Court : Supreme Court of India
Reported in : AIR1959SC149; [1959]35ITR190(SC); 1959Supp(1)SCC528; [1959]Supp1SCR528
..... would also be the position when a limitation is imposed on the legislative power in the interests of the public, as, for instance, the provisions in chapter xiii of the constitution relating to inter-state trade and commerce. ..... regards laws to be enacted after the commencement of the constitution, the state, in the wider significance of the term as including " the government and parliament of india and the government and the legislature of each of the states and all local or other authorities within the territory of india or under the control of the government of india " (vide art. ..... his liability for both tax and penalty, and paid without demur the following instalments (some even after muthia's decision (1) ) (1) [1955] 2 s.c.p. ..... it is true that the assessee submitted to the discriminatory procedure applied to him by the commission; he also asked for a settlement under which he agreed to pay 75% of his alleged tax liability and a small amount of penalty; he made some payment in instalments even after muthia's decision in december, 1955. ..... section 3 of the act empowers the central government (now union government) to constitute a commission to be called the income-tax investigation (1) [1955] 2 s. c. ..... agree with the reasoning adopted and the conclusion reached in the judgments prepared by my lord the chief justice and my brother, s. k ..... accepting our findings both as regards the amount of income that escaped assessment and the amount of tax and penalty payable, offered a settlement. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1621; 1963(1)SCR778
..... considering the nature of the transactions once again, that they were not sales inside the state and were only sales in the course of inter-state trade and commerce, and, on that basis, enforced the fundamental right of the petitioners ..... exemption was claimed on the ground that the sales sought to be taxed were made in the course of inter-state trade and the bihar sales tax act, which purported to authorise such levy, offended article 286(2) of the constitution and thus was invalid ..... .now let us look at the decisions of this court to ascertain whether all or any of them have applied the criterion of jurisdiction in the matter of enforcement of fundamental right of a citizen.where under section 11 of the bihar buildings (lease, rent and eviction) control act, 1947, the controller was given jurisdiction to determine whether there was non-payment of rent or not, as well as the juridiction, on finding that there was non-payment of rent, to order eviction of a tenant, ..... be convicted of any offence except for violation of a law in force at the time of the commission of the act charged as an offence, nor be subjected to a penalty greater than that which might have been inflicted under the law in forces at the time of the commission of the offence ..... that case, the provision of the travancore-cochin land tax act 15 of 1955 as amended by the travancore-cochin land tax (amendment) act 10 of 1957, were held to be bad as violative ..... have carefully gone through the judgment prepared by my learned brother .....
Tag this Judgment!Court : Delhi
Reported in : AIR1974Delhi40; ILR1973Delhi203
..... (2) although the plaintiffs' trade mark is 'milkmaid brand' they are using only 'milkmaid' with a pictorial figure of the milkmaid and that under section 15 of the trade and merchandise marks act they were not entitled to exclusively use a part of the trade mark 'milkmaid' without applying for separate registration of that mark (not the whole 'milkmaid brand'). ..... 317) it was observed by lord marshall that the words 'fruit salt' for medicinal preparation did not prevent the registration by another for umbrellas. ..... venkateswaran in his book on trade and merchandise marks (1963 edition at page 511) has stated as follows : 'ithas already been pointed out that the exclusive right conferred by registration is limited to the goods for which the mark is registered, and does not extend to allied goods. ..... it was opposed by the proprietors of the trade mark 'black magic' in class 42 in respect of (inter alia) 'chocolate and chocolates', which mark had been extensively advertised and used for a certain class of their goods. ..... according to the classification made in the prevention of food adulteration rules, 1955 framed under the prevention of food adulteration act, 1954, toffees have been classified as plan. ..... the assistant controller disallowed the application on the ground that tin alloys were not so remote from the wellworthy's field of activity. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1977Bom99
