Court : Chennai
Reported in : AIR2005Mad408; 2005(4)CTC337; (2006)3MLJ684
..... at the time of registration.6 percent of the total cost of the vehiclepart-iiold motor vehiclesat the time of assigning new registration mark under section 47 of the motor vehicles act, 1988 if the vehicle is registered on or after the date of the commencement of the tamil nadu motor vehicles taxation (amendment) act, 2003 and if its age from the month of such registration is:- rate of tax1.not more than one year5.75 per cent of the cost of the vehicle2.more than one year but not more ..... . in the result, we hold that section 4(1-a)(a), introduced by the tamil nadu amendment act 27 of 1998, as amended by the tamil nadu act 13 of 2003, by substituting schedule-iii, part-i, of the tamil nadu motor vehicles taxation act, 1974 as it relates to levy of lifetime tax for new registration of vehicles and section 3-a, levying green tax in respect of vehicles mentioned in fourth schedule of the tamil nadu motor vehicles taxation act, 1974 are constitutionally valid ..... 252 of the constitution resolutions have been passed by all the houses of the legislatures of the states of assam, bihar, gujarat, haryana, himachal pradesh, jammu and kashmir, karnataka, kerala, madhya pradesh, rajasthan, tripura and west bengal to the effect that the matters aforesaid should be regulated in those states by parliament by law;'17. ..... this levy was made under a state act, namely, west bengal entertainment-cum-amusement tax act. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1964Mad136
..... mohan kumaramangalam was that there has been a complete change in the motor vehicles act (hereinafter called the act) as a result of the amendment introduced by central act 100 of 1956 and that under the frame work of the act as , amended, a route can no longer be regarded as a condition of the permit and that it is only such conditions of the permit as are specified in section 48 (3) that can be varied by the ..... 54-'whatever arguments might have been open before, since the passing of the motor vehicles amendment act, 100 of 1956, there is no room for any doubt, as by sub-section (8) of section 57, the inclusion of a new route is treated as a variation of the condition of the ..... urged on behalf of narayana reddi was that section 48 (3) of the motor vehicles act as amended, did not clothe the regional transport authority with power to vary the route ..... before concluding i may observe that the motor vehicles act of 1939, as amended in 1940, mainly adopts the scheme and structure of the english act, road traffic act, 1930, 20 and 21 george ..... section 123(1) before the amendment ran as follows:'whoever drives a motor vehicle or causes or allows a motor vehicle to be used or lets out a motor vehicle for use in contravention of the provisions of sub-section (1) of section 42 shall be punishable for a first offence with fine which may extend to five hundred rupees, and for a subsequent offence if committed within 3 years of the commission ..... and : [1954]1scr587 , state of west bengal v. .....
Tag this Judgment!Court : Chennai
Reported in : (1985)2MLJ492
..... shanmugham pillai : [1969]2scr896 , the supreme court while considering the motor vehicles act, had occasion to observe that one should not insert words into the statute for giving relief to the party concerned.10. mr. r.g ..... the commissioner of income-tax, west bengal : [1977]108itr345(sc) , the supreme court has held as follows:we have given anxious thought to the persuasive arguments of mr ..... , the property can at best be burdened with performance of charities and it is not an absolute trust property, that inasmuch as it is not an exclusive hindu religious charity, section 3(3) of the act cannot be invoked in this case, that the assistant commissioner has given a report against the petitioner on the basis of the statement given by the village munsif without giving a copy of such a statement to the petitioner, ..... , department, or the officers authorised by him, that the dedication in this case is a complete one and attracts the definition under section 6(5) of the act, that to be a hindu charitable endowment it is not necessary that the beneficiaries should be exclusively hindus and that the petitioner has committed a lot of malfeasance and misfeasance which warranted the issue of the impugned ..... that the words may be ambiguous, but, even if they are, the power and duty of the court to travel outside them on a voyage of discovery are strictly limited, and that if a gap is disclosed, the remedy lies in an amending act. ..... such importation would be, not to construe, but to amend the statute. .....
