Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Page 3 of about 6,610 results (0.211 seconds)

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

..... of tax which would have been evaded, of the statement or account had been accepted as true. 97. the present section 277 was substituted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975, providing for graded punishment depending upon the quantum of tax sought to be evaded. before such substitution, under ..... chapter xx-a dealing with the acquisition of immovable properties in certain cases of transfer to counteract evasion of tax, introduced for the first time by the taxation laws (amendment) act, 1972, with effect from november 15, 1972, consisting of sections 269a to 269s, in cases of prosecution for violation of certain provisions therein. 89 ..... 63. the provisions of this new section 273a are substantially similar to the provisions of sub-section (4a) of section 271, which was deleted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975. 64. section 279(1a) prescribes that a person shall not be proceeded against for an offence under section .....

Ramco Industries Ltd. Vs. Asstt. Commissioner of Taxes-2

Court : Sales Tax Tribunal STT Delhi

Reported in : (2007)9VST60NULL

..... authority. in the circumstances, the tribunal itself has to decide the appeal in terms of the mandate contained in the main provision of section 25(2) as amended by the cst (amendment) act, 2005. that is what the tribunal is expected to do in the present case as a sequel to the transfer of appeal file to it.connotation of ..... of the concerned state. such highest appellate authority shall further deal with the appeal as if it were an appeal filed before it under the local sales tax law of the concerned state.however, if an opportunity of filing a first appeal against assessment was not availed of, the highest appellate authority of the state is required ..... to. in such a case, there is really no conflict. the central sales tax act and the state sales tax acts are traceable to the legislative powers enumerated in different lists of the constitution and they deal with different though allied subjects of taxation. at the cost of repetition it is reiterated that in the matter of enforcing the .....

Mahavir Metal Works P. Ltd and anr. Vs. Union of India and anr.

Court : Delhi

Reported in : AIR1974Delhi73; [1974]95ITR197(Delhi)

..... money and tax evasion' have continued unabated. in december 1970, the committee made an interim report to deal with them and the taxation laws (amendment ) act, mendations. the salient features of the act of 1972 are as follows:-(1) an assistant commissioner of income-tax sc rutinises registered instruments of transfer of immoveable property of a ..... thereforee, bound to be considered on numerous occasions in future in view of the enactment of art. 31-c.33. the taxation laws (amendment) act, 1972 inserting chapter xx-a in the income-tax act, 1961 is also a unique enactment. for the first time, it introduces a legislative measure which combines imposition of penalty with ..... time and raised the following important questions of first impression, namely:-(1) whether chapter xx-a of the income-tax act, 1961 as inserted therein by the taxation laws (amendment) act, 1972 is wholly or partly a law enacted 'for the purpose of imposing or levying any tax or penalty' within the meaning of art. 31(5 .....

Mahabir Metal Works Pvt. Ltd. and anr. Vs. Union of India and anr.

Court : Delhi

Reported in : ILR1974Delhi617

..... tax evasion' have continued unabated. in december 1970, the committee made an interim report to deal with them and the taxation laws (amendment) act, 1972 was enacted to implement their recommendations. the salient features of the act of 1972 are as follows :- (1) an assistant commissioner of income-tax scrutinises registered instruments of transfer of immoveable ..... xxa of the income tax act, 1961 as inserted therein by taxation laws (amendment) act, 1972 (hereinafter called the act of 1972) wholly or partly a law enacted 'for the purpose of imposing or levying any tax or penalty' within the meaning of article 31(5)(b)(i) and/or is it a 'law giving effect to the policy ..... dealt with separately, for instance, under section 52 of the income-tax act, 1961. the relevant part of the act of 1972 is inserted in the income-tax act, 1961 as chapter xxa. (3) the act came into force on 15th november 1972. the taxation laws (amendment) bill, 1971 was introduced in parliament on 12th august 1971. the .....

