Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Sorted by: old Court: chennai Page 1 of about 285 results (0.198 seconds)

R. Vs. M., T. V. D. and Co. V. Commissioner of Income-tax, Madras.

Court : Chennai

Reported in : [1963]50ITR23(Mad)

..... of promulgation thereof. immediately following it, that is to say, on 10th december, 1949, ordinance xxxiii of 1949, the taxation laws amendment second ordinance, 1949, was promulgated which repeated the provisions of the earlier ordinance. on the 31st december, 1949, the taxation laws (extension to the merged states and amendment) act, 1949, was passed and received the assent of the governor-general. by section 11 of this ..... sale was after the cessation of the business, it would not be profit of a business which was 'carried on' by the assessee. in 1949 this provision was amended by section ii of the taxation laws act, 1949 (lxvii of 1949), by inserting the words 'whether during the continuance of the business or after the cessation thereof'. even assuming then that these buses were .....

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. .....

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 .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... to be understood. thus, it cannot be said that parliament divested itself of the power to levy service tax vide enactment of the constitution (forty-sixth amendment) act. even in the report of the law commission, it has been observed that ".if a hire-purchase transaction results in a sale, sales-tax is undoubtedly leviable by the states. no doubt, ..... it is to be noted that the hon'ble supreme court in mafftalal industries ltd.,v union of india [(1997) 5, scc536, held that in the matter of taxation laws the court permits a great latitude to the discretion of the legislature and the state is allowed to pick and choose objects, persons, methods, and even rates for ..... in this context refer to the decision of mafatlal industries ltd. v. union of india, (1997) 5 scc536scc para 343, at pp. 740-41): in the matter of taxation laws, the court permits a great latitude to the discretion of the legislature. the state is allowed to pick and choose districts, objects, persons, methods and even rates for .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... the portion of the said judgment which is apposite is extracted hereunder: 29. while dealing with constitutional validity of a taxation law enacted by parliament or state legislature, the court must have regard to the following principles: (i) there is always presumption in favour of constitutionality of a ..... provisions. 21 the hon'ble supreme court of india, in a catena of decisions, has laid down certain principles while dealing with the constitutional validity of a taxation law enacted by the parliament or legislature and one such decision is reported in 2012 (5) scale 467, state of madhya pradesh versus rakesh kohli and another. ..... home solutions-ii case for upholding the validity of the amended provisions, viz., section 65(105)(zzzz) and section 66 of the finance act, 1994. 29 in (2011) 4 scc450 mineral area development authority and others versus steel authority of india and others.the nature of taxation in respect of royalty came up for consideration and the .....

Rajah Sri Ravu Sweta, Chelapathi Ramakrishna Ranga Rao Bahadur, Rajah ...

Court : Chennai

Reported in : AIR1952Mad203; (1952)IMLJ174

..... or a governmental agent to take private property for public use upon the payment of just compensation. like police power and taxation, eminent domain is 'the offspring of political necessity'. there are times when it is difficult to draw a clear line of distinction between the exercise of ..... law. '(i) any order made under section 3 sub-section (2), (ii) any recovery of rent effected by the provincial government under section 3, sub-section (4), or any payment made by them to the land-holder under the same sub-section; (iii) any determination of net income or average net income made under section 5 sub-section (2).' the amending act ..... property to raise revenue for governmental purposes. under the due process clause, personal liberty is protected against taxation only when such taxation is unreasonable (in the eyes of the supreme court). as a general rule, taxation is reasonable when it is for a public purposes. eminent domain is the legal capacity of a sovereign .....

S. Ananthakrishnan Vs. the State of Madras

Court : Chennai

Reported in : AIR1952Mad395; (1952)1MLJ208

..... as an advocate of this honourable court.4. under section 8 of the act 1 will not be deemed to be entitled to practice the profession of law before the high court unless i have been enrolled as an advocate thereof. the madras stamp amendment act of 1922, by article 25 of schedule i-a prescribes a fee of rs ..... to a prohibition of the rights.38. the learned advocate general on the other hand contends that the constitution does not exempt fundamental rights from the operation of taxation laws, that the provisions of part iii, should be so construed as to effectuate the other parts of the constitution as well, that the theory of a previous ..... activities which constitute an exercise of a constitutional right............it is certainly true that the protection afforded the freedom of the press by the first amendment does not include exemption from all taxation. a tax upon newspaper publishing is not invalid simply because it falls upon the exercise of a constitutional right. such a tax might be .....

P.P. Kutti Keya and ors. Vs. the State of Madras and ors.

Court : Chennai

Reported in : AIR1954Mad621; (1954)IMLJ117

..... not authorise the further restriction that only persons whose names had been registered by the market committee could carry on business. in 1945, madras act 21 of 1945 introduced certain amendments; and one of them related to section 18 which confers on the government power to make rules in respect of various matters. therein a ..... natural arrangement. nor is the fact that the levy is applicable for a special purpose of any real significance. imposts of that character are common methods of taxation -- taxation for the road fund in this country was a well-known example', (pp. 121-122). we must accordingly hold that the amounts to be collected under ..... this is sufficient to give them a 'locus standi' to move the court for appropriate relief under article 226 and the following passage in rottschaefer on constitutional law is quoted in support of this position: 'the principle that courts protect constitutional rights only against actual or threatened invasion has led them to dismiss actions .....

Gannan Dunkerley and Co. (Madras) Ltd. Vs. State of Madras

Court : Chennai

Reported in : AIR1954Mad130

..... department and the tribunal and, therefore, they have filed this revision petition.5. the contention as regards item 1, turnover of works contracts, was that the amending act of 1947 was beyond the legislative competency of the provincial legislature as the works contracts executed by the assessees were not contracts of sale of goods and, therefore ..... any scientific basis. as observed by sir maurice gwyer c. j. in -- in the matter of c.p. and berar sales of motor spirit and lubricants taxation act, 1938', (a), in construing the provisions, the court should, seek to ascertain the meaning and intention of the parliament from the language of the statute itself, ..... v. commr. of income tax, madras' : [1952]22itr502(mad) , this court had occasion to consider the meaning of the word 'business' under the income tax law, where it is defined as including any trade, commerce or manufacture or any adventure or concern not exactly amounting to trade, commerce or manufacture.'trade has been explained' to .....