Court : Punjab and Haryana
Reported in : (2008)12VST123(P& H)
..... under sub-section (1), the provisions of the punjab general sales tax act, 1948 have been repealed. ..... state government thereon shall be final; and(g) if any difficulty arises in giving effect to the provisions of this section, the ..... , unless and until superseded by anything done or any action taken under this act;(f) any reference to any provisions of the repealed act by this act to an officer, authority or tribunal shall, for the purposes of carrying into effect the provisions contained in this section, be construed as reference to the corresponding officer, authority or tribunal, appointed or constituted by or under this act ; and if any question arises as to who such corresponding officer, authority or tribunal is, then the matter shall be referred to the state government and the decision of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2007)4PLR53; (2008)16VST153(P& H)
..... filed under article 226 of the constitution is whether the sales tax tribunal, punjab, chandigarh (for brevity, 'the tribunal') could have validly exercise its jurisdiction while deciding the rectification application, filed under section 21a(2) of the punjab general sales tax act, 1948 (for brevity, 'the 1948 act'). ..... rattan singh, learned state counsel has drawn our attention to section 5(1a) of the 1948 act and argued that the order of the tribunal on the rectification application filed by the respondent state was consistent with section 5(1a), inasmuch as, it has been provided that no sale of goods other than declared goods would be considered exempted from tax under 1948 act unless the dealer effecting the sale at such subsequent sale furnishers to the assessing authority in the prescribed form and ..... their lordships' as under:from what has been said above, it is clear that the question whether section 17(1) of the indian income-tax act, 1922, was applicable to the case of the first respondent is not free from doubt. ..... (appeals), patiala division, patiala, vide his order dated 18.2.1994 (p-5) upheld the order passed by the assessing authority by holding that any dealer dealing exclusively in tax free goods can always claim that he does not fall within the ambit of sales tax act. ..... was registered as a dealer under the provisions of the 1948 act and has later on been registered under the punjab value added tax act, 2005 (for brevity, 'the 2005 act') after the repeal of 1948 act. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)114PLR227
..... the supreme court considered the object and purpose of section 4-b of the punjab general sales tax act, 1948 and found it to be analogous to the provisions of section 9 of the haryana general sales tax act. ..... the act was necessitated as experience of the working of the punjab general sales tax act, 1948 had brought to light certain lacunae and inadequacies. ..... section 4 deals with the constitution of tribunal which consists of one member to be appointed by the state government for the purpose of performing such functions and exercising such powers as may be assigned to or conferred on, the tribunal by or under the act. ..... 9 of 1993 did not in any way effect the rights of the petitioner which had accrued to them under the repealed section 9 of, the act. ..... he has contended that under section 9 of the act the petitioners have already been held entitled to the exemption from payment of purchase tax and that the repeal of this section did not make the petitioner liable to pay tax either under section 15 or under section 17 of the state act. ..... hence it is proposed to repeal the haryana general sales tax (second amendment) ordinance, 1990. ..... according to the petitioners it was not within the competence of the legislature whereas the respondents have pleaded that there was no bar for repealing the provision and imposing tax liability retrospectively if the legislature otherwise had the legislative competence to enact the law on the subject.26. ..... the said act was repealed by act no. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1998)118PLR103
..... the punjab general sales tax act, 1948, deals with the ambit of taxation authority, constitution of tribunal, levy of taxes, assessment by the authorities, power of review, revision, etc. ..... the petitioners in the aforesaid case filed a petition under article 42 of the constitution of india to challenge the constitutional validity of section 41 of the bombay sales tax act on the ground that it confers arbitrary powers of exemption on the state government so as to exempt all types of new units from the payment of purchase tax, sales tax and central sales tax under the package scheme of incentives, 1979. ..... 6919 of 1987 challenge is to the order of the presiding officer, sales tax tribunal, under section 21(3) of the punjab general sales tax act, 1948 (for short, 'the act') as well as to the order passed by the assistant excise and taxation commissioner invoking his suo motu powers under section 21(1) of the act, whereas in the other l.p.as. ..... the assistant excise and taxation commissioner has held that as the dealer was required to pay tax due along with return which he has failed to do so, the petitioner is liable to pay interest upon the amount in terms of section 9(2) of the central sales tax act, 1956. ..... feeling aggrieved by the order passed by the assistant excise and taxation commissioner dated november 24, 1986, the petitioner preferred an application before the sales tax tribunal in terms of section 21(3) of the act. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1983]53STC112(P& H)
..... (1) the punjab general sales tax act, 1948 (hereinafter referred to as the repealed act), is hereby repealed :provided that such repeal shall not affect the previous operation of the repealed act or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, shall be deemed to have been done or taken in the exercise of the powers conferred by or under this act, as if this act were in force on the date on which such thing was done or ..... punjab general sales tax act, 1948 (hereinafter referred to as the punjab act), was repealed by the haryana general sales tax act, 1973 (hereinafter referred to as the haryana act ..... under section 9(3) of the central sales tax act, 1956, read with section 10(6) of the punjab act. ..... by the counsel for the petitioner was that as the 'assessment in this case related to a period prior to the coming into being of the haryana act, and one appeal having already been filed and decided under the punjab act, the appeal to the sales tax tribunal was also governed by the provisions of the punjab act. ..... was then filed before the sales tax tribunal which was dismissed on 22nd april, 1975 (annexure p-5), on the ground that it could not be entertained in view of the non-compliance with the provisions of section 39(5) of the haryana act as no tax had been deposited as was ..... punjab [1979] 44 stc 331 where it was held that the right of appeal was neither a fundamental nor a constitutional .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1979]43STC283(P& H)
