Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Court: kolkata Page 1 of about 11 results (0.039 seconds)

Albert David Ltd. Vs. Union of India (Uoi) and anr.

Court : Kolkata

Reported in : AIR1966Cal101

..... to pay excise duty on patent and proprietaiy medicine, as defined in the dings act, became an enforcible liability under the provisional collection of taxes act 1931, as soon as the finance pill 1961 was introduced in the parliament. ..... 3 of the provisional collection of taxes act, was made in the finance bill 1961, in the following language,'it is hereby declared that it is expedient in the public interest that the provisions of clauses ii, 12, 13 and 15 of the bill shall have immediate effect under the provisional collection of taxes act, 1931.'6. ..... act until april 29, 1961, the central government was entitled to make the provisions of clause 13(g) item 14e of the bill operative with immediate effect, under powers conferred upon it by the provisional collection of taxes act, 1931. ..... in order to make the provisional collection of excise duty on 'patent or proprietary medicines', manufactured by the petitioner company effective, it is alleged in paragraph 5(b) of the affidavit-in-opposition, the central government decided as follows:'that stocks of newly excisable commodities at the midnight of ..... enactment in an amended form before the expiry of the 'sixtieth day' after the date on which the bill containing it was introduced refunds' shall be made of all duties collected which would not have been collected if the provisions adopted in the enactment had been the declared provisions; provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed .....

Commissioner of Central Excise, Bolpur Commissionerate Vs. M/S. Ultra ...

Court : Kolkata

..... he contended that the declaration made under the provisions of provisional collection of taxes act, 1931 with reference to clause 84 of the bill, as introduced, would automatically take in its fold the amendment subsequently made for the purpose of inclusion of in tariff items 2523 29 10, 2523 29 20, 2523 29 30, 2523 29 40 ..... , advocate mr.abhishek anand, advocate mr.tanmoy chakraborty, advocate the court : the subject matter of challenge in this appeal is a judgment and order dated 18th september, 2012 passed by the learned customs.excise & service tax, appellate tribunal allowing an appeal of the assessee holding, inter alia, as follows: undisputedly, no declaration under pcta was made with regard to enhancement of duty on cement to rs.900/- pmt, which was moved ..... the power of amendment provided under section 4 of the act of 1931 has to be read in the light of section 2 thereof ..... section 4 of the aforesaid act of 1931 which provides as follows: section4 effect of declarations under this act, and duration thereof. ..... and was subsequently brought in, cannot be said to have been protected by the declaration made under section 3 of the act of 1931. ..... (2) a declared provision shall cease to have the force of law under the provisions of this act (a) when it comes into operation as an enactment, with or without amendment, or (b) when the central government, in pursuance of a motion passed by parliament, directs, by notification in the official gazette, that it shall cease to have the force .....

Mohammed AmIn Bros. Ltd. Vs. Dominion of India and ors.

Court : Kolkata

Reported in : AIR1952Cal323,54CWN514

..... the federal court however held that the jurisdiction conferred on the allahabad high court by sections 2 & 3, companies act, is 'original jurisdiction' within the meaning of sub-section (1) of section 226, constitution act, & putting into operation the machinery of section 46, income-tax act, for the collection of arrears of income-tax as arrears of land revenue was 'an act done in the collection of revenue' within the meaning of the said sub-section (1) of section 226 & the allahabad high court had therefore no jurisdiction to ..... it was boldly argued that the fact that the income-tax authorities had proceeded with their certificate proceedings after the provisional liquidators had been appointed amounted to a contempt of court but sinha ..... i have said previously, the application to wind up was made on 7-2-1949 & a provisional liquidator was also appointed as a result of another application made on that date. ..... section 171, companies, act provides:'when a winding up order has been made or a provisional liquidator has been appointed no suit or other legal proceeding shall be proceeded with, or commenced against the ..... charjee who had open appointed the provisional liquidator was their pleader & was in charge of these income-tax appeals. ..... the liquidator appointed in the voluntary winding up, were appointed provisional liquidators pending the hearing of the winding up application.2. ..... , an incorporated accountant, was appointed provisional liquidator pending the hearing of the application .....

