Court : Allahabad
Reported in : AIR2000All205
..... karthikeyan v. state of kerala, air 1974 sc 436, a similar contention was raised while challenging the validity of kerala motor vehicles (taxation of passengers and goods) (amendment) act, 1970. the act provided that there shall be levied and paid to the government a tax on all passengers, luggage and goods carried by stage carriage and all goods transported by public ..... the state legislature with reference to entry 56 of list ii of seventh schedule of the constitution which reads as 'taxes on goods and passengers carried by road or inland waterways.' in order that the adhiniyam may be a valid piece of legislation, the impact of tax should be on the passenger and not on the owner or ..... invited my attention to entry 56 of list ii of the seventh schedule to the constitution, which reads 'taxes on goods and passengers carried by road or on inland water ways'. learned counsel argued that the provisions of the adhiniyam must be construed in a manner so as to be in consonance with entry 56, and if .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2004AP347; 2004(2)ALD225; 2004(2)ALT210
..... need not state the facts since the same have elaborately been stated in the two opinions circulated to us leading to the issuance of impugned notifications thereby amending the first schedule of the taxation act, 1963.7. in peda venkaiah's case two questions were raised for consideration by the full bench. they are (1) whether the petitioner is ..... part of regulatory or compensatory tax. under entry 56 of list ii of vii schedule of constitution, tax can be imposed on goods and passengers carried by road or inland waterways. such tax has to be compensatory or regulatory. it can be for the use of road and of the vehicle. entry 56 of list ii cannot however ..... legislature of state of andhra pradesh enacted a.p. motor vehicles taxation act, 1963 in exercise of its powers under entries 56 and 57, list-ii of the vii schedule of the constitution of india.entry '56: taxes on goods and passengers carried by road or on inland waterways.'entry '57: taxes on vehicles, whether mechanically propelled or not .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(3)WLC62
..... ................................................................................................................... ................................................................................................................... provided further that with effect on and from 'the date of commencement of the rajasthan lands and buildings tax (amendment) act, 1995 (act no. 14 of 1995)' on tax shall be levied and collected on lands and buildings situate in an urban area having ..... if any area is declared a cantonment or is constituted a municipality, after the commencement of the rajasthan urban land tax (amendment) act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from the ..... as follows:'would the amendment make any difference in the application of the proviso? the rule of construction of a taxing statute has been pithily stated by rowlatt j. in cape brandy syndicate vs. inland revenue commissioners thus 'in a taxing act one has to look .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1996Bom374
..... the state of assam, reported in : [1961]1scr809 . in the same case the supreme court was concerned with validity of assam taxation (on goods carried by roads or inland waterways) act (13 of 1954). it was held in the said case : 'thus considered we think it would be reasonable and proper to hold restrictions, freedom from which is guaranteed by ..... and was not confined to the entries relating to trade and commerce. tax law may interfere with the freedom guaranteed by art. 301. consequently a state bill or amendment relating to the entries in lists ii and iii may require the sanction of the president if any of the following conditions are present --(i) that it imposes a ..... the bill accordingly provides for the levy of a tax at the rate of rs. 0.20 per tonne of goodsactually carried in the barges which pass through the inland waterways or canals as may be notified by government or allows the transporting barges the option of paying tax leviable on 90% of its assessed capacity as composite fees .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj121; (2002)1GLR58
..... as well as ordinance no. 3 of 2000. we also direct the respondents to grant refund of advance tax already recovered from the petitioners in pursuance of the act, rules, amending act no. 11 of 2000, ordinance no. 3 of 2000, impugned notification dated 6-2-2001 and/or subsequent circular dated 8-2-2001, within three months ..... had prayed for setting aside the impugned notice demanding payment of composite tax and for declaration that section 3a(5) of the bombay motor vehicles act, 1958 as amended by bombay motor vehicles (gujarat amendment) act, 1992 is ultra vires being violative of articles 14 and 19(1)(g) of the constitution of india. it is, therefore, contended that ..... for use. entry 56 and 57 of list ii seventh schedule to the constitution read as under :'56. tax on goods and passengers carried by road or on inland waterways. 57. taxes on vehicles, whether mechanically propelled or nol suitable foruse on roads including tramcars subject to provisions of eniry 35 of list 111.' 24. mere .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1952Cal148,[1951]19ITR33(Cal)
