Judgment Search Results Home > Cases Phrase: karnataka sales tax act 1957 section 13 payment and recovery of tax Page 1 of about 1,693 results (0.317 seconds)

Sap India Private Limited Vs. Deputy Commissioner of Commercial Taxes

Court : Karnataka

Reported in : (2009)26VST417(Karn); 2009(3)KCCRSN96

..... the liability is sought to be realised by the respondents, commercial tax department of the government of karnataka, by resorting to the provisions of section 13(3)(b) of the karnataka sales tax act, 1957.3. ..... payment and recovery of tax. ..... in the code of criminal procedure, 1973 (central act 2 of 1974), on application to any magistrate, by such magistrate as if it were a fine imposed by him:provided that where a dealer or other person who has appealed or applied for revision of any order made under this act and has complied with an order made by the appellate or the revising authority in regard to the payment of the tax or other amount, no proceedings for recovery under this sub-section shall be taken or continued until the disposal of such ..... - (1) the tax or any other amount due under this act shall be paid in such manner in such instalments, subject to such conditions, on payment of such interest and within such time, as may be prescribed:provided that where the amount paid...(2) ... ..... appearing on behalf of the respondent sri shivayogiswamy, learned government pleader, on the other hand, submits that a writ petition merely questioning recovery proceedings is not tenable and that the demand is only consequential. ..... it is only a mode of recovery and any recovery notice itself cannot achieve its object. ..... 1984 of 2008 ; and when this matter is now pending before this court, the recovery is bad in law and therefore the notices at annexure 'b' should be quashed.6. .....

Mittal Investment Corporation Vs. Additional Commissioner of Commercia ...

Court : Karnataka

Reported in : [2001]121STC3(Kar)

..... the assessee is a registered dealer under the karnataka sales tax act, 1957 and according to him he is engaged in the business of developing properties ; acquiring the land with rights of the owner by paying full consideration, and thereafter developed the property on the said land and later sold the same as immovable property ; the assesses appellant claimed exemption from paying tax under section 5-b of the act ; the assessment for the years 1987-88, 1988-89, 1989-90 and 1990-91 were concluded by extending the benefit of composition under ..... union of india [1989] 73 stc 370, the relevant provisions of the transfer of property act, 1882 and karnataka sales tax act, 1957 and the decision of the high courts and the supreme court on the point, in building contracts it is not necessary that the contracted should have absolute ownership of the land. ..... where sale deed requires registration under section 54 of the indian transfer of property act, 1882, title does not pass until the sale deed has been registered though there may be transfer of possession and payment of consideration. ..... act as follows :' 'works contract' includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.'17. .....

Widia (India) Limited Vs. the Chief Commissioner of Income Tax

Court : Karnataka

Reported in : ILR1998KAR1887; [1998]233ITR1(KAR); [1998]233ITR1(Karn)

..... (2 of 1886), was in force;provided that in determining the written down value in respect of buildings, machinery or plant for the purposes of clause (ii) of sub-section (1) of section 32, 'depreciation actually allowed' shall not include depreciation allowed under sub-clause(a), (b) and (c) of clause (vi) of 'sub-section (2) of section 10 of the indian income-tax act, 1922 (11 of 1922), where such depreciation was not deductible in determining the written down value for the purposes of the said clause(vi);(c) in the case of any block of assets,-(i) in respect ..... these references are made under section 256(1) of the income tax act, 1961 (hereinafter referred to as the act) at the instance of the assessee and the revenue.2. ..... it is also contended that the excess available surplus carried over from the earlier year under the provisions of the payment of bonus act can be treated as an outgoing as it is not distributed as bonus in the year and as such the assessee is entitled for the relief for that carried over amount by giving deduction. ..... this question has already been decided by this court in commissioner of income-tax, karnataka-i bangalore v. .....

ibrahim Farukmiya Karajgi Vs. Kasimkhan and anr.

