Judgment Search Results Home > Cases Phrase: karnataka sales tax act 1957 chapter vi appeal and revision Page 4 of about 904 results (0.198 seconds)

C.Radhakrishnama Naidu and Oth Vs. The Government of andhra Pradesh,r ...

Court : Andhra Pradesh

..... 59-a enables the government to pass an administrative order which has the effect of negating the statutory provisions of appeal, revision etc.contained in chapter vii of the act which would have enabled the appellate or revisional authority to decide upon questions in relation to which an order under ..... 59-a enables the government to pass an administrative order which has the effect of negating the statutory provisions of appeal, revision etc.contained in chapter vii of the act which would have enabled the appellate or revisional authority to decide upon questions in relation to which an order ..... (2) ald3326 2012 (6) ald2607 (1989) 3 scc998 (2012) 1 scc656 9 air1957madras 472 10 air1970orissa 22 11 air1958patna 193, 12 (2009) 7 scc36313 2013 (4) ald42614 air1955sc60415 1902 ac47416 2014 (4) ald35817 2013 1 alt77418 (2003) 5 scc66219 (1989)14 appeal cases 493 20 (1980) 2 scc12021(1980) 4 scc65322(1980) 4 scc69723 air1941pc1624 air1967sc1427 honble sr.justice s.v.bhatt writ petition nos.24587 of2014 31074 of2014 24629 of2014 24989 of2014 27046 of2014 27140 of2014 27279 of201427301 ..... , the karnataka tax on entry into local areas for consumption, use or sale therein was upheld under articles 301 and 304(a) on this principle: the court should, as far as possible, avoid any decision or interpretation of a statutory provision, rule or bye-law which would bring about the result of ..... year 1957 onwards, survey no.242 has been subjected to a series of registered transactions of sale and purchase .....

M.L. Vasudeva Murthy and Sons and Others Vs. Joint Commissioner of Agr ...

Court : Karnataka

Reported in : [1992]198ITR426(KAR); [1992]198ITR426(Karn); 1991(2)KarLJ495

..... - notwithstanding anything contained in the karnataka agricultural income-tax act, 1957 (karnataka act 22 of 1957) (hereinafter referred to as the principle act), the provisions of this act shall apply to the assessment of agricultural income derived during any previous year ending on or after the thirty-first day of march, 1982.'3 ..... in these writ petitions, certain notices under section 35 of the karnataka agricultural income-tax act, 1957 ('the act' for short), issued by the respondent in respect of the assessment years relatable to the periods prior to the accounting year ending on march 31, 1982, are primarily ..... the purpose of this provision is quite clear and is similar to the revisional powers created under the provisions of the income-tax act, sales tax act, etc. ..... whether such an order was passed before or after the conferment of the revisional power on him; thus, it means that the joint commissioner is competent to revise any order even though the order relates to the assessment of agricultural income derived during any previous year earlier to the previous year ending of march 31, 1982.6. ..... some of the judicial pronouncements expressed the view that the order covered by section 263(1) did not include any order which has been the subject-matter of any appeal and the doctrine of merger was applied to such orders. ..... section 17 of the act is in chapter iii providing for the income-tax authorities and this section enumerates the several authorities for the purpose of the act. .....

Gammon India Ltd. Vs. Spl. Chief Secretary and ors.

Court : Supreme Court of India

Reported in : 2006(2)ALD103(SC); JT2006(2)SC494; 2006(2)SCALE414; (2006)3SCC354; [2006]145STC1(SC)

..... the principal question which falls for adjudication in these appeals is regarding the jurisdiction of the assistant commissioner of commercial taxes, warangal division, andhra pradesh in initiating and completing penalty proceedings under the andhra pradesh general sales tax act, 1957 (for short a.p.g.s. ..... (2) notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceedings made or preferred to any officer or authority under the said act or section and pending at the commencement of the act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings was made or preferred. ..... deals with the effect of repealing the act, reads as under:effect of repealing an act - where any act to which this chapter applies, repeals any other enactment, then the repeal shall not:(a) affect anything done or any offence committed, or any fine or penalty incurred or any proceedings begun before the commencement of the repealing act; or(b) revive anything not in force or existing at the time at which the repeal takes effect; or(c) affect the previous operation of any enactment ..... karnataka state road transport corporation and ors. .....

