Court : Rajasthan
Reported in : 2005(191)ELT99(Raj); RLW2005(1)Raj264; 2005(1)WLC110
..... conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-clause (5) of clause 34 of the finance bill, 1975, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, and the notification of the government of india in the ministry of finance (department of revenue and insurance) no. ..... special duties of excise:- (1) in the case of goods chargeable with a duty of excise under the central excise act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to ten per cent of the amount so chargeable on such goods. ..... (5) the provisions of the central excises act and the rules made thereunder, including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of the auxiliary duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules, as the case may be.'7. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1981WLN346
..... bill, 1962--in pursuance of sub-clause 3 of clause 3 of the rajasthan electricity (duty) bill, 1962 read with the declaration inserted therein under section 3 of the rajasthan provisional collection of taxes act 1958 (rajasthan act 23 of 1958), the state government being of the opinion that it is expedient in public interest to do so, hereby exempts from tax the consumed--(1) by a consumer in any industry, in the manufacture, production: processing of repair of goods; and(2) by or in respect of any mine as defined in ..... of clause 3 of the rajasthan electricity (duty) bill, 1962 read with the declaration inserted therein under the rajasthan provisional collection of taxes act 1958 (rajasthan act 23 of 1958) the state government hereby fixes 3 n. p. ..... court has observed--the word 'processing' in section 8(3)(b) of the central sales tax act, 1956, and rule 13 of the central sales tax (registration and turnover) rules, 1957, has not been defined in the act and it must be interpreted according to its plain natural meaning. ..... the indian mines act, 1923 (central act of 1923);subject, however, to the condition that the exemption hereby granted shall not be applicable to energy consumed in respect of any premises used .....
Tag this Judgment!Court : Rajasthan
Reported in : 1972WLN814
..... and that even if by virtue of the provisions of the rajasthan provisional collection of taxes act, 1958 (hereinafter referred as the 1958 act), the government could tax the petitioner at the new rate of tax fixed from 26th of april, 1972, it could not have realised the tax from the petitioner at the enhanced rate after the bill was passed by the legislature an ending section 4 of the act without issuing a fresh notification under the amended provision of section 4 of the act. ..... 8 of 1972 in the rajasthan legislature to amend the rajasthan motor vehicles taxation act, 1951, a declaration was made by the state government at the end of the bill which reads as follows:declaration under section 3 of rajasthan act 23 of 1956.in pursuance of section 3 of the rajasthan provisional collection of taxes act, 1958 (rajasthan act 23 of 1958), it is hereby declared that it is expedient in the public interest that the clauses 2 and 14(2) of this bill shall have immediate effect under the said act.6. ..... rules made thereunder or by any other law for the time being in force, there shall be levied and collected on all motor vehicles used or kept for use in the state, a tax at the rates fixed by the state government, by notification in the official gazette, but not exceeding the maximum rates specified in the schedule to this act,'(sub-clauses (2) and (3) are not relevant for the disposal of this writ petition and, therefore, they are .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(2)WLN199
..... 26th march, 1999, in terms of section 3 of the rajasthan provisional collection of tax act, 1958 when bill for the aforesaid act was introduced in the legislative assembly as per section 1 of the act. ..... sections 3, 4 and 12 read with rule 10 and under section 13 read with rule 14(6) of the rajasthan tax on entry of goods into local areas act; 1999 (for short, 'the act of 1999') for making an assessment and levying penalty under sub-section (2) of section 17 pointing out that the petitioner is unregistered dealer and is liable to pay tax under the act of 1999 but he has failed to submit the return of turnover/information within the time prescribed under ..... , it is also not open for the dealer to collect any tax under the act from the buyers and if for that period for which he is availing exemption during the financial year, exemption fee is not deposited by the 15th of april, but deposited later on, then in order to avail the benefit of the scheme for which instalment has been deposited, it has to bear the interest alongwith a penalty equal to 50% of the tax amount outstanding against him. ..... under the scheme, on 15th january, 2000 a notification has been issued under section 9 of the act of 1999 exempting the registered dealers from tax payable under the act in respect of all kinds of textiles on the following conditions, viz; (1) that such dealer is entitled to exemption who opts for scheme on or before 28th march, 2001 as per the amendment brought into effect by notification dated .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]107CompCas42(Raj); 2001(2)WLC17; 2001(4)WLN170
..... the state government of rajasthan has introduced the rajasthan tax on professions, trades, callings and employments act, 2000 in the rajasthan legislative assembly on 30th march, 2000, while inter-alia, invoking and giving the declaration under section 3 of ihe rajasthan provisional colleclion of tax act, 1958, proposed to enact the rajasthan tax on professions, trades, callings & employments act, 2000, to provide for ihe levy and collection of tax on professions, trades, callings & employments in the state of rajaslhan.(3). ..... 17 of the income tax act and income as defined u/s 2(24) cannot be a basis of levy and collection of tax, as provided u/s 3 of the act and for determining the tax liability under clause 2 of the said govt. ..... 276 of the conslitution of india and of this act, there shall be levied and collected a tax on professions, traders, callings and employments at such rates not exceeding rupees two thousand five hundred per annum per individual person, as . ..... it is also submitted that the state government cannot levy and collect tax from the persons who are salary or wage earners on the salary or wages as defined u/s 2(p) of the act, including pay and dearness allowance and all other remunerations received by any individual on regular basis whether payable in cash or kind and includes perquisite and profits in lieu of salary as defined u/s 17 of the income tax act, 1961.(17). ..... in pursuance of the rajaslhan provisional colleclion of tax act, 1958 (act no. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(3)WLC62
