Court : Kolkata
Reported in : [1985]59STC346(Cal)
..... calcutta high court had already declared rule 2(2) as illegal and ultra vires the constitution, he should not have passed the assessment order under that rule. he took the extraordinary alternative of passing a palpably ..... court in the state and initiate proceedings in direct violation of the law so declared. where at the time of the passing of the assessment order under rule 2(2) of the bengal sales tax rules against the assessee for the period 22nd november, 1954 to 10th april, 1956 the commercial tax officer knew that the ..... . l. p. no. 10398 of 1980).4. it was the case of the appellant/petitioners that by the west bengal taxation laws (second amendment) act, 1979, turnover tax was introduced and accordingly section 6b, dealing with liability to payment of such tax and rates thereof were duly introduced in the bengal finance (sales tax) act, 1941 and section 4aaa .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]39STC333(Cal)
..... law. 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 11th ..... made absolute the rule which had earlier been issued on a writ petition.2. the sole respondent in this appeal is admittedly a registered dealer both under the bengal finance (sales tax) act, 1941 (hereinafter referred to as the said act) and the central sales tax act, 1956. on 4th june, 1973, a number of inspectors of commercial ..... or avoidance of such evasion. furthermore, when the sub-section further provides that reasons obviously based on such objective considerations are to be recorded, it would be no compliance with the provision to merely quote the language of the sub-section and then seize the documents. on the other hand, reasons recorded must by itself .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]39STC462(Cal)
..... , 1972, as to why a security of rs. 1,00,000 under section 7(4a)(i) of the bengal finance (sales tax) act, 1941 (hereinafter referred to as the said act), should not be demanded from them.2. it has been stated by the said petitioners that the partnership in question at all material times had and still has ..... the basis of steps taken by the bureau of investigation or the report as mentioned. it has been stated in the affidavit dated 27th september, 1972, by respondents nos. 2 and 5, after quoting the orders passed in connection with the applications for declaration forms, that excepting an application for such forms which was rejected by an order ..... was passed by the commissioner, challenged the constitutional validity of the section contending that it gave (i) an undefined, unlimited and unrestricted power to the commissioner ; (ii) it fixed no limit with regard to the amount of security which might be demanded ; and (iii) it did not provide for any inquiry. on such contentions it has been .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(3)CHN799
..... words when articles which are not produced or manufactured cannot be subjected to levy of excise duty then on the import of like articles no additional duty can be levied under the customs tariff act. the levy of additional duty being with a view to provide for counterbalancing the excise duty leviable, we are of the opinion that ..... the levy of customs duty on goods imported into india what is relevant is section 12 of the customs act read with section 2.paragraph 13. on the other hand levy of additional duty ..... turn to the customs tariff act, 1975, it is section 2 which states that the rates at which duties of customs are to be levied under the customs act, 1962 are those which are specified in the first and second schedules of the customs tariff act, 1975. in section 12 of the customs act there is no words for the purpose of determining .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2005)93ITD144(Kol.)
..... grant the refund to the assessee found due on the basis of such return. no adjustment whatsoever in the returned income or loss has been provided in sub-section (1) of section 143 of the act as operative from 1.6.1999.10. sub-section (2) of section 143 as substituted by the finance act, 2002 w.e.f. 1.6.2002 is as under ..... sum payable by him or refund of any amount due to him on the basis of such assessment".12. prior to the amendment in section 143(2) and 143(3) of the act made by the finance act, 2002 w.e.f. 1.6.2002, under procedure of assessment laid down in then existing section 143, the a.o. if he considers it necessary ..... which he has gathered, the a.o. shall pass an order of assessment determining the total income or loss, and the sum payable or refundable to the assessee. by the finance act, 2002, section 143(2) and 143(3) has been amended to introduce a concept of limited scrutiny on and from 1.6.2002 as contemplated under section 143 .....
