Court : Kolkata
Reported in : AIR1963Cal442
..... the bengal finance (sales tax) act, 1941 has for its preamble 'an act to impose a general tax on the sale of goods in bengal'; it also says in the preamble:--'whereas it is necessary to make an addition to the revenues of bengal, and for that purpose to impose a general tax on the sale of ..... to complete the account of this last stage it is only necessary to add that the central sales tax act was passed by parliament in 1956 and its preamble proclaims three main objectives: (1) formulation of principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside the state or in the course of import into or export ..... hence these sales were intra state and liable to the taxes under the bengal finance (sales tax) act, 1941.i was told that the purchasers had issued 'c' forms to cover these sales as ..... the disputed tax is levied by the state of west bengal under the bengal finance (sales tax) act 1941 upon the goods of the petitioner which were being sent from calcutta to jamshedpur under certain contracts or more accurately called purchase orders to the kaiser engineers overseas corporation who are ..... there are two explanations added to this section 2(g) of (he bengal finance (sales tax) act, 1941 which i shall pass by because they are not relevant for ..... position it will be convenient to make a reference to certain relevant sections of the sale of goods act and the bengal finance (sales tax) act, 1941 on this point of sale of goods.27. .....
Tag this Judgment!Court : Kolkata
Reported in : [1970]26STC141(Cal)
..... but the question remains: what is the interpretation the court should give of the expression 'question of law' and deciding such question of law, expressions used under section 21(1) of the bengal finance (sales tax) act and also in similar other statutory provisions which are in pari material is it a question of law whether the law itself that has to be applied is valid or invalid is it then an answer to say that ..... these statutory provisions becomes only a very contingent advice and may be useless and nugatory in its effect for the simple reason that in giving the advice it proceeds on the assumption that the vires of the act is good but which, in a different proceeding in a suit or under article 226 of the constitution, can be challenged and decided that the legislation is ultra vires in which event the advice given by ..... the company and not only so, in fact the company was not authorised by its articles to carry on such business ;(2) the canteen had to be run under the statutory obligation provided in section 46 of the factories act, 1948 and therefore was not a business in any sense of the term ;(3) it was also argued that there was an award given by the tribunal in the matter of industrial disputes in the jute textile industries, ..... we shall conclude by reference to the preamble of the bengal finance (sales tax) act where it says, 'whereas it is necessary to make an addition to the revenues of bengal and for that purpose to impose a general tax on the ..... tiruchirapalli [1965] 16 .....
Tag this Judgment!Court : Kolkata
Reported in : [1967]19STC319(Cal)
..... this is an appeal from an order under article 226 of the constitution making absolute a rule issued at the instance of the first respondent for a writ in the nature of certiorari quashing a notice under section 11(2) of the bengal finance (sales tax) act, 1941, and all proceedings thereunder together with a writ in the nature of mandamus directing the state of west bengal and its commercial tax officer, esplanade charge, not to give effect to the said notice.2. ..... much on the lines of the roman law in insisting on an agreement between parties and price as essential elements of a contract of sale of goods' and referring to the codification of the law in england by the sale of goods act, 1893, and the indian sale of goods act, 1930, it was said,according to the law both of england and of india, in order to constitute a sale it is necessary that there should be an agreement between the parties for the purpose of transferring title to goods ..... (7) the petitioner appeared before the commercial tax officer on 1st september, 1955, and contended, inter alia, that it was not a dealer within the meaning of the bengal act as it sold the goods at indranagar at the site of the workshop, that in any event the sales being inter-state sales were exempt from taxation under article 286(1) of the constitution and that the definitions of ' ..... the preamble to the bengal act 6 of 1941 shows that its object was to impose a general tax on the sale of goods in bengal. .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]39STC333(Cal)
..... calcutta-7 (rj/2437a) attempting to evade payment of tax under the bengal finance (sales tax) act, 1941, i/we have seized the following accounts and records of the said dealers from sri satyanarayan jalan, partner, under section 14(3) of the said act, as these are considered to be necessary for the purpose of taking action under the provisions of the said act.and contends that appropriate reasons having been recorded in the seizure list, ..... he concedes that when the statute permits calling for such accounts, registers and documents as are deemed necessary for a particular purpose under the act, there could be no legal sanction for an omnibus requisition of all books of account since the inception of the business, as was required in the impugned notice dated ..... of commercial taxes held arbitrary searches even without any suspicion that the respondent had been evading or had been attempting to evade payment of any tax under the act or that, for the purpose of detecting any such evasion, there was any necessity for seizing any accounts, registers and documents. ..... (3) if the commissioner has reason to suspect that any dealer is attempting to evade payment of any tax under this act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as may be necessary and shall grant a receipt for the same and shall retain the same only for ..... roy, on the other hand, refers to the preamble of the seizure list, which recites as follows :as we have ..... preamble .....
