Impost - Judgment Search Results

Jeet Singh Vs. the State of Punjab

Court: Punjab and Haryana

Reported in: 1995CriLJ3801

..... approval of the district manager two such bills were preferred by an imposter shri harbans lal etc bhadson for the work done during the period ..... that the account bearing no 1421 was opened in the name of imposter shri harbans lal htc bhadson with his address c o bharat ..... r c kansal partners of kansal sanitary store had been opened the imposter shri harbans lal h t c after opening the current account in .....

Choudhari Metal Industries (P.) Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD405(Delhi)

..... the same is of purely compensatory in nature however where such impost is found to be a composite nature i e partly of ..... the provisions of the relevant statute providing for the payment of such impost in this respect we find that the interest and the penalty ..... automatic and is by operation of law the question is whether the impost under these provisions which are by way of recovery procedure could .....

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

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2000)118STC515Tribunal

..... of goods from one state to another it is clearly an impost on the holding of stock and the state legislature is well ..... complete exemption from sales tax or purchase tax or any other impost by whatever name called on certain commodities including tobacco hence the ..... goods did not produce any overlapping in law because the two imposts were distinct and separate and related to different aspects mr mitra .....

Sapathagiri Enterprises and ors. Vs. State of Karnataka and ors.

Court: Karnataka

Reported in: ILR1996KAR2991

..... intoxicant liquors that appropriate procedure has been followed in levying the impost in the impugned rules and there is no arbitrariness in the ..... procedure has not been followed in levying the impost in question 3 that the impost under the impugned rules is arbitrary irrational and ..... levy of the said impost 5 though arguments have been addressed on a very wide .....

V.M. Rao Vs. Commissioner of Wealth Tax

Court: Chennai

Reported in: [1997]228ITR789(Mad)

..... of india and contended that when there is imposition of any tax or impost whether general or local or special and tax is construed accordingly the ..... payers act 1974 is in the nature of imposition and thus an impost which is in the nature of a tax and thus is a ..... as to whether the compulsory deposit is in the nature of an impost and thus should be treated as a liability until it becomes available .....

V. M. Rao Vs. Commissioner of Wealth Tax.

Court: Chennai

Reported in: (1998)147CTR(Mad)192

..... of india and contended that when there is imposition of any tax or impost whether general or local or special and tax is construed accordingly the ..... payers act 1974 is in the nature of imposition and thus an impost which is in the nature of a tax and thus is a ..... as to whether the compulsory deposit is in the nature of an impost and thus should be treated as a liability until it becomes available .....

Gautamlal Agrawal Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Reported in: AIR1995MP257; 1995(0)MPLJ858

..... of law article 366 28 defines taxation as including the imposition of any tax or impost whether general or local or special tax shall be construed accordingly however we may posthaste ..... rendered and if they are proportionate it would be unreasonable to say that since the impost is high it must be a tax nor can the method prescribed by the legislature .....

Motion Picture Association and Eastern India Motion Picture Associatio ...

Court: Delhi

Reported in: 1995IVAD(Delhi)55; 60(1995)DLT180; 1995(35)DRJ582

..... article 19 1 a and article 19 1 g of the constitution and 3 the impost was a tax which could not be levied in view of article 265 of the ..... clause 28 of article 366 containing definitions lax includes the imposition of any lax or impost whether general or legal or special and tax shall be construed accordingly on the question .....

Shahnaaz Parveen and anr. Vs. State of U.P.

Court: Allahabad

Reported in: II(1995)DMC668

..... 2 then filed an application under section 126 2 cr p c stating that some imposter was made to stand as opp party no 2 and his statement was recorded he ..... application was rejected holding that the contention of the opp party no 2 that some imposter was made to file written statement and gave evidence in that case was incorrect the .....

Oklahoma Tax Comm'n Vs. Chickasaw Nation

Court: US Supreme Court

..... tribal members inside indian country the tax cannot be enforced absent federal legislation permitting the impost the inquiry proper in this case is whether the fuels tax rests on the tribe ..... if a state is unable to enforce a tax because the legal incidence of the impost is on indians or indian tribes the state generally is free to amend its law .....