Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2001 Page 4 of about 123,834 results (0.177 seconds)

Rakesh Bansal Vs. State of Raj. and anr.

Court : Rajasthan

Reported in : 2002(4)WLN618

..... section 6 (3) of the rajasthan motor vehicles taxation act, 1951 as amended by the rajasthan finance act, 2001 reads as under :--'section 6(3) : whereas transport vehicle of other state, other than that referred to in sub-section (4) plies in rajasthan without paying the tax leviable under this act the defaulter shall be liable to pay in addition to the tax a penanlty which shall not be less than four times of the amount of tax due.'3. ..... of tax or additional tax, as the case may be, has been paid, according to the schedules appended to the act and in case of return, if any, owner of a stage carriage liable to pay monthly tax under section 4b fails to submit a return as required under rule 6 for any month within the time prescribed or if the return submitted by him appears to the taxation officer to be incorrect or incomplete, he shall after notice in form mto and giving a reasonable opportunity of being heard ..... it is well settled that in deciding the question whether a tax law is discriminatory or not, it is to be borne in mind that state has a wide discretion in selecting the persons or object whom it will tax and the statute is not open to attack on the ground that it taxes some persons or objects and ..... the assessing authority made an assessment of tax and also inflicted the penalty in accordance with the relevant provisions of law. .....

Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

..... section 271(1)(c) of the act immediately prior to amendment by taxation laws (amendment) act, 1975, reads as follows :'(1) if the ito or the aac in the course of any proceedings under this act, is satisfied that any person--(a) ...(b) ..... 271(1)(c) of the act after the amendment by taxation laws (amendment) act, 1975, w.e.f. ..... supra) and, therefore, the decision of punjab & haryana high court and the decision of the apex court is also applicable to the assessment year after 1st april, 1976 to which the amended section 271(1)(c) by the taxation laws (amendment) act, 1975, is applicable. ..... find that the words 'in addition to any tax payable by him' in clause (iii) also exist after the amendment by taxation laws (amendment) act, 1975. ..... to section 271(1)(c) of the act by the taxation laws (amendment) act, 1975, w.e.f. ..... it may be mentioned here that in view of the aforesaid decision, section 143(1a) of the act has been amended by finance act, 1993, with retrospective effect from 1st april, 1989 specifically providing for the levy of additional tax where the loss declared by such persons in the return of income is reduced or is converted into ..... it may also be useful to consider the provisions of section 143(1a) before the amendment by finance act, 1993, which reads as follows :'where, in the case of any person, the total income, as a result of the adjustments made under the first proviso to clause (a) of sub-section (1), exceeds the total income declared in the return ..... : [2001]249itr670(sc) .....

Surya Service Station and ors. Vs. Union of India (Uoi) and anr.

Court : Chennai

Reported in : (2001)3MLJ700; [2003]129STC280(Mad)

..... state of tamil nadu [1999] 113 stc 122 wherein the tamil nadu taxation special tribunal while considering a similar amendment in the tamil nadu general sales tax (amendment) act, 1997 held that the date of the actual assessment is the relevant date ..... state of assam : while considering the question of applicability of the central government notification dated april 15, 1948 extending the assam sales tax act (17 of 1947) to shillong administered areas, finally laid down the law in the following words : 'it was contended that the amendment came into force with effect from april 1, 1958, and it cannot be given retrospective effect so as to apply to assessment periods ending on september 30, 1956, march ..... date of return or when the return became due under the tamil nadu general sales tax act and rules, whichever is earlier, was prior to tamil nadu act 14 of 1999, will not apply and appeals can be filed in accordance with law prevailing prior to june 14, 1999, when act 14 of 1999 came into force.24. ..... transactions and assessments the law as it existed prior to tamil nadu act 14 of 1999 will ..... 5391 of 2001 is in order with the law laid down by the apex court in ..... counsel therefore submitted that the law laid down by the constitutional bench ..... 1396/aac/2000 dated february 27, 2001 and for a consequential direction to the second respondent to admit the appeal filed by the petitioner on september 14, 2000 challenging the assessment order dated august 21, 2000 passed by the second respondent .....

Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ...

Court : Supreme Court of India

Reported in : AIR1968SC162; [1967]66ITR680(SC); [1967]3SCR833

..... 7 of the taxation laws (extension to merged states and amendment) act (lxvii of 1949) the relevant portion of which is in the following terms : '7 ..... 435 : 'now, the authorities are clear that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation law, such as the selection of persons on whom the tax is to be laid, the rates at which it is to be charged in respect of different classes of goods and the like' ..... entered into, made, granted, given or issued under the corresponding provision aforesaid and shall continue in force accordingly; (l) any notification issued under sub-section (1) of section 60 of the repealed act and in force immediately before the commencement of this act shall, to the extent to which provision has not been made under this acti, continue in force until rescinded by the central government; (m) where the period prescribed for any application, appeal ..... would be governed by the patiala income-tax act, 2001, or by the indian income-tax act, we may here set our 13 of the finance act, 1950 : 'if immediately before the 1st day of april, 1950, there is in force in any part b state other than jammu and kashmir or manipur, tripura or vindhy pradesh or in the merged territory of cooch-behar any law relating to income-tax or super-tax or tax on profits of business, that law shall cease to have effect except for the ..... this court held that it is the provisions of the patiala act 2001 that applied. .....

Chakiat Agencies (P) Ltd., Represented by Its Director M. Jairam Vs. S ...

Court : Kerala

..... law making authorities to have the said provisions amended, is having little or nil significance, from the point of view of taxation, which is governed by an enactment by the state and the state is very much at liberty to tax any type of vehicle, by virtue of the charging provision under section 3 of the taxation act ..... that the issue is squarely covered by the decision rendered by a division bench of this court in one of the petitioners' case reported in 2001(2) klt 840 (cited supra) whereby the liability to satisfy tax in respect of the very same vehicles covered by ext.p1, under section 3 of the taxation act, stands declared, which has become final by virtue of the dismissal of the slp preferred by the petitioner as borne by ext.p12 produced in ..... ram kumar and another [(2001) 8 scc 24] by the petitioners, in support of their contention that the amendment brought to the definition of the terms 'trailer' and 'semi-trailer', as per amendment to the m.v.act in 1994 has to be considered as 'clarificatory' and ..... respectively, the law declared by the bench in 2001(2) klt 840 (cited supra) with regard to the taxable event cannot have any change in this regard, at least till the relevant provisions were also suitably amended as per act 54 of ..... aggrieved of the verdict passed by the division bench, the matter was taken up before the supreme court by filing slp no.13316 of 2001, which was dismissed at the admission stage itself, as borne by ext.p12 order, observing that the case was not a fit .....

Varkisons Engineers Vs. State of Kerala and anr.

Court : Supreme Court of India

Reported in : 2009(6)LC2577(SC); (2009)25VST1(SC)

..... the purpose of the reference made by the learned single judge was whether the amended provisions of kerala finance act, 2001, which came into effect from 23 rd july, 2001, was applicable for the assessment year 2001-2002 as there was no provision under the act for making the assessment of the compounded tax under section 7(1)(b), either for part of the year or the fraction of the year.6 ..... the argument of the dealer was that once the method of taxation proceeds on the basis that unit of assessment was the full assessment year commencing from 1st april, then, the law prevailent on the first day of the assessment year should prevail. ..... at this stage, it also may be noted that under the scheme of section 7 read with rule 30, once the dealer opts for the alternate method of taxation, the dealer has to pay the tax in monthly instalments. ..... iyer, learned senior counsel, submitted that it is always open to the legislature to amend the law retrospectively. mr. ..... since the surcharge act was not the law in force on april 1, 1957, no surcharge could be levied under the said act against the appellant in the assessment year 1957-58.it may be noted that the above-quoted paragraphs are not only confined to income tax act, they also deal with legal fictions prevalent under sales tax laws.11. ..... decision is authority for the proposition that though the subject of the charge is the income of the previous year, the law to be applied is that in force in the assessment year, unless otherwise stated or implied. .....

Madhya Pradesh Cement Manufacturers' Association Vs. State of Madhya P ...

