Court : Delhi
Reported in : [1972]84ITR616(Delhi)
..... , correct to say that the income-tax officer who issued the notice did not have jurisdiction to do so.the last contention raised on behalf of the petitioner was that according to clause (c) of sub-section (2) of section 282 of the act, the impugned notice issued to the association of persons had to be addressed to the principal officer of the association, but as it was addressed to the association of persons through the petitioner, the same ..... said that the settlement is a bar to the proposed assessment and that proceedings under section 147 of the act could not be initiated.the income sought to be assessed according to the income-tax officer ..... by the learned counsel that, after the settlement under section 34(1b) of the indian income-tax act, 1922, it was not open to the respondents to start any proceedings under sections 147 and 148 of the act and there remained no valid grounds for the initiation of ..... on page 15 of the report, said :'the high court exercising jurisdiction under article 226 of the constitution has power to set aside a notice issued under section 147(b) of the income-tax act, 1961, if the condition precedent to the exercise of the jurisdiction does not exist. ..... before issuance of the impugned notice to the association of persons under section 148 of the act, according to the learned counsel, two conditions were necessary to be satisfied : (1) that the income-tax officer had reason to believe that there existed an association of persons as named in ..... national finance ltd .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi658
..... one of these applications was for an amendment under order vi rule 17 of the code of civil procedure while the other was under section 33 of the act praying that the award dated 17th august 1964 be adjudicated as a nullity. ..... in between the learned subordinate judge had dismissed the petitioner's application for amendment under order vi rule 17 civil procedure code on 21-5-1965 but no separate order was made on the petitioner's application under section 33, presumably because the award itself was set aside on 11-6-1965 on the ground that there were no terms of reference. ..... (6) in the application for amendment as well as in the application under section 33 of the act, the petitioner's contention was that the dispute regarding possession of the shop premises had not been referred to the arbitrator and as such there was no reference with respect to that particular item. ..... in that view of the matter, the question raised by the petitioner in his application under section 33 of the act about the non-existence and invalidity of the arbitration agreement did not arise at all. ..... on 15-4-1965 the two applications, one for amendment of the objections while the other, as i have said before, was under section 33 of the act were moved. ..... security and finance (p) ltd 1 967 dlt 277. .....
Tag this Judgment!Court : Delhi
Reported in : [1973]32STC213(Delhi)
..... material portion of section 2 of the act as it was in 1951 prior to its amendment in 1952 and then in 1956, provided that the central government may by notification in the official gazette extend to any part c state or to any part of such state with such restrictions and modifications as it thinks fit, any enactment which is in force in part a state at the date of the notification and the provision may be made in any enactment so extended for the repeal or amendment of any corresponding law (other ..... this sub-section was, however, added by section 16(ii) of the amending act, 1959, with effect from 1st october, 1959. ..... 615 dated 28th april, 1951, issued by the central government in exercise of powers conferred on them by section 2 of the part c states (laws) act, 1950 (30 of 1950), subsequently amended to be called as the union territories (laws) act, 1950. ..... wig, the learned counsel appearing for the petitioner, has raised the following contentions in support of the relief claimed:(1) that the extension of the bengal finance (sales tax) act, 1941, to the state of delhi was invalid and in any case no modifications could be made in the act when extended to delhi. ..... the bengal finance (sales tax) act, 1941 (hereafter called the 'act') was extended to delhi by means of notification no. s. r. o. ..... unlike section 11 of the bengal finance (sales tax) act, 1941, as extended to delhi, section 11 of the east punjab general sales tax act did not prescribe two periods of limitation. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi456
