Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Court: karnataka Page 1 of about 9 results (0.013 seconds)

Deepak Extrusions and Vs. J.T. Chopra, Asstt. Collector of Central Exc ...

Court : Karnataka

Reported in : 1988(17)LC83(Karnataka)

..... the subject-matter was enforceability of the provisions of section 3 of the provisional-collection of taxes act, 1931, with reference to the levy made under ltem-27(e), after amendment by finance ..... a comparative study of these amendments in relation to the definition of 'manufacture' and tariff items in relation to the cotton fabrics vis-a-vis the amendments brought about in the act so far as aluminum products are concerned would help in appreciating the rival contentions of the parties and having regard to the argument of the department that the reasons given for and the ratio ..... the facts of the present case, the manufacturer of plain tubes and processor of lacquering and printing being the same, the department may continue to levy and collect the duty on the price at which the processed tubes are sold, for the first time ..... amended definition of section 2(f)(viii) and tariff item-27 of the i schedule to the central excises and salt tax act, 1944, as also the corresponding provisions of item no ..... , by independent processes, whether on their own account or on job-charges basis, the value for the purposes of assessment under section 4 of the central excise act will not be the processing charges alone but the intrinsic value of the processed fabrics which is the price at which such fabrics are sold for the first time in ..... private limited company who is a manufacturer of aluminum collapsible tubes and rigid cans under a licence granted under the central excise and sales tax act (the 'act'). .....

B.P. Automobiles and ors. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : 1983(2)KarLJ105; [1984]55STC93(Kar)

..... legislative declaration contained in the bill the provisions of the 'act' become enforceable from the date of the introduction of the bill as provided by the provisional collection of taxes act, 1974. 4. ..... . section 9(1) of the central sales tax act provided that the tax payable under that act shall be levied and collected in the appropriate state by the government of india in the manner provided ..... course of inter-state trade or commerce; (iv) sale or purchase of goods in the course of export outside the territory of india or sale or purchase in the course of import into the territory of india; and (v) all amounts collected by way of tax under the provisions of this act or the central sales tax act, 1956 (central ..... as may be' used in section 6b(2) cannot also advance the argument of the revenue any further as there are many other provisions in the act which, ex facie, are not attracted to the proceedings of levy, assessment and collection of turnover tax under section 6b(1) and the expression 'so far as may be' can be regarded as referring to such provisions ..... section 9(2) in turn provided that the assessment and collection shall be made in accordance with the sales tax law of the appropriate state; and (c) under the sales tax law of this state there could be only a single point levy on the sales of handloom and powerloom cloth, in view of section 5(3)(a) read with the relevant entry in the second schedule - no tax was leviable under the state act as he was not the first dealer and .....

Mysore Electrical Industries Ltd. Vs. the Commercial Tax Officer and o ...

Court : Karnataka

Reported in : AIR1970Kant259; AIR1970Mys259

..... the main ground of attack was that the act has adopted the sales tax laws of various states not only as they stood at the time when the act was passed but also the sales tax laws as in force from time to time after the passing of the act in the matter of fixation of rate 'of taxation, grant of exemptions, assessment and collection of tax and imposition of penalty and thereby the parliament has abdicated its essential legislative function. ..... . the tax though collected by the state under the central sales tax act, it was as an agent of the central government and the tax collected was assigned to the state which collected it. 12 ..... . the act, if it had intended, could have delegated to the state governments the power to frame rules providing for assessment, reassessment, collection and enforcement of payment of tax under the central sales tax act ..... in the alternative, it was urged that the act must be deemed to have adopted the sales tax laws as in force when the act came into force on 21-12-1956 and that the sales tax law in force at that time was the mysore sales tax act, 1948, which did not provide for making provisional assessment and hence respondent no. ..... 1 had no jurisdiction to issue the impugned notice proposing to make provisional assessment to tax. ..... 1) proposed to provisionally assess the petitioner on a net turnover of rs. .....

Mysore Electrical Industries Ltd. Vs. Commercial Tax Officer, V Circle ...

