Judgment Search Results Home > Cases Phrase: maharashtra provisional collection of taxes act 1962 Page 1 of about 373 results (0.049 seconds)

Madhukar Balkrishna Badiye and ors. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 1987(2)BomCR621; 1987MhLJ698

..... ) the bill was passed on 6th april, 1987 and the amending act was brought into force retrospectively with effect from the date of introduction of the bill as per the provisions of the maharashtra provisional collection of taxes act, 1962. ..... the staff of the motor vehicles department which devotes considerable amount of time in collection of tax from these vehicles can hereafter concentrate on other important work. ..... subject to the provisions of this act, there shall be levied and collected on all motor cycles and tricycles used or kept for use in the state, a one time tax---(i) if registered after the date on which the provisions of this sub-section take effect (hereinafter in this subsection referred to as 'that said date') at the rates specified in part 1 of the third schedule and the tax levied and collected shall be for the life time of such motor cycles and tricycles. ..... subject to the other provisions of this act, on and from the 1st day of april, 1958 there shall be levied and collected on all motor vehicles used or kept for use in the state a tax at the rate fixed by the state government, by notification in the official gazette, but not exceeding the maximum rates specified in the first schedule. ..... the tax collected from such vehicles is only 64 percent of the total tax collected under this act. .....

Kiran Anandrao Pawar and Others Vs. Chief General Manager, M/s. IRB Ko ...

Court : Mumbai

..... (c) the court be pleased to issue writ, order declaring that section 20(1a) of bombay motor vehicles tax act is ultra vires of constitution as state cannot collect toll under the act brought into effect basically to consolidate and amend law relating to taxation of motor vehicles. ..... he submits that the amendment by introduction of section 20 in the maharashtra motor vehicles tax act, 1958 would denote that there is authority and power to levy toll on ..... in respect of any land included in the appendix, the concessionaire shall complete the construction works thereon within a reasonable period to be determined by the independent consultant in accordance with good industry practice; provided that the issue of provisional certificate shall not be affected or delayed on account of vacant access to any part of the site not being granted to the concessionaire or any construction on such part of the site remaining incomplete on the date of tests on account of ..... 73] the argument overlooks the fact that by the notification at annexure a to the memo of pil no.179/2013 the urban development department of the state of maharashtra issued a gr dated 24th january, 2008 and in furtherance of the gr dated 26th august, 2003 of the public works department of the state, the resolution of the general body of the kolhapur municipal corporation dated 31st march, ..... union of india and another; 2) air 1962 supreme court 1406 in the case of automobile transport (rajasthan) ..... , air 1962 sc 1044; rajendra singh .....

M/s Sion Panvel Tollways Pvt. Ltd., through its Authorized Signatory, ...

Court : Mumbai

..... the agreement provided that after work is completed and a provisional completion certificate is issued, the state would issue a notification under the provisions of the bombay motor vehicles tax act, 1958 thereby authorizing collection of toll. ..... into the legality, validity and propriety of the impugned notification, quash and set aside the impugned notification to the extent of the impugned notification exempting the collection of toll from light motor vehicles as defined under the motor vehicles act, 1958 in column (a-ii) of the schedule, the buses of the maharashtra state road transport corporation, all vehicles coming from taloja midc and school buses; (a)(ii) that this hon'ble court be pleased to direct ..... going into the legality, validity and propriety of the impugned notification, quash and set aside the impugned notification to the extent it exempts the collection of toll from light motor vehicles as defined under the motor vehicles act, 1958 in column (aii) of the schedule, the buses of the maharashtra state road transport corporation, all vehicles coming from taloja midc and school buses; (a) (ii) that this hon'ble court be pleased to direct the ..... psp.2006/c.r.181/( part3)/ road9a came to be issued whereby the respondent in exercise of powers conferred by subsection 1(e) of section 20 of the maharashtra motor vehicles tax act exempted light motor vehicles and buses of msrtc from payment of toll w.e.f 1 june 2015. .....

