Judgment Search Results Home > Cases Phrase: spirituous preparations inter state trade and commerce control act 1955 section 5 penalties Page 6 of about 649 results (0.372 seconds)

R. Gandhi and anr. Vs. Union of India (Uoi) Rep. by the Ministry of La ...

Court : Chennai

Reported in : 1997(3)CTC255

..... the familiar property tax, subject only to the condition that such tax is imposed on all goods of the same kind produced or manufactured in the taxing state, although such taxation is undoubtedly calculated to fetter inter-state trade and commerce.... ..... in public auction on.................at.............in the.............if no payment of tax penalty is remitted on or before................if no payment made within the above prescribed time, the motor vehicle shall be disposed of in public auction and thereby the amount due government will be reallised.seal:place.......signature........date.........assessing authority....form xiiinotice for auction of the impounded vehicle under tamil nadu entry of motor vehicles into local areas act, 1990, (tamil nadu act 13 of 1990) :(section 15-a)to:thiru/thirumathi ..................... ..... article 372 saves laws in force in the territory of india, notwithstanding the repeal of the government of india act.a combined reading of these two provisions clearly indicates that the power of the high court controlled on it by the acts repealed or otherwise can be exercised after the constitution and the rules already made by the high court before the constitution, in exercise of those powers, are also continued ..... reply, if any, to be filed before 6-i-1997.in the meanwhile second set of papers shall also be prepared by the office in about six matters which cover all the grounds.the present list may be retained by learned ..... state of bombay : [1955]1scr799 .....

Collector of Customs and ors. Vs. Om Prakash Jalan and anr.

Court : Kolkata

Reported in : AIR1980Cal341,85CWN25

..... in view of section 3 of the imports and exports (control) act, 1947, the government of india, ministry of commerce, issued the exports (control) order, 1977. ..... it was contended on behalf of the state of bombay that sections 12 and 13 read with the definition of the term 'liquor' as given in section 2 (24) of the said act prohibited the import and export across the customs frontier and purchase, possession, consumption and use of any stock of foreign liquor, eau de cologne, lavender water, medicated wines and medicinal preparations containing alcohol. ..... in dun-lop's case referred to above, the supreme court has laid down that in interpreting the meaning of words in a taxing statute the acceptation of a particular word by the trade and its popular meaning should commend itself to the authority. ..... it is urged that the classification that has been made under the imports (control) order, 1955 should also apply to the lists of articles prepared under the exports (control) order, 1977 for the purpose of ascertaining whether restrictions have been put on drugs or not. ..... the supreme court, after taking into consideration certain constitutional provisions, inter alia declared sections 12 and 13 of the said act as unconstitutional and void in so far as the same affected the selling or buying or the possession of liquid medicinal and toilet preparations containing alcohol. .....

East India Commercial Co. Ltd. Vs. Collector of Customs

Court : Kolkata

Reported in : AIR1957Cal606,1957CriLJ1116

..... dated 6th march, 1948, the central government passed an order in exercise of the powers conferred by sub-sections (1) and (3) of section 3 of the import and export (control) act, 1947, and inter alia provided that any officer issuing a 'licence' under clauses (viii) to (xiv) of the said ..... something which happened after the goods had passed the customs barrier, and the penalty for such violation is laid down in the above-mentioned notification itself, namely that where a licensee was found to have contravened the order and the terms and conditions, embodied in or accompanying the 'licence' then without prejudice to any penalty to which he may be liable under the imports and exports (control) act or any other enactment for the time being in force, ..... adjourned from time to time and on the 7th may 1955, an application was made by the assistant collector of customs asking for further adjournment, stating that it had been decided to initiate adjudication proceedings under the sea customs act against the petitioner and the sum of money in ..... kamath who was the chief controller of imports and exports in july-december 1948 in his capacity of joint secretary, ministry of commerce, government of india and signed the order in question had deposed before the ..... the government was prepared to grant consideration to applicants for importation of goods which they required ..... conclusion that there had not been any contravention of any order trade under the imports and exports (control) act. .....

Express Newspapers (Private) Ltd. and anr. Vs. the Union of India (Uoi ...