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. .....

J.K. Cigarettes Co. Ltd. Vs. Union of India (Uoi)

Court : Jammu and Kashmir

Reported in : 1988(18)ECC34,1989(39)ELT355(J& K)

..... parliament while passing the taxation laws (extension to jammu & kashmir) act, 1954, specifically repealed the state ordinance of 2001 (samvat) because the legislative field covered by entry 84 of the union list having been transferred to the parliament, the state no longer could ..... this article clearly envisaged the convening of a constituent assembly for jammu and kashmir state and also provided that whatever modifications, amendments or exceptions that might become necessary to either article 370 or to any other article in the constitution of india in their application to jammu and kashmir state were ..... of the enactments referred to in article 395 but subject to the other provisions of this constitution, all the laws in force in the territory of india immediately before the commencement of this constitution shall continue in force therein until altered or repealed or amended by a competent legislature or other competent authority. ..... by the president of india by virtue of the powers vested in him under article 370 and all subsequent amendments to that order as also the legislation passed by the union parliament in pursuance of that order in accordance with the provisions of article 370 and the other requirements of law is also constitutionally valid. ..... of jammu and kashmir with the union of india were now to be governed by article 370, but for its internal administration, the state continued to be governed by the jammu & kashmir constitution act, 1939, as amended from time to time. .....

United States Vs. Wells Fargo Bank

Court : US Supreme Court

..... 1987), that the factors appellees rely upon, whether considered alone or in combination, are insufficient to demonstrate that congress intended to exempt project notes from estate taxation in contravention of the understood meaning of 5(e), a demonstration which must be unambiguous under the principle disfavoring implied tax exemptions. ..... the rule of greiner, murdock, and plummer to hold that property subject to a general exemption from "all taxation" would not exempt it from excise taxes such as the estate tax); page 485 u. s. ..... " well before the housing act was passed, an exemption of property from all taxation had an understood meaning: the property was exempt from direct taxation, but certain privileges of ownership, such as the right to transfer the property, could ..... provided that "[s]uch obligations shall be exempt, both as to principal and interest, from all taxation (except surtaxes, estate, inheritance, and gift taxes) now or hereafter imposed. . . . ..... in june, 1984, following the haffner decision, appellees timely filed an amended estate tax return declaring that the project notes were exempt page 485 ..... see committee on tax exempt financing, section of taxation, aba, report on the tax provisions of the united states housing act of 1937: beyond the looking glass, 33 tax lawyer 71, 105 (1979); ..... also held that 641 of the defra unconstitutionally denied appellees due process and equal protection of the laws as guaranteed by the fifth amendment. ..... 2001 and 2002 ( ..... 2001 and 2002 ( .....

American Hotel and Lodging Association Educational Institute (Earlier ...

Court : Delhi

Reported in : (2006)206CTR(Del)601; [2007]289ITR46(Delhi)

..... it is, thereforee, clear that parliament amended the law by introducing section 10(23c)(vi) and other consequential amendments while at the same time deleting section 10(22) of the act precisely to limit the exemption from taxation to only such educational institutions which fulfilll the prescribed conditions with regard to application and accumulation of ..... to exempting the income of educational institutions, universities, hospitals and other medical institutions:8.1 under the provisions of clauses (22) and (22a) of section 10 of the income-tax act, before amendment, educational and medical institutions enjoyed a blanket exemption from income-tax if they existed solely for educational purposes and not for the purposes of profit. ..... notification the central board of direct taxes has been designated as the prescribed authority for the purpose of approval under sub-clauses (vi) and (via) of section 10(23c).8.5 these amendments will take effect from 1st april, 1999, and will, accordingly, apply in relation to the assessment year 1999-2000 and subsequent years. 27. ..... the purpose, nature and import of the legislative amendment brought by the finance act, 1998 with effect from the assessment year 1999-2000 has been explained in paragraph 8 of cbdt ..... are given time up to march 30, 2001, to transfer their investments to specified securities ..... income tax, : [2001]247itr658(sc) . ..... these institutions to shift their investments to specified investments, i propose to give them time up to march, 2001. .....