Judgment Search Results Home > Cases Phrase: karnataka tax on luxuries act 1979 section 4 mode of collection of tax Page 6 of about 167 results (0.121 seconds)

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

..... board, poona : air1959sc582 , under section 100 of the government of india act, 1935, read with entry 50 in schedule vii thereto the provincial legislature had the power to make law with respect to 'taxes on luxuries, including taxes on entertainments, amusements, betting and ..... on the ground that entry 62 in list ii conferred exclusive power on the state legislature to levy tax on luxuries and entry 54 in list ii empowered the state to levy tax on the sale of goods. ..... (5) 'architect' means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the architects act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture ; ..... air1959sc582 , that where the legislature has the power to make law with respect to tax on luxuries, entertainments, amusements, etc. ..... thus, the two taxes are separate and distinct and the two cannot be merged into each other merely because a person liable to tax under entry 60 in the state list is also liable to collect and pay tax on sale of goods under entry 54 in the said list is one and the same person in both the ..... state of karnataka : [1990]1scr614 and in federation of hotel and restaurant association ..... the true scope of article 248 and entry 97 in list i can be better appreciated after taking into consideration the following weighty observations of the apex court in state of karnataka v. .....

Den Soccer Private Limited vs.gnctd and Ors.

Court : Delhi

..... (c)2563/2013 and connected matters page 40 of 143 section 6 - tax on payment for admission to entertainment (1) subject to the provisions of this act, there shall be levied and paid on all payments for admission to any entertainment, other than an entertainment to which section 7 applies, an entertainment tax at such rate not exceeding one hundred per cent of each such payment as the government may from time to time notify in this behalf, and the tax shall be collected by proprietor from the person making the ..... the counsel submits that though the products promoted fall under the class of luxury goods and these brands may relate to different products, yet they may all be co-advertised and promoted in the same event. ..... .(c)2563/2013 and connected matters page 58 of 143 section 3; sub-section (2) of section 4 provides for different modes specified thereunder for payment of the amount of duty due on the entertainment ..... . cavasji v state of karnataka 1985 (1) scr825tated as follows: it may be open to the legislature to impose the levy at the higher rate with prospective operation but levy of taxation at higher rate which really amounts to imposition of tax retrospective effect has to be justified on proper and cogent grounds ..... . it is difficult to believe that the fashion show was held with the object of educating prospective students who would be interested in joining the institute of art, fashion designing and modelling and was, therefore, exempt under section 11(3) of the 1979 act .....

Shakthi Hill Resorts Pvt. Ltd. Vs. Additional Commissioner of Commerci ...

Court : Karnataka

Reported in : (2007)5VST412(Karn)

..... the same reads as under:notification-iin 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 immediate effect the tax payable under the said act in respect of sale of food and drinks by new tourism units situated in the places specified in column (2) of the table below to the extent indicated in column (3) and during the period mentioned in column ..... a tourism unit, from the date of its ceasing to be so ; and(iii) the turnovers on which tax is collected by the eligible units under the provisions of the karnataka sales tax act, 1957.procedure:(i) the eligible units must produce before jurisdictional assessing authority, the original certificate issued by the director of tourism, government of karnataka certifying:(a) that the unit is registered with the director of tourism, government of karnataka and that the unit is situated in a place of category 'b' or 'c' as specified in the g.o. no. ..... by the assessee, the director of tourism, bangalore, has issued a certificate dated april 9,1997 granting 100 per cent exemption from payment of sales tax and luxury tax for a period of three (3) years from the date of going into business as evidenced by first sale invoice dated february 21, 1997.6. ..... provides for reclassification of tourist places in the state of kamataka under categories 'a, b, c, d and e', investment subsidy, exemption from sales tax, luxury tax, etc. .....