Shiv Dutt Rai Fateh Chand and ors. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Reported in : AIR1984SC1194; [1984]148ITR664(SC); 1983(1)SCALE590; (1983)3SCC529; [1983]3SCR198; [1983]53STC289(SC)

..... , re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration ..... 609 the high court of patna held that the amendment of section 14a of the bihar sales tax act, 1947 by bihar act iv of 1955 in so far as it authorised the imposition of the penalty of forfeiture of the amounts collected earlier by dealers in contravention of the provisions of section 14a, without prejudice to any punishment for an offence under that act, was violative of article 20(1) of the constitution. ..... state of maharashtra : [1975]3scr753 which was a case heard by a bench of five learned judges of this court, an assessee under the act who was a resident of the state of maharashtra contended that tie levy of penalty under section 16(4) of the bombay sales tax act for delay or default in payment of tax due under the act was not warranted by the provisions of section 9(2) of the act. ..... : [1962]2scr1 . ..... : [1962]2scr503 . .....

The English Electric Co. of India Ltd. Vs. the Joint Commercial Tax Of ...

Court : Chennai

Reported in : [1984]55STC214(Mad)

..... mandamus to quash the order dated 6th march, 1979, passed by the 1st respondent, the joint commercial tax officer, tambaram assessment circle, tambaram, and to direct him to grant permission to pay tax under the central sales tax act, 1956, on a provisional basis under rule 15 of the tamil nadu general sales tax rules, 1959, read with section 9(2) of the central sales tax act, 1957, on the basis of the annual return submitted for 1978-79 under the central sales ..... , reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax, or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration ..... state of maharashtra : [1975]3scr753 . .....

V. Vaidyanathan Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)39ITD229(Mad.)

..... contrast to the indirect levies under the central excise & customs enactments where the provisional collection of taxes act, 1931 provides that upon declaration by parliament, the imposition or increase of duty of customs or excise will have immediate effect upon presentation of finance bill, and such provisions will have the force of law and cease to have effect on the expiry of the 75th day, unless the bill becomes an act. ..... this is not a case of provisional collection of tax where it could take effect from the date ..... in one assessment year is registered in the next assessment year, the ito cannot be aware of it until the registration takes place and it would involve the reopening of the assessment for the earlier year to bring it to tax in the year in which the same was executed.since registration is a must for completing the transactions in immovable properties and since registration is a public notice of the transaction, it may appear to be more prudent in the ..... air 1960 sc 1368 the supreme court held that it cannot be argued that once registration is effected, title relates back to the execution of the sale deed so as to render an application under the bihar act 12 of 1962 presented prior to registration as premature. ..... of transactions after 1-3-1979, on a literal reading of section 8, while the facility of investment in banks is repealed, the facility of investing in rural bonds awaits the issue of such bonds.the supreme court in the case of state of maharashtra v. c.p. .....

Sidheshwar Sahakari Sakhar Karkhana Ltd. Vs. Union of India (Uoi) and ...

Court : Supreme Court of India

Reported in : 2005(99)ECC74; 2005(181)ELT304(SC); JT2005(3)SC31; (2005)3SCC369

..... conferred by sub-rule (i) of rule 8 of the central excise rules 1944, read with sub-clause (4) of clause 50 of the finance bill, 1982, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes, act, 1931 (1.6 of 1931), the force of law, the central government hereby exempts sugar, described in column (1) of the table below and falling under sub-item (1) of item no. ..... years;(b) 'free sale sugar' means sugar other than levy sugar;(c) 'levy sugar' means sugar required by the central government to be sold under an order made under clause (f) of sub-section (2) of section 3 of the essential commodities act, 1955 (10 of 1955);(d) 'sugar year' means the period of twelve months commencing on the 1st day of october and ending with the 30th day of september next following. ..... he submitted that when reference was not maintainable under section 35g of the act (as it then stood) and cegat dismissed the application as 'not maintainable', it was obligatory on the high court to have entered into the merits of the matter and decided it. ..... the case of the appellant is that it is a co-operative society registered under the maharashtra co-operative societies act, 1960. ..... by treating the provisional rebate as final. ..... the respondent-authority, however, considering the average production of the appellant-society as 33,029 quintals of sugar, allowed rebate claim on the remaining production, namely, 44,698.00 quintals and granted provisional rebate of rs. .....