..... enactments. as stated above, it was said that the entire acts in issue, violate the freedom of trade and commerce guaranteed to every citizen of this country; under article 301 ..... the collector comes to the conclusion that without reasonable cause the notices had failed to submit the return within time or had submitted knowingly the false return, the collector is enabled firstly to impose a penalty provided by sub-section (1) and further is enabled to require such a person to submit a true and correct return within a period of fifteen days from the date of the ..... to its purpose was provided by the statement that the act is a measure to provide that the lands taken over from undertakings and the integrity of which is maintained in compact blocks for ensuring the full and efficient use of the land for agriculture and its efficient management through corporations, including a company owned or controlled by the state, be granted to such corporations or company; and for matters connected with those purposes were also stated to be the part of objectively statement in the preamble ..... unit. mapping out such parcels of land and making them available to the stated group of persons who are inter-linked because of relations and because of social and natural dependency and mode and manner of life, cannot at all be said to be artificial, ..... 1949/75, 1694/75, 1970/75, 1948/75, 408/76, 2076/76, 1904/75, 1955/75, 1394/75, 154/76, 161/76, 763/76, 722/76, 331/76, 1394/76 and 340/76 by the learned counsel m/s. s. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC1760; 1987(11)ECC4; 1986LC165(SC); 1992(61)ELT161(SC); 1986(2)SCALE126; (1986)3SCC552; [1986]3SCR236; [1986]63STC169(SC)
..... that the sales of coal by the respondent were sales in the course of inter-state trade and fell within the ban of article 286(2), but the levy of tax on such sales had been validated by the sales tax laws validation act, 1956. ..... relevant provisions of the central sales tax act, 1956, it was observed that the act by section 3 indicates as to when a sale or purchase of goods is said to take place in the course of inter-state sale or trade or commerce. ..... dutiable goods which had been entered for warehousing and assessed to duty under section 17 or section 18 should execute a bond binding himself for a sum equal to twice the amount of the duty assessed on such goods (a) to observe all the provisions of the act and the rules (b) to pay on or before a date specified in a notice of demand all duties, rent and charges claimable on account of such goods under the act, and (c) to discharge all penalties incurred for violation of the provisions of the ..... fact that shipping bill was prepared for sending it for custom formalities which were designed to effectively control smuggling activities could not determine the nature of the transaction for the purpose of sales tax nor does the circumstances that delivery was to the captain on board the ship within the territorial waters make it a sale outside the state of tamil nadu.22. ..... 1683 dated 6th august, 1955, issued by the central government under section 3-a of the sea customs act, 1878 read with the proclamation of the president of india dated 22nd .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC1579; 1990(27)ECC69; 1990(47)ELT161(SC); JT1990(1)SC256; 1990(1)SCALE176; (1990)2SCC203; [1990]1SCR369; 1990(1)LC514(SC)
..... the provisions of section 111(d) of the customs act, 1962 read with section 3 of the import and export (control) act, 1947 rendering the said goods for confiscation, the importer is liable for penal action under provisions of section 112 of the customs act. ..... taking polish, formed from the re-crystallization of limestones or dolomitic limestones and are distinguished from limestone by even visibly crystallined nature and non flaggy stratification.para 0.7 of the said specification provides that:the sectional committee responsible for the preparation of this standard has taken into consideration the views of producers, consumers and technologists and has related the standard to the manufacturing and trade practices followed in the country in this field. ..... to a period during which the imports (control) order, 1955, issued under the imports and exports (control) act, 1947, had a separate import schedule annexed ..... baigini, a surveyor registered with the chamber of commerce of carrara and a specialist for control of marble, calcareous stones (other than marble) and granite sent a certificate on inspection of the sample that all rough slabs ..... state of orissa, : [1972]83itr26(sc) by this court that:the discretion to impose a penalty ..... department inter alia relied upon the opinion based on visual observation received from the indian bureau of mines, government of india, udaipur and test reports based on technical test received from the director of mines & geology department, udaipur and .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1244
