Court : Rajasthan
Reported in : RLW2005(2)Raj2366; 2004(5)WLC181
..... provide for compulsory acquisition of property for public purpose but also to laws amending such laws, provided assent of the president is obtained to such amending act.' thus for getting the protection of article 31a, the amending act stands independent of the act it seeks to amend to be examined whether it also has the protection of article 31a ..... necessarily brought within the province of article 31a.64. article 31a was substantially amended vide constitution (fourth amendment) act, 1955. the area of immunity provided under article 31a was expanded and clauses (b) to (e) were added, making any law on any of the respective subject mentioned thereunder not to be void on ..... council stated the principle in shell company of australia v. federal commissioner of taxation, (1931) ac 275 (pc) thus:-'unless it becomes clear beyond reasonable doubt that legislation in question transgresses the limits laid down by the organic law of the constitution it must be allowed to stand as the true expression .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1989Raj124; 1988(2)WLN320
..... above position regarding tax liability under the rajasthan passengers and goods taxation act, 1959 continued till repeal of that act with effect from oct. 1, 1982 as a result of insertion of section 4-b in rajasthan motor vehicles taxation act, 1951by the amending act known as the rajasthan motor vehicles taxation (amendment) act, 1982 (act no. 20 of 1982). as a result of this change ..... special appeals on the ground of existence of alternative remedy of appeal. it is sufficient to say that the point involved for decision is existence of authority of law to recover the tax demanded, in admitted facts, and, therefore, availability of the alternative remedy of appeal is not sufficient to refuse decision of that point ..... the special road tax with effect from oct. 1, 1982 in all these matters by the transport authorities is not based on the authority of law and no such [ax is payable for the use of these vehicles in the above manner to provide free transport facility to employees and their .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1964Raj106
..... their arguments to the following points:1. that section 6-a of the rajasthan en-tertainment tax act introduced by the amending act confers an uncontrolled power on the state government to leyy the tax and, therefore, it is bad in law.2. even if section 6-a be not struck down for the reasons stated in ground no. ..... does not suffer from the infirmity of excessive delegation.12. now, we come to the second contention urged before us. there is no denying the fact that taxation law is not immune from attack for infringement of article 14 of the constitution of india. this is what their lordships of the supreme court have observed in k. ..... in saying that population and economic conditions of a particular town are certainly intelligible principles which can constitute a rational differentia. one of the fundamental principles of the law of taxation accepted in a welfare state is the consideration of capacity to pay. in cantonment board poona y. western india theatres, air 1954 bom 261, bavdekar, j .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1992Raj181; 1991(2)WLC196
..... imposition of surcharge on the tax imposed under section 4. section 4b, by which imposition of special road tax has been provided for, was inserted by the rajasthan motor vehicles taxation (amendment) act, 1982, which was published in the rajasthan gazettee extraordinary dated 1-10-1982. s.4b as it was introduced by notification dated 1-10-1982 was as under:--'4b. special ..... and, therefore, section 4b(3) is constitutionally valid. there has been no violation of the principles of natural justice. there is no inconsistency or repungancy between the central law and the state law.8. a rejoinder has been filed by the petitioner. in this rejoinder, petitioner has stated that the allegation of violation of the terms and conditions of the contract carriage .....
