Court : Chennai
Reported in : AIR1954Mad1120; [1954]26ITR137(Mad)
..... as pointed out by holmes j. in -- '(1931) 76 law ed 348 (b)' no doubt in a dissenting judgment;'taxation may consider not only command over but actual enjoyment of the property taxed.'that was a proposition ..... the incidence of the taxation provided for by the impugned provision falls in the case before us on the petitioner to whom the minor children owe nothing is not therefore by itself enough to rule out the classification as unreasonable or as having no reasonable and just relation to the object of the amending act 4 of 1937.29. ..... clear by a later passage at the same page:'there is no dispute about the general rules of law applicable to this subject. the power of taxation by the federal government upon the subjects and in the manner prescribed by the act we are considering, is undoubted. there are, however, certain departments which are excepted from the general .....
Tag this Judgment!Court : Chennai
Reported in : AIR1954Mad873; [1954]24CompCas323(Mad)
..... question whether or not the words of the act have reached the alleged subject of taxation."lord cairns in -- 'partington v. attorney general', (1869) l r 4 h l 100 (e) pointed out that the principle of all fiscal legislation is this:"if the person sought to be taxed comes within the letter of the law, he must be taxed, however great the ..... the statute benevolently in favour of the crown."7. the decision in -- 'air 1932 mad 160 (c)' was given in 1931. subsequently, there have been amendments to the city municipal act. in particular, we refer to the amending act of 1936 which substituted rule 7 as it now stands for the rule as it stood originally. in spite of the above decision, which presumably .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Chennai
Reported in : AIR1954Mad1030
..... m. l. j. office pages 36-50). in regard to the former class of cases it is enough, to mention tn re c. p. & berar sales of motor spirit & lubricants taxation act 'province of madras v. boddu faidanna & sons.', air 1941 mad 913 (229) and on appeal - 'province of madras v. boddu paidanna & sons.', air 1942 fc 33 (z30); - ..... pc 1 (r) that tea was an agricultural product. this definition has nullified the effect of that decision. this was done by means of an amendment of the general sales-tax act (madras act 25 of 1947) and which has apparently come into force under part iv-b of the fort st. george gazette extraordinary, dated 11-12-1947. the ..... , etc. the solutions of the problem appear, to be more with the legislature and possibly by a suitable amendment to article 286 of the constitution. but as the appropriate quotations with which sri r. mathurbutham and r. srinivasan begin their excellent treatise law of sales-tax in india (m. l. j. publication): 'whoever hopes a faultless tax, to see, .....
Tag this Judgment!Court : Chennai
Reported in : [1954]26ITR316(Mad)
..... that the option should be exercised within 12 months of the setting up of the business.mr. rama rao sahib, learned counsel for the department, urged that the amending act of 1953 only clarified the idea that underlay section 2(11) (c) in so far as the assessable period had to be considered, and that on the proper ..... the assessee insert the words which shall be exercised within 12 months of setting up the business.'these recommendations were implemented by the amending act of 1953.when the reasons given by the commission for the proposed amendments are examined, it will be seen that while the idea was to link the option to be exercised under section 2(11 ..... mr. rama rao sahib contended, any construction of section 2(11)(c) and the proviso thereto, as they stood before the amendment of 1953, should be consistent with the general scheme of taxation that underlies the income-tax act, and the words of section 2(11)(c) should not be isolated from the context for the purpose of construction. the .....
Tag this Judgment!Court : Chennai
Reported in : AIR1954Mad993
..... lie on such person)' any picklock key, or other implement of house breaking, he shall be guilty of a misdemeanour.section 25 of the latter act (coinage offences act) provides that whosoever 'without lawful authority or excuse (the proof whereof shall lie on the party accused)' shall knowingly convey out o her majesty's mint any stamp die,, pattern ..... and in violation of the provisions of section 344a.'it was contended that section 344-b was a violation of the 14th amendment in that it deprives a citizen of his liberty and property without due process of law. but the contention was rejected thus (at page 531):'we fail to perceive any force in this argument. the policy ..... conflict with the general rules of burden of proof laid down in the evidence act.11. mr. jayarama aiyar cited to us the case in 'bailey v. alabama', (1910) 55 law ed 191 (a). the decision in that case was expressly based on the 13th amendment of the constitution of the united states. but that very case contains the following .....
