Court : Madhya Pradesh
Reported in : AIR2002MP62; 2002(1)MPHT84; 2002(2)MPLJ195
..... of the cess under sub-sections (1) and (2) shall first be credited to the consolidated fund of the state and the state government may, at the commencement of each financial year, after due appropriation has been made by law withdraw from the consolidated fund of the state an amount equivalent to the proceeds of cess realized by the state government in the preceding financial year and shall place it to the credit of a separate fund to be called the energy ..... electricity duty act, 1949 being relevant only to the extent petitioners submit that duty is already being charged from distributor and producer for sale or consumption which could not havebeen done under upkar adhiniyam, 1981, as amended in 2001 (act no. ..... shri vivek tankha, learned advocate general submitted that this amendment is covered by entry 53 list ii seventh schedule to the constitution of india, alternatively, entry 38 list iii, since there is no central law with respect to cess on electricity; as such m.p. ..... entry 38 of list iii, seventh schedule to the constitution of india has been utilised by the parliament for enacting indian electricity act, 1910 and electricity (supply) act, 1948 covering the entire field relating to electricity, therefore, the impugned act could not have been enacted to cover the same field namely electrical development in view of law laid down by the apex court in deepchand v. ..... if there is any ambiguity regarding any of these ingredients in a taxation statue then there is no tax in law. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2008]305ITR29(MP)
..... to section 271 has been substituted by the taxation laws (amendment) act, 1975, w.e.f. ..... explanation 1-where in respect of any facts material to the computation of the total income of any person under this act,-(a) such person fails to offer an explanation or offers an explanation which is found by the ao or the cit(a) or the cit to be false, or(b) such person offers an explanation which he is not able to substantiate and fails to prove that such ..... plain reading of explanation, it is evident that some sort of enquiry is necessary, therefore, the proceedings initiated by the revenue for imposing the penalty under section 271(1)(c) of the act shall be treated as proceedings and the assessee is at liberty to show his bona fides in that proceeding. ..... --(1) if the ao or the cit(a) or the cit in the course of any proceedings under this act, is satisfied that any person-(a) xxxxx(b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2a) of section 142 ..... 2001 is concerned, in this case the hon'ble apex court has considered the explanation to section 271(1)(c) and has held that since in the case of sir shadilal (supra) the revenue was required (to prove) mens rea of quasi criminal offence, therefore, the legislature has added the explanation to section 271 of the act ..... cit : [2001]251itr99(sc) wherein the apex court observed that the explanation to section 271(1)(c) is a part of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]224ITR294(MP)
..... to be referred to the high court for opinion :' (i) whether, on the facts and in the circumstances of the case, the tribunal having held that the explanation to section 271(1)(c) as it stood prior to its amendment by the taxation laws (amendment) act, 1975, is applicable is justified in law in holding that penalty under section 271(1)(c) is leviable only with reference to the concealment actually detected ? ..... the case, the appellate tribunal having held that explanation to section 271(1)(c) is applicable could exclude certain income from calculation of quantum of penalty, when explanation to section 271(1)(c) as it stood prior to its amendment by the taxation laws (amendment) act, 1975, did not provide for such exclusion ? ..... (iii) whether, on the basis of law as it stood prior to its amendment by the taxation laws (amendment) act, 1975, the quantum of penalty imposable under section 271(1)(c) read with the explanation thereto is correctly computed by the income- ..... 58,870 under section 271(1)(c) (ii) whether, on the facts and in the circumstances of the case, the tribunal was correct in law in holding that the assessee has not discharged the onus that lay on him under the explanation to section 271(1)(c) when he had pointed out ..... that the penaltyshould have been imposed by the appellate tribunal was rightly rejected.the provisions of section 271(1)(c) of the act were thoroughly consideredand it was found that no penalty was leviable with regard to the interestclaimed as deduction. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1985)44CTR(MP)85