State of West Bengal and ors. Vs. Hind Tea Company (P.) Ltd. and ors.

Court : Kolkata

Reported in : [1984]57STC97(Cal)

..... while dealing with section 141(1) of the income-tax act, 1961, it has been observed by the division bench of the bombay high court in that case, that under sub-section (1) of section 141 of the income-tax act, 1961, the income-tax officer, for the purpose of making a provisional assessment, has to proceed on the basis of the return ..... dutta of course contended that the rule of res judicata or the principles analogous thereto would not appropriately apply in taxing statutes and more particularly when the officer concerned with collection of revenue is not bound by such rule and he can reopen the question previously decided and come to a conclusion ..... we thus hold that the rule of res judicata or the principles analogous thereto would not ordinarily apply to taxing statutes and the more so when, an officer concerned with collection of revenue, would not be bound by such rule and would be entitled and competent to reopen the question, previously decided and come to a conclusion different from the earlier, subject of course to the ..... and the court may prevent an income-tax authority from doing something which would be unjust and inequitable and the principles as mentioned above would apply not only to the income-tax authorities strictly so called but also to the income-tax appellate tribunal; for, though the appellate tribunal is not included in the class of income-tax authorities in the act, it is a part of the machinery for collection of income-tax, and is not in the same position .....

Birla Cotton Spg. and Wvg. Mills Ltd. Vs. Income-tax Officer and ors.

Court : Kolkata

Reported in : [1995]211ITR610(Cal)

..... the act, except for advance payment of tax or tax deducted at source, does not provide for any provisional collection of tax or for collection of a tax set aside or reduced by the appellate, revisional or rectification orders subsisting. ..... 1, under section 154 of the income-tax act, 1961 ('the act'), for the assessment year 1973-74. ..... volhart brothers : [1971]82itr50(sc) 'it was not open to the income-tax officer to go into the true scope of the relevant provisions of the act in a proceeding under section 154 of the income-tax act, 1961. ..... neither the income-tax officer nor the tax recovery officer can collect nor is the assessee liable to pay the amount set aside or reduced by appellate, revisional or rectification orders.26. ..... it is stated by the petitioner that in the course of discussion, the petitioner's representative was informed that the income-tax officer proposed to charge interest under section 220(2) of the act from the date of the revised assessment order dated september 24, 1979, till may 8, 1986, when the income-tax officer made assessment giving effect to the appeal order dated october 3, 1985, of the income-tax appellate tribunal for the said assessment year 1973-74.2. ..... it was held :'the taxation laws (continuation and validation of recovery proceedings) act, 1964, merely lays down that where tax dues are reduced in appeal or are not varied in appeal, no fresh notice of demand will berequired to be served upon the assessee. .....

Ascu Hickson Limited Vs. Commissioner of Commercial Taxes

Court : Kolkata

Reported in : [1979]44STC11(Cal)

..... after receipt of the respective challan or railway receipt or other document evidencing despatch or delivery of the goods in accordance with the despatch or delivery instructions, if any, specified by the agent at the time of placement of the order pay provisionally to the manufacturers the full sale value less advance paid under clause 3 above of the goods despatched subject to final adjustments in due course and in the case of services or sale of processed timber would make similar ..... were sales inasmuch as the latter were realising sales tax and had collected the declaration forms from the final purchasers. ..... were sales within the meaning of the sale of goods act and the central sales tax act. 2. ..... sales under the bihar sales tax act, 1944. ..... was engaged in the manufacture of cement, amongst other commodities, and was registered as a dealer under the bihar sales tax act, 1944. ..... ascu hickson limited have initiated the pre-sent reference under section 21(1) of the bengal finance (sales tax) act, 1941. ..... supreme court held that the appellant was carrying on the business of selling and was effecting sales of cement to the customers and thus came within the term 'dealer' as defined in the relevant sales tax act. ..... the appellant would discharge all liabilities devolving upon them as dealers under the various sales tax acts. ..... were exigible to tax under the bihar sales tax act, 1944.12. mr. ..... the appellant would submit bills, receive payments and would do all acts and things necessary in that connection. .....

