Court : Karnataka
Reported in : ILR2005KAR80; 2005(1)KarLJ539
..... against the levy and collection of 5% case tax levied under section 3 of the karnataka motor vehicles taxation act, 1957 and 3a of the karnataka act vii of 1995 as illegal, unconstitutional and void. ..... of the karnataka motor vehicle taxation act, 1957 has been incorporated in the original act and accordingly resorted to the principle act and hence the original act is in force ..... the karnataka infrastructure development and finance corporation has nothing to do with either the maintenance, improvement or the creation of roads in terms of the karnataka motor vehicles taxation act, 1957. ..... issue, this court has to notice the history of section 3-a of the karnataka motor vehicles taxation act, 1957. ..... parties are as under:the first respondent introduced an amendment to the karnataka motor vehicles taxation act, 1957. ..... the arguments of the petitioner, i deem it proper to issue a declaration declaring the levy and collection of 5% casetax in terms of section 3 of the karnataka motor vehicles taxation act and 3a of the karnataka act iv 98 as illegal and unconstitutional and a direction by way of prohibition is issued to the respondent from levying and collecting any casetax of 5% on the motor vehicles under section 3a of the karnataka motor vehicles taxation act as amended by act vii of 1995, act iv of 1998 and act iv of 2002 in view of the karnataka repealing and amending act, xxii of 2000.29. ..... compensatory or not cannot be made to depend on the preamble of the statute imposing it. ..... mere preamble .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1985(Supp)SCC476; [1985]Supp1SCR145
..... the market area at one rupee per one hundred rupees of the price of such produce sold and for crediting the market fees so collected to the roads and bridges fund constituted under the karnataka motor vehicles taxation act, 1957 for being spent for the construction, repair, improvement and maintenance of rural roads in the state.37. ..... (3) every market committee shall, notwithstanding anything contained in this act, credit to the karnataka motor vehicles taxation act, 1957, the market fees collected under sub-section (1) for being spent for the purpose of construction, repair, improvement and maintenance of rural roads in ..... than one rupee per one hundred rupees of such produce bought) in such manner and at such times as may be specified in the bye-laws; (3) every market committee shall, notwithstanding anything contained in this act, credit to the karnataka roads and bridges fund, constituted under the karnataka motor vehicles taxation act, 1957. ..... marketing act is an act as the preamble states, for the better regulating of buying and selling of agricultural produce and establishment and a administration of markets for agricultural produce and whereas it was thought expedient to provide for the better regulation of buying and selling agriculture produce and establishment of markets for agricultural produce and matters connected therewith that the state act was ..... (3) of the amending act, the word 'marketing' was substituted for the words 'buying and selling' in the preamble to the act. .....
Tag this Judgment!Court : Kerala
Reported in : (2008)13VST481(Ker)
..... that was a case where a notification was issued by the state government granting exemption from levy of tax payable under the andhra pradesh general sales tax act, 1957 on the sale and purchase of wheat and wheat products by roller flour mills within the state for a period of five years with effect from the date of publication ..... in the said decision the court has made the following observations (at page 355):exemption from central sales tax under section 8(2a) of the central sales tax act 1956, of the sale or purchase of goods is available only where the sale or purchase of such goods is exempt 'generally' under the state ..... notwithstanding anything contained in sub-section (1a) of section 6 or sub-section (1) or clause (b) of sub-section (2) of this section, the tax payable under this act by a dealer on his turnover insofar as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of ..... sarvotam vegetables products : air1996sc3178 in regard to the notification issued under sub-section (5) of section 8 of the rajasthan sales tax act, 1954 is that the only conditions which a dealer seeking to avail of the above benefit of the notification are to satisfy are those mentioned in the ..... where the exemption from taxation is conferred by conditions or in certain circumstances there is no exemption ..... the preamble clearly indicates that it was to encourage the setting up of rubber industries .....
