Court : Madhya Pradesh
Reported in : [1980]123ITR874(MP)
..... the taxpayer but not to the procedure for imposing a penalty, they thought that the hyderabad income-tax act dealt with liability to pay income-tax and penalty in distinct provisions, both relating to imposition and recovery and that if the legislature had intended to keep alive the hyderabad income-tax act for all purposes including the levy of penalty with respect to any particular year or years of assessment, it could have said so in terms clear and unambiguous instead of limiting the operation only to ' levy, assessment and collection '. ..... 127):'the expression 'assessment' used in these sections (provisions of chapter iv of the indian income-tax act) is not used merely in the sense of computation of income and there is in our judgment no ground for holding that when by section 44, it is declared that the partners or members of the association shall be jointly and severally liable to assessment, it is only intended to declare the liability to computation of income under section 23 and not to the application of the procedure for declaration and imposition of tax liability and the machinery for enforcement thereof...by section 28, the ..... ito : [1961]41itr425(sc) , while considering the word 'assessment', their lordships of the supreme court observed (at page 429):' a review of the provisions of chapter iv of the act sufficiently discloses that the word 'assessment' has been used in its widest connotation in that chapter. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(4)MPHT12; 2000(2)MPLJ530
..... on the ground that he was a holder of the civil post under the state of assam and was entitled to the protection of article 311(2) of the constitution, the question whether under the mauzadari system of collecting revenue prevailing in the assam valley in which the mauzadar was appointed to collect land revenue and other government dues with the collection of which he was entrusted, mauzadar was a person holding a civil post under the state ..... the council of imposition and recovery of taxes and fee in the nature of tax is essentially a function ..... section 86 (3) of the act the salary, allowances, gratuity, annuity, pension and other payments required to be made to the members of the state municipal service in accordance with the conditions of their service are a charge on the municipal fund, but as observed by us above, the municipal fund itself in substantial part contains income derived from taxes and fees. ..... (10) notwithstanding anything contained in this chapter, the council may impose upon properties specified in clause (a) of section 136, all or any of the taxes specified in clauses (b), (c) and (d) of sub-section (1) and clause (b) of sub-section (6) at a rate, in excess of the rate at which such tax is imposed, on other properties under the respective clauses, as the state government ..... act, 1961 (hereinafter referred to as 'the act') was enacted to consolidate and amend the law relating to municipalities and to make better provision for the organisation and administration .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1995(0)MPLJ176
..... byelaws - the corporation may, and if so required by the government shall, make byelaws consistent with the provisions of this act, and the rules made thereunder for carrying out the provisions and intentions of this act, and in particular and without prejudice to the generality of the foregoing power, it may make byelaws to regulate all or any of the following matters, namely :-xxxx xxxx xxxx(3) assessment, collection, remission, refund and recovery of taxes, cesses etc. ..... municipal fund shall be applied in the following order of preference -firstly, in making due provisions for repayment of all loans payable by the corporation under the provisions of chapter ix.secondly, in discharge of all liabilities imposed on the corporation by section 3.thirdly, in payment of all sums, charges and cost necessary for the purposes specified in sections 66 and 67 and for otherwise carrying this act into effect, or of which the payment shall be duly or directly sanctioned under any of the provisions of this ..... (3) a council may, for the purpose of efficient discharge of any of the duties imposed upon it under clauses (d), (j) and (1) of section 123, by a resolution passed in that behalf, earmark for each purpose a specified portion of its income every year for a specified number of years for being credited to a fund called the police utility scheme fund. ..... municipalities act, 1961 are reproduced below :'section 105. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1992(0)MPLJ693
..... income tax act, 1961 and wealth tax act ..... counsel for shri kailash joshi, intervener argued that immorality or illegality in acquisition of wealth has nothing to do with tax liability under the tax law and hence the submission and acceptance of income tax return has no relevance to the alleged charge of acquisition of disproportionate wealth by the petitioner, while in ..... the petitioner had disclosed his sources of income to the income tax department and the return submitted was accepted and has attained finality. ..... section 3 has been or is set up under any resolution or order of the appropriate government for the purpose of making an inquiry into any definite matter of public importance and that government is of opinion that all or any of the provisions of this act should be made applicable to that authority, that government may, 'subject to the prohibition contained in the proviso to sub-section (1) of section 3, by notification in the official ..... . though the purpose of investigation under section 237(b) is collection of facts, yet it cannot be denied that even in such a case the consequences of ordering investigation are serious for an individual, and there is need therefore, for the government to have some ..... weeks from this date, there will be stay of recovery of the demand mentioned in the letter dated 1st ..... there is nothing like unfettered discretion immune from judicial reviewability (see jain and jain on principles of administrative law, 4th edition under chapter xv at pages 550 to 553) .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1996(0)MPLJ439
