Court : Supreme Court of India
..... part a1 the present batch of appeals involves the interplay of three parliamentary statutes: the income tax act 19611, the taxation and other laws (relaxation and amendment of certain provisions) act 2020,2 and the finance act 2021. the income tax act was enacted to levy and collect tax on the income of assesses.3 sections 147 to 151 of ..... the income tax act deal with the procedure of reassessment of income chargeable to tax which has escaped assessment ..... vested right and can only be taken away by a known method of law. as regards the retrospective operation of a substituted provision, it was held that where a repeal of provisions of enactment is followed by fresh legislation by an amending act, such legislation is prospective in operation and does not affect substantive or .....
Tag this Judgment!Court : Supreme Court of India
..... to note that section 15 of the pocso had undergone a significant change by virtue of the protection of children from sexual offences (amendment) act, 2019 (for short, the 2019 amendment act ), whereby several key changes were introduced. we shall discuss the said provision viz- -viz the unamended provision of section 15 along ..... to be recognized and adequately punished, on par with the laws prevailing in various other countries.149. it was in the aforesaid backdrop that the legislature by virtue of the information technology (amendment) act, 2008 inter-alia amended section 67 of the it act and introduced section 67a along with section 67b. this was for ..... effective in addressing the various forms of sexual degradation, abuse and exploitation of children in the country. the protection of children from sexual offences (amendment) act, 2019 earmarked a significant step by the legislature in response to the aforesaid problem, by introducing several new offences and further making the existing .....
Tag this Judgment!Court : Supreme Court of India
..... of delhi set-up report, december 1989 part ii. 6 10. following acceptance of balakrishnan committee report on decentralization, through the constitution (sixty-ninth amendment) act, 1991, articles 239aa and 239ab were introduced in part vii of the constitution. this led to the constitution of a legislative assembly for the nctd under ..... . governor is, by or under any law, required to act in his discretion. article 239aa, being crucial for our determination, is reproduced hereinbelow for ready reference: article 239aa. special provisions with respect to delhi-: (1) as from the date of commencement of the constitution (sixty- ninth amendment) act, 1991, the union territory of delhi ..... to levy taxes is subject to the sanction of the government. (ix) under section 169 the government shall have the power to constitute the municipal taxation tribunal and such other members as the government may determine. (x) under section 207 the government has the power to appoint an auditor for the .....
Tag this Judgment!Court : Supreme Court of India
..... as socially and educationally backward classes are concerned. it was sought to be argued before us that in view of the constitution (one hundred 225 and second amendment) act, 2018, read with the law laid down by this court in the case of indra sawhney regarding other backward classes, the judgment of this court in e.v. chinnaiah needs a relook.191. i ..... residual power 175chinnaiah (supra), [justice hegde, 43]. 176 21. power to issue, to include power to add to, amend, vary or rescind notifications orders, rules, or bye- laws- where, by any [central act]. or regulations a power to issue notifications, orders, rules, or bye-laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanction .....
Tag this Judgment!Court : Supreme Court of India
..... of admission of persons on state rolls are more than the enrolment fee prescribed under section 24(1)(f) of the advocates act 1961.2 a. background 2. the advocates act was enacted to amend and consolidate the law relating to legal practitioners and constitute a common bar for the whole country. the enactment establishes the sbcs3 and the bar council ..... power.41 iv. power to levy fees 30. article 265 of the constitution stipulates that no tax shall be levied or collected except by the authority of law. article 366(28) defines taxation or tax to include the imposition of a tax or impost, whether general, local or special.31. in cit v. mcdowell and co. ltd.,42 ..... 42 (2009) 10 scc75522 part d 21. tax , duty , cess or fee constituting a class denotes various kinds of imposts by state in its sovereign power of taxation to raise revenue for the state. within the expression of each specie each expression denotes different kinds of impost depending on the purpose for which they are levied. this power .....