Tag this Judgment!Court : Chennai
Reported in : [1992]197ITR545(Mad)
..... 1975, when the act stood amended in its application to the state of west bengal by the west bengal amendment act of 1973. ..... the central amendment act, being a later law made by parliament 'with respect to the same matter', the west bengal amendment act stood impliedly repealed ..... the supreme court held that the west bengal amendment act stood impliedly repealed with effect from ..... therein as to whether the previous operation of the repealed west bengal amendment act was preserved by section 8 of the bengal general clauses act. ..... but a change was brought about by the central amendment act, 1976, providing for a reduced punishment (a term of three years instead of six years) for an ..... thus, section 16a of the act (as inserted by the central amendment act of 1976) would be applicable to the trial ..... further, the central amendment act having dealt with the same offence as the one punishable under section 16(1)(a) and provided for a reduced punishment, the accused must have the ..... of repayment of deposits punishable under section 276e, the violation being of section 269t of deposits punishable under section 276e, the violation being of section 269t of the act, section 276e was omitted on april 1, 1989, and section 271e was inserted on the same date, providing for penalty alone and not for prosecution. ..... prosecutions were initiated even in 1985 when section 276dd was in ..... 283 to 318 of 1985, pending on the file of the ..... 187 to 197 of 1985, pending on the file of the additional chief ..... 1985 ..... of 1985, etc .....
Tag this Judgment!Court : Chennai
Reported in : 2008(1)CTC449; (2008)3MLJ351
..... ), while considering the liability under the bombay motor vehicles (taxation of passengers) act (67 of 1958), the apex court held that where a nominal charge is realised from the employees of a company as regards the transport facilities, that would not make the transport a public service vehicle carrying passengers so as to attract the provisions ..... , the decision rested on the definition of 'private service vehicle' under the bombay motor vehicles rules, 1959, and having regard to the preamble of the act, the apex court held that the tax could be levied only in the case of a public service vehicle in contradistinction to a private service vehicle. ..... bus service was run form a separate class and could not be said to be 'public' as contemplated under section 2(i) of the bombay motor vehicles (taxation of passengers) act. ..... contending that as educational institutions, they are entitled to be exempted vide section 49(1)(c) of the manual of panchayat administration volume i and section 83 of the tamil nadu district municipalities act (amended act 42 of 1994). ..... ) to point out the difference in the language of the provision as they stand now and as it stood prior to the amendment that, under the original provision, even if the institution charged rent from the occupants for the occupation of the hostels, the buildings were exempt from property tax, which is not ..... tax for the period 1985-2003. ..... would apply to institutions in spite of charging rent from the occupants for the period 1985 to 2003. .....
Tag this Judgment!Court : Chennai
Reported in : (2007)5MLJ881
..... above, it also paid 13% entry tax under the provisions of the tamil nadu tax on entry of motor vehicles into local areas act, 1990 (for short, 'entry tax act'). ..... it is his further contention that inasmuch as entry 9 of eleventh schedule does not spell out clearly the connotation of the term of 'imported goods', by a clarification dated 21.7.2002 issued under section 28a of the tngst act by the special commissioner and commissioner of commercial taxes, the goods imported by the petitioner cannot be taxed at the rate of 20%, as those goods should suffer 12% sales tax as per entry 14(vi) and (viii) of part-d ..... the challenge to the impugned amended act and the clarification levying different/higher rate of sales tax for the goods imported from outside the country would be discriminatory and violative of article 14 of the constitution ..... that apart, the impugned amendment act fixing higher rate of tax for imported goods is on intelligible differentia and on the basis of reasonable classification and therefore we do not find any reason to hold that either the impugned act is violative of article 14 or the imposition of higher rate of sales tax for imported goods would in any way amount to restriction of trade under part xiii ..... 2006]283itr1(sc) ;(iv) west bengal hosiery association and ..... (ii) whether the levy of 20% sales tax on imported goods by the amended provision as against the levy of 12% sales tax for the goods manufactured in india would be discriminatory in the wake of articles 301 .....
Tag this Judgment!Court : Chennai
Reported in : (2008)18VST49(Mad)
..... it also paid 13 per cent entry tax under the provisions of the tamil nadu tax on entry of motor vehicles into local areas act, 1990 (for short, 'the entry tax act'). ..... his further contention that inasmuch as entry 9 of the eleventh schedule does not spell out clearly the connotation of the term of 'imported goods', by a clarification dated july 20, 2002 issued under section 28a of the tngst act by the special commissioner and commissioner of commercial taxes, the goods imported by the petitioner cannot be taxed at the rate of 20 per cent, as those goods should suffer 12 per cent sales tax as per entry 14(vi) ..... the challenge to the impugned amended act and the clarification levying different/higher rate of sales tax for the goods imported from outside the country would be discriminatory and violative of article 14 of the ..... that apart, the impugned amendment act fixing higher rate of tax for imported goods is on intelligible differentia and on the basis of reasonable classification and therefore we do not find any reason to hold that either the impugned act is violative of article 14 or the imposition of higher rate of sales tax for imported goods would in any way amount to restriction of trade under part xiii ..... 2006]283itr1(sc) ,(iv) west bengal hosiery association v ..... (ii) whether the levy of 20 per cent sales tax on imported goods by the amended provision as against the levy of 12 per cent sales tax for the goods manufactured in india would be discriminatory in the wake of articles .....
