Court : Kolkata
Reported in : [1993]204ITR794(Cal)
..... so. section 140 does not specifically provide as to who will sign and verify the return filed on behalf of a company in liquidation. previous to the amendment made by the taxation laws (amendment) act, 1975, which came into effect from april 1, 1976, a return filed by a company could be signed and/or verified by the principal officer thereof. ..... the change brought about by the amendment act, 1975, became effective from april 1, 1976. there is no specific provision in the act as to how a return of income of ..... assessee, mr. guha, is that the return filed on behalf of the assessee-company is non est in law, because it is not signed by the director or the managing director as required by section 140(c) of the act. it was signed by the aforesaid liquidator who, according to mr. guha, was not competent either to sign .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All375
..... bunch of the kamla palance case constructed permanent cinema halls under the incentive schemes. by the uttar pradesh cinemas and taxation laws (amendment) act, 1989 (for short, the act of 1989) section 3-a was inserted in the act enabling the proprietor of a centrally air cooled or centrally air conditioned cinema hall to realise the extra charge of ..... to a fundamental or substantial error, which is corrected will result into reversal of the earlier decision. the foregoing features of the act if viewed in the perspective of taxation laws and in the light of the authorties cited in the referring order, then the conclusion on the validity of the proviso to sub-section ..... the interpretation of a provision and an act. let us now examine the impugned amending provision, introducing 'maintenance charge in the light of the aforesaid objects and reasons.92. it has to be seen what was the law priod to this amendment what is the mischef or defect which earlier law did not provide; what remedy it has .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1982Kant113; ILR1981KAR1512; 1982(1)KarLJ28
..... 1979, are all operators of stage carriages in karnataka. both categories of petitioners have challenged in these petitions the enhancement of the tax on their motor vehicles under the karnataka taxation and certain other laws (amendment) act, 1979 (hereinafter referred to as the taxation amendment act).3. before referring to and dealing with the contentions of the petitioners, it is useful to set out the ..... law relating to the levy of tax on motor vehicles in karnataka state.4. after the formation of the new state of mysore (now karnataka), uniform law for levy of tax on motor vehicles, was .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)65CTR(All)143; [1987]168ITR52(All); [1987]34TAXMAN156(All)
..... the powers conferred under this chapter for the imposition of penalty.'4. section 274 of the act was amended by the taxation laws (amendment) act, 1975 (act no. 41 of 1975). by section 65 of this amending act, sub-section (2) of section 274 was omitted. this amendment came into effect from april 1, 1976. the result was that after april 1, 1976 ..... is not disputed that the penalty proceedings were initiated by the income-tax officer on february 22, 1974. these proceedings were initiated before the enforcement of the taxation laws (amendment) act, 1975. the inspecting assistant commissioner levied penalty on april 14, 1977, that is, after april 1, 1976, when sub-section (2)of section 274 was ..... om sons : [1979]116itr215(all) and ratan deo v. cit : [1987]163itr837(all) .13. it may also be pointed out here that in the taxation laws (amendment) act, 1975, by which section 274(2) was omitted, there is no saving clause to the effect that the proceedings for penalty initiated prior to the coming into .....