Commissioner of Income-tax Vs. Ellenbarrie Industrial Gases Ltd.

Court : Kolkata

Reported in : [1994]208ITR67(Cal)

..... facts and in the circumstances of the case, the tribunal was justified in holding that the provision of section 43b of the income-tax act was not applicable on amount collected by the assessee as sales tax which was neither refunded to the parties nor paid to the government account within the relevant previous year ? 2. ..... it was further contended that the collection of full sales tax is the arrangement of the assessee with its customers who are mostly registered dealers under the sales tax act and the arrangement was an imperative necessity as the declaration forms are not readily available with the purchasers and were to be obtained from the sales tax officer which necessarily caused a time lag between the date of purchase and the ultimate ..... section 5(1)(aa) of the sales tax act, sales tax is to be collected from a registered dealer at the ..... the tribunal came to the final conclusion that, having regard to the special circumstances of the case and the legislative scheme of the levy and collection of sales tax, this extra collection from the registered dealer treating him as unregistered dealer in the absence of declaration forms yet to forthcome, represented a deposit by the said registered dealer as caution money refundable against the ..... contention, the liability is not to the government account but to the purchaser who provisionally submitted to being taxed as an unregistered dealer on condition of refund of the extra sales tax so paid, upon production of the declaration forms.6. .....

Deputy Commissioner of Income-tax and ors. Vs. Central Concrete and Al ...

Court : Kolkata

Reported in : [1999]236ITR595(Cal)

..... and/or could be demanded from the revenue by the assessee in case of any additional or excess amount deducted or collected at source under section 206c and whether the tax collected at source could be equated with the advance tax for the purpose of payment of interest under section 214 of the income-tax act, 1961. 11. it is not in dispute that under section 214 of the income-tax act, simple interest at 15 per cent, per annum is payable by the government in case ultimately it is found during ..... . the assessment year involved in this case is the assessment year 1988-89, and under sub-section (4) of section 244a of the income-tax act, the provisions of section 244a of the said act giving the right to get interest in respect of excess amount of the tax deducted at source has been made specifically applicable from the assessment year commencing on april 1, 1989, and subsequent assessment years. 15 ..... by the letter dated december 27, 1988, the assessing officer, however, refused to make the provisional assessment since the date of deposit of the tax deducted at source did not appear from the certificate issued. 8. ..... the assessee-company requested the assessing officer to make a provisional assessment under section 141a of the act. .....

Shri Mohan Lal Chokhany Vs. the Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1971]28STC367(Cal)

..... in the case of sale of goods during their movement from one state to another, being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub-section (2) of section 6 of the central sales tax act, be levied and collected in the state from which the registered dealer effecting the subsequent sale obtained or, as the case may be, could have obtained, the form prescribed for ..... central sales tax act reads as follows :subject to the other provisions of this act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india, assess, 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 .....

Hanuman Prosad Singhania Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1971]27STC289(Cal)

..... it has been held by the majority decision of the supreme court that when section 9(1) says that under the central act tax shall be levied in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state is assessed, paid and collected, it is reasonable to hold that the expression 'levied' in section 9(1) of the central act refers to the expression 'levied' in section 5(3)(a) of the mysore sales tax act, 1957. ..... ;(e) has in his possession any form prescribed for the purposes of sub-section (4) of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this act or any rules made thereunder;(f) collects any amount by way of tax in contravention of the provisions contained in section 9a; he shall be punishable with simple imprisonment which may extend to six months, or with fine, or with both; and when the offence is a continuing offence, with ..... , 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 .....