Court : Chennai
Reported in : (2008)1MLJ844
..... , tamil nadu tax on consumption or sale of electricity (amendment) act, 2007, by which amendments have been incorporated into act 12 of 2003, viz. ..... the state government has enacted act 38 of 2007, which was assented by the governor on 12.11.2007 to amend the tamil nadu tax on consumption or sale of electricity act, 2003. ..... , tamil nadu tax on consumption or sale of electricity act,2003, the learned senior counsel submitted that even after the amendment act has been introduced as a validating law, the same is valid only if such law cures the defects pointed out by the court and the same is within the legislative competency of the state.6. ..... it is true that the hon'ble supreme court while construing the provisions of tamil nadu tax on consumption or sale of electricity act, 2003 (tamil nadu act 12 of 2003) has held that there cannot be levy of tax on demand and it can be only as per the consumption and the expression demand means readiness to supply. ..... earlier writ petitions filed questioning the levy of electricity tax imposed under tamil nadu act 32 of 1991 as well as tamil nadu tax on consumption or sale of electricity act, 2003 were dismissed, against which appeals were filed and the same were also dismissed by the division bench on 13.07.2006. ..... , tamil nadu tax on consumption or sale of electricity act, 2003 shows that the term 'energy charge' in section 2(7) of the original act 12 of 2003 stands totally changed as 'consumption charge'. .....
Tag this Judgment!Court : Chennai
..... subsequently, the tamil nadu tax on consumption or sale of electricity (amendment) act,2007 was passed and the purpose of the said act is to give retrospective amendment to the provisions. ..... 3.it is the contention of mr.rajah that in terms of section 9 of the tamil nadu tax on consumption or sale of electricity act, the demand could be made only after a reasonable opportunity being given to the consumers and in any case the demand of electricity tax payable under the act shall not be made beyond a period of four years. ..... the said act was repealed in the year 2003 and in its place tamil nadu tax on consumption or sale of electricity act,2003 was enacted, in which section 3 is the charging proviso in terms whereof every licensee and every person other than licensee is required to pay every month to the government in the prescribed manner electricity sold or consumed during the previous month at the rate specified thereunder. ..... in this writ petition, the petitioner has sought for issuance of a writ of certiorari to call for the records of the third respondent culminating in his proceedings bearing lr.no.se/cedc/n/cbe/dfc/ao/rev/ as/a5/f.e.tax/d.864/11, dated 08.12.2011, issued for the petitioner's h.t.sc no.82 and quash the same as being violative of the tamil nadu tax on consumption or sale of electricity act,2003, and also as unconstitutional. 3. .....
Tag this Judgment!Court : Chennai
..... finally, the state legislature enacted act 12 of 2003 called the tamil nadu tax on consumption or sale of electricity act, 2003, and imposed electricity tax on various categories of consumers, including the consumer having their own captive generating plant, as well as generators ..... the constitutional validity of tamil nadu tax on consumption or sale of electricity act, 2003 has been upheld by the honourable supreme court in the case of southern petrochemical industries ..... is aggrieved by the levy of tax at the rate of 5%, which has been imposed in exercise of powers conferred by clause(a) of sub-section 10, and section 3 of the tamil nadu tax on consumption or sale of electricity act,2003, w.e.f. ..... a tax on tariff and a tax on consumption or sale of electrical energy, thus, operate in different fields, if it is to be held that the power of the electricity regulatory commission to fix tariff does not include a power to impose tax, automatically the same principle would apply also when a tax is sought to be levied on consumption or sale of electrical energy and ..... the government of tamil nadu enacted act 4 of 1962, to levy tax on consumption of electricity energy on certain categories of consumption in the state ..... high tension power connection under tariff 1 as per the schedule to the tamil nadu revision of tariff on supply of electrical energy act, 1978. 3. ..... the tamil nadu electricity (taxation and consumption) amendment act, 1991 was introduced to levy additional tax on consumption .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1990]78STC132(AP)
