Judgment Search Results Home > Cases Phrase: tax on lotteries act 2004 section 30 compounding offences Page 9 of about 513 results (0.067 seconds)

N. Manonmani Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1996)58ITD53(Mad.)

..... it was submitted that not only under equity but also on a harmonious construction of the provisions of section 26 of finance act, 1989 read with section 91 of the income-tax act, the assessee was entitled to double income-tax relief on the lottery income, which had suffered tax of rs. ..... ramanathan chettiar v.cit [1973] 88 itr 169, the object of section is that the amount of income-tax paid or amount of tax paid in the foreign country, whichever is lower, is allowed as a reduction from the tax payable under the act on such double taxed income. ..... section 91 of the income-tax act provides that if any person who is resident in india in any previous year, proves that in respect of his income which accrued or arose during that previous year outside india, he has paid in that country with which there is no agreement under section 90 for relief or avoidance of double taxation, income-tax by deduction or otherwise under the law in force in that country, he shall be entitled to the deduction from the indian income-tax payable by him a sum calculated ..... cit (appeals) held that sections 90 and 91 of the income-tax act dealing with double income-tax relief would not apply in this case as during the relevant period sikkim was a state in india. .....

State Bank of India (Overseas Branch) and anr. Vs. Commercial Tax Offi ...

Court : Kolkata

Reported in : [2003]132STC234(Cal)

..... bose urged that clause (iii) of sub-section (6) of section 4 of the above act is neither vague nor unconstitutional as it clearly specifies that every dealer who becomes liable to pay tax under sub-section (1) or sub-section (2) or sub-section (4) of section 6 or sub-section (3) of section 8 and is registered under the act, shall in addition to tax referred to therein be also liable to pay tax on all his purchases from any person, whether a dealer or not, who is not registered under the act, in respect of goods other than gold, rice and wheat intended for ..... government of tamil nadu [1986] 61 stc 165 where amongst other provisions the provisions of the bengal finance (sales tax) act, 1941, had fallen for consideration and in the context of lottery tickets it was held that sale of such lottery tickets would be a transfer of beneficial interest in immovable property and, therefore, amounted to transfer of goods. ..... reported in [1995] 98 stc 184, wherein section 13 of the bombay sales tax act, 1959, which is similar to the provisions of section 6(4)(iii) of the 1941 act, was under consideration and it was held that keeping in view the scheme of the act and the intent and purpose of section 13, purchase tax could be levied on a dealer only if he carried on business of buying or selling the goods in question. ..... it was held that consequently for the purpose of levying sales tax, a lottery with the right to participate in a draw will have to be regarded as goods.42. mr. .....

M.V. Ganesh and Mrs. Rajee Viswambaran Vs. the Commercial Tax Officer,

Court : Chennai

Reported in : [2005]141STC236(Mad)

..... made any difference, i ventured to ask in the argument, if the state had kept both its eyes open and prosecuted the man for the lottery and taxed him for the profits at the same time that would at any rate have protected the state from the reflections which were made upon it in ..... answered in the negative holding that it would be wrong to think that while acting under the income-tax act, the income-tax officer need not look to the law governing the partnership which is seeking registration and that it would probably have been a different matter if the income-tax act had specifically provided that the registration can be granted notwithstanding that the partnership is violative ..... an application was made for registration of the firm under section 26a of the indian income-tax act, 1922, which was rejected for the reason that the formation of a partnership with regard to arrack and toddy shops was prohibited by abkari ..... the division bench of madras high court ruled that the assessee was an 'association of persons' within the meaning of section 3 and so long as its object was to carry on for gain a business which was not unlawful (the object being to sell arrack or toddy, as the case may be under the ..... we see the reply affidavit filed before the court in the month of march, 2004, the petitioner's age has been mentioned as 37 years, which should mean he ..... other than the licensee, it will be an offence since the same would be violative of the provisions of the tamil nadu prohibition act. .....

TuticorIn Vegetable Marketing Co. (P.) Ltd. Vs. Income-tax Officer and ...