Tag this Judgment!Court : Delhi
Reported in : [2000]245ITR342(Delhi)
..... with the learned counsel. 7. as noted above, the assessment year involved is 1968-69. we are, thereforee, concerned with the provisions of law as they existed prior to some significant amendments, like deeming provisions, brought by the taxation laws (amendment) act, 1975 with effect from 1st april, 1976. in cit vs . anwar ali, : [1970]76itr696(sc) , the locus classicus on the ..... determine the quantum of the penalty. the conclusions on the factual position arrived at by the tribunal are pure questions of fact and strictly speaking no question of law arises from the order of the tribunal. we are, thereforee, of the opinion that no fault can be found with the order of the tribunal deleting the ..... on 14.9.1968 and assuming that there was some concealment in the return, the penalty under the said section could be imposed only on the basis of law as it stood on the date on which the offence was committed and, thereforee, the minimum penalty livable being in excess of rs.1,000/- the jurisdiction .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC1409; JT1988(2)SC468; 1988(1)SCALE1050; (1988)3SCC398; [1988]Supp1SCR261; [1988]70STC101(SC); 1988(2)LC256(SC)
..... majority, has, by the judgment under appeal, preferred this view.2. so far as the declaration on the law on the point is concerned, the matter loses much of its edge in view of the relevant amendment brought about by the u.p. taxation laws (amendment & validation) act 1978, which now provides that such a recognition certificate shall take effect from the anterior date of the ..... presentation of the application by the dealer. by the same amendment, the certificate is rendered valid, for three successive assessment years at a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2004CriLJ3362; (2004)187CTR(SC)97; [2004]266ITR1(SC); JT2004(2)SC510; 2004(2)SCALE512; (2004)9SCC686
..... carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) of section 74'.by the taxation laws (amendment) act, 1984 with effect from ist april, 1985, the words 'under section 139' (underlined for emphasis) were substituted by the words 'within the time allowed under sub-section ..... or within such further time as may be allowed by the income tax officer' (underlined for emphasis)12. as a result of the amendment of section 139(3) by the taxation laws (amendment and miscellaneous provisions) act, 1986 the power of the income tax officer to extend time for furnishing return was taken away w.e.f. ist april, ..... 1987.13. yet again, by the direct tax laws (amendment act, 1987 w.e.f. ist april, 1989 the words 'within the time allowed under sub-section .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC1849; (SCSuppl)2005(2)CHN162; 2005(2)CTC300; JT2005(3)SC339; (2005)3SCC711; [2005]140STC154(SC)
..... was initially confined to levy and collection of tax from the holders of television set or sets under section 4 of that act. thereafter, under section 4a of that act, inserted by the west bengal taxation laws (second amendment) act, 1983, the area of its application was extended to levy and collection of tax from the holders of video cassette recorder ..... . the purpose of sub-section 4(a) of section 4a of the act is to levy and collection of tax from any ..... .12. aggrieved by the imposition of entertainment tax and the demand notices issued, the respondents challenged the vires of 1998 amendment in the 1992 act as well as these demand notices before the west bengal taxation tribunal. the case was heard by a three-member bench. the chairman of the tribunal was of the opinion that .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC617; JT1999(10)SC166; 1999(7)SCALE543; (2000)1SCC557; [1999]Supp5SCR452
..... fixed admission rate at not exceeding rs. 5.3. the u.p. cinemas and taxation laws amendment act, 1989 (u.p. act no. 12 of 1989) introduced section 3-a in the body of the main act which by an overriding effect over other provisions of the act authorised the proprietor of a centrally air-cooled or centrally air conditioned cinema to realise, ..... the same was spent for providing the air-cooling or air-conditioning facility, as the case may be. the abovesaid section 3a was further amended by act no. 14 of 1992. section 3a in its amended form along with the proviso appended to sub-section (1), which proviso is the bone of contention, is reproduced hereunder:[3-a. extra ..... of india : [1982]133itr239(sc) , 5 -judges bench.] it was further held in r.k. garg's case that laws relating to economic activities or those in the field of taxation enjoy a greater latitude than laws touching civil rights such as freedom of speech, religion etc. such a legislation may not be struck down merely on account of .....
Tag this Judgment!Court : Karnataka
Reported in : (2007)207CTR(Kar)620; [2007]293ITR146(KAR); [2007]293ITR146(Karn)
..... within the meaning of the expression 'perquisite' the amount treated as perquisite under section 17(2)(vi) which also was introduced by the same taxation laws (amendment) act, 1984. in other words, a loan granted to an employee who is a director or who has a substantial interest in the company without charging any ..... a benefit for the purposes of section 17(2)(iii) of the act, there was no need for parliament to introduce, by the taxation laws (amendment) act, 1984, the new sub-clause (vi) in section 17(2) of the act. the subsequent omission of the said sub-clause by the finance act of 1985 with effect from the date of its proposed insertion was ..... at a concessional rate of interest did not amount to a benefit or amenity falling within clause (b)(iii) of explanation 2 to section 40a(5) of the act. the amendment and the immediate deletion thereof manifest clearly the intention of parliament.it is, therefore, evident that, without a specific provision which was sought to be introduced by .....
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