Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: allahabad Page 15 of about 3,911 results (0.124 seconds)

Modi Food Products Ltd. Vs. Commr. of Sales Tax, U.P.

Court : Allahabad

Reported in : AIR1956All35

..... could, under this provision of law regulate calculation of the turnover in respect of sales that had been carried out prior to the issue of the notification under that section. it is to be noticed that section 3-a was introduced in the principal u. p. sales tax act, 1948, by a subsequent amending act but this provision was not ..... the previous year. if the intention had been that the previous year's sales of the goods by importers and manufacturers would also be subject to single point taxation, the statement asked for would have included information as to the goods imported or manufactured during the previous year by those dealers. the requirement of the statement ..... more heavily than others who chose the other alternative. secondly even oa the interpretation which we have given, it does not appear that any assessee can evade any taxation at the higher rate. the assessee, who chooses to he assessed on the basis of the current year's turnover in the assessment year itself, would, become .....

Sheo Kumar Vs. State of U.P. and ors.

Court : Allahabad

Reported in : AIR1978All386; [1978(37)FLR118]

..... has received the president's assent.17. article 31-c was introduced by the twentyfifth constitutional amendment with effect from 20th april, 1972. originally it protected only laws which give effect to policy of article 39(a) and (b). by the forty-second amendment act, which came into force on 3rd jan. 1977, article 31-c was extended to ..... of these commodities. reliance was placed on two supreme court decisions, state of orissa v. harinarayan jaiswal, (air 1972 sc 1816), har shankar v. deputy excise & taxation commr. (air 1975 sc 1121, paras 53-55), in both these cases it was laid down that if the government is the exclusive owner of those privileges, reliance ..... . chintamanrao v. state of m. p., (air 1951 sc 118), krishna kumar v. state of j. & k. (air 1967 sc 1368), harshankar v. deputy excise & taxation commr., (air 1975 sc 1121).7. the state has the exclusive privilege in respect of manufacture, possession, sale or consumption of intoxicating liquors and drugs. in nashirwar's case (air .....

Mohd. Oais and Company Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : (1983)37CTR(All)218; [1983]142ITR104(All); [1983]13TAXMAN337(All)

..... is passed.'4. this decision was followed in ganesh dass ram gopal v. iac : [1983]142itr101(all) (supra), where the t.l. (amend.) act, 1975, itself was considered.5. we are in respectful agreement with the enunciation of law by the two division benches and are of opinion that although proceedings for levy of penalty were validly referred by the ito to ..... the iac because the minimum penalty imposable exceeded rs. 25,000. by the time, however, the order was passed on march 30, 1977, the sub-section was amended by the t.l. (amend.) act, 1975, with effect from april 1, 1976, the effect of which was that jurisdiction to levy penalty vested in the ito irrespective of the amount leviable as ..... date the ito had referred the case to the iac who imposed penalty of rs. 15,000 on november 29,1971. i. e., after the date of amendment of section 274(2) by the amending act of 1970. it was held by the division bench (p. 217) :'we, however, think that it is not necessary to examine the correctness of the .....

Ganesh Dass Ram Gopal Vs. Inspecting Assistant Commissioner of Income- ...

Court : Allahabad

Reported in : (1982)28CTR(All)83; [1983]142ITR101(All); [1982]11TAXMAN150(All)

..... the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty.'4. this provision was deleted by the amending act of 1975 with effect from april 1, 1976. the result being that after april 1, 1976, the iac lost jurisdiction to impose any penalty even in a case ..... an application under section 254(2) for recalling the order dated 21st september, 1978. the stand taken was that section 274 had been amended with effect from april 1, 1976, by the t.l. (amend.) act 1975, as a consequence of which the iac had no jurisdiction to impose penalty. the tribunal dismissed the application by its order dated july ..... the tribunal against the impugned order of the iac. it was only when it was discovered that the remedy sought for by the petitioner was not in accordance with law that it was decided to approach this court under article 226 of the constitution. we see no reason to doubt the bona fides of the petitioner. the petitioner .....

Hindustan Sugar Mills Limited Vs. State of U.P. and ors.

Court : Allahabad

Reported in : (1998)1UPLBEC221

..... of the respondent from the genera! bar of clause (1) of article 285 can be briefly disposed of first. the railway (local authorities taxation) act, 1941 continued in force as an existing law under article 372. clause (1) thereof provides :'372. (1) notwithstanding the repeal by this constitution of the enactments referred to in article ..... 395 but subject to the other provisions of this constitution, all the law in force in the territory of india immediately before the commencement of this constitution shall continue in force therein until altered or repealed or amended by a competent legislature or other competent authority.'but the continuance in force of ..... such an existing law is subject to the other provisions of this constitution'. in other words if the said law contravenes or is repugnant to any other provisions of the .....

