Court : Karnataka
..... has co-authored a commentary titled commentaries on foreign exchange management act, and money laundering law which is published by lexis nexis butterworth. the petitioner is also a chartered 39 accountant and has been a speaker in various forums on taxation laws and also on the law of money laundering. it is further case of the petitioners that ..... to be in control and supervision of the police staff in the lokayukta and though the said post of director general of police was not - by appropriate amendment of the recruitment rules of the lokayukta staff - included in the cadre of posts in the police wing of the lokayukta - still it had to be ..... complaints relating to corruption against certain public functionaries, within a period of one year from the date of commencement of this act.215. the object of pc act is to consolidate and amend the law relating to prevention of corruption and the matter connected thereto, thereby strengthening of the lokayukta and upa-lokayukta is inevitable and it .....
Tag this Judgment!Court : Supreme Court of India
..... as learned asg, ms. divan has vehemently submitted that the said judgment requires reconsideration. it may be noted that this judgment concerned the position of law prior to the amendment made to the finance act, 1994, w.e.f. 1st june, 2007, incorporating the definition of works contract as under: a) in the aforesaid case, this court traced ..... association vs. union of india [(2004) 5 scc632, this court examined the question, whether, the inclusion of taxation on kalyana mandapams, within the tax net of section 66 and 67 of the finance act, 1994 as amended in the year 1996 was unconstitutional. it was held that a tax on services rendered by 51 mandap keepers and ..... gross amount charged by the service provider for such service rendered by him. this would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the present cases. it will also be noticed that no .....
Tag this Judgment!Court : Supreme Court of India
..... the period from the 1st day of april 1985, to the commencement of the year in relation to such a vehicle shall be paid as if the kerala motor vehicles taxation (amendment) act, 1986 had not been enacted. (2) in the case of licence for a year or more, such rebate in respect of the tax, as may be prescribed, ..... had enacted both the legislations, including the amendment act of 2005. it further held that merely because the 1976 act had also dealt with a subject which falls under entries 23 and 24 of list iii of the concurrent list, it cannot be held that the provisions of the 1976 act are bad in law. to buttress the the central government and ..... of levy of vehicle tax and collection thereof. if so, it is not possible to hold that there is direct conflict between the two provisions, namely, in the law made by the parliament and by the state legislature. furthermore, on analysing the legislative intent and the efficacy of the impugned provisions enacted by the state legislature concerning the .....
Tag this Judgment!Court : Supreme Court of India
..... a special judge to the high court being taken away by an order of transfer contrary to the non obstante clause in section 7(1) of the criminal law amendment act, 1952 would not apply in the facts and circumstances before us. (emphasis supplied) applying the principle underlying this decision, we have no hesitation in rejecting the ..... coffee works of p.f.x. saldanha and sons & anr., (1991) 3 scc617 forest range officer & ors. vs. p. mohammed ali & ors., 1993 supp (3) scc627 commercial taxation officer, udaipur vs. rajasthan taxchem ltd., (2007) 3 scc124 associated indem mechanical (p) ltd. vs. w.b. small industries development corpn. ltd., & ors. (2007) 3 scc607 n ..... on this view, the contention of the petitioners with reference to the explanation in s. 22 of the madras act must fail. that explanation operates, as already stated, on two classes of transactions. it renders taxation of sales in which the property in the goods passes in madras but delivery takes place outside madras illegal on .....
Tag this Judgment!Court : Supreme Court of India
..... 119 in unwin v. hanson, [1891]. 2 qb115(ca). that the income-tax act and for that matter the finance act is of general application is beyond dispute. it is all the more so because the finance act is one consolidating and amending the law relating to income-tax, super tax, service tax, etc. to support this proposition, we ..... of literal interpretation would involve strict rule of interpretation, but the strict rule may not necessarily involve the former, especially in the area of taxation; viii) while interpreting a statutory law, if any doubt arises as to the meaning to be assigned to a word or a phrase or a clause used in an enactment and ..... the legislation then if other construction is possible apart form strict literal construction then that construction should be preferred to the strict literal construction. though equity and taxation are often strangers, attempts should be made that these do not remain always so and if a construction results in equity rather than in injustice, then such .....
