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Commissioner of Wealth-tax Vs. Kasturbhai Mayabhai

Court : Gujarat

Reported in : (1986)51CTR(Guj)309; [1987]164ITR107(Guj)

..... . sub-section (3) of section 46 provides that the power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of the act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees ..... . this rule-making power can be exercised only for the purpose of making a rule giving discretion to the wealth-tax officer to apply the rule, if necessary, and compute the value according to the manner prescribed in that rule ..... . in pursuance of the rule-making power conferred by section 46, the central board of revenue made rules called 'the wealth-tax rules, 1957' (hereinafter called 'the rules') and brought them into force with effect from april 1, 1957 ..... . sub-section (3) of section 46 in its present form came to be substituted by the direct taxes (amendment) act, 1974, with effect from august 18, 1974 ..... . the assessee preferred an appeal against the order passed by the wealth-tax officer contending that in so far as the residential property is concerned, its valuation ought to be governed by rule 1bb of the rules for the assessment years in question, namely, 1965-66 to 1974-75 .....

South India Road Transport Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1983)4ITD176(Hyd.)

..... as pointed out, section 295(4) of the direct taxes amendment act, 1974, enables the cbdt to make rules with retrospective effect unless it is prejudicial to the assessee and not specifically warranted by the statute. ..... this sub-section gives the power to, the cbdt to make rules with retrospective effect from a date not earlier than the date of commencement of the act. ..... sub-section (4) of section 295 was introduced by section 14 of the direct taxes (amendment) act, 1974, with effect from 18-8-1974. ..... in is our view that the law recognises retrospective liability if such is clearly intended and that in case of retrospective relief within the power of the rule-making authority, such intendment should be similarly respected as valid. ..... however, retrospective effect should not be given if the interest of the assessees is in prejudice unless such is permitted by law expressly or by necessary implication.it, therefore, stands to reason that the cbdt has the power to grant relief even with retrospective effect. ..... [1979] 119 itr 830 summarised the position of law in the following words: it is a well settled proposition in the income-tax law that in income-tax matters, the law to be applied is the law in force in the assessment year unless otherwise stated or implied. .....

M/S. Kwality Restaurant and Ice-cream Co Vs. the Commissioner of Vat, ...

Court : Delhi

..... the interested parties and/or their representatives to present the relevant information before him in terms of rule 6(6) ..... powers which are vested in the commissioner under section 75 of this act and any proceeding before the appellate tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the indian penal code, 1860 (45 of 1860) and the appellate tribunal shall be deemed to be a civil court for all the purposes of section ..... make ..... tax act, 2004 and the central sales tax act ..... make ..... act, constitute an appellate tribunal consisting of one or more members, as it thinks fit, to exercise the powers and discharge the functions conferred on the appellate tribunal by or under this act ..... act ..... powers ..... rule ..... tax ..... act ..... act ..... power ..... power ..... section (1) of this section ..... section 73 of the act ..... section ..... act ..... powers of the state is included the power ..... power of the state, and their authority is derived from the constitution or some act ..... sections ..... act ..... power ..... interest in the business of a dealer, or any past association with the subject matter of the appeal or application in any capacity, other than as chairman or member of the tribunal, shall be deemed to be included in personal interest ..... make regulations consistent with the provisions of this act and the rules ..... tax act ..... act ..... power ..... tax ..... power ..... power ..... interest (1) the chairman or members of the tribunal shall not hear any appeal or application in which he/she or any of his family members has any personal interest ..... tax act ..... act .....

The Commissioner, Trade Tax Vs. S/S Amco Binel Pvt. Ltd.

Court : Allahabad

Reported in : (2010)27VST202(All)

..... . assistant commissioner : [1974]94itr204(sc) , the supreme court upheld the validity of section 8(2)(b) of the central sales tax act, 1958, and ruled, that parliament, with a view to prevent evasion of tax, can make a provision that central sales tax shall be levied at the same rate at which sales tax is levied under the state act ..... . section 8(5) of the central sales act which is material for our purpose, opens with a non obstante clause and provides that if the state government is satisfied that it is necessary to do so in the public interest it may by notification in the official gazette and subject to such conditions as may be specified therein, direct that no tax or reduced rate of tax under the central sales tax act shall be payable by a dealer.the afore stated two notifications were issued undoubtedly in exercise of powers conferred un the state government ..... under section 8(5) of the act .....

Cairn Energy India Private Limited Vs. C.B.E. and C.

Court : Andhra Pradesh

Reported in : 2005(183)ELT3(AP)

..... the levy of interest for delayed payment of cess is not provided under the oid act, 1974. ..... it is the case of the petitioner (producer of crude oil) that in terms of section 15(2) of the oid act, duty of excise in the form of cess shall be collected on the quantity received in refineries (buyer) ..... nagarjuna reddy, as held therein, that interest can be levied and charged on delayed payment of tax only if the statute that levies and charges tax makes a substantive provision in this behalf. ..... this contention, prima facie, in our view, finds support from the provisions in section 15(2) of the oid act and the circular no. ..... act under the chapter pertaining to levy of collection of duties which is made applicable by virtue of subsection (4) of section 15 of oid act.8 ..... '(2) every duty of excise leviable under sub-section (1) on any item shall be payable by the person by whom such item is produced and in the case of crude oil, the duty of excise shall be collected on the quantity received in a refinery.'4 ..... section 15 of that act is the charging section and lays down that there shall be levied and collected, as a cess on every item specified in column 2 a duty of excise at such rate not exceeding the rate set forth in the corresponding entry in column 4 of the schedule as ..... rules is thus sought to be justified on the ground that power is to be found in the c.e ..... reddy, learned senior standing counsel for central government contends that by subsection (4) of section 15 of oid act, provisions of c.e. .....