Court : Karnataka

Reported in : 2003(2)KarLJ563

..... has been brought about by the amending act of 1999, the power of the high court in the matter of revision under section 115 of the cpc has been curtailed; the intention of the legislature being that this court should not interfere with each and every interlocutory order passed by the trial court so that the trial of a suit could proceed speedily and that only the interlocutory order coming ..... substitute is this: whenever an objection is raised during evidence taking stage regarding the admissibility of any material or item of oral evidence the trial court can make a note of such objection and mark the objected document tentatively as an exhibit in the case (or record the objected part of the oral evidence) subject to such objections to be decided at the last stage in the final judgment. ..... as the opposite party is concerned, there is also no cause for concern because his right to cross-examine under order 18, rule 5 of the cpc is still available and he can always request the court to have the cross-examination of a witness in court in the manner as prescribed under order 18, rule 5 of the cpc instead ..... petitioner, was case where the appeals were filed against the orders made by the learned single judge of this court in refusing to stay the operation of rule 11 of the karnataka cinemas (regulation) (1st amendment) rules, 1974 pending disposal of the writ petition nos. ..... to stay the operation of rule 11 of the karnataka cinema (regulation first amendment) rules, 1974 pending disposal .....

Dena Bank Vs. Bhikhabhai Prabhudas Parekh and Co. and ors.

Court : Supreme Court of India

Reported in : AIR2000SC3654; [2001]107CompCas157(SC); 2000(4)CTC170; (2001)166CTR(SC)86; [2001]247ITR165(SC); JT2000(5)SC307; 2000(4)SCALE125; (2000)5SCC694; [2000]120STC610(SC)

..... with effect from 18.11.1983 the following sub-section (2-a) was inserted into the body of section 15 of the karnataka sales tax act, 1957 by amending act no. ..... in bombay sales tax act, 1959, under section 18 it is specifically provided that where any firm is liable to pay tax under the act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment. ..... during the pendency of the suit the state of karnataka tried to attach and sell the mortgaged properties for recovery of sales tax arrears due and payable by the partnership firm, the first defendant. ..... payment and recovery of tax. ..... the trial court also held that the state could not have attached and sold the said properties belonging to partners for recovery of sales tax dues against the firm. ..... section 158 of the karnataka land revenue act not only gives a statutory recognition to the doctrine of state's priority for recovery of debts but also extends its applicability over private debts forming subject matter of mortgage, judgment-decree, execution or attachment and the like. ..... 23 of 1983 and came into force on the same day:(2-a) where any firm is liable to pay any tax or penalty or any other amount under this act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.15we have seen that the common law doctrine of priority of crown debts would not extend to providing preference to crown debts over secured private debts. .....

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

..... said being the position of law, the high court has however proceeded to rely on certain provisions contained in chapter xiv of karnataka land revenue act, 1964 as also the provisions contained in sections 13 and 15 of karnataka sales tax act, 1957 for holding that the arrears of sales tax would be entitled to a preference even over the debt secured by mortgage in favour of the appellant bank. ..... whether property belonging to the partners can be proceeded against for recovery of dues on account of sales tax assessed against the partnership firm under the provisions of karnataka sales tax act, 1957. ..... ]247itr165(sc) vide para 10 where it has been held that the claim of a secured creditor will prevail over crown debts.by holding so, the division bench modified the judgment of the debts recovery appellate tribunal dated 27.08.2004 and directed that the claim of the petitioner will prevail over that of the income-tax department and the karnataka sales tax department, but this will be subject to the provisions of section 529-a of the companies act. ..... pendency of the suit, the state of karnataka tried to attach and sell the mortgaged properties for recovery of sales tax arrears due and payable by the partnership firm, the first defendant ..... on account of the provisions of this section that the commercial taxes officer claimed priority for the recovery of the sales tax dues from the sale proceeds of the mortgaged property. ..... sections (1) and (3) of section 13 relate to payment and recovery of tax .....

State of Maharashtra Vs. Official Liquidator of Reliance Heat Transfer ...