Tag this Judgment!Court : Supreme Court of India
..... the constitutional validity of the gst (compensation to states) act 2017 noted that the constitution amendment act 2016 introduced changes in the legislative powers of the parliament and state legislature relating to indirect taxation. it observed that the amendment confers concurrent taxing powers on the union as well as the states 50 h.m seervai, constitutional law of india, (nm tripati private limited, 4th edition, vol1 ..... the seventh schedule vests parliament and the state legislatures with the power to make laws on subject matters listed in the seventh schedule of the constitution. before the introduction of articles 246a and 279a by the constitution amendment act 2016, the legislative powers of the union and the states on taxation were exclusive. the general subjects of legislation constitute one group in the union .....
Tag this Judgment!Court : Supreme Court of India
..... with a crucial contention of the appellant founded on section 53a of the code of crim- inal procedure, which was added to the code by cr.p.c. (amendment) act, 2005 (act 25 of 2005). the relevant portion of section 53a(1) reads thus :- [53a. examination of person accused of rape by medical practitioner.-(1) when a person ..... produced by the appellant. a suggestion to a witness when repudiated can have no relevance at all in the absence of any material produced, in accor- dance with law, to prove the factum suggested, cer- tainly, subject to admissibility. hence, the said 49 suggestion is impactless and inconsequential. taking note of the nature of the contention ..... was also in error in taking into consider- ation, for the purposes of sentencing, the pendency of two similar cases against the appellant which it could not, in law, con- sider. however, we also cannot overlook subsequent developments with regard to the two (actually three) similar cases against the appellant.30. in the light of the .....
Tag this Judgment!Court : Karnataka Dharwad
..... zameer pasha, learned counsel is that petitioners cannot be subjected to both gst and advertisement tax. if so done there is double taxation which is impermissible and that on coming into force of the gst act, it is only gst which is - 10 - wp no.104172 of 2021 applicable to the petitioners and no advertisement tax ..... of the constitution is reproduced hereunder for easy reference:243. . power to impose taxes by, and funds of, the municipalities. the legislature of a state may, by law, (a) authorise a municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits;(b) assign ..... that arises for consideration in this matter are: i. whether on coming into force of the gst act a municipal corporation can levy advertisement tax/fee?. ii. what order?.14. the gst act has been introduced pursuant to 101st amendment to the constitution which among other things has introduced article 246(a) to the constitution. the gst .....
Tag this Judgment!Court : Supreme Court of India
..... receiving foreign contribution is obliged to comply with the regulatory and procedural preconditions. the regulatory and procedural preconditions have been specified by law in the form of the 2010 act and amendments made thereto vide the 2020 act. the same being quintessence are required to be fulfilled for acceptance of foreign contribution and its utilisation. (c) notably, in ..... foreign contribution. permitting inflow of foreign contribution, which is a donation, is a matter of policy of the state backed by law. in this case, it is governed by the 2010 act as amended. it is open to the state to have a regime which may completely prohibit receipt of foreign donation, as no right inheres ..... on 27.10.2021 (paras 49 and50) 53 requirement is absurd, irrational and serves no legitimate purpose under the 2010 act or any other law. it is urged that the challenge is not to the amended sub-section (2) of section 17 requiring reporting to the authority. that being a bank s obligation can be taken .....
Tag this Judgment!Court : Supreme Court of India
..... 132(1) of the constitution. the challenge to the constitutionality of the mysore amending act was, inter alia, on the ground that the mysore legislature, by adopting the central act, was no longer competent to pass any law in regard to prize competitions because the whole matter including the power of taxation was surrendered in favour of the parliament. 81 while considering the resolutions passed ..... said to have been surrendered. that by passing the resolutions, the states did not surrender their power of taxation and neither was clause (2) of article 252 of the constitution violated by the amendment of the mysore act. that the tax imposed under the mysore act was in exercise of the powers which the legislature possessed of imposing tax under entry 62 of list .....
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