Impost - Judgment Search Results

Md. Zakir HussaIn Vs. State of Assam and ors.

Court: Guwahati

..... approached this court assailing the levy and collection of the imposts on vehicles animals etc entering the guwahati municipal area without ..... fees on areas falling under the national highways the impugned imposts do not amount to imposition of tax on vehicles running ..... to enact legislation providing for the levy and collection of imposts on the entry of vehicles animals etc entering the guwahati .....

Suresh Bafna, Proprietor, Mansi Mercantile Co. Vs. Inspector General o ...

Court: Chennai

Reported in: AIR2004Mad355

..... 24 and registration fee at 2 28 article 265 includes any impost which includes not only tax but also duties and they cannot ..... in rate of duty or levying different duty or levy of impost at different rates must equally be made under the authority of ..... duty and 2 registration fee not being authorised by law such impost is illegal unconstitutional and such an illegal collection has been extracted .....

Nagarika Seva Trust (R) and ors. Vs. State of Karnataka and ors.

Court: Karnataka

Reported in: 2003(4)KarLJ79

..... a tax on the capital value of the assets of the individual and therefore the impost falls within the scope of entry 86 of list i of seventh schedule of the ..... a rule putting the tax on capital value of buildings answered the description of the impost in the act namely a rate on buildings or lands or both situate within the .....

Rajsheker R. Nadgoud and anr. Vs. State of Karnataka and anr.

Court: Karnataka

Reported in: AIR2004Kant126; 2003(6)KarLJ303

..... a tax on the capital value of the assets of the individual and therefore the impost falls within the scope of entry 86 of list i of seventh schedule of the ..... a rule putting the tax on capital value of buildings answered the description of the impost in the act namely a rate on buildings or lands or both situate within the .....

Shri Mahaveerdas Shastri Vs. Shri Sadguru Seva Sangh and anr.

Court: Madhya Pradesh

Reported in: 2004(1)MPHT383

..... a vairagi chela or any type of chela by mahant ji and is only an imposter having assumed that character with the single object of extorting some money from the trustees ..... mahant ji or even mentioned by him the plaintiff is from every angle is an imposter who suddenly appeared from no where in the year 1979 to take his fraudulent claim .....

Delhi Race Club Limited Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 2003IIIAD(Delhi)497; 104(2003)DLT69; 2003(71)DRJ517

..... factory owners on that basis sufficient quid pro quo was found to exist and the impost was upheld by this court also we may however add that the rule of 60 ..... race was held that the petitioner came to the court it thereforee appears that the impost of rs 2000 and rs 500 was regarded by the petitioner as not being excessive .....

Ahmedabad Municipal Corporation Vs. Union of India (Uoi), Ministry of ...

Court: Gujarat

Reported in: AIR2004Guj124

..... 28 of the constitution reads as under taxation includes the imposition of any tax or impost whether general or local or special and tax shall be construed accordingly 6 1 on ..... for the respondent submitted that in view of the same the incremental contribution is an impost under the provisions of the bombay town planning act and therefore it falls within definition .....

Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court: Rajasthan

Reported in: (2004)187CTR(Raj)377

..... manifestations to deal in potable liquor to a charge by way of fee as an impost as a facet of taxation as defined in article 336 28 consequently if the assessee ..... 43b as it cannot be either tax or duty or cess or fee as an impost part of the taxation scheme levied by the state in exercise of its sovereign power .....

Solaiammal (Died) and anr. Vs. Rajarathinam and Five ors.

Court: Chennai

Reported in: 2003(4)CTC268; (2003)3MLJ632

..... based on the expenses incurred in rendering the services if the essential character of the impost is that some special service is intended or envisaged as a quid pro quo to ..... correlation between the amount so raised and the expenses involved in providing the services the impost would partake the character of a fee notwithstanding the circumstance that the identity of the .....

National Agricultural Co-operative Marketing Federation of India Ltd. ...

Court: Supreme Court of India

Reported in: AIR2003SC1329; (2003)181CTR(SC)1; 104(2003)DLT876(SC); JT2003(3)SC217; 2003(2)KLT890(SC); (2003)3MLJ107(SC); 2003(3)SCALE414; (2003)5SCC23; [2003]3SCR1

..... the legislative practice of india and used in section 73 did not allow for an impost as provided under rule 350a a validation act was passed subsequent to the decision in .....