Judgment Search Results Home > Cases Phrase: rubber act 1947 section 19 fees for special licences Page 6 of about 27,034 results (0.856 seconds)

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. G ...

Court : Kerala

Reported in : [1986]63STC308(Ker)

..... since the original of the letter referred to was not available in the file, nor was there any material to show that the sales of rubber were effected as stated in true copy of the letter, the tribunal doubted its genuineness. ..... it is evident therefrom as also the statement furnished by the superintendent, open prison, that the rubber was despatched by the superintendent of open prison to the branches of the assessee at jullundur and ..... is evident that the head office of the appellant as well the branches were purchasing rubber from the open prison at nettukaltheri and also from other dealers in the state. ..... indeed the finding of the appellate tribunal that the movement of 29,807 kilograms of rubber was occasioned by the contract of sale between the open prison at nettukaltheri and the assessee's branches outside the state and that there was sufficient link between the movement of the goods and ..... the only point canvassed by counsel for the revenue was that the appellate tribunal erred in law in holding that the purchase of rubber by the assessee's branches (jullundur and delhi) from the open prison at nettukaltheri was 'inter-state', that there was no 'inter-state' transaction and so the said turnover is exigible to tax under the state act. ..... 373 formed part of inter-state purchases of rubber by the assessee's branches and so the said turnover cannot be included for the purpose of assessment under the state act. ..... sales tax officer, special circle, ernakulam [1964] 15 stc 753 (sc) at pp .....

India Coffee and Tea Distributing Company, Ltd. Vs. the State of Madra ...

Court : Chennai

Reported in : (1960)1MLJ311

..... section 2(b) of the madras general sales tax act, 1939, that the sales took place at madras and that the company were not entitled to the exclusion of sales of tea and rubber ..... would pass by an actual delivery of the goods, and for the purpose of passing such property in the goods and ..... of the turnover thereof being less than the minimum specified in section 3, sub-section (3) he shall be entitled to have the amount of tax ..... section 2(i) and section 5(v) the land on which the rubber ..... section 3, sub-section (1) if the sale is for delivery outside the state and delivery is actually so made.the case for the appellant is that as the sales of tea were for export outside the state it would be entitled to the exemption granted by section ..... for really it is the principal's goods that he sells and it is the sale of those goods that occasions the tax liability.the learned judges held that the absence of any provision like section ..... licence ..... for the appellant, did not contest the assessment for the year 1949-50 but confined his argument only in regard to assessment for the year 1947 ..... for purposes ..... section 3(3) the principal is given a right to obtain a refund under section 14-a(iv).the reason for (the rule) excluding the provisions of exemption under section 3(3) while assessing the agent appears to be that it might happen that the non-resident principal would be employing more than one agent and if the agents were allowed to take advantage of the provision as to minimum turnover in section ..... this act in .....

India Coffee and Tea Distributing Co. Ltd. Vs. State of Madras

Court : Chennai

Reported in : [1958]9STC769(Mad)

..... section 2(b) of the madras general sales tax act, 1939, that the sales took place at madras and that the company were not entitled to the exclusion of sales of tea and rubber ..... turnover thereof being less than the minimum specified in section 3, sub-section (3), he shall be entitled to have the amount ..... section 2(i) and section 5(v) the land on- which the rubber ..... licence ..... by this agent for really it ..... for the appellant did not contest the assessment for the year 1949-50 but confined his arguments only in regard to assessments for the years 1947 ..... for ..... act ..... act as a non-resident, these provisions are modified to a certain extent by section 14-a of the act, which runs as follows:in the case of any person carrying on the business of buying or selling goods in the state but residing outside it (hereinafter in this section referred to as a 'non-resident'), the provisions of this act ..... section 2(i) and section 5(v) of the madras general sales tax act in respect of the sales of goods which were grown in the estate of its non-resident principal ; (2) whether the sales sought to be assessed were for ..... for ..... for ..... rubber ..... section 14-a (iv) should be read so as to enable the principal to obtain a refund even in cases not covered by section 14-a (ii) and there being thus a provision for refund section ..... acting as commission agents for certain principals and they could not be deemed to be and assessed as dealers, that the sales did not take place within the state of madras, and that the turnover in respect of tea and rubber .....