Commissioner of Income Tax Vs. Malayala Manorama

Court : Kerala

Reported in : [2002]253ITR791(Ker)

..... [1962]44itr732(sc) dealing with section 18a of the indian income tax act, 1922 read with rule 48 of the then income tax rules, which corresponds to section 215 of the income tax act, 1961 and rule 40 of the income tax rules, the supreme court held that the income tax officer had no discretion in the matter of levying interest and was bound to impose liability for payment of interest. ..... ramjibhai hirjibhai : [1977]110itr411(guj) the gujarat high court held that it was open to the income tax officer under section 154 of the income tax act to initiate rectification proceedings and levy interest as the omission on his part at the time of the original assessment in that regard was apparent from ..... instance of the revenue the following question has been referred to us by the income tax appellate tribunal under section 18 of the companies (profits) surtax act, 1964, read with section 256(1) of the income tax act:-'whether on the facts and in the circumstances of the case, the tribunal is right in law and in fact in holding that it is not beyond doubt as to whether interest under section 7c could be charged by an order under section 13 of the surtax act and so the levy of the interest was not in order?'2. ..... only question failing for decision is whether the failure to levy interest while making the order of regular assessment could be rectified in exercise of power under section 13 of the surtax act by way of levying interest also, as provided by section 7c of the surtax act. ..... : [1974]97itr466( .....

Commissioner of Income-tax Vs. Shri Mahinder Singh

Court : Delhi

Reported in : [1985]156ITR882(Delhi)

..... in that order, no interest was charged under section 217 of the income-tax act, 1961. ..... with the income-tax officer for waiving interest for the entire period ?' 5. ..... act has been moved claiming a reference of the following two questions : '(i) whether, on the facts and in the circumstances of the case, the tribunal is legally correct in holding that section 154 was not applicable to the facts of the case (ii) whether the tribunal is legally correct in holding that the interest charged under section 217 could be deemed to have been waived under rule 40, particularly when there was no application for the waiver and there was no absolute power ..... one of the grounds for waiving the interest is delay in making the assessment. ..... by order dated december 11, 1974, an order was passed under sections 154 and 155 of the act imposing a demand of rs. ..... there was a clear delay in making the assessment order, so one of the conditions of rule 40 was satisfied, i.e. ..... the delay in making the assessment is not dealt with in the order of review. 3. .....

Additional Commissioner of Income-tax, Gujarat Vs. Ahmedabad, Millowne ...

Court : Gujarat

Reported in : [1977]106ITR725(Guj)

..... and in the circumstances of the case and particularly having regard to the rules and regulations of the ahmedabad millowners' association including the objects, the income of the association for the year under reference was for charitable purposes within the meaning of section 2(15) of the income-tax act qualified for exemption under section 11 of the act 2. ..... relevant time the following were the objects of the association as mentioned in rule 3 : 'the objects of the association are : (a) the protection of interests of millowners and users of motive power of any description in this part of the country and of those connected with them; (b) the promotion of good relations between the person and bodies using such power; (c) the doing of all those act things by which these objects may be attained; (d) the promotion and protection ..... 's contention as regards the objects of the respondent-association is concerned, the learned advocate-general contented that all the objects of the association which are set out in rule 3 should be considered cumulatively, and the court should make an attempt to find out the dominant objects for which the activities of the respondent-association are run. ..... in the case of indian sugar mills association : [1974]97itr486(sc) , most of the objects were of general public utility but the rule 64 permitted the distribution of profits among the members and hence the supreme court held that this introduced an element of private gain which was inconsistent with the .....

A.a. Padmanbhan Vs. The State of Kerala

Court : Supreme Court of India

..... in all cases in which the president or the governor exercises his functions conferred on him by or under the constitution with the aid and advice of his council of ministers he does so by making rules for convenient transaction of the business of the government of india or the government of the state respectively or by allocation among his ministers of the said business, in accordance with articles 77(3) and ..... both articles 77(3) and 166(3) provide that the president under article 77(3) and the governor under article 166(3) shall make rules for the more convenient transaction of the business of the government and the allocation of business among the ministers of ..... the above statutory scheme indicates that there are 15 three steps in exercise of power under section 15, they are: (a) satisfaction of the government that in the public interest it is necessary to take control of any category of institution; (b) resolution of the legislative assembly approving the proposal for taking over the schools; and (c) issuance of notification in the gazette to take over with effect ..... mention here that, in the affidavit filed on behalf of the state, it was clearly stated that the state government had already taken a decision to acquire the schools in public interest by invoking the powers under section 15 of the ke act. 15. ..... , (1974) 2 scc831while considering the constitutional provisions regarding function of the president of india and governor of the state laid down following in paragraphs 30 .....

Pabhojan Tea Estate Vs. The Union of India, Represented by the Secreta ...

Court : Guwahati

..... our view, it was for the reason that supreme court while interpreting the expression charging or payment of interest occurring in section 9 of central sales tax act has held that section 9 is only a procedural provision notwithstanding use of this expression in section 9 but not a substantive provision and hence, no recovery of interest could be made on the basis of such procedural provision ..... the provision relating to interest in the latter part of section 9(2) can be employed by the states sales tax authorities only if the central act makes a substantive provision for the levy and charge of interest on central sales tax and only to that ..... far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of the goods specified in the fourth schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules, as the case may be. the fourth schedule [see sections 128(1) and 157(1)]item no.description of goodsrate of duty(1)(2)(3)1tea and tea wasterupee one per kg.the petitioner ..... . in our considered view, the revenue may have power to charge interest from the assessee for non-payment/ short payment/ delayed payment of excise duty on the excisable goods but there is a distinction between additional duty of excise and excise ..... . during the assessment years 1974 to 1998, the assessee delayed in making payment of the central sales tax dues on certain inter-state .....