Judgment Search Results Home > Cases Phrase: finance no 2 act 1965 preamble 1 finance no 2 act 1965 Court: kolkata Page 3 of about 41 results (0.092 seconds)

Tata Motors Limited and anr. Vs. the State of West Bengal and ors.

Court : Kolkata

..... reported in (1983) 4 scc 45 court held that for judging the validity of section 5(3) of the bihar finance act, 1981 (which levied a surcharge to be paid by a dealer) the court has to determine whether in pith and substance the law is relatable to entry 54 list ii (tax on sale or purchase of goods) and not entry 33 of list iii (trade and ..... the decisions cited on behalf of the parties before us and after analyzing the submissions made on behalf of the parties it appears to us that the first question arose before us that whether the singur land rehabilitation & development act, 2011 is an act for acquisition and made under entry 42 of list iii of the 7th schedule or the state has enacted the said law under entry 18 of list ii of the 7th schedule.474. ..... therefore, it is submitted that intention of legislation should be first gathered from the title, preamble, statement of objection and the provisions of the statute and thereafter the court is entitled to make purposive interpretation of the statute to carry out intention of the statute.312. ..... state of punjab reported in air 1965 sc 632 where the supreme court held as follows:-13. ..... reported in air 1965 sc 1017 and submitted that compensation offered must not be a pittance against the real value. ..... reported in air 1965 sc 1017;2. k.t. ..... air 1965 sc 1017 ( p. .....

Tata Motors Limited and Others Vs. the State of West Bengal and Others

Court : Kolkata

..... reported in (1983) 4 scc 45 court held that for judging the validity of section 5(3) of the bihar finance act, 1981 (which levied a surcharge to be paid by a dealer) the court has to determine whether in pith and substance the law is relatable to entry 54 list ii (tax on sale or purchase of goods) and not entry 33 of list iii (trade and ..... decisions cited on behalf of the parties before us and after analyzing the submissions made on behalf of the parties it appears to us that the first question arose before us that whether the singur land rehabilitation and development act, 2011 is an act for acquisition and made under entry 42 of list iii of the 7th schedule or the state has enacted the said law under entry 18 of list ii of the 7th schedule. ..... therefore, it is submitted that intention of legislation should be first gathered from the title, preamble, statement of objection and the provisions of the statute and thereafter the court is entitled to make purposive interpretation of the statute to carry out intention of the statute. ..... state of punjab reported in air 1965 sc 632 where the supreme court held as follows:- 13. ..... reported in air 1965 sc 1017 and submitted that compensation offered must not be a pittance against the real value. ..... reported in air 1965 sc 1017; 2. k.t. ..... air 1965 sc 1017 ( p. .....

The Director, Enforcement Directorate Cabinet Secretariat Deptt. Perso ...

Court : Kolkata

Reported in : AIR1978Cal65,[1978]48CompCas649(Cal),82CWN61

..... such a manner that the degree of restrictions on foreign exchange transactions can be relaxed or increased by executive orders, either generally or for particular foreign currencies, in accordance with the needs of trade and finance or international agreements thus ensuring that flights of capital or wild speculation, which proved so injurious to foreign trade in the period between the two wars, can be immediately controlled.' 30. ..... sarkar formerly chief justice of the supreme court of india, in the exercise of powers conferred by section 3 of the commissions of inquiry act, 1962 to inquire into allegations which had been made to the government against certain concerns which had been included by the industrial licensing policy enquiry committee in the larger ..... the general purpose or object of the act given in the preamble may not show the specific purpose of the classification made in ..... in para 13 of this affidavit at page 55 of the paper book padmanavan has said: 'i say that under section 5 (1) (a) of the said act the reserve bank has power and necessary authority to see whether the purchase and sale transactions were in order from the exchange angle, whether the amount proposed to be remitted as the ..... the preamble to that act says that it is an act: 'to provide that the operation of the economic system does not result in the concentration of economic power to the common detriment, for the control of monopolies, for the prohibition of monopolistic ..... in : [1965]1scr123 (state .....