Sri Lakshmi Brick Industries Vs. Tax Recovery Officer Xxvii

Court : Chennai

..... respondents 1 and 2 in all the writ petitions states that the time limit for filing a tax appeal is not over and therefore, the demand notice should continue in terms of section 225(2) and (3) of the income tax act, 1961 and it reads ..... act and rule 56 and rule 63 of second schedule is that if before an order confirming the sale is actually passed by the tax recovery officer, the demand of tax consequent upon an order made in appeal or other proceedings under the act has been reduced to nil, the tax recovery officer is obliged to cancel the certificate and as soon as the certificate is cancelled, he shall have no power to make an order confirming the sale. ..... accordance with a scheme framed by the central government or a state government for reconstruction or redevelopment of existing buildings in areas declared to be slum areas under any law for the time being in force and such scheme is notified by the board in this behalf; (c) the residential unit has a maximum built-up area of one thousand square feet where such residential unit is situated within the city of delhi ..... tax was sought under chapter vi-a of the tamil nadu income tax act, 1961 and that was disallowed by the assessing officer and ..... reads as follows:- in view of our above findings and the law laid down by the hon'ble karnataka high court, all the four appeals filed by the assessee relevant to the assessment years ..... that the demand notice should be revised in terms of the order of the commissioner of income tax (appeals). .....

Commercial Corporation of India Ltd. Vs. Income-tax Officer and Others

Court : Mumbai

Reported in : [1993]201ITR348(Bom)

..... had to be viewed in the context of whether the commission paid to the agent was within the meaning of the appropriate section of the andhra pradesh general sales tax act, 1957. ..... a new section 115bb in chapter xii of the income-tax act was introduced whereby the income by way of winnings from lotteries was brought under the head 'income from other sources' and as from april 1, 1987, such amendment was brought into force with the result that a flat rate of tax had to be paid without deduction ..... even if the petition seems to be good and worthy of challenge, it is premature because the petitioner has an alternate remedy by way of an appeal or a revision under the very act. ..... cit : [1991]189itr698(kar) , a division bench of the karnataka high court was concerned with a case of deduction under section 80tt, as it stood then, upon the sale of a lottery ticket and the seller received bonus/commission, as one of the tickets sold by him had won the first prize, and the question was whether the seller of the lottery ticket was winning a lottery ..... already referred to the judgment of division bench of the karnataka high court in visveswaraiah lucky centre v. ..... the karnataka high court clearly held that this type of chance does not amount to winning of lottery as the vendor of the prize winning lottery does not contribute to or take a chance for a prize against a ..... facts, it is clear that lucky centre was an agent for selling lottery tickets, the lottery being conducted by the state of karnataka. .....

P. Shekar Vs. K.S. Muralidhar

Court : Karnataka

Reported in : 2003CriLJ4258; ILR2003KAR3505

..... other law for the time being in force are compoundable with permission of the court and if in such cases trial have still not commenced, the criminal court shall, after hearing the public prosecutor and other parties represented before it or their advocates, discharge or acquit the accused, as the case may be, and close such cases'.therefore, the learned trial court discharged the accused because the present case ..... i pass the following order: the criminal revision petition is allowed and the impugned order dated 20.12.1999 passed in ..... on 7.9.1999, the trial court, on perusal of the charge sheet, came to the conclusion that it was a case of summons trial, and therefore, adjourned the case, for recording plea of the accused under section 251 of cr.pc to 28.10.1999, on which date the accused was present, plea was also ready, but the ..... can declare the law, they can interpret the law, they can remove obvious lacunae and fill the gaps but they cannot entrench upon in the field of legislation properly meant ..... cmm bangalore city discharging the accused for the offences under sections 448 and 427 of ipc is set aside and the matter is remitted back to the trial court to dispose of the case in accordance ..... like legislature, enact a provision akin to or on the lines of chapter xxxvi of the code of criminal procedure, 1973.'14. ..... state of karnataka, : 2002crilj2547 overruled both the decisions rendered ..... an eviction petition against the complainant under section 21(1)(h) of krc act registered in hrc no. .....

Lingamma Vs. State of Karnataka

Court : Karnataka

Reported in : AIR1982Kant18; ILR1981KAR161; 1981(2)KarLJ177

..... act dealing with the powers of the tribunal provides that it shall have all the powers which the karnataka sales tax appellate tribunal, the karnataka co-operative appellate tribunal and the karnataka revenue appellate tribunal had immediately before the commencement of this act under the karnataka sales tax act, 1957, the karnataka co-operative societies act, 1959 and the karnataka land revenue act ..... chapter v of the said act contains provisions pertaining to appeal and revision ..... appeal to the income- tax appellate tribunal under section 254 of the income-tax act, 1961 challenging the orders passed under section 271(1)(c) read with section 274(2) of the act imposing penalties for concealment of particular in come and ..... that no express provision has been made conferring power on the tribunal to make interlocutory orders appointing receivers pending disposal of appeals under the karnataka land revenue act, clearly indicates that the legislature did not intend that the tribunal should have such powers.in the order of reference a doubt has been expressed as ..... (1) of section 6 provides that subject to the provisions of subsections (2) and (3), the powers of the tribunal in all matters relating, to appeals, revisions and other proceedings shall be exercised by a bench of two members of whom ..... granting of stay orders pending disposal of an appeal, revision or other proceedings and passing of orders of interlocutory character in such proceedings are some of the matters in respect of which a .....

