Court : Madhya Pradesh
Reported in : 2001(5)MPHT15
..... india which field cannot be said to be covered by the motor vehicles act, 1988 which is an enactment under entry 35, list iii of seventh schedule nor the amendment act in question can be said to be a law with respect to the same subject. it deals with incident of taxation. its evasion and plying without permit are necessarily violation of the provisions of ..... is the pith of the permit. permit is intrinsically connected with the taxation. applying the test of pith and substance, the amendment act is within the ken of entry 57 list ii, seventh schedule. it is not rendered invalid, assuming it incidentally touches upon matters reserved for federal legislature as per law laid down in prafulla kumar v. bank of commerce, air 1947 pc .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1959MP365
..... energy in its own power house. it has been taxed to electricity duty under section 3 of the central provinces and berar electricity duty act of 1949 as amended by the madhya pradesh taxation laws amendment act, 1956 (act vii of 1956 chap iv). it has prayed that a proper writ or direction should be granted declaring the electricity duty ..... ', simply because the actual legislation taxing consumption is a novelty. i, therefore, find that the state legislature is therefore competent to enact the amendments contained in the madhya pradesh taxation laws amendment act, 1956 (act vii of 1956).8. the application is accordingly dismissed summarily.khan, j.9. i agree. ..... act as ultra vires of the constitution and void as against him, and consequently to enjoin the state government from levying the duty, and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1964MP81; 1965MPLJ96
..... doing all this they may have neither the time nor the facility nor convenience. as a corollary to this they may leave the determination of details as to working of taxation laws to the executive bodies including the work of selecting persons on whom the tax should be levied; the rate at which it is to be charged in respect of different ..... reported in air 1962 sc 97.in that case section 29 of the bombay agricultural produce markets act, 1939, was assailed onthe ground that under it there is excessive delegation in favour of the state government. the section empowers the state government to addto, amend or cancel any of the items of the agricultural produce specified in the schedule in accordance with .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1988)73CTR(MP)49; [1989]175ITR629(MP)
..... assistant commissioner under section 144b is still an order passed by the income-tax officer undersection 143(3) of the act. moreover, the explanation, clause (a), to section 263(1) inserted by the taxation laws (amendment) act, 1984, with effect from october 1, 1984, makes the position very clear. that explanation is as under :'explanation ..... ; and...' 6. the aforesaid explanation makes it clear that it was enacted to remove doubts. though the explanation came into force from october 1, 1984, the amending act, being declaratory, must be held to be retrospective. the supreme court in central bank of india v. their workmen [1959] 29 comp cas 367, 392 ..... amending act declares for the removal of doubts, that for the purpose of sub-section (1) of section 263, an order passed by the income-tax officer shall include an order of assessment made on the basis of directions issued by the inspecting assistant commissioner under section 144b of the act. the explanation seeks to clarify the previous law .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... 301 of the constitution of india. after referring to the history of assail and the change of law it is contended that as the 1976 act has gone through an amendment by the m. p. amendment act, 2004 and the amendment ordinance, 2006 and subsequent amendments have come by which enhancement of rate of tax has taken place on certain commodities specified in entry ..... , profession tax, sales tax, excise duty, etc., and legislation in respect of any one of these items may have an indirect effect on trade and commerce. even laws other than taxation laws, made under different entries in the lists referred to above, may indirectly or remotely affect trade and commerce. if it be held that every ..... may have only indirect and remote repercussions on the said freedom cannot be considered to be a restriction on it. taking the illustration from taxation law, a law may impose a tax on the movement of goods or persons by a motor vehicle; it directly operates as a restriction on the free movement of trade, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1968MP39
..... court while dealing with the validity of an amendment made in section 192 of the central provinces and berar local government act, 1948, by the central provinces and berar local government (amendment) act, 1949, it is clear that the references to 'limited legislative power' in the province to enact a law to discontinue the tax continued by section 143(2 ..... ) cannot be read as meaning that it is only by an act of legislature that a ..... continuance and it is on the basis of the existence of this limited legislative power that the right of the provincial legislature to repeal the taxation provision under the act of 1920 could be rested'.these observations only mean that the continuance of a tax under section 143(2) of the government of india .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)197CTR(MP)462; [2007]290ITR453(MP)
..... a proceeding is pending before the concerned officer and not otherwise. for the exercise of such power, existence or pendency of a proceeding is, therefore, a must........ the taxation laws (amendment) act, 1975, introduced sub-section (1a) in section 131. under this subsection, if the asstt.. director of inspection has reason to suspect that any income has been concealed ..... dvo and directing the ao to make the addition as per the valuation made by the approved valuer ?'re. question no. (1)2. section 68 of the it act, 1961 ('act' for short) provides that where any sum is . found credited in the books of an assessee, for which the assessee offers no explanation about the nature and ..... ita nos. 282/jab/1994, 263/jab/1994 and 376/jab/1995 regarding the asst. yrs. 1989-90, 1990-91 and 1991-92. the four questions of law referred are :common questions for all three years'(1) whether the tribunal was justified in holding that in respect of deposit against tenancy, the assesses was only required .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1999]236ITR586(MP)
..... against the petitioners were prior to october 1, 1975, their conviction for the said offences was contrary to law. with this finding, the appellate court below has remanded the ..... trial magistrate on the charges under 276c, 277 and 278b of the income-tax act, 1961, and sentenced to various sentences. the appellate court below us, however, found that all the aforesaid sections have been inserted in the act of 1961 by amendment act of 1975, with effect from october 1, 1975, and since the offences alleged ..... passed by the appellate court below and direct that the court below shall re-admit the appeal and after hearing both the parties, decide the same in accordance with law. should it cause further delay in the matter, the parties are' directed to remain present before the sixth additional sessions judge, indore, on march 23, 1998 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1985]154ITR133(MP)
..... penalty was passed by the iac on april 30, 1975. 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., within two years ..... from. march 29, 1972. now, the taxation laws (amendment) act, 1970, came into force on april 1, 1971, even before the date of the assessment order. it is well settled that a provision as to the limitation is a procedural .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1978MPLJ530
..... -61 and 1961-62. the claim for development rebate was refused by the income-tax authorities relying on the proviso which was added to the section by the taxation laws (amendment) act, 1960, with effect from 1st april, 1960. the proviso reads as follows :'provided further that no allowance under this clause shall be made in respect of ..... maharajah of pithapuram v. commissioner of income-tax [1945] 13 itr 221 and kanga and palkhivala, the law and practice of income tax, 7th edition, volume i, page 83. the proviso to section 10(2)(vib), by virtue of the taxation laws(amendment) act, 1960, was retrospectively added from 1st april, 1960. it was, therefore, in force throughout during both ..... our opinion, the answer to the question must be in the affirmative. it is a general principle of the income-tax law that income-tax is charged according to the relevant finance act. the finance acts of 1960 and 1961 define the total income to mean total income as determined for the purpose of income-tax or super .....
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