Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 7 amendment of section 10a Sorted by: recent Court: chennai Page 7 of about 213 results (0.157 seconds)

The State of Tamilnadu Vs. Tvl.Mahindra and Mahindra Ltd.

Court : Chennai

..... , could not be taxed as a local sale.6. the assessee further pointed out that in the absence of any amendment made to the central sales tax act, after the 46th amendment, the provisions of sections 3, 4 and 5 of the central sales tax applied even to a deemed sale; thus ..... sales.4. the assessee objected to the proposal to assess the transaction under the provisions of the tamil nadu general sales tax act. pointing out that even under the amended provision, as per the decision of the apex court reported in 88 stc 289 (larsen and toubro limited v. state of ..... .1993 by act 25 of 1993.20. in the decision reported in 88 stc 204 (tvl.gannon dunkerly and co. and others vs. state of rajasthan and others) while considering the 46th amendment, the supreme court pointed out that the state legislature is not competent and cannot frame its law as to ..... revision petition filed before the tamil nadu taxation special tribunal to revise the order dated 05.04.1998 made in tribunal appeal nos.126, 127,124 and 125 .....

Vignesh Vs. the State of Tamil Nadu.

Court : Chennai

..... conclusion that learned judge pointed out the following reasons also :there is another reason which supports my above conclusion. on the date when the amendment in section 167 was brought about (act no. 45 of 1978) there was no offence in the indian penal code which was punishable with imprisonment for a minimum term of ..... punishable with imprisonment of ten years or more. mr. lekhi contended that the amendment was introduced keeping in mind the laws that the legislature intended to enact in future. i do not agree in this contention. the amendments in the procedural laws are usually made to meet lacunae and the difficulties which are being faced and ..... the key word used in this clause, in my opinion, is punishable'. it governs all the three punishments referred to in clause (i). according to black's law dictionary fifth edition, punishable' means deserving of or capable or liable to punishment. the word 'punishable' thus, denotes maximum punishment. the expression an offence punishable with .....

K.Mani Naidu Vs. the Arakkonam Municipality

Court : Chennai

..... of hearing. the respondents shall also follow the other relevant procedures, in fixing the amounts to be paid by the petitioners, as provided under the tamil nadu district municipalities act, 1920, and the taxation and finance rules. thereafter, it would be open to the respondents, to make the demand for the payment of enhanced property tax, as per the relevant provisions of ..... demand made by the respondent is contrary to rule 8(2) of the said rules and the proviso to the said rules. rule 8 (2) makes it clear that the amendment shall take effect only from the first day of the half year in which it was made. the demand made is also contrary to rule 9 and 9a of the ..... of the conflicting claims made by the petitioners, as well as the respondents, with regard to the issuance and the service of the notices, as per the procedures established by law, this court finds it appropriate to hold that the demand made by the respondents, without issuing proper notices cannot be sustained in the eye of .....

A.Balasubramanian Vs. the Commissioner

Court : Chennai

..... the 1st april, 1941, shall be valid, notwithstanding that such agreement was entered into before the commencement of the madras district municipalities and local boards (amendment) act, 1941.] (2)a statement in english and a vernacular language of the district of the fees fixed by the council for the use of such place ..... the motor vehicles act was included under section 270b of the act, because the motor vehicles act provides for an elaborate procedure for keeping stand for ..... municipalities. in the judgment, the term cart stand defined under the district municipalities act was not taken note of. the terms carriage and cart came to be defined by virtue of the amendment made to the madras motor vehicles taxation act, 1931. the present definition of the term carriage includes bicycles. the explanation of .....

Sri Visakaa Fabrics Private Limited Vs. State of Tamil Nadu and ors.

Court : Chennai

..... order is not in question in this writ petition. 5. the tamil nadu electricity (taxation and consumption) amendment act, 1991 was introduced to levy additional tax on consumption of energy. finally, the state legislature enacted act 12 of 2003 called the tamil nadu tax on consumption or sale of electricity act, 2003, and imposed electricity tax on various categories of consumers, including the consumer having ..... what it might that the expression sale of goods in entry 48 should bear the precise and definite meaning it has in law, and that that meaning should not be left to fluctuate with the definition of sale in laws relating to sale of goods which might be in force for the time being. it was then said that in some of .....

Elgi Equipments Workers and Staff Union and anr. Vs. Union of India an ...