Court : Karnataka

Reported in : [1971]27STC559(Kar)

..... the main ground of attack was that the act has adopted the sales tax laws of various states not only as they stood at the time when the act was passed but also the sales tax laws as in force from time to time after the passing of the act in the matter of fixation of rate of taxation, grant of exemptions, assessment and collection of tax and imposition of penalty and thereby the parliament has abdicated its essential legislative function. ..... . the tax though collected by the state under the central sales tax act, it was as an agent of the central government and the tax collected was assigned to the state which collected it. 12 ..... . the act, if it had intended, could have delegated to the state governments the power to frame rules providing for assessment, reassessment, collection and enforcement of payment of tax under the central sales tax act ..... in the alternative, it was urged that the act must be deemed to have adopted the sales tax laws as in force when the act came into force on 21st december, 1956, and that the sales tax law in force at that time was the mysore sales tax act, 1948, which did not provide for making provisional assessment and hence respondent no. ..... 1 had no jurisdiction to issue the impugned notice proposing to make provisional assessment to tax. ..... 1) proposed to provisionally assess the petitioner on a net turnover of rs. .....

G.V. Rama Iyer and ors. Vs. Government of Mysore

Court : Karnataka

Reported in : AIR1951Kant70; AIR1951Mys70; [1951]2STC122(Kar)

..... registration of dealers and collection of tax. ..... the procedure to be followed by the assessing authority is prescribed in section 12 under which every dealer is required to submit a return and the assessing authority shall assess the tax if he is satisfied that the return is correct and complete; if the return is not submitted or, if it appears to the assessing authority that the return submitted is incorrect and incomplete the assessing ..... payment in a criminal court is of a summary nature and if it is proved to the satisfaction of the court that the assessee has become liable under the act for payment, it is not the province of a criminal court to enter into an elaborate enquiry about the correctness of the levy or the validity thereof. 7. ..... to fix provisionally the tax on the basis of a return, with the correctness of which if the assessing officer is satisfied; if he is not so satisfied, the officer may, after such enquiry, determine the turnover of the dealer to the best of his judgment and fix provisionally the annual tax payable. ..... held that the levy of the tax is justified and disallowed the objection and that the rules were not ultra vires of the rule-making power of the government and the rules relating to the provisional assessment were well within the ambit ..... provisionally assessed to a tax ..... the provisional assessment, the assessee is given an opportunity to file a return when the provisional assessment ..... the levy is stated to be provisional and a demand notice was served .....

State Bank of Mysore and Others Vs. Asst. Commr. of Comml. Taxes (Enfo ...

Court : Karnataka

..... granted by the reserve bank of india, the branches have been opened by the petitioners, s.3 of the 1976 act enables the levy and collection of tax on profession, trade, calling or employment which are conducted within the state of karnataka. ..... defined under the general clauses act is not sufficient to meet the explanation, in the context, this has been further defined to bring into effect the nature of activity carried out by each of the branch of the companies or societies to be treated as independent entity as a person to collect tax to promote the object of collection of revenue for the state. ..... when once each unit is treated as a person, collection of tax of rs.2,500/- as provided under art.270 and 276(2) of the constitution from each person ..... towards professional tax and the explanation which is added by way of amendment act of 2003 providing a provision for collection of professional tax for separate assessment, ..... issued by the respondent officers calling upon the petitioners to pay professional tax within seven days of the notices served which is ultra vires the provisions of art.276(2) and art.367 of the constitution and petitioners have sought for quashing the explanation stating that it is ultra vires the general clauses act and have prayed to charge only the head office to collect rs.2,500/- p.a. ..... collection of professional tax from each of the branches is not in contravention of art.276 of the constitution and also the provisions of the banking regulation act .....

State of Karnataka and anr. Vs. H. Dasappa and Sons (P) Ltd.

Court : Karnataka

Reported in : ILR2004KAR4486; (2008)11VST286(Karn)

..... statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may assess the dealer provisionally for that month to the best of his judgment, recording the reasons for such assessment, and proceed to demand and collect the tax on the basis of such statement.provided that before taking action under this sub-section the dealer shall be given a reasonable ..... admitted tax, shall, for purposes of section 13 of the act be deemed to be an amount due under the act from the dealer.under sub-section (2) of section 12 of the act, the power is vested with the assessing authority to assess the dealer provisionally for that month to the best of his judgment and proceed to demand and collect the tax on the ..... once the tribunal comes to the conclusion that the defiance was not deliberate and there was no dishonest intention on the part of the petitioner in not acting in accordance with law in payment of advance tax and that the contravention has occurred because of the circumstances beyond its control, it was contrary to the settled principles of justice and equity to have still ..... before passing the provisional assessment order, the assessing authority is expected to give an opportunity of hearing to the dealer and this is only to comply with the principles of nature justice.section 12-b(3) of the act authorises the levy of penalty of a sum not exceeding one and half times the amount by which the tax paid falls short of the tax payable for the .....