The Khardah Company Ltd. Vs. Commercial Tax Officer, Esplanade Charge ...

Court : Kolkata

Reported in : [1976]37STC382(Cal)

..... to accept the submission of the learned advocate for the petitioner that the substitution of the words 'three per cent' in place of 'two per cent' in section 15 made by section 51 of the finance act (act 13 of 1966) was valid only for the financial year 1966-67, and that the said amendment has expired. ..... it is not unoften that the income-tax act or some other act is amended by a finance act or that some principle of taxation or computations of income is laid down in a finance act, which is intended to form part of the general law ..... of levy of tax on declared goods without in any way disturbing the scope of the present restrictions imposed by parliament.note 6, clause (ii), of the amendment bill, which proposed the substitution of section 15 of the central sales tax act, similarly stated :section 15 is being revised so as to leave the discretion of the state governments unfettered with respect to the levy of tax on declared goods at any stage under their local laws, the only condition sought to ..... but these constitutional provisions do not further lay down that the act passed by the parliament (properly called the finance act) to give effect to proposals regarding matters enumerated in sub-clauses (a) to (f) of article ..... the preamble of the said act states :an act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside a state or in the course of import into or export from india, to provide for ..... 1965 .....

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

Court : Kolkata

Reported in : AIR1968Cal1,71CWN719

..... such gains 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. ..... could 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 ..... is incorporated 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. ..... more fully described in the schedule below, has been terminated on the expiry of the month of may 1964 by a notice dated 22-4-1965 from the deputy director of estates and ex-officio under secretary to the govt. ..... if the division bench judgment (1965) 69 cal wn 1035 is correct, then this notice is invalid in our opinion, that decision is not correct and should be overruled ..... (1965) 69 cal wn 1035 .....

Tangail Textiles Ltd. Vs. the Union of India (Uoi) and ors.

Court : Kolkata

Reported in : AIR1965Cal220

..... chatterjee, learned advocate appearing for the petitioner company, has pressed before me is that section 15 of the rehabilitation finance administration act is ultra vires of article 14 of the constitution because it creates unreasonable discrimination amongst debtors of the administration to proceed against persons by certificate procedure in addition to or as an alternative to the procedure ..... on the very same principle and on the same ratio decidendi i hold that section 15 of the rehabilitation finance administration act and its sub-clauses (a) and (b) are not unconstitutionally discriminatory and do not violate article 14 ofthe constitution because this discrimination is based on reasonable and ..... the preamble of this rehabilitation finance administration act shows that its purpose is to give, financial assistance on reasonable terms to displaced persons to enable them to settle in ..... remedies provided by section 15 of the rehabilitation finance administration act can be justified on the basis of reasonable ..... nodoubt, an administration like the rehabilitation finance administration under the rehabilitationfinance administration act, 1948 is not the state or the government itself, but that does not make the multiple remedies and their ..... body corporate known by the name of the rehabilitation finance administration with perpetual succession and a common seal and with power to acquire, hold and transfer property, subject of course to provisions of the act, and can sue and be sued. .....

Shri Mohan Lal Chokhany Vs. the Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1971]28STC367(Cal)

..... and enforce sales tax in the state shall, on behalf of the central government, assess, collect and enforce payment of any tax including any penalty payable by any dealer under the central act, in the same manner as tax on sales or purchases of goods under the general sales tax laws of the state, and that for this purpose such authorities may exercise all or any ..... him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one-and-a-half times the tax which would have been levied under this act in respect of the sale to him of the goods if the offence had not been committed : provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts ..... to the conclusion that under section 11 of the bengal finance (sales tax) act, the sales tax authorities in west bengal were empowered to impose penalty for non-submission of return or late submission of return and also for default in payment of assessed tax and, therefore, reading section 9(3) of the central act with section 11 of the bengal finance (sales tax) act, the sales tax authorities could impose penalty on a ..... the preamble of the statute also emphasises this aspect of inter-state trade or commerce, the context, therefore, is such that most of the dealers would ..... of the central sales tax (amendment) ordinance, 1969, was to supersede the judgment of the supreme court in the case of yaddalam lakshminarasimhiah setty [1965] 16 s.t.c. .....