..... and half lakh,' according to the latest census figures: provided further that if any area is declared a cantonment or is constituted a municipality, after the commencement of the rajasthan urban land tax (amendment) act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from the commencement of the year following the year during which the area is declared a cantonment or is constituted a municipality: (a-1) for removal of doubt it is declared that the ..... (3) initiation of fresh proceedings by the assessing authority is grossly violative of article 265 of the constitution inasmuch as it seeks to levy and collect tax in violation of entry 49, list- ii of vii schedule of the constitution of india as though it were being levied in accordance with the provisions contained in entry 86, list-i of vii schedule of the constitution of india. ..... the assistant director, land and building tax department, udaipur issued a notice dated august 29, 1997 under section 11(1) of the act for appearance on september, 3, 1997 and for provisionally determining the market value of the property at rs. ..... 2.15 crores, as per the case of the petitioner company, without serving a revised notice of provisional market value as stipulated by section 11(1) of the act of 1964. ..... 66,04,48,800/- as on april 1, 1993 by enhancing the provisional market value of rs. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217
..... in the hands of the previous owner who had also exercised the option in terms of the one-time tax scheme, prescribed under section 3(1b) of the act and despite the certificate exempting the aforesaid land from future tax liability having been issued by his predecessor, in violation of article 265 of the constitution inasmuch as it seeks to levy and collect tax in violation of entry 49, list ii of the seventh schedule as though it were being levied in accordance with the provisions contained ..... (3) initiation of fresh proceedings by the assessing authority is grossly violative of article 265 of the constitution inasmuch as it seeks to levy and collect tax in violation of entry 49, list ii of the seventh schedule to the constitution of india as though it were being levied in accordance with the provisions contained in entry 86, list i of the seventh schedule to the constitution of india. ..... the assistant director, land and building' tax department, udaipur, issued a notice dated august 29, 1997, under section 11(1) of the act for appearance on september 3, 1997, and for provisionally determining the market value of the property at rs. ..... 2.15 crores, as per the case of the petitioner company, without serving a revised notice of provisional market value as stipulated by section 11(1) of the act of 1964. ..... 66,04,48,800 as on april 1, 1993, by enhancing the provisional market value of rs. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1965]58ITR118(Raj)
..... - we have before us three writ petitions under article 226 of the constitution questioning the validity of certain provisional assessments made under section 141 of the income-tax act, 1961, hereinafter to be referred as the 'act', and as common questions of law are involved in them they can conveniently be disposed of together. ..... this provision was enacted, submits the learned counsel, with a view to enabling the revenue to collect the tax which was admittedly payable in terms of the returns. ..... counsel for the petitioner did not dispute the position that section 80 of the act will have full play so far as regular assessments were concerned, but his main contention was that at the stage of provisional assessment the income-tax officer has to proceed on the basis of liability to tax, as has been admitted in the return and it is not open to the income-tax officer to travel beyond the return or for that matter to reject the same.the ..... for the applicability of section 80 it is immaterial whether it is a regular assessment or a provisional assessment under section 141 of the act, as the requirement of both the assessments if that the tax is to be charged in accordance with and subject to the provisions of the act.at the same time, it may be observed that we are quite unable to accept the submission made by the learned counsel for the department that the income-tax officer had acted out of generosity and contrary to the provisions of law in allowing the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1994Raj167b; 1994(1)WLC626; 1993WLN(UC)512
..... in any union territory or any other state under the motor vehicles act, 1939 (central act 4 of 1939) for a period of fifteen months or more before the date on which it is liable to ..... for registration in the state under the motor vehicles act, 1939 (central act 4 of 1939), at such rate or rates as may be notified by the state government from time to time but not exceeding the rates notified for motor vehicles under section 5 of the rajasthan sales tax act, 1954 (rajasthan act 29 of 1954) or fifteen per cent of the purchase value of a motor vehicle, whichever is less: provided that no tax shall be levied and collected in respect of a motor vehicle which was registered ..... 29 of 1954) shall assessee, reassess, collect and enforce payment of tax including penalty or interest payable by an importer under this act as if the tax, penalty or interest were payable under the said act, and for this purpose they may exercise all or any of the powers assigned to them under the said act and the rules made thereunder for the time being in force including the provisions relating to returns, advance, payment of tax, provisional assessments, recovery of tax, appeals, rebates, penalties, .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)11VST766(Raj)
..... this reason that while enacting the cst act, the parliament instead of providing an independent machinery for levy and collection of tax, made a provision under section 9 of the cst act that the tax payable by any dealer under this act on sales of goods effected by him in the course of inter-state trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the government of india and the tax so levied or collected by that government in accordance with the ..... interest or penalty payable by such a dealer under this act is a tax or interest 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 to assess or collect the tax under the cst act and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of ..... the tax liability of a person carrying on business on the transferee of, or .....
Tag this Judgment!