Rudraiah Raju Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1986KAR587

..... secretariat,vidhana soudha,bangalore, dated : 11th april 1985notificationwhereas a draft of the following rules further to amend the karnataka excise (bottling of liquor) rules 1967 was published as required by sub-section 1 of section 71 of the karnataka excise act 1964 (karnataka act 21 of 1966) section 2c(1) of the karnataka gazette (extra-ordinary) dated 2-4-1984 inviting objections and suggestions from all persons likely to be affected thereby on or before 8-4-1984.and whereas the ..... that in a modern complex society which is seeking to bring about transformation of its social and economic structure and trying to reach social justice to the vulnerable sections of the people by creating new social, collective 'diffuse' rights and interest and imposing new public duties on the state and other public authorities, infinite number of situations are bound to arise which cannot ..... (underlining by us)in view of the ratio of the above decisions as also the ratio in ramana dayaram shetty, : (1979)iillj217sc and kasturi lal, : [1980]3scr1338 , we see no substance in the contention that a decision of the government to confer any type of privilege in liquor trade ..... rejecting the contention of the assessing authority that in order that a lower concessional rate of tax is applicable in respect of goods purchased and used in the manufacture of other goods for sale, that a registered dealer must himself sell the ..... parting with its rights and not the mode of fixing that price is what constitutes the .....

M/S. Jagadale and Sons, Bangalore and Etc. Etc. Vs. State of Karnataka ...

Court : Karnataka

Reported in : AIR1990Kant251; ILR1990KAR101; 1990(1)KarLJ18

..... wide latitude to experiment with the laws and regulations in this sphere, as observed in garg's case (air 1981 sc 2138) and nandulaps cases : [1987]1scr1 excerpts already quoted by us in the earlier part of this order.section 15(2) cannot be read as vesting a right in any one for the licence, with a duty in the deputy commissioner or the excise commissioner to grant the licence; it has to be read as defining the respective jurisdiction of the ..... rale becomes effective from the date of its enforcement, without a need to await for its being placed before the legislature, is also clear from the phraseology of sub-section (4), which says that, if the legislature modifies the rule thereafter the modified rule shall be enforced and till then, whatever was done earlier under the unmodified rule, shall ..... under the excise law in force in any other state, becomes a statutory licence under the act and therefore the right to deal, such as, to purchase from or sell into, the state of karnataka flowing out of those licenses of other states are affected by the rules and hence the rules ..... has been explained by it as the channelisation of the business through the governmental agency to prevent tax evasions; entire liquor in the state has to, hereinafter, commence its journey into the market, ..... art, 301 protects the collective rights of trade or ..... in liquor and in fact sat pat's case : [1979]3scr651 has applied the above principles to liquor dealings. ..... label is a recognised mode of safeguarding the interest .....

The Excise Commissioner, Karnataka Vs. Mysore Sales International Ltd ...

Court : Supreme Court of India

..... the assessing officer held that the appellant is a seller and the liquor vendors are buyers in terms of section 206c of the income tax act and hence the appellant was under a legal obligation to collect income tax at source from the liquor vendors (contractors) for the financial years relevant to the aforesaid assessment years. ..... of debiting of the amount payable by the buyer to the account of the buyer or at the time of receipt of such amount from the said buyer in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, collect from the buyer of any goods of the nature specified in column (2) of the table below, a sum equal to the percentage, specified in the corresponding entry in column (3) of the said table, of such amount as income ..... and order, the division bench had dismissed the writ appeal filed by the appellant as well as other writ appeals filed by mysore sales international, state of karnataka and mysore sugar company limited assailing the common judgment and order dated 27.10.2003 passed by the learned single judge of the high court, dismissing writ petition nos ..... for human ten per consumption (other than india- cent made foreign liquor) and tendu leaves (ii) timber obtained under a forest fifteen per lease cent 29 (iii) timber obtained by any mode five per other than under a forest lease cent (iv) any other forest produce not being fifteen per timber or tendu leaves cent provided that where the assessing officer, on an application made .....

inspecting Assistant Commissioner Vs. Piem Hotels Limited. (Also Piem ...

Court : Mumbai

Reported in : II(1995)ACC212; (1993)45TTJ(Mumbai)510

..... assessee had also filed a return under the karnataka tax luxuries (hotels and lodging houses) act, 1979, in the month of march, 1983. ..... assessee had filed a return under the karnataka tax luxuries (hotels and lodging houses) act, 1979, in the month of march, 1983. ..... 112 of the karnataka municipal corporation act, 1976, dt. ..... the total collection of the room rent during the year was rs. ..... at least one of the decisions was under the provisions of wt act and that decision could not be of much help in deciding the issue regarding the setting up of the business.13. ..... usual remission has been allowed in respect of the property tax upto 23rd feb. ..... the sales-tax authorities granted registration from 9th march, 1983. ..... reported in : [1979]119itr616(bom) . ..... 35b of the act though there was nothing which was to be exported by the assessee as the assessee is a company running a hotel in india and was not entitled for weighted deduction under s. ..... 40(c) of the it act.we have heard the parties to the dispute. ..... 40(c) of the act.we have heard the parties to the dispute and we are of the view that the cit(a) was in error in holding that for limiting the expenditure for provision of salary to the employee directors the applicable provisions ..... and also a registration certificate from the said tax authorities. ..... 139, 215 and 216 of the act. ..... 32a of the act. ..... 35b of the act. ..... 35b of the act. .....