Tag this Judgment!Court : Chennai
Reported in : 1997(3)CTC255
..... nadu tax on entry of motor vehicles into local areas (amendment) act, 1991 (act xlv of 1991 for short 1991 amendment act) and 1997 as well viz ..... other law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under this act and such motor vehicle is required to be registered in the state under the motor vehicle act, 1988, no registering officer shall register any such motor vehicle unless payment of such tax has been made by the person concerned in respect of such vehicle.constitution(d) article 14: equality before law- the state shall not deny to any person equality before ..... or any other state under the law relating to motor vehicle prior to a period of fifteen months or more from the date on which it is registered in the state.explanation: for the purpose of this proviso the expression 'law relating to motor vehicles' means the motor vehicles act, 1993 or the motor vehicles act, 1988, as the case may belevy of tax:(1) subject to th provisions of this act, there shall be levied and collected a tax on the entry of any motor vehicle into any local area for use or ..... reiterated in state of west bengal v ..... v. state of bihar : [1985]154itr64(sc) have by now settled the legal position so authoritatively and the principles laid down are so well know that we do not consider it necessary to quote passages from them for the purpose of this ..... v. state of bihar : [1985]154itr64(sc) , would arise only when both the legislative bodies operate in a field .....
Tag this Judgment!Court : Chennai
Reported in : [1985]153ITR353(Mad)
..... 2,29,300 being the additional surcharge payable under the motor vehicles act for the earlier assessment year is an admissible deduction for the assessment year 1962-63 ?' 9. ..... however, even prior to the notice of demand, while closing his accounts for the year ended march 31, 1962, the assessee made a provision for motor vehicles tax under the act 34 of 1961 at the enhanced rates. ..... the madras motor vehicles (taxation of passengers and goods) act, 1952 (hereinafter referred to as 'madras act 16 of 1952'), levied a tax, among others, on bus operators ..... in this case, the provision made by the assess in his accounts towards motor vehicles tax liability, no doubt, covered three account years, but, in the events that happened, it was inevitable ..... in 1959, the andhra pradesh legislature passed an amending act, act 21 of 1959, under which the tax on but operators was raised from 5 paise to 20 paise. ..... there is also an observation of the tribunal which accords with our line of reasoning and that observation reads thus : 'legally enforceable liability to pay additional surcharge arose only when the amendment and validating act 34 of 1961 came into operation. ..... the pattern of andhra act 34 of 1961 would seem to follow the second the examples given by the supreme court as to the nature and scheme of a combined validation and amending legislation. ..... the reference in the question to the 'additional surcharge' is obviously to the enhanced tax payable under the amending and validation act 34 of 1961. 10. .....
Tag this Judgment!Court : Chennai
Reported in : 1995(51)ECC55; 1995(79)ELT567(Mad)
..... central excise vadodara - 1994 (76) elt 3 sc wherein the court held that once the department accepted the price list, acted upon it, and the goods were cleared with the knowledge of the department, then in absence of any amendment in law or judicial pronouncement the reclassification should be effective from the date the department issued the show cause notice. ..... of the collector are patently without jurisdiction in as much as the authorities have proceeded to demand duty in respect of a product which is not exigible to excise duty at all under any of the heading in the act and the authorities have acted perversely in holding that the entry 59.02 applies to processed tyre cord fabric though the description of the goods given in that entry does not refer to the processed tyre cord fabric. 13. mr. ..... some of the batches of the processed tyre cord fabric were found on testing to contain yarn whose tenacity at the time of testing was less than that specified in note 4 to section xi of the tariff act; that the petitioner follows the self removal procedure; and that the petitioner's assessments for duty for the relevant period are still only provisional, are not in dispute. 34. ..... is found in section xi of the central excise tariff act, 1985 which is captioned 'textiles and textiles articles'. ..... yarn has apparently been granted also with a view to encourage tyre manufacturers to use tyre cord fabric of high tenacity yearn thereby ensuring higher degree of safety for the user of the vehicles. .....
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