Tag this Judgment!Court : Karnataka
..... tax. in the new system, all services, except those specified in the negative list, are subject to taxation. (b) a thumbnail description of relevant provisions of the finance act, 1994: (a) as already mentioned, 1994 act enacts the law relating to service tax. sec.66 till 30.06.2012 and sec.66b w.e.f. 01.07 ..... in finance act, 1994 as amended from time to time and the subordinate legislations promulgated thereunder which intended to keep a class of educational services / institutions away from their embrace. it is ..... wa no.856 of 2022 business *are intruding the field of education. that is not a good thing to happen. article 21a introduced vide 86th constitutional amendment w.e.f. 12.12.2002, has added greater impetus to this invaluable right to primary education. (c) this discussion assumes significance because of statutory policy enacted .....
Tag this Judgment!Court : Supreme Court of India
..... of west bengal, 1995 supp. (1) scc707( goodricke ), the validity of the levy of education cess and rural employment cess created by the west bengal taxation laws (second amendment) act, 1989 was called in question by way of writ petitions preferred by several tea estates in west bengal. the first question considered was, whether, the impugned ..... was a levy on dispatches of tea. 379 (1989) 3 scc211380 1976 act 176 part i304 in view of buxa dooars tea (supra), the state legislature enacted the west bengal taxation laws (second amendment) act 1989 to amend the act of 1976. the amendment provided that the rural employment cess would be levied annually on a tea estate ..... 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 .....
Tag this Judgment!Court : Supreme Court of India
..... the all-india tourists vehicles (authorisation of permit) rules, 20212 as also certain provisions of motor vehicles act, 1988, however, such petitions were filed prior to the coming of the rules, 2023. as such, the reliefs have been amended seeking directions for compliance of provisions contained in the rules, 2023. in some cases, petitioners have also ..... fee which has given rise to the filing of this group of petitions. such demand of border tax/authorization fee was challenged on several grounds ranging from double taxation; levy writ petition (civil) no.864 of2022etc.etc. page 8 of 11 being without legal authority; being in violation of the rules, 2023 which had been ..... vii of the constitution. they have defended their competence to frame the rules, to levy and collect the taxes, which according to them, are in accordance to law.8. it is also their submission that the petitioners, in case, had any grievance ought to have approached the respective high courts under article 226 of the .....
Tag this Judgment!Court : Supreme Court of India
..... , in practice, future evolution of proforma for furnishing of information by auditors. 3.3 it is pertinent to highlight that by the taxation laws (amendment) act, 1975, section 142(2a) was inserted to the it act, 1961 conferring special power of audit by a chartered accountant in certain cases where so sought by the assessing officer. 3.4 thereby ..... . consequently, this court dismissed the appeals as well as the writ petitions. (c) in t. velayudhan achari, section 45-s (1) as introduced by banking laws (amendment) act, 1983 limiting the number of depositors that can be accepted by individual, firm or unincorporated association, was held to be not violative of article 19(1)(g) of ..... wherein it was held that limiting the number of depositors that can be accepted by an individual, firm or unincorporated associations under section 45s(1) of the banking laws (amendment) act, t.c. (civil) no.29 of 2021 etc. 63 1983 is not violative of article 19(1)(g) of the constitution, as it is in public .....
Tag this Judgment!Court : Supreme Court of India
..... rule-making authority to prescribe any other fringe benefits or amenities that are liable to taxation as perquisites . 4 before amendments brought in by finance (no.2) act, 2009, with effect from 01.04.2010, section 17(2)(vi) of the act read: (vi) the value of any other fringe benefit or amenity (excluding the ..... viii) and, therefore, taxable as a perquisite . secondly, it prescribes the method of valuation of the interest-free/concessional loan for the purposes of taxation.13. while enacting laws, the legislature can and does delineate the meaning of terms through explicit definitions. specific meanings are assigned for precision, to distinguish words/expressions from loose ..... this court had observed that a delegated legislation is not unconstitutional when the legislature leaves it to the executive to determine details relating to the working of taxation laws, such as selection of persons on whom the tax has to be levied, the rates at which it is to be charged in respect of different .....
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