsorbed depreciation, the finance minister had incorporated section 205(1} of the companies act in the income-tax act, 1961, only for the purpose of granting relief by way of setting off the unabsorbed depreciation. ..... accordingly, as a measure of equity, section 115j has been introduced by the finance act. .....