..... , the wealth-tax officer shall not issue any direction under sub-section (1) for payament by way of penalty without the previous approval of the inspecting assistant commissioner.'8. thus, from 1-4-1976, on which date the taxation laws (amendment) act, 1975 came into force, the iac had no jurisdiction to impose penalty ..... it was contended before the tribunal that the iac, who passed the impugned order on 24-3-1977, had no jurisdiction to impose penalty after the amendment of section 18(3) by the taxation laws (amendment) act, 1975 with effect from 1-4-1976. ..... 18(1)(c) after the amendment of section 18(3), w.e.f 1-4-1976, by the taxation laws (amendment) act, 1975.7. ..... the taxation laws (amendment) act, 1975 was admittedly amended on 1-4-1976.3. ..... 18(3) of the wt act by the taxation laws (amendment) act, 1975 and2. ..... . 1-4-1976, by the taxation laws (amendment) act, 1975 ..... . thus, considering the facts and circumstances of the case as also relying on the case law referred to above, we are of the opinion that the iac had no jurisdiction to impose penalty under s ..... orderby the court - the tribunal, indore bench, has made this reference under section 27(1) of the wt act, 1957 (the act) to this court for its opinion on the following question of law :'1. ..... . 18(1)(c) after the amendment of s. 18(3) w.e.f ..... 18(1)(c) on 24-3-1977 after the amendment of s. ..... 18(3) of the act, penalties at rs. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1985]154ITR133(MP)
..... the contention of the assesses on the point of limitation was that section 275, as it stood before its amendment by the taxation laws (amendment) act, 1970, applied and the order imposing penalty ought to have been passed within two years from the date of completion of the assessment proceedings, i'.e. ..... the tribunal, in our opinion, was clearly right in holding that section 275 as amended by the taxation laws (amendment) act, 1970, applied. ..... in the instant case, the limitation for imposition of penalty did not start to run at all before section 275 was amended by the taxation laws (amendment) act, 3970. ..... now, the taxation laws (amendment) act, 1970, came into force on april 1, 1971, even before the date of the assessment order. ..... this is a reference made under section 256(1) of the income-tax act, 1961, referring for our answer the following questions of law :'(1) whether the order of the tribunal that the penalty order was not passed beyond the prescribed period of limitation was correct in law ? ..... in this view of the matter, the order imposing penalty was clearly within limitation under section 275 as amended.3. ..... in the circumstances, there is no question whatsoever of application section 275 as it stood before the amendment. ..... (2) whether the order of the tribunal that reasonable opportunity had been provided to the assessee of being heard against the proposed penalty was justified in law ?' 2. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1979]116ITR881(MP)
..... learned counsellor the non-applicant contended that although the second proviso which has been inserted by the taxation laws (amendment) act, 1970, has clarified the position that before levy of penalty the ito must find that the default was not for any good or sufficient reason and then alone ..... , was not justified as the second proviso to section 221(1) of the act which has been inserted by the taxation laws (amendment) act, 1970, was not in existence when this case arose and he, therefore, contended that a question of law arises where the tribunal should be directed to state a case. ..... 585):'section 221, as it stands amended by the taxation laws (amendment) act, 1970, has a proviso which restricts the power of the income-tax officer to impose penalty under the section unless he is satisfied that the default was ..... this proviso has been added by the taxation laws (amendment) act, 1970. ..... i see no intention expressed nor do i read any implied intention in section 221(1) as it stoodprior to the amendment which may be sufficient to hold that the normal rule that mens rea must read as an ingredient of the offence is to be ..... view that the amendment did not really effect any change in the law. ..... failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged, eitheracted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1982]138ITR760(MP)
