Judgment Search Results Home > Cases Phrase: karnataka sales tax act 1957 section 31 composition of offences Page 14 of about 726 results (0.200 seconds)

Jai Hanuman Distributors Vs. State of Bihar

Court : Patna

..... (supra) the question was as to whether the undisputed additional tax is also to be paid along with sales tax at the time of filing of the appeal under the karnataka sales tax act, 1957. ..... after considering the matter from every angle we are of the view that section 11(3) talks of only deduction of sales tax paid at each preceding stage of sale and not additional tax and as such while making the demand of tax payable at each subsequent stage of sale for the purpose of section 11(3) of the act only sales tax paid is to be adjusted and not additional tax.in the result, there is no merit in this writ application and the same is dismissed.r.s. ..... the case of petitioner is that for determining the liability to pay tax, the sales tax and additional tax paid at the immediately preceding stage of the sale are to be deducted from the total sale price in view of the definition of tax under section 2(x) of the act which includes both tax and additional tax. ..... no doubt the tax includes both tax and additional tax as per definition under section 2(x) of the act but section 11 deals with the point or points in the series of sales at which the sales tax shall be levied and sub-section (3) of section 11 clearly provides that when there is multi point of levy of sales tax, the amount of sales tax paid at each preceding stage of sale shall be adjusted against the amount of tax payable at each subsequent stage of sale in the prescribed manner. .....

Mamta Surgical Cotton Industries and ors. Vs. Assistant Commissioner o ...

Court : Rajasthan

Reported in : (2003)181CTR(Raj)234; RLW2003(4)Raj2208; [2004]136STC317(Raj)

..... it was also proposed that penalty and interest under sections 65 and 58 pf rajasthan sales-tax act are also attracted.a detailed reply was filed by the petitioner to the show-cause notice as issued by the respondent ..... packers (1980) 46 stc 63 (sc) wherein it has been observed as under :'section 5a(1)(a) of the kerala general sales-tax act envisages the consumption of a commodity in the manufacture of another commodity. ..... the expression 'manufacture' in section 2(17) of the bombay sales-tax act, 1959, must be interpreted in a practical and workable manner and the mere fact that the words used in the definition of 'manufacture' are very wide cannot lead one to so widely interpret them as to render ..... circumstances, the assessing authority was justified in subjecting it to tax and imposing penalty upon the assessee under section 16 of the rajasthan sales-tax act.15. ..... the position, production of the commodity known as surgical cotton is not taxable under the rajasthan sales-tax act, 1994 (for short 'the act'), because tax has already been paid on the agricultural produced cotton after ginning.4. ..... through some manufacturing processes, cannot fall under entry 2 of the second schedule to the tamil nadu general sales-tax act, 1959, because for that entry to apply the cotton must be in unmanufactured stage. ..... state of karnataka (2000) 118 stc ..... state of karnataka (1982) 49 stc 110 turned on the concept of consumption of goods for the purpose of bringing into existence new ..... of karnataka and anr .....

B. Suresh Chand Vs. State of Tamil Nadu Rep. by the Secretary Revenue ...

Court : Chennai

Reported in : 2006(4)CTC805; (2006)4MLJ850; [2006]148STC477(Mad)

..... (iv) in : air2006sc865 (referred to supra), the apex court while considering the enforceability of the charge created under section 13(2)(i) of the karnataka sales tax act 1957 observed as follows: -19. ..... steels reported in : 1998(1)ctc124 , to contend that the appellant is a bonafide purchaser without notice of charge under section 24(1) of the tamil nadu general sales tax act, 1959 (hereinafter referred to as 'the act') and therefore the property purchased by him under a registered sale deed dated 25.09.1977 from the vendors' who were tax defaulters under the act cannot be proceeded against for the recovery of sales tax arrears.2. ..... the question referred to the full bench for answer is as here-under :what is the extent a bonafide purchaser for value is bound by the charge for payment of arrears of sales tax created under section 24 of the tamil nadu general sales tax act, 1959.before the division bench, the learned counsel for the appellant relied upon a decision of the division bench of this court rendered in the case of deputy commercial tax officer, thudiyalur assessment circle, coimbatore and anr. v. r.k. ..... there is no provision in the bombay provincial municipal corporation act, similar to section 24(2) of tamil nadu general sales tax act, 1959, providing for enforcement of the charge created under section 141(1) of the bombay provincial municipal corporation act. .....

State of M.P. and ors. Vs. Canara Bank and ors.