G. Moorthy Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1993KAR367; 1993(1)KarLJ376

..... be promoted either in the state or elsewhere contravenes the provisions of the said section shall be punished as stipulated therein.12.2 thus, the provisions of the act, referred to above make it clear that no person other than the government of any state of the indian union or the union of india can conduct a lottery in the state of karnataka without obtaining a licence under the provisions of the act and without satisfying or fulfilling the conditions mentioned in the relevant provisions of ..... it has been held thus:'.........the crucial questions, therefore, are whether the economists' concept of such a tax qualifies and conditions the legislative power and, more importantly whether 'expenditure' laid out on what may be assumed to be 'luxuries' or on the purchase of goods admits of being isolated and identified as a distinct aspect susceptible of recognition as a distinct field of tax legislation ..... legislation in respect of land and explain the scope by equating it with rights in or over land, land tenures, including the relation of landlord and tenant, and the collection of rents ..... even number dated the 27th july, 1976 on the subject mentioned above (copy enclosed for ready reference) and to say that as per the information available, some states and union territories including assam, karnataka, madhya pradesh, nagaland, tamil nadu, tripura, west bengal, chandigarh, delhi and pondicherry had agreed to treat the bhutan lottery at par with lotteries organised by other states and uts and to .....

Mysore Sugar Co. Ltd. Vs. Dy. Cit (Tds)-i

Court : Karnataka

Reported in : [2006]154TAXMAN447(Kar)

..... relevant period is by way of public auction is an undisputed fact and, therefore, provision of section 206c of the act creates a statutory obligation upon the appellant-companies being sellers of liquor in favour of buyers for vending the same in retail in their respective assigned areas awarded in their favour by receiving such amount from such buyer by way of issue of cheque or draft or any other mode collected from the buyer as specified in column no ..... that excise commissioner should not have given directions/instructions by way of circulars to the manufacturers of liquor in the state stating that they need not collect income-tax at source from the buyers without understanding the statutory provisions of section 206c of the act and he had acted arbitrarily without realizing the legal position that he is not the competent authority for issuing such circulars ..... at their source for purchase of goods of liquor of vending in retail price as fixed by the state government in their respective assigned areas in the state of karnataka and, therefore, it is contended that the appellants were not statutorily required to collect the income-tax at source from them and remit the same to the department as contended by it.9. the third ground of attack of the impugned assessment orders passed against them ..... they were not required in law to deduct the income-tax at source from the contractors/buyers in view of the circulars referred to supra which are issued by the excise commissioner in karnataka. .....

Excise Commissioner and anr. Vs. Mysore Sales International Ltd. and o ...

Court : Karnataka

Reported in : (2006)203CTR(Kar)505

..... during relevant period is by way of public auction is an undisputed fact and therefore provision of section 206c of the act creates a statutory obligation upon the appellant-companies being sellers of liquor in favour of buyers for vending the same in retail in their respective assigned areas awarded in their favour by receiving such amount from such buyer by way of issue of cheque or draft or any other mode collected from the buyer as specified in column no ..... goods of arrack in retail after acquiring rights from the excise department of the state government in public auction and therefore the sellers had got statutory obligation under the above provision of the act to collect the tax amount by way of deduction from them at the time of sale of goods of indian liquor of arrack as they have purchased the ' same from the appellants 1 and 2 during the ..... at their source for purchase of goods of liquor of vending in retail price as fixed by the state government in their respective assigned areas in the state of karnataka and therefore it is contended that the appellants were not statutorily required to collect the income-tax at source from them and remit the same to the department as contended by it.9. the third ground of attack of the impugned assessment orders passed against them is ..... that they were not required in law to deduct the income-tax at source from the contractors/buyers in view of the circulars referred to supra which are issued by the excise commissioner in karnataka. .....