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Commissioner, Quilon Municipality, Quilon and anr. Vs. Harrisons and C ...

Court : Supreme Court of India

Reported in : AIR1965SC1174; 1965(0)KLT751(SC); [1965]1SCR581

..... , shall be deemed to have come into force with effect from the first day of april, 1950 and the validity of the levy or collection of profession tax made under the said act and rules shall not be called in question on the ground that the amendments made by the notification aforesaid cannot have any retrospective operations, and any profession tax so levied but not ..... area of a municipality and partly outside such area, the income of such company or person from the transaction of business in the area of municipality shall, for the purpose of levying profession-tax under this act, be deemed to be the percentage prescribed under clause (b) of sub-rule (1) of the turn-over of the business transacted in such area during the half-year or the corresponding half-year of the previous ..... are computed under section 8 of the travancore income-tax act for the purpose of assessing the income-tax; and (b) where the amount of the said profits and gains is not ascertainable or where such company or person is not assessed ..... income of such company or person from the transaction of such business shall, for the purpose of levying profession-tax under this act during the half-year, be deemed to be - (a) where income-tax is assessed on such company or person under the travancore income-tax act for the year, comprising the half-year, one-half of the amount of which the profits and gains of such business .....

Bhagirath Vs. the State of Rajasthan and ors.

Court : Rajasthan

Reported in : 1983WLN(UC)273

..... dave, learned deputy govt advocate has invited my attention to para 15 of the reply and has submitted that as per section 13(2) of the act, the representation of each ward should, as far as possible, be in the same proportion as the total number of seats for the municipality bear to its population; that the secretary to the government, election department, jaipur had by letter no. f ..... it is, however, well settled that article 14 of the constitution can be used to struck down the law as well as the executive acts performed under the colour of law, if there is discrimination similarly where on the very face, it appears that the constitution of a particular ward was clearly discriminatory and made with a malafide interest to defeat the interest of certain ..... learned counsel for the petitioner has challenged the vires of section 9(2) of the act which is as under:9(2) in so fixing the total number of seats for a board, the state government shall specify the number respectively of general seats and of seats reserved for members of the scheduled castes or for members of the ..... every substantal error made in violation of the provisions of the act may not be capable of being challenged before an election tribunal although it forms a preliminary stage in the process of the ..... thereafter, by notification dated october 14, 1982 published in the rajasthan rajpatra part vi (ka), the state government under section 4 of the act extended the territorial limits of the ganganagar municipal council. .....

In Re Sir David Yules Estate.

Court : Kolkata

Reported in : [1935]3ITR163(Cal)

..... ; (2) the amended articles of association do not authorise the issue of debentures to the trustees are as ordinary preferred shareholders without offering them to other shareholders and (3) if the companies did not act in accordance with their memoranda and articles of association the transactions are not binding upon the revenue authorities.in my judgment it was not open to the crown so to contend upon the case stated by ..... (quaere) was there by these transactions any income, profits or gains which accrued or arose to or were received by the assessee within the meaning of section 4 of the act ?second question :- if any such income did arise, when did it so arise :third question :- if any such income did arise, was its quantum an amount corresponding (a) to full amount of the debentures ..... that appeal has not yet been disposed of and daring its tendency the commissioner of income tax under section 66 (1) of the act has on his own motion drawn up a statement of the case and referred to this court with his own opinion thereon the following questions :-first question :- the ..... committee of the privy council, by the decisions of which tribunal this court is bound, giving a construction to the words of a stature which construction he submits is application to the language of the indian income tax act.it appears that the dividend duties act, 1906, of western australia defines 'dividend' as including 'every dividend, profit advantage or gain intended to be paid or credited....... .....

Court on Its Own Motion Vs. Commissioner of Income Tax

Court : Delhi

..... after due verification/reconciliation and after examining the same on merits, whether by way of rectification or otherwise, irrespective of the fact that the period of limitation of four year as provided under section 154(7) of the act has elapsed.3. in view of the above the following has been decided:in the category of cases where based on the figure of arrear demand uploaded by the assessing officer but disputed by the assessee, the centralised ..... taken a different stand on adjustment of refunds by cpu, bengaluru and have stated as under: after handing over of old demands to the cpc and commencement of processing of returns by cpc, the procedure u/s 245 of the income tax act, 1961 is being followed by cpc before making adjustment of the refunds and assesses are being given full details with regard to the demands which are being adjusted ..... same order, the respondents were directed to revert the averments in the letter and specific response was sought on the following aspects: (1) whether procedure under section 245 of the income tax act, 1961 is being followed before making adjustment of refunds and whether assessees are being given full details with regard to demands, which are being adjusted. ..... (iv) whether it is possible to upload and mention on the website details of intimation issued under section 143(1) of the income tax act, 1961 (act, for short) with particulars like amount adjusted, tds or taxes which have not been credited, when and how the intimation was communicated .....