Court : Madhya Pradesh

Reported in : 2002(5)MPHT530

..... the said case related to the sales tax dues recoverable under the provisions of karnataka sales tax act which provided that any tax assessed under the said act, was recoverable as an arrears of ..... sales tax act, 1958 (hereinafter referred to as 'the act' for convenience), the appellants had first charge to recover the sales tax ..... shall get precedence over the claim of the appellants for recovery of sales tax dues in pursuance of the provisions of section 33-c of the act.8. ..... the apex court on 15th of march, 2001, it has been laid down that even if the charge regarding loan taken from the bank was created earlier than coming into force of section 33-c of the act, yet in view of section 33-c, the charge thereby created in favour of the state in respect of the sales tax dues will prevail over the charge created in favour of the bank. ..... it was laid down therein that the claim of the state for recovery of sales tax dues, shall have preference, over the claim of the plaintiff/bank for recovery of the loan amount from the property ..... , coming into force of section 33-c of the act, the charge over the property created by hypothecation and mortgage in favour of the plaintiff ..... made on 7-9-73, the same cannot be defeated by section 33-c of the act which was incorporated by way of amendment by act no. ..... that an application under order 15 rules 1 and 2 read with section 151, cpc was filed by plaintiff/defendant no. ..... context, learned counsel for the appellant submitted that under section 33-c of the m.p. .....

Ashutosh Vs. State of Rajasthan and ors.

Court : Supreme Court of India

Reported in : AIR2005SC3434; 2005(4)AWC3869N(SC); IV(2005)BC13(SC); 2006(1)BomCR760; 2005(4)CTC408; [2006(2)JCR155(SC)]; JT2005(8)SC58; 2005(4)KLT264(SC); (2005)7SCC308

..... partners can be proceeded against for recovery of dues on account of sales tax assessed against the partnership firm under the provisions of the karnataka sales tax act, 1957. ..... to a partner;(b) the notice must be a notice of any matter relating to the affairs of the firm;(c) fraud should not have been committed with the consent of such partner on the firm.section 24 is based on the principle that as a partner stands as an agent in relation to the firm, a notice to the agent is tantamount to the principles and vice versa. ..... and setting aside the judgment of the high court observed as follows:'section 25 of the partnership act does not make a distinction between a continuing partner and an erstwhile ..... has relied on section 25 of the partnership act, 1932 for the purpose of holding the partners as individuals liable to meet the tax liability of the ..... sections 24 & 25 of the indian partnership act, 1932 can be usefully referred to in the present context which are reproduced hereunder:'section 24- effect of notice to the acting partner - notice to the partner who habitually acts in the business of the firm of any matter relating to the affairs of the firm operates as notice to the firm, except in the case of a fraud on the firm committed by ..... it was further submitted that section 53 of the transfer of property act, 1882 does not apply to the facts of this case and that the will was executed bonafidely by smt dhanwanti devi on 7.12.1983 in favour of the appellant and that there was .....

K.N. Sakrappa S/O Pothappa, Deepa Trading Company Vs. Karnataka State ...

Court : Karnataka

Reported in : ILR2009KAR2415; 2009(3)KCCR1566; 2009(5)KLJ720; 2009(5)AIRKarR277

..... 7 by having recourse to the property which the petitioner purchased in the auction sale and has also taken further coercive action such as attachment of bank accounts of the petitioner which is the latest coercive action on the part of the third respondent as per garnishee notice dated 4.3.2009 [copy at annexure-b] served on the bankers of the petitioner in exercise of the powers under section 14 of the karnataka sales tax act, 1957 [for short kst act'] and indicating therein that a sum of rs. ..... by the respondents 5 to 7; that it was the duty of the respondents 5 to 7 to have cleared any sales tax dues if at all were due from respondents 5 to 7 and which even if had constituted a charge on the property of respondents 5 to 7 upto the date of auction sale; that the property having been sold in a public auction by the karnataka state financial corporation in exercise of its statutory powers under section 29 of the sfc act, the property vests free from encumbrances in favour of the auction purchaser; that ..... and particularly having purchased the property which had been secured in favour of the karnataka state financial corporation by the borrower from the bank and for realization of the amount due to the bank in a public auction sale in exercise of its statutory power under section 29 of the sfc act and therefore is well insulated from any recovery proceedings by respondents 3 and 4 for realizing any tax arrears that perhaps was due by the erstwhile owners of the property. .....

Videocon International Ltd. Vs. the State and ors.

Court : Karnataka

Reported in : ILR1997KAR2427

..... the petitioner is a dealer under the karnataka sales-tax act, 1957 dealing in electronic and electrical goods like television-sets, ..... petitions is that even though it has an excellent case, in the appeals pending before the tribunal, yet in the light of the provisions of section 22(3-a) and (5) of the act, the appellate tribunal has no jurisdiction to grant any interim stay against the recovery of the amount of tax determined pending disposal of the appeal before it, leaving no alternative for it except to seek a mandamus from this court in its extraordinary writ jurisdiction.4 ..... xxx xxx xxx (3) notwithstanding anything contained in sub-section (1) the tax under this act shall be levied- (a) in the case of the sale of any of the goods mentioned in column (2) of the second schedule, by the first or the earliest of successive dealers in the state who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said schedule, on the (taxable turnover) of sales of such dealer in each year relating to such ..... goods; xxx xxx xxx xxxxxx xxx xxx xxx provided further that where any goods liable to tax under this act are produced or manufactured by a dealer with the name or trade .....

