Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Page 2 of about 6,610 results (0.280 seconds)

Coramandal Fertilisers Ltd. Rep. by Its Managing Director Vs. P. Venka ...

Court : Andhra Pradesh

Reported in : 1997(5)ALT509

..... rules and orders as far as possible by the provisions of the code of civil procedure, being an act passed by the government- (sic. governor-)general-in-council, and being act no. viii of 1859, and the provisions of any law which has been made, amending or altering the same, by competent legislative authority, for india'.clause 38....................................thus, as provided under clause 37 ..... proceedings rules, 1977, framed under article 225 of the constitution of india, provide for hearing of all writ petitions by single judges, except the writ petitions pertaining to habeas corpus, taxation matters and election petitions. all criminal petitions except the appeals from the judgment of the criminal court, in which sentence of death or imprisonment for life has been passed, have .....

P. Bhuvaneswaraiah and ors. Vs. State of Mysore and ors.

Court : Karnataka

Reported in : AIR1965Kant170; AIR1965Mys170; (1964)2MysLJ470

..... no just relationship with the object of the 'act'. hence the 'act' suffers from lack of rational classification.(33) the basis of taxation adopted in the 'act' has a close resemblance to the basis adopted in the travancore-cochin land tax act (15 of 1955, are amended by act 10 of 1957). under that act a tax called land tax, at a flat ..... that when the public are to be charged with a burden, the intention of the legislature to impose that burden must be explicitly and distinctly shown.' (1) the law of taxation by dr. cooley vol. ii, para 503. the better rule according to dr. cooley, between the rules of strict construction and liberal construction, is the one ..... as tradition, and that court's power is not a 'usurped power' but a part of a grand design to ensure the supremacy of the constitution as law--supreme law to which all branches of government executive, legislative and judicial--state and union--are subject. 'there is also another myth that though judicial review was intended and .....

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

..... schedule to impose restrictions on trade and commerce.].[38]. rep. by the constitution (seventh amendment) act, 1956, s. 29 and sch.307. appointment of authority for carrying out the purposes of articles 301 to 304. parliament may by law appoint such authority as it considers appropriate for carrying out the purposes of articles 301, ..... in the context of movement of trade and commerce.12. whether article 304(a) and article 304(b) deal with different subjects?. whether the impugned taxation law to be valid under article 304 (a) must also fulfil the conditions mentioned in article 304(b), including presidential assent?. whether the word restrictions in article ..... particularly in the context of movement of trade and commerce. 12.whether article 304(a) and article 304(b) deal with different subjects?. whether the impugned taxation law to be valid under article 304(a) must also fulfil the conditions mentioned in article 304(b), including presidential assent?. whether the word "restrictions" in .....

Rambai Manjanath Nayak and Others Vs. Union of India and Others

Court : Supreme Court of India

Reported in : AIR1993SC342; (1992)108CTR(SC)294; (1993)1GLR183; [1993]201ITR422(SC); 1992(3)SCALE166; (1992)4SCC742; [1992]Supp3SCR56

..... including the formation of trusts; and to reduce tax arrears. pursuant to some recommendations of the committee, the taxation laws (amendment) act, 1972 was enacted incorporating those suggestions whereby chapter xx-a was inserted in the act with effect from november 15, 1972. the statement of objects and reasons for its enactment mentioned that it was ..... tax liability of the transferor or facilitating the concealment of any income which ought to be disclosed by the transferee for the purpose of the taxation laws. the section also provides certain safeguards prescribing the manner in which the power has to be exercised by the competent authority. section 269d provides ..... transfer to counteract evasion of tax. in the said chapter, as originally enacted, by income-tax (amendment) act, 1981, section 269ab was inserted with effect from 1st july, 1982 and section 269rr was inserted by finance act, 1986 with effect from 1st october, 1986.9. section 269a contains the definition of expressions used .....

Competent Authority (Acquisition) Vs. Smt. Lalita Todi and ors.

Court : Patna

..... well we will not pass any final order on the maintainability of the appeal. 3. these acquisition proceedings have arisen under chapter xx-a of the act which chapter was inserted in the act by the taxation laws (amendment) act, 1972, with effect from november 15, 1972. this chapter has now ceased to operate in respect of transfer of immovable property made after september 30, 1986 ..... and has filed these appeals in this court under section 269h of the act. this section authorises the commissioner of income-tax or any person aggrieved by an order of the appellate tribunal under section 269g to prefer an appeal to the high court on any question of law. it appears to us that these appeals filed by the competent authority are .....

East India Sandal Oil Distilleries Ltd. and ors. Vs. the State of Andh ...