..... machinery, plant or furniture as the case may be.'9. it is to be observed that indian oceangoing vessels are treated as 'plant', although that word is hardly a suitable one.10. this section was amended by the indian income-tax amendment act, 1939. for the words 'original cost' the words 'written down value' were substituted and also the ..... made by the income-tax (amendment) act, 1940 and section 10 (2) (vi) now reads as follows :in respect of depreciation of such buildings, machinery, plant or furniture, being the property of the assessee,. a sum equivalent, (where the assets are ships other than ships ordinarily plying on inland waters) to such percentage on the original ..... allowed by statute for that year plus the unabsorbed depreciation for the previous year 1938.14. the case is not affected by the amendment to proviso (b) in the 1940 amendment act. what that amendment provides is that where full effect cannot be given to any such allowance in any year not being a year which ended prior .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1965Bom92; (1964)66BOMLR807; ILR1965Bom200; 1965MhLJ577
..... court of wards act, bombay public conveyances act, bombay co-operative societies act, bombay agricultural produce markets act, bombay warehouses act, bombay taluqdari tenure abolition act, bombay police act, bombay cinema (regulation) act, sub-section (3) empowers the state government by notification to amend or delete any entry in the schedule for ..... ) as amended by the said schedule. study of the schedule would show that the commissioners have been empowered to exercise powers and perform the duties which had been conferred and imposed on the state government under the enactments other than the enactments relating to land revenue, for instance, the bombay ferries and inland vessels act, bombay hereditary offices act, bombay irrigation act, bombay general clauses act, bombay .....
Tag this Judgment!Court : Mumbai
Reported in : 2000(2)ALLMR511
..... the state of bombay, or the hyderabad ferries act, or the northern india ferries act, 1878 and subject to the provisions of sub-sections (1-a), ..... the year 1969 was deleted and other amendments were made including insertion, after sub-section (1), of sub-sections (1-a), (1-b), (1-c) and (1-d). section 20, as it stood after amendment of 1987, reads as under :-- '20. (1) except as provided in the bombay ferries and inland vessels act, or that act as applied to the kutch area of ..... (1-b), (1-c) and (1-d) on and after the commencement of this act, no tolls shall be .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1983SC634; 1983(1)SCALE534; (1983)3SCC237; [1983]2SCR1009
..... the constitution, the petitioners have challenged the constitutional validity of section 3 of the punjab motor vehicles taxation act, 1924 (act no. 4 of 1924) (hereinafter referred to as 'the act') as amended by the punjab motor vehicles taxation (amendment) act, 1981 (punjab act no. 13 of 1981) and the notification dated march 19, 1981 issued by the government of the ..... are liable to pay taxes on the motor vehicles owned by them under the act. the act is a pre-constitutional one. after the constitution came into force, the power to levy taxes on goods and passengers carried by road or on inland waterways and the power to levy taxes on vehicles, whether mechanically propelled or not ..... by which the maximum limit prescribed in section 3(1) of the act was raised to rs. 35,000 retrospectively with effect from october 1, 1980. section 3 of the amending act inserted a new section in the act being section 3-a of the act which authorised the state government to issue a notification under section 3(1 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC3576; [2005]127CompCas787(SC); (2005)6CompLJ227(SC); [2005(107)FLR826]; JT2005(8)SC544; 2005(7)SCALE519; (2005)8SCC104; [2005]63SCL109(SC); 2006(1)SLJ24(SC)
..... exclusively employed in the military, naval or air forces of the union or the civil aviation department of the government of india;(b) dock wharf or jetty;(c) inland vessel, mechanically propelled;(d) mine, quarry or oil-field;(e) plantation;(f) workshop or other establishment in which articles are produced, adapted or manufactured, with a view ..... 1991, the company made an application to the state government under section 25o of the industrial disputes act, 1947 (in short the 'id act') as substituted by the industrial disputes (madhya pradesh amendment) act, 1983 (in short 'madhya pradesh act') act 32 of 1983 with effect from 28.10.1983 seeking permission for closure of cotton section of the ..... for the state and the labour unions that section 3 as amended by the m.p. amendment act brought in the concept of occupier, the contention has only to be noted to be rejected. section 3 of the act and the amended section 3 by m.p. amendment act do not even by implication bring in the concept of .....
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