..... the sixth amendment, which introduced the aforementioned restrictive words into entry 54 and also inserted entry 92-a in list i, besides amending articles 286 and 269, pertains only to sale or purchase of goods, and has nothing to do with taxes on consumption or sale of electricity. ..... 48-b read as follows : 'taxes on the consumption or sale of electricity subject, however, to the provisions of section 154-a of this act. ..... to this view, the words 'other than electrical energy' inserted by the central sales tax (amendment) act (61 of 1972), in section 6(1) of the central sales tax act, in fact affirm the parliament's power to tax inter-state sale of electricity. ..... according to this view, the words 'other than electrical energy', introduced by the central sales tax (amendment) act (61 of 1972), were inserted only by way of clarification, or, in any event, to provide for a different situation, referred to in the objects and reasons, ..... the words 'other than electrical energy' were inserted by the central sales tax (amendment) act (61 of 1972). 23 ..... our attention to the southern states, there is the tamil nadu electricity duty act, 1939. ..... to the states of andhra pradesh, karnataka, kerala, tamil nadu, and goa, in terms of long term bulk supply agreements entered into with the concerned electricity boards of those states. ..... only difference appears to be that the said act does not expressly treat ntpc as a licensee, nor does it exempt the sale of energy by ntpc to the tamil nadu electricity board. .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(1)ALLMR604; 2008(2)BomCR780; [2009]147CompCas579(Bom); [2008]82SCL79(Bom)
..... the 1939 act and the 1962 act were repealed by the tamil nadu tax on consumption or sale of electricity act, 2003 ('the 2003 act') ..... . the 2003 act was not to consolidate and amend the levy of tax on consumption or sale of electricity but to ..... administrative general of west bengal : [1960]3scr578 , stated the principles applicable to pending proceedings on amendment of an act as under:(8) the principles that have to be applied for interpretation of statutory provisions of this ..... : (2007)2scc230 so as to demonstrate how and in what manner a statute has to be interpreted and that ordinarily, courts should not depart from the literal rule that would really be amending the law in the garb of interpretation, which is not permissible; and that departure from the literal rule be only done in very rare cases, and the court cannot attend to the ..... constitutional or statutory embargo that a consolidating act must also be an amending act ..... . the fact that there were loopholes in the 1994 regulations, which were considered by the bhagwati committee, and, therefore, suggested amendments in the 1994 regulations, and which finally led to the 1997 regulations has been recognised by the hon'ble supreme court in its decision in the swedish match case ( ..... justice of india, to review the 1994 regulations and to examine the areas of deficiencies therein and to suggest amendments in the 1994 regulations with a view to strengthening the regulations and making them more fair, transparent and .....
Tag this Judgment!Court : Mumbai
..... ) 5 scc 447, the apex court was considering the provisions of tamil nadu tax on consumption or sale of electricity act, 2003. ..... that arose for consideration before the apex court was as to whether the salaries of the employees of the appellant payable for field breaks outside india could be subjected to tax under section 9(1)(ii) read with the explanation thereto, in the income tax act for the assessment years, prior to the amendment of the said provision by virtue of which explanation to the said provision was added in the yhear 1999. ..... the respondent no.1 rejected the contentions raised on behalf of the appellant by holding that the services were already covered by the notification of 2002 as amended on 7.7.2009 and that the notification dated 27.2.2010 was only a clarificatory in nature and as such confirmed the demand vide order dated 19.6.2004. ..... question arose for consideration before their lordships as to whether the following expressions in sub-clause (1), which was inserted by the finance act 2008 was clarificatory or declaratory in nature so as to have the retrospective effect. ..... subject to the constitutionality of the act, in view of the explanation appended to this, we are of the opinion that the service tax, if any, would be payable only with effect from may, 2008 and not with retrospective effect. ..... , 2008(11) scale, the apex court had occasion to consider as to whether the explanation 4 to section 271(1)(c) of the act was clarificatory or ..... union of india 2008 (227) e.l.t.24 .....