Court : Andhra Pradesh

Reported in : [1962]13STC79(AP)

..... in the realisation of revenue from taxes on sales and purchases of goods. subsequently, the taxation enquiry commission examined these problems and made certain recommendations to parliament. the parliament, acting as constituent assembly and accepting these recommendations, made -certain amendments to the constitution. a new entry 92-a was added to the union list placing ..... subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as parliament may by law specify.17. similarly, article 269 was amended by adding taxes to the list given therein in the form of clause (g) which runs thus :taxes on the sale or ..... to 63 form the second group dealing with taxes. article 303 envisages only entries relating to topics over which the different legislatures have power to legislate. taxing laws such as the impugned one are covered by the other group of entries in the concerned lists.49. this distinction is forcibly brought out by venkatarama ayyar .....

Commissioner of Income-tax Vs. Export India Corporation (P.) Ltd.

Court : Punjab and Haryana

Reported in : (1996)133CTR(P& H)224; [1996]219ITR461(P& H)

..... the government, recommending certain immediate measures for unearthing black money and countering tax evasion. the government introduced the taxation laws (amendment) bill, 1971, to implement these recommendations of the wanchoo committee by inserting chapter xx-a in the act. one of the objects of the bill, as per the statement of objects and reasons appended to the ..... cannot be interfered with in the second appeal by the high court as the appeal lies to the high court under section 2g9h of the act on a question of law only. counsel appearing for the commissioner of income-tax failed to show that the findings recorded by the tribunal were perverse which call for ..... acquisition, the approval granted by the commissioner of income-tax is no approval in the eyes of law or would be deemed to be a mechanical approval without application of mind. under section 269f(g) of the act, the competent authority, after hearing the objections and after satisfying itself that the immovable property to which .....

Bata India Limited Vs. the State of Haryana and anr.

Court : Punjab and Haryana

Reported in : [1983]54STC226(P& H)

..... of inter-state trade or commerce.(2)...amended by the constitution forty-sixth amendment (3) parliament may by law formulate principles for determining when a sale or purchase of, or consignment of, goods takes place in the course of inter-state trade or commerce.inserted by the constitution (sixth amendment) act, 1956 entry no. 92-a.-taxes ..... course of inter-state trade or commerce would, in essence, be negativing the whole constitutional exercise culminating in the relevant provisions of the forty-sixth amendment for confining the taxation power on inter-state consignment of goods to the union of india alone.33. in fairness to the learned advocate-general, haryana, one must ..... tax the consignment of goods outside its territory in the garb of the alleged despatch thereof, there might well result again an arena of conflict of taxation between the neighbouring states and even betwixt those from where the consignment of goods originates and where the same is received, thus bringing in its wake .....

Mathew M. Thomas and ors Vs. Commissioner of Income Tax

Court : Supreme Court of India

Reported in : AIR1999SC999; (1999)152CTR(SC)172; 1999(111)ELT4(SC); [1999]236ITR691(SC); JT1999(1)SC481; 1999(1)KLT740(SC); 1999(1)SCALE485; (1999)2SCC543; [1999]1SCR651

..... in which the competent authority had passed an order earlier even though the same is subject matter of appellate proceedings.6. chapter xx-a of the act was introduced by taxation laws (amendment) bill, 1971 to implement the recommendations of the wanchoo committee with a view to prevent or arrest evasion of tax through under statement of value of ..... section 269 h in the high court of kerala.2. during the pendency of the appeal, chapter xx-c was introduced in the income tax act (hereinafter referred to as 'act') by finance act of 1986 w.e.f. october 1, 1986. under section 269 rr, chapter xx-a was made inapplicable in relation to transfer of an ..... and shall be furnished to the appropriate authority constituted by the central government under that chapter within such time as may be prescribed. section 269 ud of the act provides that the appropriate authority after receipt of such statement may, for reasons, to be recorded, order for the purchase of such moveable property by the central .....

Chandra Estates Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 2001IAD(Delhi)613; 89(2001)DLT717; [2001]249ITR54(Delhi)

..... the formation of trusts and to reduce tax arrears. pursuant to some recommendations of the committee, the taxation laws (amendment) act, 1972, was enacted incorporating those suggestions whereby chapter xx-a was inserted in the act with effect from november15, 1972. the statement of objects and reasons for its enactment mentioned that it was ..... :'this court in hitendra vishnu thakur v. state of maharashtra, : 1995crilj517 , has culled out the principles with regard to the ambit and scope of an amending act and its retrospective operation as follows : '(i) a statute which affects substantive rights is presumed to be prospective in operation unless made retrospective, either expressly or ..... the date of publication in the gazette. neither in section 6 nor in any other section of the amending act was it mentioned that the act would have retrospective effect. if we hold that the act would have retrospective effect it would go against the intention of the legislation.' it was also contended that .....