Hongkong Bank and Shanghai Banking Corporation Vs. the Additional Chie ...

Court : Kolkata

Reported in : (1990)2CALLT138(HC)

..... said machine installed in the factory works automatically no one employed in the bank will be affected in any event relating to holidays, hours of work, payment of wages, leave and as such there is no scope for operation of the said act because of the process of work of the said machine which will operate automatically and the bank really remains closed in terms of section 5(1) and every person employed in the said bank is allowed holiday in terms of section ..... the learned advocate also referred to sections 2(5), 2(15), section 5(1), section 6, sections 7, 11, 12, 21, 22 and rule 22 of the said act and submitted that all these provisions together with the preamble show that the act is intended to be meant as a piece of beneficial legislation for the purpose of protecting the interest of the persons employed in the establishment or in the shop particularly relating to their hours of work, wages, holidays, leave etc. ..... construing the section along with the other provisions of the act and object as enunciated in the preamble to the act in my opinion no provision of section 5 is infringed or violated in view of the working of the automated teller machines. ..... 'if the judicial power is helpless to protect a legislative program front schemes for easy avoidance, then indeed it has become a handy implement of high finance .... .....

Commercial Tax Officer and ors. Vs. Vishnu Agencies (P.) Ltd.

Court : Kolkata

Reported in : [1975]36STC527(Cal)

..... the supreme court decisions which have held that those transactions are not sales within the meaning of the sale of goods act and as such beyond the competency of the state legislature to impose sales tax on such transactions and, therefore, the bengal finance (sales tax) act, 1941, is not applicable to those transactions as those are not voluntary sales pursuant to an agreement entered into between ..... direction given to him under the provisions of sub-paragraph (8) or for any other reason sufficient in the opinion of the authority issuing the licence.every licence or any person employed by him or acting on his behalf shall comply with any special or general directions issued in writing by the director of consumer goods, west bengal, for securing proper distribution of cement or for carrying out the purpose ..... case and on the analysis of the scope and object of the west bengal cement control act, 1948, enumerated hereinbefore, it is abundantly clear that the transaction involved in the supply of cement by the respondent as a licensed stockist under the said cement control act and a registered dealer under the bengal finance (sales tax) act by supplying cement to the holder of licence for cement, being the consumers and customers ..... it appears from the short title of the act that it is for control of the transaction in cement in west bengal, and from the preamble it appears that the object of the act is to confer powers on the state government to control the production, supply and ..... 1965 .....

Amitava Mitra Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : [2001]123STC129(Cal)

..... under section 107(e) the bureau of investigation constituted under the bengal finance (sales tax) act, 1941, and continuing to have jurisdiction and powers under that act immediately before the appointed day, shall, on and from the appointed day, be deemed to have been constituted, and shall have jurisdiction and powers, under this act, and the special officer, and other persons appointed under sub-section ..... (1) of section 3 of that act to assist the commissioner, appointed in the bureau of investigation as aforesaid and continuing in office immediately before the appointed day, shall, on and ..... on that very day, a notice was issued directing the petitioner to appear before the said officer along with certain documents.section 11 of the bengal amusements tax act (5 of 1922) reads as follows :'(1) the collector or any other officer authorised by the state government in this behalf may, subject to such conditions as may be prescribed, require any ..... it appears to me that the preamble itself, it is stated that the taxation tribunal has been formed in respect of any disputes, complaints or offences with respect to the matters relating to levy, assessment, collection and enforcement of any tax under any specified state act, in pursuance of article 423b of the constitution .....