Court : Chennai

Reported in : [2000]243ITR202(Mad)

..... be liable to pay interest at 18 per cent, per annum on any amount due on a demand issued by the income-tax officer concerned.section 234a of the act provides for the payment of interest by the assessees on account of delayed filing of the returns.section 234b provides that if the advance tax is less than 90 per cent, of the tax payable, then the assessees are liable to pay interest at two per cent, per month on the difference of the amount ..... retrospective amendments in the statutory provisions may have the effect of enhancing the income or reducing or otherwise disallowing relief or expenditure thereby increasing the levy under sections 234a, 234b and 234c ;(b) cases in which the assessee may, acting upon the judgment of a high court, pay advance tax in a particular fashion but the said payment may become insufficient by reason of the reversal of the judgment by the supreme court ;(c) cases in ..... and 234c are unreasonable, arbitrary and unconstitutional for the following reasons : sections 234b and 234c seek to punish an event which would not be the outcome of a wilful violation but only a mere happening of an event and should, therefore, be declared as arbitrary and unconstitutional.any offence or violation arising out of a statute should provide for determination of such an offence or violation by a properly constituted judicial tribunal and that too after following a ..... 1988, computation of advance tax excluded from the purview of the current income, capital gains and lotteries. .....

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

..... preparations (excise duties) act, 1955, service tax, additional customs duty commonly known as countervailing duty, special additional duty of customs, and central surcharges and cesses so far as they relate to the supply of goods and services; (b) subsuming of state value added tax/sales tax, entertainment tax (other than the tax levied by the local bodies), central sales tax (levied by the centre and collected by the states), octroi and entry tax, purchase tax, luxury tax, taxes on lottery, betting and gambling; and ..... , as the central government may, on the recommendations of the council, by n o ti f i ca t i on in t h e of f i ci a l g az e t te , specify: where provided that the cess is chargeable on any supply of goods or services or both with reference to their value, for e a c h s u c h s u p p l y t h e v a l u e s h a l l b e determined under section 15 of the central goods and services tax act for all intra state and inter state supplies of goods or services or both: provided further that the cess on goods imported into india shall be levied and collected in accordance with the provisions .....

Godfrey Philips India Ltd. and anr. Vs. State of Rajasthan and anr.

Court : Rajasthan

Reported in : [2001]121STC54(Raj)

..... section 4 of the act envisages incidence of tax, whereas, section 5 creates bar against collection of tax, when not payable ; section 7 deals with payment and disbursement of amounts wrongly collected by dealer as tax, whereas, section 8 provides grant of set off ; section 9 provides exemption from tax ; section 10 provides bar to certain proceedings ; section 11 mandates registration of dealers ; and section 12 provides detailed procedure for filing returns by every registered dealer and ..... has issued notification dated october 15, 1999, annexure 2 to the writ petition, whereby, it has notified the rates of tax on lottery tickets, foreign liquor, opium (other than lanced poppy head), sugar, tobacco and all kinds of textiles. ..... of a tobacco plant while still attached to the earth,'it is urged by the learned advocate-general that in view of the definition of tobacco, as has been assigned to it under the rajasthan sales tax act, cigarette is exempt from sales tax, in view of the notification dated august 12, 1980, issued under section 4(2) of the rajasthan sales tax act, 1954, which has been adopted under the rajasthan sales ..... placed reliance on the decision rendered by apex court in the case of western electronics [1988] 70 stc 52 ; air 1988 sc 2038, wherein, the constitutional validity of gujarat sales tax act (1 of 1970), was challenged on the ground of infringement of article 401 of the constitution and non-compliance of the provisions envisaged under part xiii of the constitution. .....

The Sirsilk Limited Vs. the Distillery Officer and ors.

Court : Chennai

Reported in : (1979)2MLJ216

..... , was extracted and it reads as follows:(4) if any person collects any amount by way of tax in contravention of the provisions of sub-section (1) or (2) or if any registered dealer collects any amounts by wav of tax in excess of the amount payable by him under this act, the amounts so collected shall, without prejudice to any prosecution that may be instituted against such person or dealer for an offence under this act, be forfeited to the state government and such person or dealer, as the case may be, shall within ..... the question for consideration in that case was whether in extending the madras act in the manner and to the extent it did under section 2(1) of the pondicherry general sates tax act, 1965, the pondicherry legislature abdicated its legislative power in favour of the madras legislature. ..... : [1971]2scr817 the supreme court held that section 42 (3) of the tamil nadu general sales tax act, 1959, which empowers the check post officers to confiscate goods and levy penalty in lieu of confiscation without inspection of the goods found in a vehicle when the driver of the vehicle was not carrying with him the documents specified in the section, is not a provision which is ancillary or incidental to the power to tax sale of goods under entry 54 of list ii of the seventh .....