Tag this Judgment!Court : Rajasthan
Reported in : [1993]88STC25(Raj)
..... ultra vires and said :'we also declare that section 2(1)(s)(ii) and section 14-b of the andhra pradesh general sales tax act, 1957, as incorporated by the amendment act 18 of 1985, must be read down by not giving effect to the said provisions until and unless the legislature prescribes guidelines for exercising the ..... the provisions of the andhra pradesh general sales tax act, 1957 (act no. 6 of 1957) as well as the provisions of the andhra pradesh general sales tax (amendment) act (no. 18 of 1985). in the aforesaid act the 'turnover' has been defined in section 2(1)(s) and after the amendment the 'turnover' means not only the total amount ..... supreme court was examining the question of guarantee of equal protection of laws given in article 14 of the constitution of india. the court also examined the jurisdiction of the commission under the provisions of section 5(4) of the taxation on income (investigation commission) act, i.e., (act 30 of 1947) as well as both the assessing authorities under .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]67STC103(Raj)
..... 8 itr 442 which dealt with the provisions of section 34 of the indian income-tax act, 1922, as it then existed, before its amendment by the amendment act of 1939. before its amendment by the amendment act of 1939, section 34 of the indian income-tax act, 1922 also used the words 'if for any reason'. their lordships of the judicial ..... a taxable item in a list of specified items is that each item so specified is considered as a separately taxable item for purpose of single point taxation in a series of sales unless the contrary is shown. the more natural and normal interpretation which follows plainly from the fact of separate specification and ..... akbarali amanatali v. assistant commercial taxes officer, 'c' ward, pali 1976 rlw 648. in this case, his lordship sen, j. (as he then was), after review of case-law and distinguishing the decisions in calcutta discount co. ltd. v. income-tax officer, companies, calcutta : [1961]41itr191(sc) , sales tax officer, ganjam v. uttareswari rice mills .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)191CTR(Raj)303; [2005]277ITR166(Raj)
..... care of special circumstances emerging therefrom, article 371f was inserted in constitution of india vide constitution (36th) amendment act, 1975, w.e.f. 26th april, 1975. the combined effect of clauses (h) and (n) was that laws in force in territories comprised in state of sikkim immediately before 26th april, 1975 continued to remain in ..... : [1979]1scr845 holding that 'there is nothing in article 265 of the constitution from which one can spin out the constitutional vice called double taxation (bad economics may be good law and vice versa)..... some undeserving contentions die hard, rather survive after death. the only epitaph we may inscribe is: rest in piece and don ..... power to levy a tax, there is nothing in the constitution to prevent the same person or property being subject to both the state and municipal taxation or the same legislature exercising its power twice for different purposes.'in coming to this conclusion, the court referred to observations made in its earlier decision .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(4)WLN618
..... the assessing authority made an assessment of tax and also inflicted the penalty in accordance with the relevant provisions of law. 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 ..... issued by second respondent district transport officer, sirohi. the petitioners have also challenged the constitutional validity of section 6(3) of the rajasthan motor vehicles taxation act, 1951.2. briefly stated the case is that the buses belonging to the petitioners are registered with the state of gujarat. they have also been ..... to in sub-section (4) plies in rajasthan without paying the tax leviable under this act the defaulter shall be liable to .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]131STC88(Raj); 2002(2)WLC106; 2001(3)WLN112
..... .....the nature of such right gets settled according to the relevant provisions of the law prevailing on the date. subsequent amendment, if any shall not change us nature unless the amending act/rules make express provisions otherwise. in the instant case, the amended rule does not expressly touch the nature of the existing right. hence, it ..... sweetmeats' could not be withdrawn with retrospective effect.' (33). similarly, in citadel fine pharmaceuticals v. state of tamil nadu and ors. (38), the tamil nadu taxation special tribunal considered a case in which by issuing an errata, certain exemptions were withdrawn. the tribunal held as under:- 'the learned counsel for the petitioner would ..... though the first sale of the unit's product took place before the amended rule 99 came into force.' (36). in a similar case, in a}it ram mehta v. additional commissioner of commercial taxes (40), the west bengal taxation tribunal, calcutta considered a case where after filing the complete application in all .....
Tag this Judgment!Court : Rajasthan
Reported in : 1978WLN(UC)16
..... authority. article 226(3), as substituted by section 38 of the constitution (forty second amendment) act, 1976 interdicts the court from entertaining any petition under article 226 of the constitution if the petitioner has an alternative remedy provided by law for the redress of any injury referred to in sub-clause (b) and sub-clause ..... for the manner in which the tax chargeable under section 3 of the rajasthan passengers and goods taxation act, 1959 (hereinafter referred to as 'the act'), shall be paid, by affixing stamps on the tickets for fire to be issued to the passengers, is violative of their fundamental ..... transport facilities by runnin (sic) carriages, challenged the constitutional validity of the third proviso (sic) rule (1) of rule 8 of the rajasthan passengers and goods taxation rules, 1959 (hereinafter referred to as the rules'), and notification no s.o. 21 dated 2-9-71, issued by the state government thereunder, which provides .....
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