Judgment Search Results Home > Cases Phrase: maharashtra provisional collection of taxes act 1962 Sorted by: old Court: chennai Page 1 of about 14 results (0.070 seconds)

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 . .....

Kongu Engineering College Represented by Its Correspondent, Mr. M.N. R ...

Court : Chennai

Reported in : (2002)2MLJ777

..... ) and master of computer application (mca) courses with the approval of all india council for technical education (aicte) such approval having been granted under the all india council for technical education act 1987, (central act no.52 of 1987) (act) and who are affiliated to one or the other of six universities - university of madras, anna university, madurai kamaraj university, periyar university, bharathiar university, and bharathidasan university, have in ..... policy on fee determination in private unaided institutions in the higher and technical education sectors, formulated on the basis of the broad principles arrived at in the meetings of the officials of the state governments of andhra pradesh, maharashtra, karnataka and tamil nadu and also endorsed in the meetings of the ministers of state governments for higher and technical education ..... formulated on the basis of the broad principles arrived at at the meetings of the governments of tamil nadu, andhra pradesh, maharashtra and karnataka, as also endorsed in the meetings of the ministers of the state for education ..... tamil nadu, subsequent to the enactment of the aicte act, enacted a law prohibiting the collection of capitation fee in educational institutions, being the tamil nadu educational institutions (prohibition of collecting of capitation fees) act, 1992 (tamil nadu act 57 of 1992) ..... pradesh, considered a challenge to the validity of this act as also similar acts enacted by the states of andhra pradesh, karnataka, and maharashtra .....

V.C. Mohan Vs. the Commissioner of Customs (Air),

Court : Chennai

Reported in : 2008(125)ECC132; 2008(151)LC132(Madras); 2008(222)ELT344(Mad); (2008)3MLJ473

..... been raised on behalf of the department that under section 127a, the terminology 'case' has been defined to mean 'any proceeding under this act or any other act for the levy, assessment or collection of customs duty or any proceeding by way of appeal or revision in connection with such levy, assessment or collection, which may be pending before the proper officer or central government, can only be regarded as a case coming within the purview of section ..... sub-clause (b) of section 127a defines the term 'case' means any proceeding under this act or any otheact for the levy, assessment and collection of customs duty, or any proceeding by way of appeal or revision in connection with such levy, assessment or collection, which may be pending before a proper officer or the central government on the date on which the application under sub-section (1) of ..... the situations are totally different in the supreme court cases, in the sense, that the supreme court considered the provisions of the income-tax act, as they were obtaining during the relevant period 1978 and 1979 i.e. ..... section 127c of the act provides for the procedure to be followed by the settlement commission and power has been vested with the settlement commission to order provisional attachment for protecting the interest ..... for confiscation under section 111(i)(l) and (m) of customs act, 1962 and he is liable for penalty under section 112 of customs act, 1962.13. ..... 2006(199)elt8(bom) and tata teleservices (maharashtra) limited v. .....

The Assistant Commissioner (CT), Chennai Vs. M/s. Bhairav Trading Comp ...

Court : Chennai

..... learned additional government pleader (taxes), explained that tamil nadu value added tax, 2006 and the rules framed thereunder, provide for a comprehensive system, both for collection of tax and curbing tax evasion. ..... , moved the high court, for an answer, as to, "whether, on the facts and in the circumstances of the said case, the tribunal was correct in holding that the sales tax authority was justified, in treating the purchase of the applicants made from sulekha enterprises, as purchasers from an unregistered dealer, on the ground that the registration certificate of sulekha enterprises was cancelled ..... , dismissed the appeal preferred by state of maharashtra holding that, whatever be the effect of retrospective cancellation upon the selling dealer, it can have no effect upon any person, who has acted upon the strength of a registration certificate, when ..... in the light of the statutory provisions extracted supra, there cannot be any quarrel that input tax credit availed by any registered dealer is only provisional and that the assessing officers are empowered to revoke the same, if it appears to the ..... he also submitted that when input tax credit availed by the registered buying dealers is only provisional, the assessing authority is empowered to revoke ..... inviting attention of this court to section 19(16) of act, 2006, he submitted that the input credit availed by a registered dealer shall be only provisional and the assessing authority is empowered to revoke the same, if it appears to .....

Asia Tobacco Company Ltd. Vs. Union of India and ors.

Court : Chennai

Reported in : (1985)45CTR(Mad)306; 1985(5)ECC53; 1985(5)LC1637(Madras); 1984(18)ELT152(Mad); [1985]155ITR568(Mad)

..... dealt with a case where a government order rescinding the exemption under s.9 of the andhra pradesh general sales tax act, 1957, with effect from april 19, 1971, by notification dated may 18, 1971, was published in the andhra pradesh gazette on july 1, 1971, and after referring to a number of ..... 1982, based on the assessable value claimed in your price list dated november 12, 1982, on provisional basis would have been cleared on tariff rates of duty applicable on cigarettes on provisional basis pending issue of orders by the assistent collector on the above price list filed by you ..... so far as the petitioner is concerned the withdrawal notification could be effective only from december 7, 1982, the moneys collected in enforcement of the withdrawal notification for the relevant period anterior to december 7, 1982, naturally will have to be ..... of rule 8 of the central excises rules, 1944, read with subsection (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) (hereinafter referred to as the 'addition duties of excise act'), the central government hereby exempts cigarettes of the description specified in column (1) of the table hereto annexed and falling under sub-item (ii)(2) of item no. ..... the argument, therefore, that the notification dated november 8, 1962, was not effective, because it was not properly published in the sense of having been brought to the ..... it never came under review by a higher court in state of maharashtra v. m. h. .....

