Judgment Search Results Home > Cases Phrase: tax on lotteries act 2004 chapter iii levy of tax on lotteries Page 7 of about 2,437 results (0.560 seconds)

Enfield Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2007)107ITD1(Kol.)

..... reflected in its original return. therefore, there was a clear case of concealment of undisclosed income, inviting thereby penal consequences under section 158bfa(2) of the act. the cit(a), therefore, was perfectly justified in treating the difference between the disclosure made originally and the subsequently revising the same by way of further declaration after filing ..... kolkata. the department could not bring on record any letter or document to discard the written confirmation by the assessee's learned counsel that acting on the advice/suggestion of the cit, central-i to make a true and full disclosure of their income before the department itself and assurance of granting full immunity from penalty ..... a person shall pay by way of penalty a sum which shall not be less than etc. etc. if the ao or the cit(a) in the course of any proceedings under this act, is satisfied that any person.... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income he may .....

Smt. Chanchalben Amritlal Patel Vs. Deputy Collector (Enc) and Compete ...

Court : Mumbai

Reported in : 2005(3)ALLMR494; 2005(3)BomCR461; 2005(3)MhLj834

..... competent authority to order demolition of buildings unfit for human habitation and the procedure to be followed for such demolition etc. chapter iv of the act deals with slum clearance and redevelopment. chapter v empowers the state to acquire land and the procedure to be followed for acquisition including determination of ..... and distress warrants. the legislature besides other aspects, rendered protection to the occupiers against exploitation and has also curbed evil tactics of the slumlords. the act has provided the protection against the recovery of arrears of rent from the occupiers through process of distress warrants and/or they being dispossessed by slumlords ..... the appellants and some other similarly placed persons, under section 22(1)(a) of the maharashtra slum areas (improvement, clearance and redevelopment) act, 1971 (for short 'the act'). those orders have been affirmed by the impugned order passed by the learned single judge in the writ petitions filed by the appellants. the .....

The Corporation of Madras Represented by the Commissioner Vs. R. Sunda ...

Court : Chennai

Reported in : (1971)2MLJ365

..... which would have to be met on account of providing those amenities. but there is no indication in chapter v of part iii of the act that property tax, if it includes water, drainage and lighting tax, even where any one or more of these amenities have not been provided for, is for that reason, and to that extent unauthorised or ..... to apply for sanction of the state government as provided for in section 102, proviso (a) of the madras city municipal corporation act, 1919, for exemption of the whole of water and drainage tax and the lighting tax in the west mambalam area. the first respondent is a landlord residing in west mambalam and is said to own four houses in different ..... defraying the expenses connected with the lighting of the city. section 99(1) authorises the council by a resolution to levy tax on all buildings and lands within the city except those exempted by or under the act or any other law. the charge is at such percentages of the annual value of the buildings and lands as may be .....

Bharti Airtel Limited Versus Bharat Sanchar Nigam Limited

Court : Telecom Disputes Settlement and Appellate Tribunal TDSAT

..... subscribers, roaming calls forwarded cases wherein non-cli or invalid/incomplete cli calls meant for cellular subscribers roaming in other services area/networks were routed via bsnl tax etc. in all such cases where it is sufficiently established by concerned bsnl field units that the reasons for handover of non-cli, invalid / incomplete of ..... or levy was contemplated by reason thereof. in fact the dot has no jurisdiction in this behalf having regard to the provisions contained in section 11 of trai act. it, moreover, does not contain any revenue generating provision. the central government issued the aforementioned instructions which were found to be necessary primarily for safeguarding the ..... cases where the bsnl delivers the call in an exchange other than the bsos tandem/terminal exchange. however, for std/isd calls delivered from bsnls tax to bsos main exchange serving multiple sdccs, the latter shall be treated as the terminal exchange and no access charges shall be payable by bsnl to .....

The Commissioner of Income Tax (Central) CochIn Vs. P.D. Abrahm Alias ...

Court : Kerala

..... over a certain limit in cash, black money generation and circulation cannot be controlled because the disincentives on cash dealings contained under the various provisions of the income tax act have failed to achieve the objective. further, by prohibiting use of cash in major transactions terror and mafia funding and corruption could be arrested to a large ..... -98 (relevant for the period from 01/04/1987 to 24/07/1997) under sections 158bc and 158bfa(2) respectively of the income tax act, 1961 (hereinafter referred to as the act for short). these proceedings were completely based on search made in the residential and business premises of the assessee on 24/07/1997 under ..... the assessee is a leading producer and distributor of motion pictures in kerala. a search was made by the intelligence wing of the income tax department under section 132 of the act in the residential and business premises of the assessee on 24/07/1997, which led to recovery of various incriminating documents and books of .....