Subhash Chandra Goel Vs. Tax Recovery Officer and ors.

Court : Allahabad

Reported in : [2008]297ITR400(All)

..... (continuation and validation of recovery proceedings) act, 1964, retrospectively.28. the apex court in union of india v. jardine henderson ltd. : [1979]118itr112(sc) , considered the taxation laws (continuation and validation of recovery proceedings) act, 1964, which was passed with retrospective effect ..... , by substituting section 224.31. section 224 of the income-tax act after its substitution by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, reads as follows:224. validity of certificate and cancellation or amendment thereof.-it shall not be open to the assessee to dispute the correctness ..... act, 1922, held that on the income-tax officer's order being revised in appeal, the default based on it and all consequential proceedings must be taken to have been superseded and fresh proceedings have to be started to realise the dues as found by the revised order. law was amended by the taxation laws .....

Allen Bradley India Ltd. Vs. Union of India

Court : Allahabad

Reported in : [2004]137TAXMAN363(All)

..... , the revisional orders are being challenged on the ground that the learned revisional authority while dealing with the cases did not consider the impact and effect of the taxation amendment act 46 of 1986 dated 10-8-1986 which came into force with effect from 1-4-1987 and circular no. 469 dated 23-9-1986 issued by the central ..... board of direct taxes, for the assessment years of 1986 and 1987, and the taxation amendment act no. 4 of 1987, by virtue of the provisions of section 42 thereof, the power of the assessing authority for extending the period of filing the return had ..... was entitled for the benefit for carry forward of loss.4. as the learned revisional authority has passed only a cryptic order without considering the impact of the amendment acts, we set-aside the said orders and remand the case to the commissioner, meerut to decide afresh expeditiously preferably within a period of 4 months after giving opportunity .....

Ms India Exports Vs. State of U.P. and ors.

Court : Allahabad

..... principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause (1). the constitution (46th amendment) act, 1982 substituted clause (3) to the article providing that any law of a state, in so far as it imposes, or authorises the imposition of (a) a tax on the sale or purchase of goods ..... duty, to counterbalance the sales tax, vat and other local taxes. the charging of central sales tax on sales from sez to dta will, therefore, cause multiple taxation avoided by sez act. (ix) the impugned circulars dated 17.7.2007 and 19.8.2007 have been issued by the commissioner, trade tax, u.p. to give effect to the ..... intended to ensure that sales tax imposed by the states do not interfere with the imports and interstate trade and commerce, which are matter of national concern, and the taxation of which is beyond the competence of the state. 18. the central sales tax is a tax imposed by the parliament to be assessed, realised by the state government .....

Kripal Singh Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Reported in : (1986)51CTR(All)47; [1987]164ITR144(All); [1986]24TAXMAN47(All)

..... for the petitioner, the commissioner of income-tax committed a manifest error of law in not accepting his submission.2. having heard counsel for the petitioner, we find it difficult to agree with his submissions. the amending act, whereby section 144b of the act was amended, is apparently not retrospective. in the instant case, it appears that the ..... passed by the income-tax officer after october i, 1984. in our opinion, in view of section 6 of the general clauses act, in the absence of anything to the contrary in the amending act, the legal proceedings pending before the inspecting assistant commissioner of income-tax did not become infructuous on the commencement of the ..... amending act and the inspecting assistant commissioner was competentto give directions dated december 31, 1984. likewise, the income-tax officer was also within his jurisdiction .....

Benaras State Bank Ltd. Vs. Commissioner of Income-tax, U.P.

Court : Allahabad

Reported in : [1965]57ITR95(All)

..... state and in a part c state, the central government;(b) as respects anything done after the commencement of the constitution and before the commencement of the constitution (seventh amendment) act, 1956, shall mean, in a part a state, the governor, in a part b state, the rajpramkuh, and in a part c state, the central government;(c ..... certainly before the erstwhile state of benaras merged in the union of india on october 15, 1949. the taxation laws were made applicable to the areas forming part of the erstwhile state of benaras on december 1, 1949. section 8 of the act, so far as it is relevant for our purpose, reads :'8. interest on securities. - the tax ..... ) as respects anything done or to be done after the commencement of the constitution (seventh amendment) act, 1956, shall mean, in a state, the governor, and in a union territory, the central government;and shall in relation to functions entrusted under article 258a of .....