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 .....

C. Stephenson Roobasingh, Manager and Correspondent, Ebenezer Teachers ...

Court : Chennai

Reported in : (1993)2MLJ311

..... true interests of efficiency of institutions, discipline, health, sanitation, morality, public order and the like;(8) even unaided institutions are not immune from the operations of general laws of the land such as contract law, tax measures, economic laws, social welfare legislations, labour and industrial laws and similar other laws which are intended to meet the need of the society. ..... it may be made clear that any one desirous of starting an institution purely for the purposes of educating the students he could do so but sections 22 arid 23 of the university grants commission act which prohibits the award of degrees except by a university must be kept in mind', (vide page 38)applying these tests, we find it impossible to hold that a private educational institution either by recognition or affiliation to the university could ever be ..... 29).xxx xxx xxx.the basic requirement of article 14 is fairness in action by the state and we find it difficult to accept that the state can be permitted to act otherwise in any field of the activity, irrespective of the nature of its function, when it has the uppermost duty to be governed by the rule of law. ..... (j) enjoins as fundamental duty to strive towards excellence in all spheres of individual and collective activity so that the nation constantly rises to higher levels of endeavour and achievement; (a) respect for national flag and national anthem; (e) to promote harmony and spirit of common brother-hood amongst all ..... of maharashtra v ..... : 1962 k.l.t. .....

State Trading Corporation of India Ltd. Leather Garment Unit Represent ...

Court : Chennai

Reported in : (1998)1MLJ56

..... the appellant provisionally collected some contribution of provident fund of 8% of wages from june, 1981 from the employees of the leather garment ..... it is only for the purposes of the income tax act and certain requirements of the companies act, that there is a consolidation of the accounts and other ..... the appellant had appeared before the authorities on a number of hearings and finally the authority reserved orders for 13.6.1985 and passed orders on 28.6.1985 holding that the act is applicable to the leather garment unit and it is not entitled to any infancy protect tion and therefore they have directed the appellant to pay at 8 per cent from 1/79 to 5/81 under various heads amounting ..... in the absence of functional integrality between the petitionerestablishment and amelnar unit at maharashtra, it is not possible to hold that the establishment is a branch of wipro, ..... the writ petition was resisted by the respondent, contending that the appellant is covered under the act with effect from 1.5.1962 as a trading and com-mercial establishment and is engaged in various busi-ness activities and that it had acquired the leather garment unit from its subsidiary units handicrafts handloom export corporation and it is ..... the appellant submitted that notwithstanding the acquisition of the leather garment unit by the state trading corporation which was already covered under the act, still the infancy protection would be available to the unit till the expiry of three years from august, 1978. .....

Adwise Advertising Pvt. Ltd. Vs. Union of India

Court : Chennai

Reported in : 1998(97)ELT35(Mad); 2006[2]STR239; [2007]6STT348

..... act deals with the valuation of taxable services for charging service tax and section 68 deals with collection and recovery of service tax. ..... respondents has also filed typed set of documents to contend that the commission amount is also part of the gross amount collected from the client, though, part of it is treated as commission payable to the advertising agency. ..... under the income-tax act, under section 230a, permission has to be obtained from the appropriate authority if the value of the entire property happens ..... the only argument is that in the guise of the clarification, something more is now sought to be charged as service tax; that is, the commission which the advertising agency is getting from the publisher, cannot be included and when the main section does not provide for the same, it could not be charged ..... it is further stated that the power to issue directions with regard to service tax has been conferred on the central board under section 95 of the finance act, 1994 and such directions could be issued only by means of a notification in the official gazette which has to ..... in the case of the provisionally accredited advertising agency, the maximum and minimum commission shall be 10% ..... state of maharashtra, (supra) this court said that legislature has different ways of expressing itself and in the last analysis the words used alone are repository of legislative intent and that if necessary an explanation must ..... on the decision reported in : [1962]3scr936 (mannalal jain v. .....

Thirumangalam Agricultural Producers Co.Op Marketing Society Ltd. Vs. ...

Court : Chennai

..... colour card, the new meter fixation on 25/3/1998 will be entered which is ex.b.1 and the new electric meter till september 1998 has been functioning properly and as per accounts, on 4/7/1998 and as per electricity consumption collection on 25/7/1998, two months before 3965 units of electricity has been consumed and on 23/9/1998, the appellant/plaintiff has utilised 3960 unit electricity which has been recorded and thereafter, the consumption of electricity has ..... the first appellate court ought to have seen that the trial court has categorically found that the respondents/defendants are at fault in determining the defects in the meter as contemplated as per section 26 (6) of the electricity act and without doing so, the respondents/defendants have arbitrarily determined the amount that ex.b.2 dated 25/8/2001 is not correct and that the department has not filed any documents to support their case.19. ..... k.kamarudeen} reported in 2001 (3) l.w - 285, relied on the side of the respondents/defendants, wherein at page nos.285 and 286, it has held as follows:- only a provisional show cause notice was issued by the department calling upon the plaintiff to pay a sum of rs.6,255/-. ..... maharashtra state electricity board reported in jt 1997 (2) sc - 328, wherein, it has observed and held as follows:- it would, thus, be clear that the right to recover the charges is one part of it and right to discontinue supply of electrical energy to ..... air 1962 mys 209 and air 1981 madh pra 170, approved.(b). in .....