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. J ...

Court : Kerala

Reported in : [2001]121STC80(Ker)

..... the section in question was section 22-a of the karnataka sales tax act, 1957. ..... distinction can be made on this point between the right of appeal and a proceeding in revision, inasmuch as the remedy of revision statutorily provided is also a right which is available to a party aggrieved and vests in him as and when the us commences. ..... for the bench, observed thus : 'we, therefore, hold that there is no difference in the intrinsic quality between a 'right of appeal' and a 'right of revision' to a tribunal. ..... the division bench held that in taxation matters the statutory right of appeal or revision are also vested rights and is to be determined from the law as it was when the order of assessment was ..... chapter vii of the act deals with appeals, revisions and ..... under sections 37 and 38 of the act powers of revision are conferred on the board of revenue and under section 39 power of appeal is conferred on the appellate ..... per section 35 of the act, as it stood on the day when the assessments were rendered in these cases (15th march, 1977), and still later when the appeals were filed by the assessee against these three orders, suo motu revision by the deputy commissioner was not possible under section 35(2)(b), since the assessment orders were made the subject of appeals. ..... section 35 of the act before its amendment gave power to the assessee to invoke the power of revision in cases where time for appeal has expired and more than four years have not expired after the passing of the order referred .....

M.P. Laxman Vs. Agricultural Income-tax Officer and anr.

Court : Karnataka

Reported in : (1985)51CTR(Kar)18; [1986]157ITR1(KAR); [1986]157ITR1(Karn)

..... ]83itr26(sc) , to sub-section (2) of section 12b of the karnataka sales tax act, 1957, which empowered the levy of penalty under that provision. ..... , dealing with section 12b(3) of the karnataka sales tax act which empowered the levy of penalty, reviewing all the earlier cases and in particular the two cases noticed by us earlier, speaking ..... article 226 of the constitution, the petitioner has challenged the constitutional validity of section 18(2a)(b) of the karnataka agricultural income-tax act of 1957 (karnataka act no. ..... ]83itr26(sc) , the supreme court considering the scope of levy of penalty under section 9(1) read with section 25(1) (e) of the orissa sales tax act of 1947, to a case of a dealer who had failed t get himself registered under that act, explained the principles that should be applied in construing penal provisions in these words (page 29) : 'under the act, penalty may be imposed for failure to register as a dealer : section 9(1) read with section 25(1) (a) of the act. ..... but unfortunately, such an order is not appealable or revisable under the act and is made final, which naturally compels this court to entertain writ petitions almost as a matter of course and examine the validity of the orders impugned ..... (7th edition) succinctly brings out the distinction and difference between the terms 'shall' and 'may' in part ii, chapter 11 - effect of statutes creating duties - in these words : 'shall' and 'may' 'this distinction is reflected in the use of the words 'shall' or 'may .....

Saligram and Co. and anr. Vs. Deputy Commissioner of Taxes and ors.

Court : Guwahati

..... commercial tax officer) where the karnataka high court pointed out as follows :'the powers given to the officers under section 28 and other provisions of the karnataka sales tax act, 1957, to take action against registered dealers for violation of the law are intended for the proper enforcement of the sales tax law and designed in the public interest. ..... 'the section 28(1) and (2) of the karnataka sales tax act is in pari materia with the assam act. ..... state of mysore) where the mysore high court pointed out as follows :'the provisions contained in the code of criminal procedure; 1898, relating to searches and seizures would be applicable mutatis mutandis to searches and seizures made under section 28(2) of the mysore sales tax act, 1957.it is highly unbecoming of the officers of the department to conduct illegal search, and seize documents or accounts and make it appear that they are voluntarily handed over to them. ..... this is annexure vi to the writ application.a revision petition was filed before the commissioner of taxes under section 20(2) of the assam finance (sales tax) act challenging the notice under section 31(1) of the act and also seizure of the books of account. ..... the parties against whom search is to be conducted are entitled to the protection given under the provisions contained in chapter vii and in particular of those in section 165 of the code of criminal procedure, 1898. .....