Tag this Judgment!Court : Kerala
Reported in : (2009)227CTR(Ker)486; [2010]186TAXMAN328(Ker)
..... it is contended that, by virtue of the 'preamble' and contents of section 32 of the travancore cochin literary, scientific and charitable societies registration act (xii of 1955) describing the eligibility of the societies to get the benefit, the petitioners admittedly since are registered under the kerala act, they are liable to be reckoned automatically under the it act as well, particularly when extended definition is given under the kerala act unlike the it act. ..... by virtue of the existence of these clarifying words, if there was any element of profit it was enough liable to be reckoned as charitable purpose right from the inception of the act in 1961 till 1st april, 1984, when the words 'not involving the carrying on of any activity for profit' were deleted. ..... the petitioners are state government owned societies registered under the travancore cochin literary, scientific and charitable societies registration act (act xii of 1955), allegedly with the main object of setting up of information technology parks in kerala, among other goals. ..... petitioners' institutions were got registered as a charitable trust under section 12a of the act and exemption was obtained under section 11 of the it act in respect of the income derived by them on letting out the premises.3. ..... the learned senior counsel points out that, the amendment was brought about as a measure of rationalization and simplification, streamlining the definition of charitable purpose and not as a measure of taxation. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR1605
..... the same cannot be repealed by the state legislature in exercise of its power from a different entry, entry 57 of list ii of vii schedule to amend the karnataka motor vehicles (taxation) act 1957, which is without legislative power and which has not received the assent of the president.x) for the reasons stated in paragraphs (i) to (ix) above, points (f) ..... another decision in vijayakumar sharma though they are binding upon the state of karnataka under article 141 of the constitution of india?g) whether the state government was justified in repealing the kcca act, when it was enacted to discharge the directive principles of the state policy in compliance with the constitutional obligations as envisaged in the preamble and part iv of the constitution of india, which is the basic ..... an amendment should not alter the basic structure of the constitution or be repugnant to the objective set out in the preamble and cannot be exercised to make the constitution unidentifiable by altering its basic concept governing the democratic way of life accepted ..... the facts stated in the statement of objects and reasons and the preamble of the act was neither permissible nor was it gone into by the high court ..... if the entire constitution cannot be abrogated, can all the provisions of the constitution leaving the preamble, or one article, or a few articles of the original constitution be repealed and in their place other provisions replaced, whereby the entire structure of the constitution, the power .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2005Kant205
..... the same cannot be repealed by the state legislature in exercise of its power from a different entry, entry 57 of list ii of vii schedule to amend the karnataka motor vehicles (taxation) act 1957, which is without legislative power and which has not received the assent of the president.x) for the reasons stated in paragraphs (i) to (ix) above, points (f) and (g) are answered in ..... submitted that an amendment should not alter the basic structure of the constitution or be repugnant to the objectives set out in the preamble and cannot be exercised to make the constitution unidentifiable by altering its basic concept governing the democratic way of life accepted by the ..... investigation of the facts stated in the statement of objects and reasons and the preamble of the act was neither permissible nor was it gone into by the high court. mr. a. ..... if the entire constitution cannot be abrogated, can all the provisions of the constitution leaving the preamble, or one article, or a few articles of the original constitution be repealed and in their place other provisions replaced, whereby the entire structure of the constitution, the power relationship inter se three ..... (g) whether the state government was justified in repealing the kcca act, when it was enacted to discharge the directive principles of the state policy in compliance with the constitutional obligations as envisaged in the preamble and part iv of the constitution of india, which is the basic feature of the constitution, infringing .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1977Cal246,81CWN453
..... act to appeals filed under section 15 of the karnataka motor vehicles taxation act (35 of 1957). ..... the appellate authority, the co-operative tribunal, was of the opinion that under section 134 of the bengal co-operative societies act, 1940 read with the fourth schedule thereof an appeal was to be filed within a month from the date of communication of the award to the person aggrieved. ..... in which it was held that, in an application under section 18 of the land acquisition act, provisions of section 12(2) have no application because it was neither an appeal nor an application for review. in r. t. ..... act, 1963 states in its preamble that the act is for consolidation and amendment of the law of limitation of suits and other proceedings and for other purposes connected therewith. ..... sinha and hold that the provisions of section 29(2) would be applicable to appeals under the west bengal co-operative societies act, 1940 also as held in sunit pramanik's case : air1973cal364 .9. mr. ..... it was held that in hearing an appeal under the act, the court must guide itself by the provisions of the lim. ..... under the provisions of section 133-a (2) of the bengal co-operative societies act, 1940 the tribunal shall hear the appeals under the act as specified in its sch. ..... it was provided in section 34 of the ryotwari act provisions whereof were applicable to the case that subject to the provisions of lim. .....