Tag this Judgment!Court : Kolkata
Reported in : [1974]34STC161(Cal)
..... to impose sales tax on the sale of country spirit by the licensees.2. it may be recalled that when the sales tax was first introduced in the then bengal by the bengal finance (sales tax) act, 1941 (hereinafter referred to as the sales tax act), sale of country spirit was exempted from the incidence of such taxation ..... to be directly affecting their trade. therefore, the legislation squarely comes within the purview of articles 301 and 304(b) of the constitution but, admittedly, there being no previous sanction nor any subsequent assent by the president the legislation must be held to be beyond the sanction of the constitution.6. mr. p.k. sengupta, ..... to be the correct position in all subsequent decisions. therefore, notwithstanding the wide definition of the term 'sale' in the sales tax act, the state legislature having no authority under the government of india act, 1935, or the constitution to legislate in respect of taxation of a transaction other than the sale of goods as understood in .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]39STC131(Cal)
..... making barbed wire, wire nail, staple, panel pin and wire drawing at 59, canning street and held certificate of registration no. at/3347a under the bengal finance (sales tax) act, 1941 (hereinafter referred to as the said act). they were also co-partners in another business under the name and style of howrah steel and wire products (hereinafter ..... had not also been signed personally by all the partners of those three smaller firms as required by section 26a of the act and rule 2 of the rules framed under section 59 of the act, there was no valid application for registration and, consequently, the firm could not be registered and, as such, dismissed the appeal. on ..... clause 15 of the letters patent is directed against the judgment and order dated 13th may, 1973, whereby p.k. banerjee, j., discharged civil rule no. 4279(w) of 1968.2. the appellants at all material times, as co-partners of howrah wire industries (hereinafter referred to as the said wire industries) carried on business amongst .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal696,[1958]33ITR435(Cal)
..... to the commissioner, presidency division, had already been heard and allowed. the commissioner held that no notice of dissolution under section 25 (2) of the income-tax act having been given to the income-tax authorities, section 44 of the act was not applicable and consequently the assessment could not be sustained as an assessment of a dissolved ..... does not, however, appear. 5. the assessment was made on 12th of december, 1947. as no payment was made,, the income-tax officer, on 30th of march, 1949, forwarded a certificate under section 46 (2) of the income-tax act to the collector, 24-parganas. the certificate was a certificate against the firm. on 31st of march ..... firm. who told the commissioner that no notice of the dissolution had been served,' does not .....
Tag this Judgment!Court : Kolkata
Reported in : [2001]250ITR30(Cal)
..... -tax but the concerned employer is systematically deducting taxes at source.2. the learned lawyer for the writ petitioner contends that the scheme under which the members of writ petitioner no. 1 voluntarily retired do come within the purview of section 10(10c) of the income-tax act, 1961, read with rule 2ba of the income-tax rules, ..... case of an employee who had voluntarily retired from a limited company at a time when this exemption under section 10(10c) of the act was not available as it has been inserted by the finance act, 1987, with effect from april 1, 1987. in the case cited the employee concerned separated himself from employment on december 1, 1981 ..... same squarely binds both the contracting parties. terms of payment of income-tax which is otherwise payable, is not contrary to law. under the income-tax act there is no prohibition, against payment of any tax which is otherwise payable, in the matter of benefit derived from the voluntary retirement scheme. the privilege and/or right .....
Tag this Judgment!Court : Kolkata
Reported in : [1936]4ITR25(Cal)
..... the commissioner to state a case and refer it and has laid down the limitations under which such a reference shall be made.there is in the framework of the act provides no specific or adequate remedy. see v. e. a. chettyar firm v. commissioner of income tax, the commissioner of income tax, burms v. c. p. l. e. firm ..... but not otherwise.it is not for him to decide whether that state of facts exists, and if he reopens the assessment without its existence he is acting without jurisdiction.i find no words in section 34 which empower the income tax officer to determine whether the preliminary state of facts exists.in this connection i have been referred to the ..... 2) that the high courts have not and may not exercise any original jurisdiction in any matter concerning the revenue, or concerning any act ordered or done in the collection thereof according to the usage and practice of the country or the law for the time being in force.the contention is that in matters of revenue the high court has no .....
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