Commissioner of Income-tax Vs. United Commercial and Industrial Co. (P ...

Court : Kolkata

Reported in : [1991]187ITR596(Cal)

..... are genuine, are vitiated in law being based on partly relevant and partly irrelevant material and/or inadmissible evidence and/or evidence contradictory and/or inconsistent with the material on record and/or the tribunal have acted without any legal evidence and/or by rejecting improperly admissible evidence and whether such conclusion and/or findings are otherwise unreasonable and/or perverse ?'2. ..... of the revenue were controverted by the assessee who contended that the copies of the loan accounts were filed before the income-tax officer and in the statement furnished to the income-tax officer, it was clearly stated that the receipts and repayments of the loans in question were made by cheques. ..... aggrieved by the said additions, the assessee brought the matter by way of appeals before the appellate assistant commissioner of income-tax(central) range-ii, calcutta, who, after considering the facts and circumstances of the case and the material on record as also the fact that the receipts as well as the repayments of the loan amounts in ..... in this reference under section 256(2) of the income-tax act, 1961, for the assessment years 1965-66 and 1966-67, the following question of law has been referred to this court:'whether the conclusion and/or the findings of the tribunal that the assessee ..... he (income-tax officer, accordingly issued notices under section 131 of the act to the hundi creditors but the same were received ..... the income-tax officer issued notices under section 131 to the said .....

H.H. Maharao Bhim Singhji Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (1984)10ITD558(JP.)

..... of these facts and circumstances that the entire umed bhavan including rari, garden and entire compound which is within one compound wall which has been approved by the government of india and notified in the gazette as official residence of ex-ruler is exempt from purview of wealth-tax under section 5(1)(iv) of the wealth-tax act, 1957, therefore, the entire 2507 bighas as mentioned by your goodself is within the compound wall of umed bhavan and comprises official residence and is also exempt.31 ..... in the light of these facts and circumstances that the entire umed bhavan including rari, garden and entire compound which is within one compound wall which has been approved by the government of india and notified in the gazette as official residence of ex-ruler is exempt from the purview of wealth-tax under section 5(1)(iv) of the wealth-tax act, 1957. ..... in course of the assessment proceedings, you have filed letters dated 27-9-1977 and 29-11-1977 in which you have explained that the entire umed bhavan including rari and compound is a personal property and is exempted from the purview of wealth-tax under section 5(1)(iii) of the wealth-tax act, 1957. ..... proceeding for the assessment year 1970-71 had in reply to the query raised by the wto in that behalf had also stated that : in this connection, we submit that the entire umed bhavan including rari and compound is a personal property of maharaja sahib and is exempt from the purview of wealth-tax under section 5(1)(iii) of the wealth-tax act .....

Gujarat Narmada Valley Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1982)2ITD515(Ahd.)

..... we have no hesitation, therefore, in holding that not merely the sections of the act or the rules made thereunder but even the agreements under section 49a with regard to double taxation avoidance have to be considered in determining the obligation of the assessee to deduct income-tax from payments made to the non-resident.19. ..... paying any such sum chargeable under this act (other than interest on securities, dividend and salary) to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the income-tax officer to determine, by general or special order, the appropriate proportion of such sum so chargeable, and upon such determination, tax shall be deducted under sub-section (1) only on the proportion of the sum which ..... the assessee cannot escape the consequences provided in section 201 or other sections of the act for non-deduction of tax by provision of such guarantee. ..... any person having in accordance with the provisions of sections 195 and 200 deducted and paid tax in respect of any sum chargeable under this act, other than interest, who denies his liability to make such deduction, may appeal to the appellate assistant commissioner or, as the case may be, the commissioner (appeals) to be declared not liable to make such deduction.deduction of tax refers to section 195. .....