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K.M. Vijayan, Senior Advocate Vs. State of Tamil Nadu Represented by I ...

Court : Chennai

Reported in : AIR2005Mad408; 2005(4)CTC337; (2006)3MLJ684

..... would be useful to refer the relevant provisions of the tamil nadu motor vehicles taxation act, 1974 and the tamil nadu motor vehicles taxation rules, 1974.section 2(3-a)defines life time tax. ..... the preamble of the said act reads as follows:-'whereas it is expedient to provide for the prevention and control of water pollution and the maintaining or restoring of wholesomeness of water, for the establishment, with a view to carrying out the purposes aforesaid, of boards for the prevention and control of water pollution and for conferring on and assigning to such boards powers and functions relating thereto;and whereas parliament has no power to make laws for the states with ..... the act as one falling within pollution; (3) the supreme court itself has directed that necessary legislation and rules are to be issued to prevent motor vehicle causing pollution and such direction should be issued to the registering authority, which means that can be issued only by the state government; and (4) the subject 'pollution' falls under entry 6 of state list, namely 'public health' and the pollution control legislation are passed in national interest under ..... yet the said acts were enacted by the central government under article 249 of the constitution of india, which enable the union to legislate on national interest even in respect of state ..... even though the purpose is to take measures in public interest to control prohibition, but still it can be imposed only on a vehicle which uses the roads in tamil .....

Chennai Textile Chemicals Private Ltd. Vs. State of Tamil Nadu and anr ...

Court : Chennai

Reported in : [2002]125STC107(Mad)

..... section 12(3) of the tamil nadu general sales tax act would itself demonstrate, as indicated earlier, the meticulous care taken by the legislature, in its wisdom to deal with different grades or cases of violation of tax in a different manner to ensure uniformity in the proportion of penalty imposed and make it commensurate with the magnitude of attempted evasion or evasion of the tax ..... [1974]94itr204(sc) it cannot be said that sub-section (2a) of section 9 suffers from the vice of excessive delegation of legislative power having regard to the nature of that provision.we shall now proceed to consider the question whether by reason of retrospective effect having been given to sub-section (2a) of section 9 of the act in so far as penalties are concerned by enacting section 9 of the amending act ..... individuals suffer severe hardship that cannot be helped, for individual interests must yield to the larger interests of the community or the country as indeed every noble cause ..... relation to the circumstances relating to imposition of tax and really disproportionate to the evil sought to be remedied, cannot be characterised as a mere provision for penalty and, if enforced, renders the very carrying on of trade or business a peril and an act of distress and, therefore, it is an unjust and unreasonable restriction on the right to carry on business or trade and opposed also to the basic and essential requirements of the principles of rule of law and consequently violative of article 19(1)(g) .....

Additional Commissioner of Income-tax, Madras-i and anr. Vs. Madras Je ...

Court : Chennai

Reported in : (1980)16CTR(Mad)230; [1981]129ITR214(Mad)

..... of 1974 of the question referred runs as follows : 'whether, on the facts and in the circumstances of the case, it has been rightly held that the assessee was entitled to exemption under section 11 of the income-tax act, 1961 ..... protect, safeguard, guide and further the interest and welfare of merchants dealing in diamonds, bullion, manufactured gold and silverware and jewellery and also to create and encourage friendly feeling and unity amongst the merchants engaged in the aforesaid trades in madras and further to remove as far as it might be within the powers of the association the difficulties of business represented by the above trades and to frame such rules of conduct as would facilitate smooth ..... follows : 'whether, on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the assessee was entitled to exemption under section 11 of the income-tax act, 1961 ?' 4. ..... the association was started for protecting, safeguarding, guiding and furthering the interest and welfare of merchants dealing in diamonds, bullion, manufactured gold and silverware and jewellery, and to create and encourage friendly feeling and unity amongst the ..... object of the assessee was intended to benefit the cross-section of the public, as well as the merchants engaged in the jewellery and diamond trade and that if any charges were received for services, it was only incidental and not with a view to make any profit. ..... is only incidental and not to make any profit.' 7. .....

State Lorry Owners' Federation, Tamil Nadu, 87, Salem Road, Namakkal-6 ...

