Imposition - Judgment Search Results

Municipal Corporation for City of Pune and Another Vs. Bharat Forge Co ...

Court: Supreme Court of India

Reported in: AIR1996SC2856; JT1995(3)SC312; 1995(2)SCALE245; (1995)3SCC434a; [1995]2SCR716; (1995)2UPLBEC740

..... support from what has been stated in notification no 4162 which has specifically dealt with imposition of octroi duties and trade registration fees implied repeal of 1881 notification relating to ..... difficulty in accepting this submission because notification no 4162 which is on the subject of imposition of octroi duties has been supplemented by notification no 4163 dealing with the assessment .....

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2000)118STC515Tribunal

..... a direct nexus with sale or purchase of luxuries the imposition of luxury tax is termed as arbitrary unenforceable and unconstitutional ..... importer is said to be immediately and inextricably linked the imposition therefore directly impedes and interferes with the free flow of ..... goods which have been brought from outside west bengal the imposition directly impedes and interferes with the free flow of .....

Secretary, Ministry of Information and Broadcasting, Govt. of India an ...

Court: Supreme Court of India

Reported in: AIR1995SC1236; JT1995(2)SC110; 1995(1)SCALE539; (1995)2SCC161; [1995]1SCR1036

..... have been infringed the underlying purpose of the restrictions imposed the disproportion of the imposition and the prevailing conditions including the social values whose needs are sought to ..... most important contemporary medium it is indeed the interest of audience that justified the imposition of impartiality rules and positive programme standards upon the broadcasters the theoretical foundation .....

M.K. Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC282Tri(Delhi)

..... anand and shri s s dhanjal to show cause against imposition of penalty the penalties imposed upon them are not sustainable ..... called upon punjab bottling company amritsar to show cause against imposition of penalty para 18 it has been held by the ..... reasonable opportunity of making a representation against the proposed confiscation or imposition of penalty from the show cause notice in the instant .....

Union Home Products Ltd. Vs. Union of India and Another

Court: Karnataka

Reported in: (1995)129CTR(Kar)217; ILR1995KAR2366; [1995]215ITR758(KAR); [1995]215ITR758(Karn); 1995(39)KarLJ393

..... in the act providing for not only payment of interest but imposition of penalty in the event of default by the assessees ..... an amalgam of both the provisions regulating payment of interest and imposition of penalty and that even when the provisions impugned did ..... was argued that there was a definite legislative design behind the imposition of interest at different rates and therefore the charge of .....

Bhupinder Singh Vs. State of Punjab

Court: Punjab and Haryana

Reported in: (1995)111PLR387

..... incompetence of the state governor and the state legislature it is submitted that the imposition of lump sum entertainment duty and show tax was unconstitutional constitutional validity has also ..... classify the cinema theatres taking into consideration the differentiating circumstances for the purpose of imposition of tax the grievance of the appellants is that the classification is not perfect .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... charge imposed by the aforesaid insertion under paragraph 4a really amounts to imposition of fee with a ceiling limit of rs 10 mr sen ..... quid pro quo should be exactly commensurate with the quantum of the imposition this was the view expressed by the supreme court in the case ..... vis a vis the power of the legislature to make law for imposition of fee in that behalf suffice to reiterate the ratio laid .....

Morse Vs. Republican Party of VA.

Court: US Supreme Court

..... either a 35 or 45 registration fee appellants contend that the imposition of that fee as a condition precedent to participation in the ..... district court for the western district of virginia alleging that the imposition of the registration fee violated 5 and 10 of the ..... freedom by limiting the reach of federal law and avoids the imposition of responsibility on a state for conduct it could not control .....

P. Das and Company Vs. Deputy Commissioner of Income-tax and ors.

Court: Guwahati

..... guwahati the said commissioner heard the appeal and confirmed the imposition of penalty vide its order dated december 21 1989 holding ..... the passing of the aforesaid order on the question of imposition of penalty the income tax officer sought to rectify the ..... matter in the instant case an appeal was filed against the imposition of penalty under section 251 the appellate authority considered and .....

Gautamlal Agrawal Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Reported in: AIR1995MP257; 1995(0)MPLJ858

..... authority of law article 366 28 defines taxation as including the imposition of any tax or impost whether general or local or special ..... has given power to the particular legislature to legislate on the imposition of fee in respect of every one of the items dealt ..... of permission or privilege may be very small and the amount of imposition levied is based not necessarily upon the costs incurred by the .....