Amaravathi Wines Vs. Deputy Commissioner of Commercial Taxes and anr.

Court : Karnataka

Reported in : ILR1997KAR875

..... of tax or amount purported to have been collected by way of tax) in relation to such assessments, levy or collection under the provisions of the karnataka sales tax act, 1957 (karnataka act 25 of 1957) and the karnataka tax on entry of goods act, 1979 (karnataka act 27 of 1957) (hereinafter referred to as the principal acts) before the commencement of the karnataka taxation laws (amendment) act, 1996 shall be and shall be deemed to be valid and effective as if such assessment, levy or collection or action of thing had been made, taken or done under the principal acts as amended by clause (i) of sub-section (2) of section 3 and section 4 of this act and ..... constitutional validity of explanation to first proviso to subsection (1.a) of section 5 of karnataka sales tax act, 1957 ('the act' for short) as introduced by section 3 of karnataka taxation laws (amendment) act, 1996 w.e.f. ..... sum up the issues raised in these writ petitions, it can only be said, that karnataka act 1/1996 has brought about a number of amendments in the sales tax act. ..... a construction of the proviso, the court was pleased to hold that under the scheme of section 5(1.a) of the act, the amount collected by a registered dealer from the consumer by way of sales tax and paid over to the state govt. ..... the levy of sales tax on certain alcoholic liquors for human consumption, in contradiction to other commodities, is governed by sub-section (1.a) of section 5 of the act, as inserted by the amendment act of 1988 effective from .....

D.S. Jayaram Vs. the Commercial Tax Officer

Court : Karnataka

Reported in : ILR1996KAR2512

..... (sales tax bangalore in c.c.nos.255/95 and other connected cases ordering process to the accused for the offence under section 29(1)(g)/(a) of the karnataka sales tax act 1957 (for short 'the kst act').2. ..... is applicable even to the proceedings arising under the karnataka sales tax act. ..... the karnataka sales act,1957(karnataka act 25/57)'.9. ..... (sales tax) ought not to have taken cognizance of the alleged offences since they were time barred in view of the period of limitation prescribed under section.468 of the code of criminal procedure and the decision of this court in j.p. ..... on the other hand, sri ibrahim learned hcgp submitted that in view of the karnataka economic offences (inapplicability of limitation) act, 1981 (karnataka act 10 of 1982)-which came into force with effect from 29.3.92, chapter xxxvi of the cr.p.code has been made inapplicable to certain offences, including the offence punishable under the k.s.t. ..... 10 of 1982; reads thus:'2.chapter xxxvi of the code of criminal procedure 1973 not to apply to certain offences; nothing in chapter xxxvi of the code of criminal procedure, 1973 (central act 2/74) shall apply to-(i) any offence punishable under any of the enactments specified in the schedule; or(ii) any other offences which under the provisions of that code, may be tried along with such offences, and every offence referred to in clause (i) or clause. ..... section 2 of karnataka act no. .....

Manas Electric Company, Rep. by Sri B. Surendra Shiyal Proprietor Vs. ...

Court : Karnataka

Reported in : ILR2007KAR1466; (2007)8VST223(Karn); 2007(3)KCCRSN191

..... the appellant is a proprietary concern and registered dealer under the provisions of the karnataka sales tax act, 1957 (hereinafter referred to as the 'act', for short) has questioned the correctness of the order passed by the learned single judge in writ petition no. ..... therefore, the contention urged by the learned counsel for the appellant that the 5th respondent was not competent to reassess the escaped turnover for re-assessment of sales tax of the appellant-establishment placing reliance upon section 2(1)(f) is wholly untenable in law, hence the contention urged on behalf of the appellant by us cannot be accepted by us and the same is rejected.14. ..... having regard to the statutory provisions provided under section 12(a)(1) r/w section 3-a(1), the commissioner of sales tax is empowered to appoint any officer for the purpose of re-assessment of escaped turnover for payment and such officer can exercise his power as the assessing authority under section 12(a)(1) of the act for the above purpose. ..... by the 5th respondent against the appellant, having regard to the order passed by the 1st respondent, changing the 5th respondent and appointing the 3rd respondent as the assessing authority in exercise of his power under section 3-a(1) of the k.s.t act at the instance of the appellant, the orders of re-assessment passed by him from the date of initiation of the proceedings namely, the date of issuance of notice by the 5th respondent to the appellant for re-assessment of escaped turnover .....