Court : Mumbai

Reported in : [2004]120CompCas648(Bom); (2004)2CompLJ317(Bom); [2004]53SCL158(Bom)

..... 264 of 2003, the state of karnataka, applicant therein, is claiming recovery of dues receivable from the company in liquidation under the provisions of the karnataka sales tax act, 1957, the karnataka tax on entry of goods act, 1979, as also under the provisions of the central sales tax act, 1956. ..... tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly : provided that if any state or part thereof there is no general sales tax law in force, the central government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section ..... in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10a of the general sales tax law of each state shall, with necessary modifications, apply, in relation to the assessment, reassessment, collection and the enforcement of payment of any tax required to be collected under this act in such state or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this act were a tax under such sales tax law. .....

M/s.Coromandel Sugars Ltd. Vs. The State of Karnataka and Others

Court : Karnataka

..... now let me refer to the exemption notification dated 20.03.2008, which reads as follows: "notification-ii in exercise of the powers conferred by sub-section (1) of section 8-a of the karnataka sales tax act, 1957 (karnataka act 25 of 1957), the government of karnataka hereby exempts with effect from the first day of april 2008 and upto 31st day of july, 2008, the tax payable bv a dealer under section 25-b of the said act, on the purchase of sugarcane. ..... - (i) rupees sixty five per tonne, when purchased by a manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar exceeds 10.5 per cent; (ii) rupees fifty per tonne, when purchased by a manufacture:" of sugar (including khandasari sugar) whose rate of recovery of sugar does not exceed 10.5 per cent; (2) in addition to the tax payable under sub-section(1) there shall be levied and collected each /ear by way of cess for the purpose of improvement of roads in sugarcane growing areas reserved for any ..... (4) every purchaser shall pay in advance every month the tax payable under sub-section (1) and cess payable under sub-section (2) on the quantity of sugarcane purchased by him during the preceding month = (5) the provisions of this act relating to assessment, payment, recovery, appeal and revision, and refund and exemption shall mutatis mutandis apply in respect of tax and cess payable under this section. .....

M/S Coromandel Sugars Ltd Vs. The State of Karnataka

Court : Karnataka

..... exemption notification dated 20.03.2008, which reads as follows: notification-ii in exercise of the powers conferred by sub-section (1) of section 8-a of the karnataka sales tax act, 1957 (karnataka act 25 of 1957), the government of karnataka hereby exempts with effect from the - 5 - wp no.41106/2014 first day of april 2008 and upto 31st day of july, 2008, the tax payable by a dealer under section 25-b of the said act, on the purchase of sugarcane. ..... sri h.venkatesh dodderi, aga) the commissioner of commercial taxes department of commercial tax gandhinagar, bangalore-560 009 the state of karnataka represented by its secretary commerce and industries department ssi sugars and textiles i floor, vikas soudha bangalore-560 001 the deputy commissioner of commercial taxes (audit and recovery) 3.7, dvo-3, 2nd floor bmtc, ttmc, b-block ..... tonne, a - 4 - wp no.41106/2014 manufacturer of sugar (including khandasari sugar) whose rate of recovery of sugar exceeds 10.5 per cent; (ii) fifty per rupees tonne, when purchased by a manufacturer of sugar khandasari sugar) whose rate of recovery of sugar does not exceed 10.5 per cent; (including (2) in addition to the tax payable under sub-section(1) there shall be levied and collected each year by way of cess for the purpose of improvement of roads in sugarcane growing areas ..... act relating to assessment, payment, recovery, appeal and revision, and refund and exemption shall mutatis mutandis apply in respect of tax and cess payable under this section .....

indital Constructions Machinery Ltd. Vs. Deputy Commissioner of Commer ...

Court : Karnataka

Reported in : [2006]146STC164(Kar)

..... the learned counsel for the petitioner submitted that the respondent herein initiated recovery proceedings under section 13(3)(b) of the karnataka sales tax act, 1957 ('the kst act' for short) for recovery of c.s.t. ..... for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each state, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this act in such states as if the tax and the interest payable under this act were a tax and an interest under such sales tax law ..... .further it is relevant to quote section 9(2) (a) to (d) (sic) also, which read as follows:(2) notwithstanding anything contained in any judgment, decree or order of any court or tribunal or other authority, all penalties under the general sales tax law of any state imposed or purporting to have been imposed in pursuance of the provisions of section 9 of the central sales tax act, and all proceedings, acts .....