Judgment Search Results Home > Cases Phrase: maharashtra provisional collection of taxes act 1962 Page 9 of about 373 results (0.134 seconds)

Employees State Insurance Corporation Vs. M/S. Hotel Kalpaka Internati ...

Court : Supreme Court of India

Reported in : AIR1993SC1530; JT1993(1)SC139; (1993)ILLJ939SC; 1993(1)SCALE130; (1993)2SCC9; [1991]3SCR307

..... therefore, the employer cannot contend that he did not collect the employees' contribution and hence, he cannot be ..... as covered under the employees' state insurance act, 1948 (hereinafter referred to as the act) with effect from 11.7.85 provisionally. ..... now the position emerges is that despite the collection of contribution it will be impossible to bring under coverage those employees, because, they are not at all available for coverage and for enjoying the ..... that says as follows:(4) any sum deducted by the principal employer from wages under this act shall be deemed to have been entrusted to him by the employee for the purpose of paying the contribution in respect ..... called employees' state insurance fund is created by all the contributions paid under this act, the purposes, for which it may be expended, are catalogued under section 28.17. ..... proceedings initiated earlier were sustainable, so long as the employees are not available for the purpose of coverage, there is no meaning in collecting contribution alone. ..... therefore, we have to proceed on the basis that the provisions of the act are applicable to the respondent-establishment, since (i) it is a notified industry, (ii) in the establishment more than 20 employees were working ..... to all factories, in the first instance/under sub-section (5) of the said section, the government may, by a notification, extend the provisions of the' act to any other establishment or class of establishment, industrial, commercial, agricultural or otherwise. .....

Dharam Dutt and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : AIR2004SC1295; 2003(10)SCALE14; (2004)1SCC712

..... the constitution bench spoke a few words about validating statutes in general, as under:-'when a legislature sets out to validate a tax declared by a court to be illegally collected under an ineffective or an invalid law, the cause for ineffectiveness or invalidity must be removed before validation can be said to ..... cannot strike down a legislation which we have on an independent scrutiny held to be within the legislative competence of the enacting legislature merely because the legislature has re-enacted the same legal provisions into an act which, ten years before, were incorporated in an ordinance and were found to be unconstitutional in an erroneous judgment of the high court and before the error could be corrected in appeal the ordinance ..... gives its own meaning and interpretation of the law under which tax was collected and by legislative flat makes the new meaning binding upon courts. ..... done by re-enacting retrospectively a valid and legal taxing provision and then by fiction making the tax already collected to stand under the re-enacted law. ..... of the hindi sahitya sammelan act, 1962, was successfully challenged. ..... conferred by sub-clauses (a) and (c) of clause (1) of article 19 of the constitution, did not correctly comprehend the scope of article 19(1) of the constitution and overlooked the fine distinction in the breach of rights complained of by a citizen or citizens - collectively but as citizens, and the right to certain activities claimed by an association. ..... , maharashtra and .....

M/S. Shriram Chits and Investment (P.) Ltd. Vs. Union of India and Oth ...

Court : Supreme Court of India

Reported in : AIR1993SC2063; [1994]79CompCas298(SC); (1994)2CompLJ430(SC); JT1993(4)SC399; 1993(3)SCALE125; 1993Supp(4)SCC226; [1993]Supp1SCR54

..... there was no act in this state for regulating chit fund business and as a result, some of the chit fund companies in tamil nadu, kerala, maharashtra and andhra pradesh which came under their respective regulatory measures shifted their business to karnataka state and carried on chit fund business in that state without being hampered by the regulatory measures of the respective ..... subscription paid by a member who wants to resign, dividends on the chit reserved for himself, interest on the chit prize taken without deduction, interest on the chit prize which the prized member may not be in a position to collect immediately, and subscriptions paid by members who discontinue in the middle of the scheme but do not care to claim refund.the unscrupulous among the foremen resort to so many unfair methods to secure illegal gains. ..... during 1962-66, as many as 255 chitties collapsed in several districts of kerala on account of such malpractices.it may be noted that the foreman has to undertake some responsibilities and risks. ..... . the report 01 me select committee was brought to our notice and we thought it fit to look into it and the reports of the expert bodies with a view to satisfy ourselves that when parliament enacted the act, it had given its careful consideration to the various suggestions made by the state governments, by the financial institutions, by the companies, by the cooperative societies and by individuals; to the interests of the subscribers; to the risks of the foreman .....

Parmar Dipubhai B. and 10 ors. Vs. Registraqr of Co-operative Societie ...

Court : Gujarat

Reported in : (2006)2GLR1615

..... the registrar, therefore, has no jurisdiction to deal with such a dispute under section 48(1) of the act (1962) ilr 41 pat 325 distinguished.nor could the application under section 48(1)(b) and (c) be held to be an appeal under s.a (iii) or h (ii) of the staff regulations of the bihar state cooperative marketing union ltd.42. ..... , when the registrar has no jurisdiction to decide dispute between society and its employees, then, on what basis registrar has got power under section 160 of the act to decide dispute about validity of appointment of employees made by society he submits that section 160 of the act for limited purpose having supervision for maintenance, proper management and affairs of the society but it is not relating to dispute which has to be examined by the registrar under the ..... 20625 of 2005 and submits that court has come to prima facie conclusion in respect of service matter of society, registrar has jurisdiction to invoke and exercise power under section 160 of the societies act and, therefore, if this court is taking different view, then, matter has to be referred to the division bench but he admits that in bhavnagar district cooperative bank ltd. ..... in support of his submissions, he has placed reliance upon the decision of apex court in case of state of maharashtra and ors. v. .....