Tag this Judgment!Court : Chennai
Reported in : AIR2005Mad408; 2005(4)CTC337; (2006)3MLJ684
..... on the entries in the schedule appended to karnataka motor vehicles taxation amendment act, 1997 (karnataka act 8 of 1997), which reads as ..... hold that section 4(1-a)(a), introduced by the tamil nadu amendment act 27 of 1998, as amended by the tamil nadu act 13 of 2003, by substituting schedule-iii, part-i, of the tamil nadu motor vehicles taxation act, 1974 as it relates to levy of lifetime tax for new registration of vehicles and section 3-a, levying green tax in respect of vehicles mentioned in fourth schedule of the tamil nadu motor vehicles taxation act, 1974 are constitutionally valid ..... issue a writ of declaration, declaring section 4(1-a)(a) of tamil nadu motor vehicles taxation act, 1974, introduced by the tamil nadu amendment act 27 of 1998, as amended by the tamil nadu act 1 3 of 2003, by substituting schedule iii, part-i and section 3-a levying green tax in respect of vehicles mentioned under the fourth schedule of the tamil nadu motor vehicles taxation act, 1974 as ultra vires and violative of article 14 of the constitution of india, in so far as it amounts to levy of life tax for new registration of vehicle of the petitioner is concerned.3. ..... the preamble of the water (prevention and control of pollution) act, 1974 ..... 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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2003(4)SC413; 2003(4)SCALE448; (2003)9SCC92; [2003]3SCR1056
..... state of gujarat : [1991]2scr524 , the court upheld the validity of the punjab motor vehicle taxation rules and similar rules framed by the states of gujarat, rajasthan and madhya pradesh and held that the working test for deciding whether a tax is compensatory or not is to inquire whether the trades ..... the state of rajasthan 0065/1961 : [1962]1scr517 the court considered the provisions of the rajasthan passengers and goods taxation act which provided that where passengers and goods were carried by motor vehicle from any place outside the state to any place within the state or from any place within the state to any place outside the state, tax was leviable on the fare or freight at a rate proportionate ..... word 'free' in article 301 means 'freedom to do whatever one wants to do, then chaos may be the result; for example, one owner of a motor vehicle may wish to drive on the left of the road while another may wish to drive on the right of the road. ..... is that these rules cannot fairly be said to impose a burden on a trader or deter him from trading: it would be absurd, for example, to suggest that freedom of trade is impaired or hindered by laws which require a motor vehicle to keep to the left of the road and not drive in a manner dangerous to the public. ..... 58/1978, the state legislature enacted the 1991 act wherein in preamble, it is specifically stated that it was incurring much more expenditure than the revenue from the road ..... aforesaid case is relied in state of karnataka and anr. v. .....
Tag this Judgment!Court : Karnataka
Reported in : II(1993)ACC6; ILR1993KAR30; 1993(1)KarLJ344
..... prior to the impugned act, the karnataka motor vehicles taxation act, 1957 was substantially amended in the year 1986 as per the karnataka motor vehicles taxation (amendment) act, 1986; inter alia, this act substituted the entire schedule to the act. ..... validity of the karnataka motor vehicles taxation (amendment) act, 1987 (karnataka act no. ..... according to the petitioners, the revenue collected by the state by virtue of the motor vehicles taxation act is so high as against the expenditure incurred; that it was absolutely unnecessary to raise the tax rate and that too by imposing a higher burden on the inter-state stage carriage operators. ..... it is obvious that if the preamble decided the matter, then the mercantile community would be helpless and it would be the easiest thing for the legislature to defeat the freedom assured by article 301 by stating in the preamble that it is meant to provide facilities to the tradesmen. ..... that the court will have to examine receipts and expenditure while considering the reasonableness of the levy, however, at page 1425, the court pointed out: 'whether a tax is compensatory or not cannot be made to depend on the preamble of the statute imposing it. .....
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