L. Venkateswara Rao and ors. Vs. Singareni Collieries Company Ltd., Re ...

Court : Andhra Pradesh

Reported in : 1993(3)ALT199

..... under section 13, the central government is conferred power to make rules for regulating the grant of prospecting licence and mining lease in respect of the minerals including the fixing and collection of fees for prospecting licences or mining leases; surface rent, security deposits, fines, other fees or charges and the time within which and the manner in which the dead rent or royalty shall be payable. ..... it was a case arising under the provisions of the rubber act, 1947. ..... prior to the amendment made by the rubber (amendment) act, 1960, the duty of excise was payable under section 12(2) by the owners of the estate on which rubber was produced and it was to be paid by them to the board within one month from the day on which they receive notice of demand. ..... by the amending act, 1960, section 12 was amended empowering the board to collect the duty payable under section 12 either from the owners of the estates or from the manufacturers who used the rubber. ..... the learned judges rejected both the contentions, holding that it was within the legislative competence of the parliament and that sub-section (2) of section 12 authorising the rubber board to collect excise duty either from the owners of the estates or from the manufacturers who use the rubber, merely provided for the method of collection and it did not in any way affect the essence of the excise duty. .....

Commissioner of Income Tax Vs. Abraham

Court : Kerala

Reported in : 2004(2)KLT585

..... the court observed that the said decisions rendered on the construction of the proviso to section 10(2)( vi) of income tax act, 1922, in regard to the proper meaning given to the provisions of section 32(2) of the act, does not constitute a binding authority in as much as the provisions contained in the act of 1961 has ceased to be a proviso as was the case under the 1922 act and the decision in sahu rubber's case (supra) principally turned on the question whether the statutory provision was required to be ..... to in paragraph 8 above which existed at that time were considered and the division bench expressly dissented from the view taken by the earlier decision of the bombay high court in sahu rubber's case (supra) and the decision of the madras high court in dutta trust's case (supra) and followed by the bombay, allababad and its own earlier decision.14. ..... are not incorporated in, or made applicable to, the carry forward and set off of depreciation allowance specially provided for in sub-section (2) of section 32 of the act.'15. in c.i.t. v. ..... even if we were inclined to be of opinion bearing in mind the observations in sahu rubbers' case : [1963]48itr464(bom) , that two views are possible, we must accept the view favourable to the assessee, both because it is a view favourable to the assessee and because there has been a change ..... 's case (supra) considered its earlier decisions in sahu rubber's case (supra) and the madras decision in dutts trust's case (supra) and the said two .....

Rakesh Joshi Vs. State of Rajasthan

Court : Rajasthan

Reported in : RLW2008(4)Raj3125

..... thus, the murder and robbery had been integral parts of the same transaction and this would give rise to the presumption under illustration (a) of section 114 of the evidence act that not only the appellants committed the robbery but also the murder of the deceased.15. ..... it was held on the facts of that case, that murder and robbery had been proved to be the integral parts of the same transaction and therefore, the presumption would arise under illustration (a) of section 114 of the evidence act that not only the appellant committed the rubbery but also the murder of the deceased.6. ..... state of madhya pradesh : [1995]3scr27 , the question which fell for consideration of this court was whether presumption under illustration (a) of section 114 of the evidence act as to commission of murder and robbery by the accused would be attracted ..... the question whether a presumption should be drawn under illustration (a) of section 114 of the evidence act is a matter which depends on the evidence and the circumstances of each case ..... it was held that the presumption under illustration (a) of section 114 of the evidence act had to be read along with the important time factor and if ornaments of the deceased were found in possession of a person soon after the murder, the presumption of guilt in respect of murder by the possessor of the stolen ..... the appellant was charged under sections 302, 394 and 396 ipc for having committed the murder of kapuriyabai on the intervening night of 23rd and 24th april, .....

United States Vs. Des Moines Nav. and Ry. Co.