M/S. Sanathan Infrastructure and Developers Private Limited Vs. Asst. ...

Court : Kerala

..... the proviso to section 42 (2) which makes it clear that, the sub section will not apply to a dealer against whom any penal action is initiated in respect of such omission or mistake under any of the provisions of this act, may not be attracted in this case since it is not in dispute that the petitioner is not seeking to revise the return for the purposes of annulling the findings of the intelligence officer in the penalty proceedings. ..... under the said circumstances, i see no reason why the provision of section 42 (2) of the kvat act, which permits the revision of annual returns for the purposes of rectifying a mistake or omission so long as it was supported by an audit certificate, cannot be invoked in favour of the petitioner in the instant case as well. ..... he had filed ext.p1 return, along with exts.p1(a) and p1(b) audited statements, for the purposes of assessment under the kvat act for the assessment year 2010-2011. ..... the petitioner is a works contractor and an assessee under the kerala value added tax act (hereinafter referred to as 'the kvat act'). ..... , the petitioner had compounded the penalty proceedings, the petitioner could not be permitted to revise the annual return since there was a specific embargo against such a course of action in the proviso to section 42 (2) of the kvat act. w.p. .....

Wealth-tax Officer Vs. Mrs. Grace Collis/Hazel

Court : Income Tax Appellate Tribunal ITAT Cochin

Reported in : (1982)1ITD72(Coch.)

..... . cwt [1966] 59 itr 767 that under section 211 of the companies act, 1956 every balance sheet of a company must give a true and fair view of the state of its affairs as at the end of the financial year and when the net value of the assets are shown at a certain ..... , were arrived at by deducting the depreciation admissible under the income-tax act from the values at which the ships have been transferred by ambassador steam ships (p. ..... it is urged that the method of valuation for the purpose of gift-tax is in any event not relevant for the purpose of valuing the shares under the wealth tax act where the shares in question have to be valued under rule 1d. ..... any artificial has made is that the written down value of the ships as per the balance sheet drawn up for income-tax purposes would give a correct value as depreciation is allowed under the income-tax act on a scientific basis. ..... that it was open to the assessee to convince the authorities that the said figures were inflated for acceptable reasons.this was no doubt a case in which the company itself was an assessee under the wealth-tax act .....

Mohd. Akbar Etc. Etc. Vs. State of Chhattisgarh and anr.

Court : Chhattisgarh

Reported in : AIR2007Chh39; 2007(2)MPHT1

..... the state government fell that the extension of the term of the committee of societies from 12 months to 36 months by amendment to sub-section (7-aa) to section 49 of the act affected the democratic pattern of societies, and therefore, keeping in mind the public interest the impugned amendment was incorporated whereby sub-section (7-aa) and sub-section (7-aaa) were omitted ..... committees between the period commencing on the 7th may, 1988 (hereinafter referred to as the said date) and ending on the date of publication of the chhattisgarh co-operative societies (amendment) act, 2004 in the gazette the period in respect of such committees shall be deemed to have been extended for a period of six months with effect from the said date as if ..... the term of the committee shall be five years from the date on which first meeting of the committee is held:provided that where a committee superseded, suspended or removed under the act is reinstated as a result of any order of any court or authority, the period during which the committee remained under supersession, suspension out of office as the case may be, ..... president is held and shall continue in office till the expiry of the term specified;(b) the term of a committee in office at the commencement of the madhya pradesh co-operative societies (amendment) act, 1990 shall be three years notwithstanding its election-(i) for a period of three years under clause (i) of sub-section (7-a) as it stood immediately before the 28th june, 1988; or(ii) for .....