Court : Chennai

Reported in : 1998(2)CTC671; (1999)IMLJ29

..... the tamil nadu motor vehicles taxation act, 1974 is an act to consolidate and amend the law relating to levy the tax on motor vehicles in the state ..... the provisions of the tamil nadu motor vehicles taxation act, 1974 would not preclude the state government and their authorities to collect toll as per the provisions of the indian toll act and the rules made thereunder.7. ..... i have already quoted the rule making power of the government of india under the indian tolls act and the rules framed originally in the year 1978 ..... be wholly arbitrary and defeat the very purpose of collection of toll and the compensatory character of such toll is lost; and (ii) after theintroduction of the tamil nadu motors vehicles taxation act, the collection of toll under the tolls act, 1851 in addition to the motor vehicles tax would mean collection of compensatory tax twice over the same subject matter which is not in keeping with the object of both the said enactments.6. ..... the learned special government pleader, the tamil nadu motor vehicles taxation act, 1974 is an act to consolidate and amend the law relating to levy of tax on motor vehicles in the state of tamil nadu. ..... cost proposal for improvements to approach in km 271/0.273/0 of nh 7 bsm section 71.33 lakhs.balance amount to be collected 100.22 lakhs'a perusal of the above particulars shows that the respondent has not only included expenses spent for improvement to approach road, but also interest at the rate of 9 per cent for a period of 3 1/2 years from .....

State Lorry Owners' Federation Vs. the Superintending Engineer (NH)

Court : Chennai

Reported in : (1999)1MLJ29

..... section 7 of the act, as amended by national highways (amendment) act, 1977, the central government may levy fees at such rates as may be laid down by the rules for services or benefits in relation to the use of the permanent bridges by virtue of section 9(1) of the act, the central government may by notification make rules for carrying out the purposes of the act. ..... contended by the learned special government pleader, the tamil nadu motor vehicles taxation act, 1974 is an act to consolidate and amend the law relating to levy the tax on motor vehicles in the state of tamil nadu ..... collection of fee is made' under the national highways (fees for use of permanent bridges) rules, 1992 framed by the central government in exercise of the power conferred by section 9 of the national highways act, 1956 ..... as the full cost of the bridge or a group of bridges including the cost of approaches, cost of structure to be put up for the collection of fees guide bunds and protective works, including interest thereon as also the maintenance and special repairs expenditure thereon upto the date of discontinuance of the levy is recovered.9 ..... collection of fee under the national highways (fees for use of permanent bridges) rules, 1992, framed by the central government, in exercise of powers conferred by section 9 of the national highways act, 1956. ..... . i have already quoted the rule making power of the government of india under the indian tolls act and the rules framed originally in the year 1978 and .....

M. Mohamed Kassim and ors. Vs. C. Rajaram and ors.

Court : Chennai

Reported in : (1988)1MLJ447

..... he further submitted that the presumptions which are raised under section 118 of the said act, set out special rules of evidence relating to negotiable instruments, but the nature of the presumptions from their very nature operate in favour of or against the parties to the negotiable instrument or their parties and cannot generally apply to persons who do not ..... any person is entitled to deal with his property in any manner to further his interest and the restriction imposed by law on the said power or alienations is only by way of equity in favour of other persons. ..... it is his further case that in order to make it appear that there are monies outstanding, he requested the first defendant to execute a promissory note in his favour and for adjusting his accounts for income-tax purposes and also for showing it to the income-tax authorities as and when necessary. ..... but it is stated therein that the said entry was omitted to be entered on 14.4.1974 we are not able to come to a conclusion that the said account is a fabricated one solely on this ground also ..... the material allegations in the plaint filed by the plaintiff are as follows: on 14.4.1974 the first defendant executed a promissory note in favour of the plaintiff for a valuable consideration of rs ..... 50,000 in november, 1974, he did not make any arrangement to discharge the debt due to the plaintiff ..... in fact, it was executed a few months after 14.4.1974 and as requested by the plaintiff the date 14.4.1974 was put in the promissory note. .....

Commissioner of Income Tax. Vs. Ms.Amal Generators Ltd.

Court : Chennai

..... ), held that in entertaining an appeal from the commissioner's order, the tribunal has to examine whether the order is sustainable in law and whether it is within the powers conferred under section 263 of the income tax act. ..... in exercise of the jurisdiction under section 263 of the income tax act, the commissioner of income tax (appeals) sought to revise the order, placing reliance on the decision of the income tax appellate tribunal, special bench, mumbai reported in [1996] 217 itr itat reports 51 (cadell weaving mill co ..... whether on the facts and in the circumstances of the case the tribunal was right in not considering the applicability of the amendment to section 55(2) of the income tax act whereby the cost of acquisition of tenancy rights is stated to be nil?4. ..... as the questions raised now before this court are concerned, we do not think that they deserve any consideration, considering the fact position which was admitted by the commissioner while passing the order under section 263 of the income tax act.in the result, the tax case appeal stands dismissed. ..... it is a matter of record that the only ground on which the commissioner exercised his jurisdiction to interfere with the order was that the assessee was not having any right to transfer its interest in tenancy and hence, rights being personal, the compensation received has to be considered as income assessable at the hands of the assessee.10. ..... admittedly, after 1974, there was no renewal of the lease in favour of the assessee .....