..... and substance of the impugned act before it has to be looked into and, therefore, it was not an act which dealt with an inter-state trade and commerce and even assuming that it was in a sense partially relating to the inter-state trade and commerce, it did not seek to legislate in regard to the said topic and the incidental transgressing the limit cannot invalidate the act ..... held that the restrictions imposed under section 15(2)(b) were not reasonable, inter alia, on the ground of (i) inadequacy of the publication of the notification; (ii) the omission to fix a time limit for the government for submitting its papers to the advisory board or for the latter to make its report without any safeguards for the penalties that might be imposed meanwhile; and (iii) the denial of ..... held that the power of individual members to form association and union as provided under article 19 (1) (c) is not taken away nor anyone is compelled to become a member of a co-operative society or to continue as a member of the amalgamated society, if he wishes to resign from the new society, and since the co-operative society is a corporate body created by an act, any provision in the act for exercise of supervision and control over such a corporate body would be wholly outside ..... . the marginal note of section 24 indicates that it provides for open membership which only postulates that the society has to keep its doors open for all those persons who are prepared to subscribe to their objectives and there should be no .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001(5)MPHT15
..... it cannot be said that madhya pradesh motoryan karadhan adhiniyam is a mere pretext designed to injure the freedom of inter-state trade, commerce and intercourse. ..... the court took note of the fact that even though it may have had some incidental impact on inter-state trade or commerce it did not suffer from any lacuna on that account. ..... 27/99) are repugnant to the provisions of section 66 read with section 192a of motor vehicles act, 1988 inasmuch as section 192a provides a penalty against the person who drives a motor vehicle or causes or allows a motor vehicle to be used in contravention of section 66(1) or in contravention of any condition of a permit relating to the route on which or the area in which or the purpose for which the vehicle may be used. ..... - the following shall be the additional conditions of every tourist permit granted to a tourist vehicle other than a motor cab under sub-section (9) of section 88, namely :-- (1) the permit holder shall cause to be prepared in respect of each trip a list in triplicate of tourist passengers to be carried in the vehicle, giving full particulars as under :- (a) names of the passengers,(b) addresses of the passengers,(c) age of the passengers,(d) starting point and the point of destination. ..... for 'contract carriage' and 'stage carriage'.chapter v of the motor vehicles act, 1988 deals with control of transport vehicles. ..... the state of ajmer, air 1955 sc 25 at p. 32.52. ..... commissioner of income-tax, air 1955 sc 58, and state of madras v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527
..... in that case, this court held, that, by enactment of medicinal act, 1955 by parliament under entry 84 list-i of the seventh schedule of the constitution or by the framing of rules by the central government thereunder for recovery of excise duty on manufacture of medicinal and toilet preparations containing alcohol, a state legislature is not prevented from making a law under entry 8 list ii with respect to intoxicating liquor or a law under entry 51 list ii levying excise duties on alcoholic liquors for human consumption. ..... -for the purposes of this clause,-(a) the expression 'taxes on the sale or purchase of goods' shall mean taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-state trade or commerce;(b) the expression 'taxes on the consignment of goods' shall mean taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter- state trade or commerce. ..... clause 119 of the notes sought to substitute sections 65, 66 and 68 and amend section 67 of the finance act, 1994 relating to service tax so as to levy a tax on services rendered by a practising chartered accountant, cost accountant and architect to a client in professional capacity at the rate of five per cent of the amount charged to the client. .....
Tag this Judgment!Court : Kerala
Reported in : 1988(38)ELT618(Ker)
..... '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 declares 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 a parliament may be law specify'. ..... 951) section 3(2) of the imports and exports (control) act, 1947 provided that all goods to which any prohibition under sub-section (1) apply 'shall be deemed to be goods, of which the import and export had been prohibited under section 19 of the sea customs act, 1878'. ..... , (to notice only its relevant portion) reads:-'19 cotton fabrics - 'cotton fabrics' means all varieties of fabrics manufactures either wholly or partly from cotton and includes dhoties, sarees, chadders, bed-sheets, bedspreads, counter-panes, table-clothes, embroidary in the piece, in strips or in motifs and fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials but does not include any such fabric if it contains- xxx xxx xxx xxx' the underlined ..... 'section 178-a was introduced in the sea customs act, 1878 by the amend in act 21 of 1955. ..... for all practical purposes, therefore, those sections of the act of 1840 are to be dealt with as if they were actually in the act of 1955'. .....
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