..... act, 1957 (hereinafter referred to as 'the act'), the income-tax appellate tribunal, indore bench, indore, has referred the following questions of law to this court for its opinion :'(1) whether, on the facts and in the circumstances of the case, the iac had any jurisdiction to impose penalty under section 18(1)(c) of the wealth-tax act, 1957, on march 24, 1977, after the amendment of section 18(3) with effect from april 1, 1976, by the taxation laws (amendment) act, 1975 ..... our opinion, therefore, on the facts and in the circumstances of the case, the iac had no jurisdiction to impose penalty under section 18(1)(c) of the act after the amendment of section 18(3), with effect from 1st april, 1976, by the taxation laws (amendment) act, 1975. ..... by the taxation laws (amendment) act, 1975, which came into force from 1st april, 1976, the provisions of section 18(3) of the act, which required the wto to refer the case to the iac in cases covered by that provision, has been recast as follows ..... whether the reference was validly made to the iac and that if the reference was valid in accordance with the provisions as they stood at the time of making the reference, it would not be invalidated by a subsequent amendment in that provision. ..... the penalty proceedings came up for consideration before the iac, he found that the assessee had committed default for the two assessment years in question in terms of the explanation to section 18(1)(c) of the act and accordingly penalties were imposed on her. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1982]138ITR759(MP)
..... it was contended before the appellate tribunal that the iac who passed the impugned order on 24th march, 1977, jhad no jurisdiction to impose the penalty after the amendment of section 18(3) by the taxation laws(amendment) act, 1975, with effect from 1st april, 1976. ..... whether, on the facts and in the circumstances of the case, the iac had jurisdiction to impose penalty under section 18(1)(c) on march 24, 1977, after the amendment of section 18(3) of the wealth-tax act by the taxation laws (amendment) act, 1975 and 2. ..... 5,000 respectively were imposed under section 18(1)(c) of the act by the iac. ..... act, penalties at rs. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]228ITR289(MP)
..... 599/nag of 1984 :' whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the spouse's income is not assessable in the hands of the assessee even after the taxation laws (amendment) act, 1975, adopting the same principles as were laid down by the supreme court in the case of prembkai parekh : [1970]77itr27(sc) ?'2. ..... the income-tax officer brought to charge the income accruing to the spouse of the assessee, in the hands of the assessee under section 64(1) as amended by the taxation laws (amendment) act, 1975. ..... the income-tax appellate tribunal, nagpur bench, nagpur, has referred the following question of law for the opinion of this court, on an application under section 256(1) of the income-tax act, 1961, made by the revenue, as arising out of order dated october 15, 1987, of the tribunal in i. t. a. no. ..... the assessee was unsuccessful in the appeal before the appellate assistant commissioner but on appeal having been filed before the tribunal, the tribunal held that explanation 3 to section 64(1) of the act did not alter the position of law and allowed the assessee's appeal. ..... the revenue thereafter filed an application under section 256(1) of the act, for reference of the question arising out of the order of the tribunal and, hence, the said question has been referred.4. ..... the relevant provisions of section 64(1) of the act, during the period in question, read as under :' 64. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1984]150ITR684(MP)
..... our opinion, therefore, on the facts and in the cirumstances of the case, the iac of wealth-tax had no jurisdiction to impose penalty under section 18(1)(c) of the act, after the amendment of section 18(3) with effect from april 1, 1976, by the taxation laws (amendment) act, 1975. ..... by the taxation laws (amendment) act, 1975, which came into force from april 1, 1976, the provisions of section 18(3) of the act, which required the wto to refer the case to the iac in cases covered by that provision, have been recast as ..... by the taxation laws (amendment) act, 1975 ?'2. ..... act, 1957 (hereinafter referred to as 'the act'), the income-tax appellate tribunal, indore bench, has referred the following question of law to this court for its opinion:'whether, on the facts and in the circumstances of the case, the inspecting assistant commissioner has jurisdiction to impose penalty under section 18(1)(c) on december 3, 1977, after the amendment of section 18(3) with effect from ..... the reference was validly made to the iac and that if the reference was valid in accordance with the provisions, as they stood at the time of making the reference, it would not be invalidated by subsequent amendment in that provision. ..... instant case, as stated in the supplementary statement of the case, the reference was made by the wto on march 11, 1977, when the provisions of section 18(3) of the act requiring the wto to refer the case to the iac were substituted by the aforesaid provisions of section 18(3) of the act. .....
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