Commissioner of Income Tax Vs. Bank of Madura Ltd.

Court : Chennai

Reported in : (1996)130CTR(Mad)275; [1995]215ITR928(Mad)

..... , 1896 circular interest-tax act, 1974 - 7% tax on interest, loans and advances the interest-tax act, 1974, enacted by parliament recently, envisages the levy of a special tax at 7% on the total amount of interest, accruing or arising to banks every accounting year. ..... since the assessee-bank used to collect this tax amount from the borrowers and paying the same as tax under the interest-tax act, 1974, by diversion by overriding title, the assessee has no interest over this amount. ..... if once this collection does not come under the purview of interest, as contemplated under the interest-tax act, 1974, then no tax under the said act can be levied. ..... on the other hand, learned counsel appearing for the assessee submitted as under : under the interest-tax act, 1974, interest was levied at 7% on the interest collected by the assessee-bank. ..... the facts arising in the present case would go to show that the tax was levied under the interest-tax act, 1974, against the assessee in respect of the tax collected from its borrowers and credited the same in the books of account under the head 'special tax accounts'. ..... the assessee is paying the advance tax under the interest-tax act, 1974, every three months. ..... but according to the department, the amount of 7% collected by the assessee-bank is in the nature of interest and, therefore, tax is payable on this collection as per the provisions of the interest-tax act, 1974. 7. .....

Coromendal Indag Products India Ltd. Vs. Commissioner of Income Tax an ...

Court : Chennai

Reported in : (2001)165CTR(Mad)40

..... filed a petition under rule 40 of the income tax rules, 1962 for the waiver of interest levied under section 217(1)(a) of the income tax act on the ground that the petitioner filed valid estimate for advance tax and also paid the advance tax on the basis of the ..... the reasons given are not relevant at all in considering the question whether the interest levied under section 215 of the income tax act should be waived or not under rule 40 of the income tax rules. ..... basis of the directions of the appellate assistant commissioner for the earlier assessment year regarding valuation of closing stock of raw material in respect of imported chemicals and the determination of relief under section 80-i of the income tax act has revised its income voluntarily on the basis of the direction and hence, the levy of interest as if the petitioner has not filed correct estimated amount of income for the purpose of advance ..... has properly exercised the power under section 264 of the income tax act, it is necessary to mention the decision of this court in salem co-operative sugar mills ltds case (supra) wherein this court held that the levy of interest is a part of the process of assessment and the assessing authority is not compelled to give a show-cause notice before levying interest and no prior notice is necessary before the levy of interest under section 215 of the income tax act. ..... and submitted that the facts of the case make it clear that the levy of interest is justified and there are no grounds .....

Coromendal Indag Products India Ltd. Vs. Commissioner of Income-tax an ...

Court : Chennai

Reported in : [2001]249ITR353(Mad)

..... filed a petition under rule 40 of the income-tax rules, 1962, for waiver of interest levied under section 217(1)(a) of the income-tax act on the ground that the petitioner filed a valid estimate for advance tax and also paid the advance tax on the basis of ..... reasons given are not relevant at all in considering the question whether the interest levied under section 215 of the income-tax act should be waived or not under rule 40 of the income-tax rules. ..... basis of the directions of the appellate assistant commissioner for the earlier assessment year regarding valuation of closing stock of raw material in respect of imported chemicals and the determination of relief under section 80-i of the income-tax act has revised its income voluntarily on the basis of the direction and, hence, the levy of interest as if the petitioner has not filed correct estimated amount of income for the purpose of advance ..... itself may consider the matter on the merits of the case, i am not inclined to agree with the submission of learned counsel for the petitioner as the commissioner is entrusted with the powers under section 264 of the income-tax act to consider the question of waiver of interest. ..... before considering the question whether the commissioner has properly exercised the power under section 264 of the income-tax act, it is necessary to mention the decision of this court in salem co- ..... submitted that the facts of the case make it clear that the levy of interest is justified and there are no grounds .....