Tag this Judgment!Court : Chennai
Reported in : 1987(27)ELT64(Mad)
..... the legislature was competent to enact the said act under entry 53 to list 2 being 'taxes on consumption or sale of electricity' as well as under entry 38 in list 3 being 'electricity'. ..... along side the said act, tamil nadu government had enacted tamil nadu act 14 of 1946 declaring electricity as one of the essential articles. ..... it is to recover the said duty from the customers, tamil nadu government enacted tamil nadu revision of tariff rates on supply of electrical energy act 1978 (tamil nadu act 1 of 1979) which received the assent of the president on 23.2.1979, but by section 1(2) it has been given retrospective effect on and from 1.3.1978. ..... while so, by finance act 1978, central excises and salt act was amended by including two new items, being 11(d) and (e) to the schedule of the said act. ..... on the second contention that there are no guidelines prescribed under tariff act, section 4 of the act provides as follows : 'power of state government to amend the schedule - the state government may, after taking into account the cost of production of energy, and such other matters as may be prescribed, by notification, amend the provisions of the schedule to this act. ..... raj narain) dealing with a retrospective amendment giving effect to the definition of the word 'candidate' and making it retrospective in its application, it was held it is within the unquestionable powers of parliament to legislate prospectively or retrospectively, with regard to election matters. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC1984; 2007(2)CTC273; 2007LC(SC)1166; (2007)4MLJ723(SC); 2007(7)SCALE392; (2007)5SCC447; 2007AIRSCW3752; JT2007(7)SC613;
..... validity and/ or application of tamil nadu tax on consumption or sale of electricity act, 2003 (for short 'the 2003 act') is in question in these appeals which arise out of a common judgment dated 13.07.2006 passed by a division bench of the high court of madras.legislative background3. ..... 1, 3, 4, 5 and 7 have been pressed.24 we may notice the same at the outset:(1) the tamil nadu act 12 of 2003 levying tax on consumption or sale of electricity is invalid for want of assent of the president of india, in view of article 288(2) of the constitution of india. ..... item 48-b of list ii of the seventh schedule of the 1935 act provided for taxes on consumption or sale of electricity subject, however, to the provisions of section 154a of the 1935 act which reads as under:154-a. ..... a tax on tariff and a tax on consumption or sale of electrical energy, thus, operate in different fields. ..... incidentally, the 2003 act was not to consolidate and amend the levy of tax on consumption or sale of electricity but to consolidate and rationalize the same.17. ..... : 2008[12]s.t.r.206 , wherein one of us (katju, j. ..... : 2008[12]s.t.r.206 and state of punjab v. .....
Tag this Judgment!Court : Kerala
..... parliament may, by law, otherwise provide, a state shall not tax the consumption or sale of electricity in the cases specified in art.287. ..... of business, holding of stock exceeding double the quantity held in the previous year, furnishing of false information, suppression of relevant information, failure to furnish such information demanded, may refuse permission to pay tax under this section and cancel the permission if any granted: provided that no orders under this sub-clause shall be issued without giving the dealer an opportunity of being heard and without prior approval of ..... wpc.1669/13 7 (f)(i) any dealer in ornaments or wares or articles of gold, silver or platinum group meals including diamond may at his option, instead of paying tax in respect of such goods in accordance with the provisions of section 6, pay tax at,- (a) one hundred and fifteen per cent, in case their annual turnover for the above goods for the preceding year was rupees ten lakhs or below; (b) one hundred ..... and up to rupees one crore; and at (d) one hundred and fifty per cent, in case their annual turnover for the above goods for the preceding year exceeded rupees one crore; of the highest tax payable by him as conceded in the return or accounts, or tax paid by him under this act, whichever is higher, for a year during any of the three consecutive years preceding that to which such option relates. . . . . . . . . . . . . . . . . . . . ..... state of tamil nadu [(2009) 5 scc 625], ..... the amendment to the section .....
Tag this Judgment!Court : Chennai
Reported in : (2006)3MLJ1001
..... the validity of section 3-a of the tamil nadu electricity (taxation on consumption) act, 1962, as amended by tamil nadu act 32 of 1991, had been questioned in a batch of writ petitions before a learned single judge. ..... the other hand, the provision contained in section 3-a of the act 32 of 1991 is clear and specific, indicating that additional sales tax is leviable on the consumption of electrical energy, quantified as a percentage of the price of energy. ..... this context, it is also appropriate to point out that after the above judgment of the supreme court, the orissa additional sales tax act was amended, to provide for a multipoint levy on the gross turnover, by excluding the operation of sections 4, 5 and 8 of the main act. ..... court, while dealing with the said issue in the above case, held that in view of section 3(2) of the parent act, all the provisions of the said act would apply to the additional sales tax act also, which would include sections 5 and 8. ..... stand of the government with reference to additional sales tax act in that case was that the levy of additional sales tax was to be on the gross turnover and as a multipoint levy and that sections 5 and 8 of the parent act would not apply to additional sales tax. 24. ..... said finding was given by the supreme court, having regard to the wordings of the provisions to the effect that the liability to pay additional sales tax under the additional sales tax act would be co-extensive with the liability to pay sales tax under the parent act. .....
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