Court : Supreme Court of India

Reported in : AIR1958SC578; (1961)ILLJ339SC; (1964)ILLJ9SC; [1959]1SCR12

..... the capacity of the industry to pay is to be considered on an industry-cum-region basis after taking a fair cross section of the industry; and (3) that the proper measure for gauging the capacity of the industry to pay should take into account the elasticity of ..... act, 1946, empowers the state government by notification in the official gazette to constitute for one or more industries a wage board for the state and enjoins these wage boards to follow the same procedure as the industrial court in respect of arbitration proceedings before it and appeals from the decisions of these wage boards lie to the industrial courts which has powers of superintendence and control over these wage boards ..... take (for instance, trade board for individual trades, tribunals), should operate by way of investigation into the relevant conditions in the trade or part of trade concerned and consultation with the interests primarily and principally affected, that is to say, the employers and workers in the trade or part of trade, whose views ..... 1955, and the only reference that was made there was to clause 19 of the bill which empowered the central government to make rules in respect of certain matters specified therein and it was stated that these were purely procedural matters of a routine character an related inter alia to prescribing hours of work, payment of gratuity, holidays, earned leave or other kinds of leave and the procedure to be followed by the minimum wages board in fixing minimum wages .....

Union of India and ors. Vs. Alok Exports Etc.

Court : Mumbai

Reported in : AIR1980Bom280; 1989(24)LC677(Bombay)

..... and scientific tests can never be preferred to the meaning gathered from the common parlance of the people in trade and ..... restrict or otherwise control the import and export which till that time had been controlled and governed by orders issued from time to time in exercise of the powers conferred by rule 84 of the defence of india rules, 1939, as extended by the emergency provisions continuance ordinance (xx) of 194ft, very briefly stated, section 3 of the said act provided that ..... prepared by the basic chemicals, pharmaceuticals and soaps export promotion council, an official body comprising of the representatives of the government and the ..... inter alia, show that it is only such of the drugs, which find a mention in the latest indian pharmacopoeia, the pharmacopoeia of the united states of america, british pharmacopoeia and some other pharmacopoeias and such other drugs as are specially certified by the drugs controller (india) and appearing in the manufacturing licence issued under the drugs and cosmetics ..... or incurred under any enactment so repealed; or (d) xx xx xx (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, any such penalty, forfeiture or punishment may be imposed as if the repealing act or regulation had not been passed'.in this connection, mr .....

P. Venkatachalapathi and ors. Vs. Commercial Tax Inspector, Intelligen ...

Court : Karnataka

Reported in : [1965]16STC894(Kar)

..... section govern not merely the goods or transactions which may be legitimately subjected to tax under the act but also transactions in the course of inter-state trade excluded from the purview of entry 54 of the state list and in respect of goods which are exempted from the tax under the act itself, the section must be held to trench upon a legislative field outside the competence of the state legislative and to levy a tax or penalty not lawfully exigible under the charging provisions of the act ..... section are understood in the correct perspective and in the light of the objective clearly stated in sub-section (1), it should be clear that there is no intention whatever to affect, control or tax transactions in the course of inter-state trade, or impose a tax not exigible under the statute - for example, in respect of exempted goods; the mere fact that the goods cross the state border does not, he points out, indicate that the goods are necessarily the subject of a transaction in the course of inter-state trade ..... and more popular and may be expected to grow in proportion and popularity with the growth of trade and ..... with the requirements of the section and the rule and that therefore persons like the petitioners have no legal authority to compel him to prepare and hand over to them ..... state of uttar pradesh : [1955]1scr707 , their lordships pointed out that in judging the reasonableness or otherwise of the restrictions, regard should be had for the nature of the trade affected .....

Vidya Manohara Teertha Swamigalu Peethadipathy and Another Vs. the Sta ...

Court : Karnataka

..... consideration was whether the action of the state government in setting up check-posts on its border and the stoppage and seizure of wheat in transit through the state of uttar pradesh during the course of inter-state trade and commerce to various destinations in the states of madhya pradesh and maharashtra at the check-post at saiyan on the border between the states of uttar pradesh and madhya pradesh on the strength of its ..... section 2 of section 70, of the rent control act ..... presided over by a person whose principal duty is to engage himself, in the teaching and propagation of religion, teachings and philosophy of the denomination, sect or sampradaya to which the math belongs and in imparting religious instruction and training and rendering spiritual service who exercises or claims to exercise spiritual headship over a body of disciples and includes any place or places of religious worship, instruction or training which are pertinent to ..... act r/w sub-section (2) of section 81 is that, though the act obliterates the operation of act 7 of 1947, despite its repeal, the penalty, liability, forfeiture or prosecution for acts done while the repealed act was in force were kept alive, though no action thereunder was taken when the repealed act ..... state of punjab - air 1955 sc 549 which dealt with article 73 and 162 of the constitution observed that the state in exercise of its executive power indulged with the duty and the responsibility of carrying on the general administration of the state .....