Escorts Mahle Ltd. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : [2001]121STC434(Kar)

..... shall be levied and collected a tax on entry of any goods specified in the first schedule into a local area for consumption, use or sale therein, at such rates not exceeding five per cent of the value of the goods as may be specified retrospectively or prospectively by the state government by notification, and different dates and different rates may be specified in respect of different goods or different classes of goods or different local areas.'2.2. section 2(a)(5) of the act defines local area as ..... . section 7(3) provides that if the return filed under section 7(1) appears to the assessing authority to be incorrect or incomplete, he may assess the dealer provisionally for that month to the best of his judgment, recording the reasons for such assessment and proceed to demand and collect the tax on the basis of such assessment.3 ..... . the jurisdictional assessing authorities under the kteg act have issued notices under section 7(3) proposing to pass best judgment orders of provisional assessment, relying on the very same decision in samyuktha karnataka , on the ground that kiadb industrial areas are situated within the limits of municipal corporations/municipalities/panchayats/cantonment or sanitary boards which are local areas, and therefore the kteg act is applicable to them ..... . they have also consequentially sought quashing the proposition notices/provisional assessment orders/final orders of assessment, issued or passed under the kteg act in their respective cases.5 .....

Bellary Steels and Alloys Ltd. and ors. and Escorts Mahle Ltd. Vs. Sta ...

Court : Karnataka

Reported in : ILR2001KAR805; [2001]123STC189(Kar)

..... section 7(1) appears to the assessing authority to be incorrect or incomplete, he may assess the dealer provisionally for that month to the best of his judgment, recording the reasons for such assessment and proceed to demand and collect the tax on the basis of such assessment.50. ..... the only question that arose for consideration before the single judge was whether the division bench in samyuktha karnataka's case , held that the entry tax act is inapplicable (as contended by appellants) or applicable (as contended by respondents) to the petitioners whose units are situated in kiadb industrial areas, the learned single judge after examining the judgment ..... 3(1) of the act read with section 21 of the mysore general clauses act, 1899, amended the notification dated march 30, 1994, by substituting for the words 'from any place outside the state for consumption or use', the words, 'where such entry is for consumption or use of such goods and where such goods have not suffered tax under the karnataka sales tax act, 1957 (karnataka act 25 of 1957)' ..... section 2(a)(5) of the entry tax act defines local area as follows :' 'local area' means an area within the limits of a city under the karnataka municipal corporations act, 1976 (karnataka act 14 of 1977), a municipality under the karnataka municipalities act, 1964 (karnataka act 22 of 1964), a notified area committee, a town board, a sanitary board or a cantonment board constituted or continued under any law for the time being in force and a .....

Tracstar Investments Pvt. Ltd. Vs. Deputy Commissioner of Commercial T ...

Court : Karnataka

Reported in : ILR1994KAR1181

..... the contention advanced by sri dattu, learned counsel for the petitioner, that no demand or collection of tax could be made without passing the provisional order. ..... the petitioner having collected tax from public has sent cheques along with the statements filed under section 12b(1) of the act, which cheques were ..... the material averments made in the writ petition are : notices under section 14 of the karnataka sales tax act, 1957 (for short 'the act') were issued by the first respondent to the second respondent to pay money due or may become ..... a statement containing such particulars as may be prescribed including the taxable turnover during the preceding month and shall pay in advance the full amount of tax payable by him under this act within twenty days after the close of the preceding month to which such tax relates on the basis of the turnover particulars shown in the statement and the amount so payable shall for the purposes of section 13 be deemed ..... ramesh, learned government advocate, based on the statement of objections filed, urged that : (1) passing of a provisional order of assessment under section 12b(2) of the act would arise in case where no statement is filed before the date prescribed or statement filed appears to the ..... for the following reliefs; (1) to issue a writ/order in the nature of certiorari quashing the notice issued by the first respondent under section 14 of the karnataka sales tax act, 1957, dated december 13, 1993 and december 16, 1993 (annexures a and b). .....