The Corporation of Madras, Represented by the Commissioner Vs. R. Sund ...

Court : Chennai

Reported in : (1970)2MLJ348

..... which would have to be met on account of providing those amenities. but there is no indication in chapter v of part iii of the act that property tax, if it includes water, drainage and lighting tax, even where anyone or more of these amenities have not been provided for, is for that reason, and to that extent unauthorised or illegal ..... to apply for sanction of the state government as provided for in section 102 proviso (a) of the madras city municipal corporation act, 1919, for exemption of the whole of water and drainage tax and the lighting tax in west mambalam area. the first respondent is a landlord residing in west mambalam and is said to own four houses in different ..... defraying the expenses connected with the lighting of the city. section 99 (1) authorises the council by a resolution to levy tax on all buildings and lands within the city except those exempted by or under the act or any other law. the charge is at such percentages of the annual value of the buildings and lands as may be .....

Virag Tiwari vs.principal Commissioner of Income Tax-21 & Others

Court : Delhi

..... in this scheme, unless the context otherwise requires,- (a) "declarant" means a person making the declaration under sub- section (1) of section 199c; (b) "income-tax act" means the income-tax act, 1961; (c) "pradhan mantri garib kalyan deposit scheme, 20 16" (hereinafter in this chapter referred to as "the deposit scheme") means a scheme notified by in ..... with sub-section (1) of section 199c shall not be included in the total income of the declarant for any assessment year under the income-tax act. 199k. any amount of tax and surcharge paid under section 199d or penalty paid under section 199e shall not be refundable. 199m. notwithstanding anything contained in this scheme, where ..... also, under that provision the person so declaring shall not be entitled to " to re-open any assessment or reassessment made under the income-tax act or the wealth tax act, 1957 (27 of 1957)". therefore, the court is of the opinion that there is no bar for an assessee or declarant to claim credit of .....

Bombay Municipal Corporation for Greater Bombay and anr. Vs. Ramesh G. ...

Court : Mumbai

Reported in : 1983(1)BomCR262

..... order is required to be set aside. according to him, these are the water charges and not the water taxes, which is apparent from the scheme of the act and, therefore, section 217 of the act is not applicable. according to him, the appellant have to thank themselves since they have not taken separate ..... can skip over the intervening provisions. this section is arranged under the head 'special provisions connecting the water and sewerage taxes and charges' which was substituted by section 20 of the maharashtra act 34 of 1973. it would be proper to reproduced the said provisions verbatim:(1) notwithstanding anything contained in section 128, ..... proceedings to effectively adjudicate upon the controversy. section 217 prescribes the channel for preferring appeals against valuation and taxes and sub-clauses (1) lays down that appeals against rateable value or tax fixed or charged under this act shall be heard and determined by the chief judge of the small causes court. it would, therefore .....

Varshney General Sales and anr. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : [2003]130STC202(All)

..... 'in the light of the above entries and decisions, i think that the learned attorney-general is right in urging that, merely because the 1987 act as well as the state acts levy taxes which have ultimate impact on persons who enjoy certain luxuries, the pith and substance of both cannot be considered to be the same. the object of ..... subject as from 1st day of april, 1958 to the restrictions and conditions specified in section 15 of the central sales tax act. subsequently, considering that it was desirable to make section 14 of the central sales tax act, exhaustive and self-contained, the above goods were declared as goods of special importance under that section with effect from 1st ..... while section 15 restricts it up to 4 per cent only ? (ii) whether in view of the additional duties of excise (goods of special importance) act, 1957, the state can levy sales tax on 'tobacco' ? (b) whether the impugned levy is in fact levy of excise duty falling under entry 84, list i hence ultra vires articles .....

State of Uttar Pradesh Vs. Dr. Vijay Anand Maharaj

Court : Supreme Court of India

Reported in : AIR1963SC946; [1962]45ITR414(SC); [1963]1SCR1

..... retrospectively validated and, under section 6 thereof, a right was conferred upon any party to the proceedings under the u.p. agricultural income-tax act, 1948, (hereinafter called the principal act), wherein any assessment made by an additional collector or additional assistant collector was set aside merely on the ground that the assessing authority had ..... 1952, the additional collector, banaras, in exercise of the powers conferred on him under the provisions of the u.p. agricultural income-tax act (act iii of 1949), assessed the respondent to an agricultural income-tax of rs. 99,964-12-0 for the year 1359 fasli. on september 30, 1955, the respondent filed a petition before ..... denied by the other side and was put in issue before the high court. the relevant provisions of the act read : section 2. 'in section 2 of the u.p. agricultural income tax act, 1948 (hereinafter called the principal act)., for clause (4), the following shall be and be deemed always to have been substituted - '(4-a .....