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Pramati Educational and Cultural Trustandors Vs. Union of India and or ...

Court : Supreme Court of India

..... submitted that, therefore, parliament introduced clause (5) in article 15 of the constitution by the constitution (ninety-third amendment) act, 2005 providing that the state may make a special provision, by law, for the advancement of socially and educationally backward classes of citizens or for the scheduled castes and the scheduled tribes ..... the constitution contention of the learned counsel for the petitioners:30. the second substantial question of law which we are called upon to decide is whether by inserting article 21a by the constitution (eighty- sixth amendment) act, 2002, the parliament has altered the basic structure or framework of the constitution. before we ..... . hence, we are called upon to decide in this reference the following two substantial questions of law: i) whether by inserting clause (5) in article 15 of the constitution by the constitution (ninety-third amendment) act, 2005, parliament has altered the basic structure or framework of the constitution. ii) whether by .....

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

..... tax rules, 2017".30. parliament enacted the taxation laws (amendment) act, 2017 dated 04.05.2017 to amend the customs act, 1962, the customs tariff act, 1975, the central excise act, 1944, the central sales tax act, 1956, the finance act, 2001 and the finance act, 2005 and to repeal certain enactments.31. by taxation laws (amendment) act, 2017, the finance act, 2010, chapter vii has been repealed. the finance act, 2010, chapter vii provided for levy ..... the introduction of goods and services tax, not only the indirect taxes but the cesses and surcharges levied on goods and services shall also be subsumed in it.12. by taxation laws (amendment) act, 2017 various enactments levying various types of cesses were repealed including clean energy cess/clean environment cess which was levied and collected on coal.13. the compensation to states .....

Lachmi NaraIn Etc. Vs. Union of India and ors.

Court : Supreme Court of India

Reported in : (1976)5CTR(SC)0001B

..... was also abolished. in 1956, part c states (laws) act, 1950 (hereinafter referred to as laws act) also became the union territories (laws) act, 1950, with necessary adaptations.9. on 1-12-1956, parliament passed the bengal finance (sales tax) (delhi amendment) act, 1956 which introduced amendments in different sections of the bengal act as applicable to delhi. it made only two changes in ..... is the essence of the whole provision.reference has been made to this courts opinion in re : delhi laws act (supra) and the decision in rajnarain singh (supra).39. shri ashok sen further submits that by the amending act 20 of 1959, parliament did not put its seal of approval on the impugned notification or the changes ..... practice of the legislature; that it is usual for the legislature to leave a discretion to the executive to determine details relating to the working of taxation laws, such as the selection of persons on whom the tax is to be levied or rates at which it is to one charged in respect of .....

H.M.M. Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 1980CENCUS340D

..... working of the section that the suitable amendments in section 4 were introduced.4. the principle is well recognised that in remedial legislations, even where two interpretations are possible, one that advances the remedy and suppresses the evil as the legislature envisioned must find favor with courts; see 1975 taxation law reporter 2129. furthermore, undue focussing ..... nature of an excise duty. alternatively, he would contend that section 3 authorises the levy of an excise duty ; and, if section 4 of the act as amended in 1973 permits the taking into account of post-manufacturing expenses, the resultant levy would fall outside the legislative periphery of entry 84 of list i, and ..... and boost. these products fall under tariff item no. i-b of the list set out in the first schedule to the central excises and salt act, 1944 ('the act') viz. 'prepared or preserved foods put up in unit containers and ordinarily intended forsale...'. excise duty is livable on them ad valorem on the assessable .....

The Amalgamated Tea Estates Co. Ltd. Vs. the State of Kerala

Court : Supreme Court of India

Reported in : AIR1974SC849; [1974]94ITR479(SC); (1974)4SCC415; [1974]3SCR820; 1974(6)LC476(SC)

..... the government, may. by general or special order, declare to be a foreign company for the purposes of this act.'4. clause (2) of part i of the schedule to the amending act. 1970, provides for the rate of taxation chargeable from a 'domestic company-.' it is this:a. where the total agricultural income docs not exceed rs. ..... rate. section 2(h) of the amending act of 1970 has redefined a 'company' as 'a domestic company or a foreign company.'' section 2(hh) defines a 'domestic company' as 'a company formed and registered under the companies act, 1956. . .and includes a company formed and registered under any law relating to companies formerly in force in any ..... . speaking in the same vein, patanjali sastri, c.j. observed : '(the legislatures) alone know the local conditions and circumstances which demanded the enactment of such a law, and it must be remembered that 'legislatures are ultimate guardians of the liberties and welfare of the people in quite as great a degree as the courts.' [see .....

Bolani Ores Ltd. Vs. State of Orissa

Court : Supreme Court of India

Reported in : AIR1975SC17; (1974)2SCC777; [1975]2SCR138

..... at which the taxes are to be levied. on the other hand the expression 'principles of taxation' denotes rules of guidance in the matter of taxation. we, therefore, hold that the amending acts do not come into conflict with the existing law in respect of any principles of taxation, but only deal with a subject-matter which is exclusively within the legislative competence of the state ..... (c) of the taxation act. any subsequent amendment in the act or a total repeal of the act under a. fresh legislation on that topic would not affect the definition of 'motor vehicle in section 2(c) of the taxation act. this is a well-accepted interpretation both in this country as well as in england which has to a large extent influenced our law. this view is .....

The Esi Corporation Vs. M/s Radhika Theatre

Court : Supreme Court of India

..... employment injury and to make provision for certain other matters in relation thereto. the employees' state insurance act is a social security legislation and the canons of interpreting a social legislation are different from the canons of interpretation of taxation law. the 10 courts must not countenance any subterfuge which would defeat the provisions of social legislation and ..... number. however, thereafter, by the impugned judgment and order the high court has allowed the appeal preferred by the respondent herein taking the view that amendment to section 1 of the esi act by which sub- section (6) of section 1 came to be inserted w.e.f. 20.10.1989, the same shall not be applicable ..... that the high court has materially erred in allowing the appeal and setting aside the demand notices even for the period post 20.10.1989 by holding that amendment to section 1 by inserting sub-section (6) shall not be applicable retrospectively. 3.1 it is vehemently submitted that the high court has not properly .....

J.C. Mills Vs. State of M.P.

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 .....

M.P. All India Tourist Permit Owners Vs. State of M.P. and ors.

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 .....

Lachmi NaraIn and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : AIR1976SC714; (1976)2SCC953; [1976]2SCR785; [1976]37STC267(SC)

..... was also abolished. in 1956, part c states (laws) act, 1950 (hereinafter referred to as laws act) also became the union territories (laws) act, 1950, with necessary adaptations.8. on december 1, 1956, parliament passed the bengal finance (sales tax) (delhi amendment) act, 1956, which introduced amendments in different sections of the bengal act as applicable to delhi. it made only two changes ..... rests is, that the infirmity, if any, in the impugned notification dated december 7, 1957, had been cured and rectified when 'parliament while enacting the amendment act, 1959 (act no. 20 of 1959), put its seal of approval to the curtailed period of notice. as such the curtailed period of notice shall be taken to have ..... practice of the legislature; that it is usual for the legislature to leave a discretion to the executive to determine details relating to the working of taxation laws, such as the selection of persons on whom the tax is to be levied or rates at which it is to be charged in respect of .....