Kailaschand Khusalchand Bakliwal Vs. the State of Maharashtra

Court : Mumbai

Reported in : (1977)79BOMLR449

..... the trade, commerce and intercourse to which section 92 gives freedom covers matters of the foregoing description.the question posed as above will thus make it clear that the attention of the court was directed at deciding whether having regard to the nature of the role which private banks played in inter-state trade and commerce and carrying out commercial transactions in the form of transfer of funds and credit, those activities would be included within the composite term 'trade, ..... gold (control) act which were relied upon were in section 8(4) which provided as follows:save as otherwise provided in this act, no person shall sell, deliver, transfer or otherwise dispose of, or agree to sell, deliver, transfer or otherwise dispose of, any article to a person who is not a licensed dealer or refiner:provided that a person may deliver an article to a certified goldsmith for the purpose of repairing or polishing or for the purpose of getting one or more ornaments made, manufactured ..... will be clear from all this discussion that section 11-f applies to the business of moneylending and not to an individual transaction of lending money and that the condition is attached and the penalty is imposed for the convenience of collection of the revenue, and the legislature did not declare an individual ..... we must overlook the provisions of clause (2a) inserted by the constitution (fourth amendment) act, 1955 and judge the validity of the impugned legislation as if article 31 .....

M/s. Larsen and Toubro Ltd. Vs. State of Andhra Pradesh rep. by its Pr ...

Court : Andhra Pradesh

..... for the tax period 01.04.2005 to 31.03.2006, the petitioner claimed exemption on a turnover of rs.373,28,65,393 as sales effected in the course of inter-state trade and commerce under section 6(2) of the cst act, and sales in the course of import under section 5(2) of the cst act. ..... committed breach of their contracts, and incurred the penalty prescribed in their dealership agreements, if they had failed to abide by the terms requiring them to move the goods outside the state of bihar; where, under the terms of a contract of sale, the buyer is required to remove the goods from the state in which he purchased those goods to another state, and when the goods are so moved, the sale in question must be considered as a sale in the course of inter-state trade or commerce; and the ratio of the decision ..... issue slips as provided under the excise rules; the petitioner, after effecting the sale, can also be treated as an agent of the contractee for erection and commissioning; the respondent erred in not considering the clauses in the agreement on the control that the contracting parties had over the goods, and which required the goods to be issued to the petitioner only as a bailee for the execution of the project; the bailment/material issue certificate, which ..... in terms of the alstom gvk contract, a material received/issued certificate is prepared under which the material is handed over for storage, erection and commissioning. ..... election tribunal (air 1955 sc 425); union of india v. t.r. .....

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... is levy of entry tax, under the impugned enactment, violative of the provisions of the central sales tax act, 1956, and cannot, therefore, be enforced as against the goods, which have been declared as goods of special importance in the inter-state trade and commerce under section 14 of the said act? ..... what is, however, of immense importance to note, now, is that while section 14 declares certain goods as goods of special importance in inter state trade and commerce and section 15 put a cap on the legislative powers of the state to impose local sales tax on goods of special importance at a rate higher than 4 per cent of the sale or purchase price and at not more than one stage, the fact remains that a tax imposed under entry 52 of the state list, such as the present entry tax, is not a sales tax. ..... shah j (as his lordship then was) expressed his view thus,the guarantee of freedom of trade and commerce is not addressed merely against prohibitions, complete or partial ; it is addressed to tariffs, licensing, marketing regulations, price-control, nationalization, economic or social planning, discriminatory tariffs, compulsory appropriation of goods, freezing or stand-still orders and similar other impediments operating directly and immediately on the freedom of commercial intercourse as well. ..... it was in such a period of transition from colonial rule to a rule of self-governance that the constitution of india was in prepared. ..... state of up : [1955]1scr707 .93. .....