Soudambika Finance Pvt. Ltd. Coimbatore and Etc. Etc. Vs. Union of Ind ...

Court : Chennai

Reported in : AIR1993Mad190; [1995]82CompCas302(Mad)

..... clause 20: sub-clause (1) was amended as the committee was of the view that in order to ensure that the foreman does not utilise the subscriptions so collected for the purpose of depositing the security and also to ensure further that the financial position of the foreman is found to conduct the chit, he should be required to furnish security before he applies for previous sanction ..... krishnamurthy, learned government pleader for pondicherry contended that the challenge to the various provisions are not well merited and that the very legislation as well as some of the provisions both in the act and the rules which are the subject matter of challenge have been specially devised in the best interests of the subscriber public dictated by reason, prudence and wisdom of policy and in public ..... likewise, the report of the select committee constituted for considering the chit funds bill, 1980 introduced in the lok sabha to provide for the regulation of chit funds which culminated in the central act 40 of 1982 also throw not only considerable light on some of the aspects raised in these proceedings but also contain an analysis of the various clauses in the bill, with reference to some of which the ..... purpose, the provisions in chapters ix and xiii of the maharashtra state co-operative societies act, i960 may be considered.8. ..... during 1962-66, as many as 255 chitties collapsed in several districts of kerala on account of such malpractices.it may be noted that the foreman has to undertake some .....

Flextronics Technologies (India) Private Limited, Rep. by its Managing ...

Court : Chennai

..... from a special economic zone to the domestic tariff area shall be chargeable to sales tax and additional sales tax under the tamil nadu general sales tax act, 1959 and tamil nadu additional sales tax act, 1970 and the entry tax under the tamil nadu entry of motor vehicles into local areas act, 1990 and the tamil nadu entry of goods into local areas act, 2001 where applicable, as leviable on such goods when imported; and (b) the ..... the central government also has the power under sub-section (2) of section 9-a to impose an anti-dumping duty on the basis of a provisional estimate of the value and margin, even during the pendency of the determination in accordance with the other sub-sections of section 9-a. ..... after referring to the definition of the expressions "customs station", "crossing the customs frontiers of india" and "customs port" under the customs act, 1962, the court held that the title to the goods had passed on to the buyer in that case before the clearance and crossing and that therefore, the sale effected by the dealer was one in the ..... )], the court was concerned with the question whether the vend fee imposed and collected by the government under rule 15 of the tamil nadu indian made foreign spirits (supply by wholesale) rules, 1981, formed part of the sale price or not. ..... state of maharashtra [(1990) 77 stc 110 (bom. .....

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

..... the income tax act cover several aspects in relation to imposition, levy, assessment, collection and recovery of tax on the ..... is that any interest not falling in the bracket portion, unspecified royalty, fees for technical services or other sum chargeable under the income tax act, which is payable outside india or in india to a non-resident, not being a company or to a foreign company on which tax is deductible at source under chapter xvii-b and such tax has not been deducted or, after deduction, has not been paid, will be covered by the prohibition enacted as above. 22. ..... for deduction of tas which is in chapter xvii dealing with collection of taxes and the charging provisions of the i.t. ..... at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force; provided that in the case of interest payable by the government or a public sector bank within the meaning of clause (23d) of section 10 or a public financial institution within the meaning of that clause, ..... it has several sub-headings styled as a-general, b-deduction at source, bb-collection at source, c-advance payment of tax, d-collection and recovery, e-tax payable under provisional assessment (which is deleted now) and f and g titled as interest chargeable in certain cases and levy of ..... state of maharashtra (1996) 1 scc 722 a three-number bench of this ..... 1962 .....

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 .....

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

..... the members of the 1st petitioner association who are running bar hotels are paying value added tax (vat) under the maharashtra value added tax (mvat) act at the rate of 12.5% on the gross amount paid for food items sold and also vat as per the provisions of mvat act at the rate of 5% on the amount paid for liquor sold. ..... sridharan submitted that in view of the settled law in the case of 20th century finance corporation limited and another v/s state of maharashtra reported in (2000) 6 scc 12, a tax on supply by way of service or as a part of service of food or any other article for human consumption or any drink, is within the exclusive power of the state legislature under entry 54 of ..... transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human ..... value added tax on the amount paid on food and beverages sold and the turnover tax on the amount of alcoholic beverages sold are levied and collected by the state as the said transactions are sale exigible to tax under the said acts which exclusively fall under entry 54 of the list ii of the seventh schedule to ..... madras, [1962] 2 scr ..... 1962] .....

Mangali Impex Ltd. and Others Vs. Union of India and Others

Court : Delhi

..... court passed the following order on 28th january 2013: the main issue sought to be raised in this writ petition is that the show cause notice dated 31st october 2003 issued under section 28 of the customs act, 1962 has been issued by the assistant commissioner of customs (siib), special intelligence and investigation branch who, according to the petitioner, was not the proper officer in terms of the said ..... -section (1), the expression "relevant date" means,- (a) in a case where duty is not levied, or interest is not charged, the date on which the proper officer makes an order for the clearance of the goods; (b) in a case where duty is provisionally assessed under section 18, the date of adjustment of duty after the final assessment thereof; (c) in a case where duty or interest has been erroneously refunded, the date of refund; (d) in any other case, the date of payment of duty ..... the legislature can give its own meaning and interpretation of the law under which the tax was collected and by legislative that makes the new meaning binding upon the courts. ..... 250-cus and 251-cus were issued on 27th august 1983 by the central government in exercise of the powers conferred under section 4 (1) of the act, appointing collector of customs (preventive), to be the collector of customs for bombay, thane and kolaba districts in the state of maharashtra. .....