Court : Chennai

..... instant case. can it be said that even though the provisions relating to the fixation of standard rent were valid when the bombay rent act was passed in 1947 the said provision, as amended, can still be regarded as valid now?" therefore, he submitted that the earlier division bench order upholding the enhancement of wage limit ..... protection of life and personal liberty and states that no person shall be deprived of his life or personal liberty save according to the procedure established by law. it is true that life in its expanded horizons today includes all that give meaning to a mans life including his tradition, culture and heritage and protection ..... taken in private hospitals. he placed reliance upon the following passages found in paragraphs 4 and 11, which reads as follows: "4. ....it is now settled law that right to health is an integral to right to life. government has constitutional obligation to provide the health facilities.11.consequently, when the patient was admitted and .....

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

..... emphasis supplied)14. as stated above, unless a benefit/receipt is made taxable, it cannot be regarded as 'income'. this is an important principle of taxation under the 1961 act. applying the above principle to the insertion of sub-clause (iiia) in section 17(2) one finds that for the first time with effect from ..... rule that in the absence of an express provision or clear implication, the legislature does not intend to attribute to the amending provision, a greater retrospectivity than is expressly mentioned. it is settled law that a taking provision imposing liability is governed by the normal presumption that is not retrospective. reference made to the decisions ..... the said statement made in the statute but will proceed to analyse the nature of the amendment and then conclude whether it is in reality a calrificatory or declaratory provision or whether it is an amendment which is intended to change the law and which applies to future periods. in this connection, see the following:1. sakru v .....

K.R. Gowri Sedhuraman Vs. the Kumbakonam Municipality, Rep. by Its Exe ...

Court : Chennai

..... basis of principles of fair rent?24. it has already been pointed out in many places that since amending act 65 of 1997 has become redundant, the defendant has to follow the old procedure and therefore, the main substantial question of law raised on the side of the appellant/plaintiff is really having substance. under the said circumstances all the ..... the defendant has cancelled the earlier taxation numbers 26776, 26777 and 26778 and further the defendant has directed the plaintiff to pay a sum of rs. 19,940/-. the plaintiff has given a petition so as to reduce the tax fixed by the defendant and the same has been dismissed. the amending act 65 of 1997 has not been notified ..... defendant, it is averred that from 01.04.1999 revised tax has been fixed. the plaintiff has demolished the old building and put up new building. therefore, the old taxation numbers have been cancelled. as per the revised tax, the plaintiff is bound to pay rs. 19,940/-. the revised tax has been fixed as per the tamilnadu .....

Express Newspapers Limited Rep. by Its Chairperson Mrs. Saroj Goenka V ...

Court : Chennai

Reported in : (2010)228CTR(Mad)405; [2010]321ITR12(Mad); [2010]186TAXMAN111(Mad)

..... order but only to amend it with a view to rectify any mistake apparent from the record. what can be termed as 'mistake apparent' 'mistake' in general means to take or understand wrongly or inaccurately; to make an error in interpreting; it is an error; a fault, a misunderstanding, a misconception. mistake in taxation laws has a special significance. ..... the tribunal's mistake, error or omission, it is its bounden duty to set it right. the purpose behind the enactment of section 254(2) of the act to amend any order passed under sub-section (1), if any mistake apparent from the records is brought to the notice of the tribunal, is based on the fundamental ..... commissioner. on further appeal, the tribunal dismissed the same by order dated july 26, 1984. the assessee filed an application under section 254(2) of the income-tax act, 1961, for rectification of the mistake. it was, inter alia, pointed out in the rectification application that the assessee was assessed as a hindu undivided family an .....

Jayaram Paper Mills Ltd. Vs. Commissioner of Income Tax and anr.

Court : Chennai

Reported in : (2010)229CTR(Mad)57

..... due diligence have been discovered by the ao will not necessarily amount to disclosure within the meaning of this section.22. after the aforesaid amendment under act 4 of 1988, yet another amendment was made by direct tax laws (amendment) act, 1989 and the words 'for reasons to be recorded by him in writing, is of the opinion', appearing in the first line ..... fiction in section 147 under expln. 1. but the import of the same was not so much as it is under expln. 2 inserted after the amendment. prior to the direct tax laws (amendment) act, 1988, section 147 reads as follows:section. 147. income escaping assessment-lf--(a) the ao has reason to believe that, by reason of the omission ..... under section 148 was issued on the ground that the income earned by rendering technical services cannot be claimed by the airlines, as covered by article 8 of the dtaa. the division bench of the delhi high court found that the assessee had filed a return under section 139 on 31st oct., 2002 and that since no order .....