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

Court : Delhi

Reported in : (2001)165CTR(Del)98

..... the information 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 15-11-1972. the statement of objects and reasons for the enactment mentioned that it was ..... : air1999sc3609 :'this court in hitender vishnu thakur v. state of maharashtra 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 by ..... 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 .....

Sitalakshmi Mills Ltd. and ors. Vs. the Deputy Commercial Tax Officer ...

Court : Chennai

Reported in : [1968]22STC436(Mad)

..... which, as the legal position then stood, had no share in the proceeds of inter-state taxation. the taxation enquiry commission, 1953-54, went into the matter and made suggestions in that regard. eventually the constitution (sixth amendment) act, 1956, was enacted. ' by this act, power was shifted from the state list to the union list to tax the sale or ..... think that merely because the rate of tax is such that it may possibly discourage the taxable event, it will not per se cease to be a law with respect to taxation. supposing the rate of tax on income is so high that it retards or brings to a standstill the incentive to make or earn income, can it ..... the scope of the taxing power. but there are constitutional limitations subject to which alone the legislature can exercise the taxing power. we need not reiterate that fiscal laws should be consistent with the freedom under article 301 except to the extent the freedom itself is qualified by the other provisions of part xiii of the constitution. .....

Sitalakshmi Mills Ltd. Vs. the Deputy Commercial Tax Officer and ors.

Court : Chennai

Reported in : (1969)2MLJ22

..... which, as the legal position then stood, had no share in the proceeds of inter-state taxation. the taxation enquiry commission, 1953-54 went into the matter and made suggestions in that regard. eventually the constitution (sixth amendment) act, 1956 was enacted. by this act power was shifted from the state list to the union list to tax the sale or ..... think that merely because the rate of tax is such that it may possibly discourage the taxable event, it will not per se cease to be a law with respect to taxation. suppose the rate of tax on income is so high that it retards or brings to a standstill the incentive to make or earn income, can it ..... the scope of the taxing power. but there are constitutional limitations subject to which alone the legislature can exercise the taxing power. we need not reiterate that fiscal laws should be consistent with the freedom under article 301 except to the extent the freedom itself is qualified by the other provisions of part xiii of the constitution. .....

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, w.e.f. 15th november, 1972. this chapter has now ceased to operate in respect of transfer of immovable property made after 30th september, 1986 ..... is aggrieved and has filed these appeals in this court under s. 269h of the act. this section authorises the cit or any person aggrieved by an order of the tribunal under s. 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 incompetent. the .....

B.S. Jayachandra Vs. Income-tax Officer and anr.

Court : Karnataka

Reported in : (1986)54CTR(Kar)342; ILR1987KAR1088; [1986]161ITR190(KAR); [1986]161ITR190(Karn)

..... -tax act, 1961 (43 of 1961) (hereinafter referred to as the income-tax ..... lands were not subject to capital gains tax under the act or the state enactment in our state called the karnataka agricultural income-tax act of 1957. 12. the taxation laws (amendment) act of 1970 (central act no. 42 of 1970) ('the amending act'), amended section 2(1) of the act with retrospective effect from april 1, 1962. section 2 of the amending act read thus : '2. in section 2 of the income .....

Vst Industries Limited Vs. Commercial Tax Officer and ors.

Court : Andhra Pradesh

Reported in : [1998]111STC697(AP)

..... . 5. the learned government pleader, on the other hand, contends that section 8(3) differentiates and enumerates containers as separate category of goods for purpose of taxation. hence, exemption given to any goods does not automatically and ipso facto result in the exemption of containers of those goods. therefore, the first respondent has rightly ..... and on the said turnover three per cent. tax was levied. under the central excise tariff act, 1975, tobacco does not include the containers of cigarettes. section 8 enumerates containers as separate category of goods for purposes of taxation. hence, the exemption given to any goods will not automatically exempt the containers of those goods. ..... section 8(2a) was also amended with effect from the same date. section 8(2a) is to the effect that where sale or purchase of any goods is generally exempted under the sales tax law of the state, the same shall be exempted from the provisions of the central sales tax act. from june 1, 1970 tobacco .....