Tag this Judgment!Court : Chennai
Reported in : AIR1954Mad1091; [1954]26ITR509(Mad)
..... tried under it certain advantages enjoyed by those under ordinary procedure. the supreme court held, bose j. dissenting, that the west bengal criminal law amendment act was 'intra vires'. patanjali sastri c. j, emphasised what may be called the doctrine of classification and the principle that the equal protection of the ..... j. in a recent case in -- 'suraj mall mohta and co. v. viswanatha sastri' : [1954]26itr1(sc) in examining certain sections of the taxation on income (investigation commission) act, 30 of 1947, as to whether they have become void by reason of article 14 of the constitution, while referring to the scope of article 14 observes ..... -other. 23. the learned advocate general referred us to the later decision of the supreme court in : 1953crilj1621 , where section 4, west bengal criminal law amendment (special courts) act, 1949, was the subject of consideration as to whether it offended the constitution, in particular article 14 and the majority held that the section which provided .....
Tag this Judgment!Court : Chennai
Reported in : AIR1955Mad100; 1955CriLJ452
..... india had come down and been considered and only fourteen almost verbal amendments were proposed. the advocate general seconded the motion. the bill was(sic)ssed into law. 54. thus, it will be seen that the provisions (sic) the madras city police act, 1888, came into (sic)tence as a result of the factual ..... agencies and prescribe peculiar restrictions upon taxation in each distinct municipality, provided the state constitution does not forbid. these discriminations are made constantly; and the fact - that the laws are of local or special operation only is not supposed to render them obnoxious in ..... may require or make acceptable different police regulations from those demanded in another, or call for different taxation and a different application of the public moneys. the legislature may, therefore, prescribe or authorize different laws of police, allow the right of eminent domain to be exercised in different cases and through different .....
Tag this Judgment!Court : Chennai
Reported in : AIR1955Mad686
..... from the date of commencement of business. provided further that, where the exemption or concession aforesaid was conferred for the first time by the madras general sales-tax (amendment) act, 1947, and the dealer had commenced business before 1-1-1948, be shall submit the application for the licence not. later than 1-3-1948.' it ..... --subject to exceptions which are not relevant -- in the case of hides and skins this provision is subject to the terms of section 5 enacting single point taxation. section 5 reads:'5. subject to such restrictions and conditions as may be prescribed including conditions as to licences and licence fees (i) the sale of handspun ..... charging provision immediately comes into operation, the charge gets levied and the tax becomes exigible, rule 4 of the turnover and assessment rules satisfies all the requirements of law to bring the charge into operation. sub- rule (2) sepeifies a few commodities in respect of which the tax is payable on the purchase turnover, that is .....
Tag this Judgment!Court : Chennai
Reported in : AIR1956Mad1; [1955]28ITR601(Mad)
..... validity of the penalty provision.if we had reached a conclusion favorable to the assessee in his attack on the constitutionally of section 28 as introduced by the amending act of 1939 it would have been necessary to canvass a further question as to whether in the circumstances the original section 28 enacted in 1922 when the legislatures ..... respect to any of the matters in this list.' the expression 'taxes on income' is of the widest import and would obviously include laws in relation to the taxation of evaded income. such a law may take the form of an appropriation not merely of the income evaded but even more as the tax or as the reparation for ..... endow sovereign legislative bodies with legislative power and the words should not be construed in any narrow or pedantic sense. apart from this, the power to enact laws to prevent evasion and make it unremunerative to the evader could also be viewed as an incidental or ancillary power necessary to render effective the substantive power conferred .....
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