..... us and they raise the short question whether house rent allowance which the central government pays to its servants is includible in the total income and is taxable under the head 'salaries' under section 7 of the indian income-tax act, 1922, as it stood after it was amended and took effect from the assessment year 1956-57 onwards. (10) mr. b. n. ..... however, did deal with the contentions urged by the assessed in an attempt to show that the amount received by him as house rent allowance was not a perquisite and held that it could be taxed under section 7 whether it was regarded as a perquisite falling within explanationn i or as 'profit in lieu of salary' in explanationn 2(ii). (12) mr. ..... the first question, the tribunal was of the view that the wide terms in which section 7 was couched, the question had to be answered against the assessed. ..... his assessment for the relevant year, he pleaded before the income-tax officer that the house-rent allowance so received by him was outside the ambit of section 7 of the income-tax act, 1922 and could not be taxed. ..... officer, however, held that it was a perquisite within the meaning of section 7(1) of the act and treated it as assessed's income. ..... the assessed conceded that it was not open to an assessed to ask the high court to pronounce upon the constitutional validity or virus of any provision of the act in a reference under section 66 of the income-tax act, 1922. ..... 31st july, 1947 issued by the government of india, ministry of finance, new delhi. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi51B; [1972]84ITR451(Delhi)
..... (a) the amount of additional income-tax if any, payable by the company under the provisions of section 104; and (b) (i) in respect of the assessment year commencing on the 1st day of april, 1965, the amount, if any, by which the rebate of income-tax admissible to the company under the provisions of the finance act, 1965 (x of 1965), is, under the provisions of the said act, reduced with reference to the face value of any bonus shares or the amount of any bonus issued ..... assessment proceedings were pending and were merely to make protective claims in respect of liabilities which arose subsequent to the relevant accounting year but pertained to the said accounting year; that the right conferred by section 280zb of the act to a tax credit certificate cannot be taken away or curtailed or postponed by the scheme and that it is possible to ascertain the excess of the tax payable in respect of the relevant year even without the regular ..... this chapter comprises of sections 280y to 280ze and was inserted by the finance act, 1965 with effect from april ..... filed this petition for appropriate writs quashing the aforesaid show-cause notice for imposing penalty dated march 18, 1969 issued under section 140-a(3) of the act in respect of the assessment year 1967-68; for quashing the order dated august 4, 1970 for payment of interest under section 220(2) of the act in respect of the assessment year 1967-68 and for prohibiting the respondents from realizing any amount of penalty and/or interest from .....
Tag this Judgment!Court : Delhi
Reported in : 1971RLR29
..... my conclusion, thereforee, is that non-existence and invalidity of an arbitration agreement are not grounds for setting aside the award under section 30 and article 158 of the limitation act does not apply where the relief sought is to have the ward declared null and void on the ground that there existed no arbitration agreement. ..... matters : (a) that the order made by the subordinate court is within its jurisdiction ; (b) that the case is one in which the court ought to exercise its jurisdiction (c) that in exercising the jurisdiction the court has not acted illegally that is, in breach of some provision of law or with material irregularity that is by committing some error of procedure in the course of the trial which is material in that it may have affected the ultimate decision....................................... ..... thereforee if an erroneous decision of a subordinate court resulted in its exercising jurisdiction not 'vested in it by law or failing to exercise the jurisdiction so vested or acting with material irregularity or illegality in the exercise of powers of revision by the high court is made out. ..... dhir learned counsel for the respondent contends that no 'case of revision under section 115 of the code of civil procedure is made out. ..... (1) this is an appeal under section 39 of the arbitration act against the order of shri avtar singh sohal, sub judge, dismissing the objections filed by the appellant and making the award a rule of court. ..... messrs security and finance (p) ltd. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi556; [1972]84ITR822(Delhi)
..... ' now chapter xxi 'b entitled 'tax credit certificates' covering sections 280y to 280ze was introduced in the income-tax act by section 62 of the said finance act, 1965 sub-sections (1) and (2) and (6) of section 280zd, which deals with tax credit certificates in relation to the increased production of certain goods, read as under: 28071 (1) subject to the provisions of this section, a person, who during any financial year commencing on the 1st day of april, 1965 or any subsequent financial year (not being a year commencing ..... in view of the meaning assigned to the expression 'duty of excise' by clause (b) of subsection (6) of section 280-zd, it is, in our opinion, not permissible to include the special duty levied by section 80 of the finance act of 1965 within the expression 'duty of excise' for the purpose of grant of tax credit certificate. ..... 10 of 1965), which reads as under :- 80 (1) when goods of the description mentioned in this section, chargeable with a duty of excise under the cent excises act (as amended by this act or any subsequent act of parliament) read with any notification turn the time being in force issued by the central government in relation to the duty so chargeable, are assessed to duty, there shall be levied and collected- (a)as respects goods comprised in items .....