Tag this Judgment!Court : Kolkata
Reported in : [1986]63STC416(Cal)
..... state of bihar : [1971]2scr412 that the power conferred under section 4b of the bengal finance (sales tax) act and also under section 6 of the west bengal sales tax act, 1954, can only be exercised in respect of levy, collection and recovery of intra-state sales or ..... the bengal finance (sales tax) act, 1941, as has been recorded in the preamble was enacted for the purpose of imposing a general tax on the sale of goods and also a tax on the purchase of certain goods under specified circumstances in ..... been stated that the cocoanut oil and black pepper were notified goods under the bengal finance (sales tax) act, 1941, and under the west bengal sales tax act, 1954, respectively.14. ..... for penalty were commenced against the petitioner and penalty was levied both on govind traders and also on east india transport association under the provisions of the bengal finance (sales tax) act, 1941, and the west bengal sales tax act, 1954. ..... was carrying notified goods in violation of the provision of section 4b of the bengal finance (sales tax) act, 1941, and also section 6 of the west bengal sales tax act, 1954. ..... to that effect has been framed either under the bengal (finance) sales tax act or under the west bengal sales tax act. ..... dated 9th november, 1985 is stated to be contravention of the provisions of section 4b of the bengal finance (sales tax) act. ..... were also severed with show cause notices for imposition of penalty for contravention of the provisions of the bengal finance (sales tax) act. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal19,[1968]67ITR56(Cal)
..... and liability to pay it will be to go against all principles and canons; of claims for deduction it is necessary to emphasis that the primary object for the introduction of section 10(2a) of the income-tax act, which is done by way of an amendment in 1955 was obviously to make the provision self-reliant and self-contained by including within its operation amounts refunded and remitted and also to remove difficulties creat-ed ..... he draws our attention to the preamble of the bengal finance (sales tax) act 1941 which expressh mentions that such act is intended to provide 'an addition to the revenue of bengal' if it is an 'addition' to the revenue of the state whether it is of bengal or of the union then to make the law that this ..... succeed in its claim for deduction in the facts and circumstances of this case on the basis of section 10 of the income tax act the relevant section under which the assessee can claim this deduction for sales tax is obviously section 10(2) (xv) of the income-tax act which permits allowance for 'any expenditure (not being an allowance of the nature described in any of the clauses (1) to (xiv) ..... was permissible deduction which was in the nature of accrued liability but in this case the liability to sales-tax under the west bengal sales act was an unascertained liability which the tribunal described as 'amorphous liability depending on the application of the provisions of the sales-tax in the facts of the assessee's case.6. ..... ltd : [1965]57itr176(sc) where ..... 1965 .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Kolkata
Reported in : 44Ind.Cas.770
..... under sections 41 (a) and 42 (a), but the mere fact that the land is included in the scheme framed under section 42 (a) will not justify its acquisition unless it be for the purposes of the act, otherwise it would have been sufficient to say in section 69 that the board may acquire any land sanctioned by the government without the addition of the words for carrying out any of the purposes of the ..... , its provisions should be strictly construed: in construing the words [section 42 (a)] 'affected by the execution of the scheme' we should be guided by the decisions of the courts in england under the lands clauses consolidation act in the case of lands 'injuriously affected by the execution', of the authorised 'works' or undertaking' and we should further have regard to the analogy afforded by the sixth clause of section 24 of the land acquisition ..... of the disputed clause thus arrived at, while it conflicts with nothing in the preamble or any other part of the act, seems to me supported and confirmed by the provisions of section 78 and ..... involves the interpretation of sections 75 and 81 in the manner already touched upon, according to which they were designed to enable the board to make a profit out of the abandoned parts of their various undertakings, or to finance themselves out of land entered in their plans through errors of calculation or judgment.105. ..... are chapter v taxation,;; chapter vi 'finance' chapter vii rules' and chapter viii ..... of the act relate to taxation and finance. ..... finance. .....
Tag this Judgment!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 .....
Tag this Judgment!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 ..... intend to alter that special provision by a subsequent general enactment unless that intention be manifested in explicit language, or there be something which shows that the attention of the legislature had been turned to the special act and that the general one was intended to embrace the special cases provided for by the previous one, or there be something in the nature of the general one making it unlikely that an exception ..... 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 gujrat high court has pointed out in the case of mathuradas : [1965]56itr621(guj) , that clause (a) of sub-section (1) and sub-section ..... high court, as expressed in mathuradas's case : [1965]56itr621(guj) ..... gadgil : [1965]56itr621(guj) , decided by a full bench of the gujrat high court there it was held that no notice for the assessment or reassessment of the escaped income of the assessment years in .....
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