..... 1648 of 1976 decided on 9th august, 1978).learned counsel for the petitioner relied on the following provisions of section 65(1) of the haryana act :(1) the punjab general sales tax act, 1948 (hereniafter referred to as the repealed act), is hereby repealed :provided that such repeal shall not affect the previous operation of the repealed act or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, shall be deemed to have been done or taken in the exercise of the powers conferred ..... placed on the following provisions of section 68(a) of the haryana act:notwithstanding any judgment, decree or order of any court or tribunal or other authority to the contrary- (a) any levy, assessment, reassessment or collection of any amount by way of tax or penalty made or purported to have been made and any action or thing taken or done or purported to have been taken or done before the commencement of this act in relation to such levy, assessment, reassessment or collection under the provisions of the repealed act, shall be deemed to be as valid and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1963]14STC311(P& H)
..... punjab general sales tax act, 1948 (punjab act ..... gazetted the punjab general sales tax (extension) act, 1957 (punjab act no. ..... provisions of the punjab general sales tax (extension) ordinance, 1957 (punjab ordinance no. ..... the constitution by firm nathu ram nohar chand of dhuri against four respondents, namely, the state of punjab, the excise and taxation commissioner, punjab, the assessing authority (the excise and taxation officer), and the assistant excise and taxation officer, barnala in sangrur district, respectively 1 to 4, for a writ, direction or order quashing the notice dated march 9 and 10, 1959, by respondent 3 to the petitioner-firm under section 11(2) of the pepsu general sales tax ordinance, ..... the sub- stance of the matter on the facts then is that the petitioner-firm as dealer failed to comply with the terms of the notice issued to it under sub-section (2) and it is sub-section (4) of section 11 that is attracted to its case, with the result that the assessment having been made three years after the quarter ending on 31st march, 1956, it cannot be maintained ..... quarterly sales tax returns under section 11 ..... the petitioner-firm that it could produce any evidence in support of its case, and to shocause why penalty not exceeding one and a half-times the amount of the tax be not imposed on it under section 11(2) of the said ordinance, and in the event of its failing to comply with the notice saying that respondent 3 shall proceed to best judgment assessment. ..... which repealed pepsu .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1967P& H416; [1966]18STC426(P& H)
..... punjab general sales tax act came into force in 1948, and according to its provisions sales-tax was levied on sale of goods except articles which were exempted from payment of such tax. ..... the respondent thereupon filed petition under articles 226 and 227 of the constitution of india on the allegation that no sales-tax was payable in respect of medicinal preparations containing alcohol as was the position before the enactment of the central act.3. ..... this appeal under clause 10 of the letters patent by the punjab state and two others is directed against the order of learned single judge whereby he accepted the petition under articles 226 and 227 of the constitution of india filed by sukh dev sarup gupta respondent and quashed the orders of the sales tax authorities assessing the respondent with liability to pay sales-tax.2. ..... the words of the part of section 8 reproduced above are of a general character and their effect is that where any central act or regulation made after the commencement of the general clauses act, 1897, repeals and re-enacts, whether with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears be taken as references to the provision so re-enacted. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)25VST49(P& H)
..... notice that hgst act was enacted on may 5, 1973 and the earlier statute, namely, punjab general sales tax act, 1948, as applicable to haryana (for brevity, 'the pgst act') was repealed by section 65 of the hgst act. ..... order dated may 22, 1997, following two questions have been referred by the sales tax tribunal ii, haryana, chandigarh (for brevity, 'the tribunal') for determination by this court:(a) whether, in the facts and circumstances of the case, interest under section 59 of the haryana general sales tax act, 1973, is chargeable even on the demands which are quashed in appeal ..... further application was made under section 42(2) (b) of the hgst act to this court with a prayer for referring various questions of law and for setting aside order dated january 10, 1990 passed by the tribunal, refusing to refer the questions ..... appeals by the tribunal, an application under section 42(1) of the hgst act was filed by the petitioner-dealer for referring various questions of law to this court for determination, by asserting that those questions arose from the order of the tribunal dated september 13, 1988 ..... on behalf of the state of haryana to support the order of the tribunal.the background facts, judgment of the supreme court and intendment of section 2(c) of the hgst act.10. ..... the said application was dismissed and the tribunal refused to refer questions of law to this court, vide order dated january 10, 1990 (a4) by holding as under:i have given thought to the pleadings of the parties .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1960]11STC149(P& H)
..... to be one of the goods of special importance in inter-state trade and, therefore, the person dealing in it is entitled to the benefits of section 15 of the central sales tax act; inasmuch as under the east punjab general sales tax act, 1948, as amended by the punjab act no. ..... found necessary in view of the general provisions of the central sales tax act of 1956 which implemented the provisions of article 286(3) of the constitution.3. ..... title, it was ''an act to provide for the levy of a general tax on the sale (or purchase) of goods in (punjab) and for the repeal of the punjab general sales tax act, 1941. ..... vires the constitution inasmuch as it offends the provisions of the central sales tax act promulgated in order to give effect to the provisions of article 286(3) of the constitution.8. ..... the constitution (sixth amendment) act, 1956, amended article 286(3) of the constitution and clause (3) provided that-any law of a state shall, in so far as it imposes, or authorises the imposition of, a tax on the sale or purchase of goods declared by parliament by law to be of special importance in inter-state trade or commerce, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as ..... the fact that ginned and unginned cotton are consistently treated under the same head in the constitution as well as in all the statutes dealing with the matter, seems to indicate that the legislature looked upon ginned and unginned cotton as .....
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