Tag this Judgment!Court : Delhi
Reported in : [1972]84ITR811(Delhi)
..... in view of the meaning assigned to the expression 'duty of excise' by clause (b) of sub-section (6) of section 280zd, it is, in our opinion, not permissible to include the special duty levied by section 80 of the finance act of 1965 within the expression 'duty of excise' for the purpose of grant of tax credit certificate ..... chapter xxiib entitled 'tax credit certificates' covering sections 280y to 280ze was introduced in the income-tax act by section 62 of the said finance act, 1965. ..... above scheme was made by the central government in exercise of the powers conferred by section 280ze read with section 280zd of the income-tax act, 1961, which had been inserted by the finance act, 1965. ..... duty levied by section 80 cannot be considered to be a duty under the excise act but is a duty levied under section 80 of the finance act. ..... this purpose it is urged, the special excise duty levied under section 80 of the finance act, 1965, should also be taken into account and not merely the duty levied under the excise act. ..... perusal of section 80 of the finance act, 1965, reproduced above, makes it clear that special excise duty equal to twenty per ..... (1) when goods of the description mentioned in this section chargeable with a duty of excise under the central excises act (as amended by this act or any subsequent act of parliament) read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, are assessed to duty, there shall be levied and .....
Tag this Judgment!Court : Delhi
Reported in : [1973]30STC88(Delhi)
..... of a complaint that the assessed was doing business in contravention of section 7, read with section 4(2) of the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi, herein called the act, an enquiry was instituted by the authorities in 1961. ..... the assessed contended that the sale of parched rice, gram and dal was not taxable as under section 6 of the act they were tax-free goods, being included in the category of 'all cereals and pulses including all forms of rice', which is item 1 in the list of ..... the assessed moved this court under section 21(2)(b) of the said act, the matter came up before a division bench, which was of the view that the order of the learned additional district judge did raise questions ..... governor of the union territory of delhi under section 21(1) of the act, with a prayer to refer to this court certain questions of law, which, according to it, arose out of the order of the learned additional ..... (2), first, section 6 of the act provides that no tax shall be payable under the act on the sale of goods specified in the ..... raw form alone are covered by the exemption cannot be accepted, for whenever it was intended to exempt anything in its raw form, it was specifically stated so in the relevant entry in the schedule which has been amended from time to time. ..... the assessed's applications on the ground that there was nothing in the judgment of the learned additional district judge which might attract the provisions of section 21 of the act. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi725
..... the deficiencies is illegal, unjustified and contrary to rules of natural justice; and that the levy and recovery of taxes are connected with the rendering of the essential services as laid down in section 42 of the corporation act, and it is incumbent upon the corporation to provide the said services before they are entitled to levy and recover the taxes as the taxes are fees in lieu of the services to be ..... of natural justice; and (2) that the corporation is under an obligation to provide civic amenities and conveniences by virtue of the provisions in the corporation act, particularly, section 42 of the act, that taxes which can be levied by the corporation under the act are the price which the rate-payers have to pay for the civic amenities, conveniences and other services which are to be provided by the corporation ..... from latrines, urinals and cess pools and for efficiently maintaining and repairing the municipal drains constructed or used for the reception or conveyance of such filth or polluted and obnoxious matter,'section 115(2) provides that: 'saveas otherwise provided in this act, the scavenging .tax shall be levied only in respect of lands and buildings - (a)in which there is a latrine, urinal cesspool, bathing place or cooking place connected with ..... in such cases, according to all the writers on public finance the tax element is pre-dominant, and if the money paid by license holders goes for the up keep of roads and other matters of general public utility, the license .....
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