National Organic Chemical Industries Ltd. and anr. Vs. State of Mahara ...

Court : Mumbai

Reported in : [2004]118CompCas556(Bom); (2004)2CompLJ160(Bom); [2004]51SCL629(Bom); [2004]135STC50(Bom)

..... sales tax provisionally collected pending ..... acts often cure an infirmity or defect revealed by the judgments of the court and they validate the past levy and collection of tax ..... maharashtra tax laws (levy and amendment) act, 2002, published on may 4, 2002, section 33c has been inserted into the bombay sales tax act, 1959 ('the bst act' ..... wherein it was held that instead of remedying the defect or removing the lacuna, where the state by amending the act had sought to raise the rate of tax with retrospective effect, so as to avoid the liability to refund the excess amounts collected as ordered by the high court, the amendment amounts to nullifying the judgment of the high court which is not ..... order, such transactions of sale and purchase shall be included in the turnover of sales or, as the case may be, purchases of the respective companies and shall be assessed to tax accordingly, and for the purposes of this act, the said two or more companies shall be treated as distinct companies and shall be treated as such for the entire period up to the date of the said order, and ..... the petitioners submitted that assuming the state has legislative competence to declare that irrespective of the power of the court to approve the scheme of amalgamation from an anterior date, for the purposes of sales tax, a company in amalgamation shall be deemed to be a separate entity till the date on which the scheme of amalgamation is actually approved by the high court or the central government, even then, ..... 1962 .....

Unni Krishnan, J.P. and Others Etc. Etc. Vs. State of Andhra Pradesh a ...

Court : Supreme Court of India

Reported in : AIR1993SC2178; JT1993(1)SC474; 1992(2)SCALE703; (1993)1SCC645; [1993]1SCR594

..... should be curbed and that steps should be taken to prevent the establishment of institutions set up to commercialize education; and whereas with a view to effectively curb this evil practice, it is expedient in the public interest to prohibit collection of capitation fee for admission of students to, and their promotion to a higher standard or class in, the educational institutions in the state of maharashtra and to provide formatters connected therewith; it is hereby enacted in the thirty-eighth year of the republic of india as follows :143. ..... apart from directing generally that the council shall take all such steps as it may think fit for ensuring coordinated and integrated development of technical education and maintenance of standards, the act specifically empowers the council, inter alia, to '(j) fix norms and guidelines for charging an and other fees; (k) grant approval for starting new technical institutions and for introduction of new courses of programmes in consultation with ..... :the expression 'business' though extensively used as a word of indefinite import, in taxing statutes it is used in the sense of an occupation, or profession which occupies the time, attention and labour of a person, normally with the object of making profit. ..... : 1963crilj329 decided on 18th december, 1962 considered the content of the expression 'personal liberty' occurring in article 21. ..... as far back as 1962, a constitution bench (comprising of six learned judges) in kharak singh v. ..... 1962 s.c. .....

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

Court : Mumbai

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

..... same reasoning indicated hereinabove, while construing the provisions of the bombay sales tax act, the state of maharashtra, being in charge of the recovery of dues under the central sales tax act, 1956, will have to be treated as secured creditor of the company ..... as above, i will be fortified in allowing the claim of the state of maharashtra to be treated as 'secured creditor' in relation to the dues arising under the provisions of the central sales tax act, in the light of the dictum of the apex court in the case of imperial ..... collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this act as if the tax or interest or penalty by such a dealer under this act is a tax or interest or penalty payable under the general sales tax law of the state ; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state ; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax ..... the company in liquidation additionally contended that the properties/assets of the company in liquidation are situated within the state of maharashtra, which cannot be invoked for satisfaction of the outstanding dues arising under the provisions of the karnataka sales tax act or the karnataka tax on entry of goods act and the central sales tax act, which became payable on account of transactions entered into by and on behalf of the company in liquidation in the .....