Court : US Supreme Court

..... yet in view of the great conflict of opinion among the executive officers of the government and also in view of the opinions of several eminent jurists which have been presented to me in favor of the construction contended for by the state, i am willing to recognize the claim of the state and to approve the selections without prejudice to the rights, if any there be, of other parties, thus leaving the question as to the ..... and on july 12, 1862, the following act: " be it enacted by the senate and house of representatives of the united states of america in congress assembled, that the grant of lands to the then territory of iowa, for the improvement of the des moines river, made by the act of august 8, 1846, is hereby extended so as to include the alternate sections (designated by odd numbers) lying within five ..... supposed that it was before the legislature when the act was passed, and if any special finding was required to warrant the passage of the special act, it would seem that the passage of the act itself might be held to be equivalent to such ..... was admitted, this grant was appropriated to the use of common schools (constitution of iowa 1846, article 9, "school funds and schools," section 3), and this appropriation was assented to by congress by a special act, 9 stat. ..... " returning now to the special contention on the part of the government: it is scarcely necessary to determine whether the trust was one following the lands, or merely in the proceeds of the sales of the lands, .....

United States Vs. Rodgers

Court : US Supreme Court

..... " but the jurisdiction of the circuit court of the united states was also sought to be maintained under the provision of section 7 of the same act, for the punishment of murder committed "within any fort, arsenal, dockyard, magazine, or other place or district of country under the sole and exclusive jurisdiction of ..... 5 mason 290, which was an indictment on the provision of section 22 of the act of 1825, reenacted in the very section of the revised statutes now in question, for an assault with a dangerous weapon and with intent to kill, ..... crimes act of the united states provided, in section 8, for the punishment of murder or other capital offense committed "upon the high seas, or in any river, haven, basin or bay, out of the jurisdiction of any particular state," and, in section 12, for the punishment of any person who should "commit manslaughter upon the high seas," but not mentioning in that section any ..... was an indictment for a murder committed by a marine upon another enlisted man on a ship of war of the united states lying in the harbor of boston, and so within the territorial jurisdiction of the state of massachusetts, and therefore, as the court held, not coming within the description in section 8 of the act of april 30, ..... that act, in sections 4, 6-8, 11, and 22, provided for the punishment of murder, of assaults with a dangerous weapon or with intent to kill, and of various other crimes, "upon the high seas, or in any arm of the sea, or in any river, haven, creek, basin or .....

Michigan Vs. Wisconsin

Court : US Supreme Court

..... these surveys, but actively participated in securing the insertion of the description of that line in the wisconsin enabling act, and herself substantially adopted it by her constitution of 1850; that, for a period of more than 60 years, she stood by without objection with full knowledge of the possession, acts of dominion, and claim and exercise of jurisdiction on the part of wisconsin over the area in question; that ..... divided for purposes of convenient discussion into three distinct sections, namely: (1) the montreal river section, extending from the mouth of the montreal river to the lake of the desert, and thence to the headwaters of the menominee river (or to lake brule); (2) the menominee river section, extending from its headwaters (or from lake brule) to green bay, and (3) the green bay section, extending ..... january 12, 1841, the governor of michigan addressed a special message to the state legislature in which he stated that a strict adherence to the terms of the michigan enabling act defining the boundary in question, according to information recently ..... by the michigan special constitutional commission of ..... by the record, that, whatever were the rights of the respective states in respect of the islands in question immediately upon the adoption of the constitution of 1850, wisconsin, for a period of more than half a century following that time, had the undisputed and undisturbed possession of substantially all of the islands in the river below the quinnesec falls, and .....

Bank of Maharashtra Vs. Bhuribai Bhudarmal Shah and Others

Court : Mumbai

..... in that case, landlord instituted suit for possession simplicitor against the tenant on the ground of default in payment of rent in breach of sections 12(3)(a) of the bombay rents, hotel and lodging house rates control act, 1947 (for short, 'bombay rent act') without any claim of recovery of rent. ..... the cess levied under section 82, the share of the owner shall be 10 per cent, of the rateable value of the land or building and he shall be entitled to recover the remaining amount of the cess levied, by making a proportionate increase in the rent of the various premises in the building in the same manner as if there was an increase in the general tax; and such increase in rent shall not be deemed to be an increase for the purposes of section 7 of the act or for the purposes of the ..... he also relied upon section 82(4) of the maharashtra housing and area development act, 1976 (for short, 'mhada act') to contend that the landlord is statutorily required to pay 10% of the rateable value of the land and building as repair cess, levied under that section. 12. mr. .....