Jagat Singh Kishor Singh Darbar and ors. Vs. State of Gujarat

Court : Supreme Court of India

Reported in : AIR1979SC857; 1979CriLJ851; (1979)0GLR608; (1979)4SCC307; [1979]3SCR33; 1979(11)LC788(SC)

..... place is used as a common gaming-house and the persons found therein were then present for the purpose of gaming, although no gaming was actually seen by the magistrate or the police officer or by any person acting under the authority of either of them:provided that the aforesaid presumption shall be made, notwithstanding any defect in the warrant or order in pursuance of which the house, room, or place was entered under section 6, ..... however, we may state that there is another good reason for up holding the conviction and that flows from the presumption which has to be raised under section 7 of the bombay act which states:when any instrument of gaming has been seized in any house, room of place entered under section 6 or about the person of any one found therein, and in the case of ..... gaming house and the occupier liable for keeping such a house.we fully agree with the interpretation of the definition of the term 'common gaming house' occurring in section 3 of the bombay act as propounded in the two bombay authorities cited above, as also in the impugned judgment, that interpretation being in conformity with the unambiguous language employed by the legislature. ..... the high court of gujarat against the judgment dated april 21, 1972 of a division bench of that court upholding the conviction of each of the appellants under section 4 or section 5 of the bombay prevention of gambling act 1887 (hereinafter referred to as the bombay act) and a sentence of imprisonment coupled with fine.2. .....

R.C. Poudyal and ors. Vs. Union of India and Others

Court : Supreme Court of India

Reported in : AIR1993SC1804; JT1993(2)SC1; 1993(1)SCALE489; 1994Supp(1)SCC324; [1993]1SCR891

..... of the petitioners is that article 371-f should be construed in a manner that it is consistent with the general philosophy of the constitution particularly democracy and secularism and they have challenged the provisions of the 1976 act and the 1980 act providing for reservation of 12 seats in the legislative assembly of sikkim for sikkimese of bhutia and lepcha origin and reservation of one seat for sanghas on the ground that the said provisions fall outside the ..... (2) of section 5a provides:5a (2) notwithstanding anything contained in section 5, a person shall not be qualified to be chosen to fill a seat in the legislative assembly of the state of sikkim, to be constituted at any time after the commencement of the representation of the people (amendment) act, 1980 unless -(a) in the case of a seat reserved for sikkimese of bhutia-lepcha origin, he is a person either of bhutia or lepcha origin and is an elector for any assembly constituency in the state other than the constituency reserved for ..... notwithstanding anything contained in sub-section (1), the total number of seats in the legislative assembly of the state of sikkim, to be constituted ast any time after the commencement of the representation of the people (amendment) act, 1980 to be filled by persons chosen by direct election from assembly constituencies shall be thirty-two, of which -(a) twelve seats shall be reserved for sikkimese of bhutia-lepcha origion; (b) two seats shall be reserved for the scheduled castes of .....

Shri Digvijay Cement Co., Etc. Vs. State of Rajasthan and Others Etc.

Court : Supreme Court of India

Reported in : 1997AIHC2609; JT1997(4)SC340; 1997(3)SCALE150; (1999)4SCC330; [1997]3SCR184; [1997]106STC11(SC)

..... . the notifications were further challenged on the ground that lowering the rate of tax was not in public interest as contemplated by section 8(5) of the cst act and that they were also violative of articles 301 and 303 of the constitution inasmuch as they had the effect of giving preference to cement manufactured and sold in rajasthan and discriminate against cement manufactured ..... by the notification dated 8.1.90 the state of rajasthan in exercise of the powers conferred by sub-section (5) of section 8 of the cst act directed that the tax payable under sub-sections (1) and (2) of section 8 by any dealer having his place of business in the state, in respect of the sale by him, from any such place of business in the course of inter ..... the rate of tax on sales of cement in gujarat under the gujarat sales tax act being 16%, as a result of the impugned notifications, the manufacturers of cement in gujarat including the appellants were put to disadvantageous position as the purchasers in gujarat could purchase cement in the inter-state trade or commerce on payment of sales tax at a ..... . he invited our attention to sub-section (5) of section 8 of the cst act which permits the state government, if it is satisfied that it is necessary so to do in public interest, to direct that no tax, under the cst act shall be payable or that they shall be payable at lower rates by any dealer having his place of business in the state in respect of sales made by him, in the course of inter-state trade or .....