..... the authorities mentioned in section 3 have been invested with powers for assessment, collection and recovery and also for imposition and levy of penalty. ..... section 52 in the income tax act, 1961, which has now been deleted came up for consideration before a bench comprising two learned judges of this court. ..... a person acquired a capital asset from an assessee connected with him and the income tax officer had reason to believe that the transfer was effected with a view to avoid or reduce the liability of the assessee under section 45 to the tax on capital gains and with that object the transfer of the capital asset was being made at an undervalue of not less than 15 percent; for the purposes of taxing the assessee, the full value of the consideration was taken ..... when a provision is made for tax there is always ancillary provision for its' collection, recovery and to check evasion of tax, imposition of penalty is one of the modes to enforce the compliance of act.10a. ..... the machinery provisions of the sales tax act are applied for assessment, qualification and recovery.3. ..... in the said judgment, it is held thus :'the conclusion that the provisions of chapter xx-c are to be resorted to only where there is significant undervaluation of the immovable property to be sold in the agreement of the sale with a view to evade tax finds support from the decision of this court in the case of k.p. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2003(4)MPHT435
..... , it is setforth that the same is contrary to the constitutional frame work inasmuch as by 73rd amendment to the constitution chapter ix-a was introduced which has conferred autonomy on the panchayats and certain powers have been conferred on the gram sabhas and on the face of the constitutional scheme the gram sabha having been bestowed the power the same can not be annihilated ..... that the total extent of land held after such grant does not exceed the ceiling area according to the karnataka land reforms act, 1961. 5. ..... a bona fide agriculturist cultivating the land personally or has bona fide intention to take up personal cultivation; and (iv) who is not a sufficient holder: provided that in the case of ex-servicemen and soldiers, lands may be granted, if the gross income of the applicant exceeds rupees eight thousand but less than rupees twelve thousand : provided further that the extent ..... collection of market value as on the date of grant to be determined by the authority granting the land, if such land is, in the opinion of such authority required for better enjoyment or better cultivation of the land so held : provided that no such grant shall be made of an extent exceeding in the case of wet or garden land half hectare and in the case of dry land one hectare and ..... tax officer, gujarat and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2002MP62; 2002(1)MPHT84; 2002(2)MPLJ195
..... number of functions have assigned to it, some of such being to act as arbitrator in matters arising between the state government or the board and a licensee or other person as provided in the act, collect and record the data concerning the generation, distribution andutilisation of power and carry out studies relating to cost, efficiency, losses, benefits and such like matters, make public from time to time information secured under this act and to provide for the publication of reports and investigations, make arrangements for advancing the ..... 5 observed :'my lord, there is a maxim of income tax law which, though it may sometimes be overstressed, yet ought not to be forgotten. ..... state electricity boards, generating companies, state electricity consultative councils and local advisory committees arc constituted under chapter iii of the act of 1948. ..... state of assam (air 1961 sc 232) facts of which have no application to these cases. ..... orissa (air 1961 sc 459), shri jagannath ramanuj das (air 1954 sc 400), commissioners v. ..... 17 of 1961).explanation : for the purpose of this sub-section 'month' means such period as may be prescribed. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... trade and its movement and as these urban and local bodies have suffered considerable loss of income due to abolishing of octroi, which was the main source of their revenue and as the entire revenue collected from imposition of entry tax is undisputedly distributed amongst the urban and local bodies, after deducting two per cent therefrom towards collection charges, therefore, as far as the state is concerned, the entire revenue from the tax is utilised solely for fulfilling the object of the act, of removing ..... ] 12 vst 149 (p&h;), the high court of punjab after adverting to the provisions of the entry tax act and referring to the decisions rendered by the apex court culled out the principles and further dealt with the 73rd and 74th constitutional amendments, by which chapters ix and ixa were introduced in the constitution of india for the purpose of conferring autonomy to the local bodies at the grass-root level and addressed itself to the enumerations made in the xi and xii schedules of the constitution. ..... (vi) if a state government constructs an aerodrome or other similar facility to provide transport facilities for the raw materials/ finished products of the industrial units set up in a backward/remote area of a state, and levies entry tax towards recovery of the costs of construction by levying entry tax on the goods brought for the use and consumption in such factories located within a local area, such a tax would be compensatory in nature. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)220CTR(MP)274; 2009(1)MPHT225; [2009]178TAXMAN354(MP)
..... be disposed of in the manner hereinafter provided:provided that no such application shall be made unless:(i) the additional amount of income-tax payable on the income disclosed in the application exceeds three lakh rupees; and(ii) such tax and the interest thereon, which would have been paid under the provisions of this act had the income disclosed in the application been declared in the return of income before the ao on the date of application, has been paid on or before the date of making the application ..... thereafter, the petitioner and other petitioners in connected petitions filed applications for settlement under section 245c(1) of the it act, 1961 before the income-tax settlement commission, mumbai. ..... as a machinery in the process of settlement of disputes for the purposes of collection of taxes, it is our obligation to ensure that all aspects of a case are properly looked into. ..... chapter xix of the it act, 1961 prescribes provision with regard to settlement of cases. ..... mere perusal of the statement of ykg under section 132(4) would show that in spite of certain documents being recovered from his possession, he has bluntly refused to acknowledge such recovery itself, what to talk of explaining the contents thereof. .....
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