Court : Allahabad
Reported in : AIR2000All205
..... .s. karthikeyan v. state of kerala, air 1974 sc 436, a similar contention was raised while challenging the validity of kerala motor vehicles (taxation of passengers and goods) (amendment) act, 1970. the act provided that there shall be levied and paid to the government a tax on all passengers, luggage and goods carried by stage carriage and all ..... counsel for the parties, we are clearly of the opinion that the assessment and demand of passengers tax under the adhiniyam from the petitioner is perfectly justified in law and there is no ground for interference with the impugned orders passed by the respondents no. 1 and 2.47. the writ petition is, accordingly, dismissed ..... practice per incuriam appears to mean per ignoratium. english courts have developed this principle in relaxation of the rule of the rule of stare decisis. the 'quotable in law' is avoided and ignored if it is rendered in ignoratium of a statute or other binding authority vide young v. bristol aeroplane co. ltd. (1944)2 a11 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All106
..... the power of issuing orders, directions and writs shall also be exercised in all proceedings before the high court. it is unlikely that any high court will amend the existing procedure which provides a remedy which is convenient and expeditious. but the point to note is that the court has absolute discretion to prescribe the ..... recognised practice of courts of equity to exercise jurisdiction to enjoin the collection of a tax where the tax is not authorised by law, where it is assessed upon property not subject to taxation, and where property has been fraudulently assessed at too high a rate, except as its powers in this respect may be limited ..... before the high court as 'civil, criminal, or other proceedings' and an order under article 226 rejecting a petition challenging an assessment order under the sales tax act and seeking, to restrain the state from realising the tax is passed in revenue proceedings which are proceedings other than civil proceedings; secondly (in the alternative) .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All291; [1954]25ITR472(All)
..... were not profits, are certainly gains, and so fall under the burden of the tax.'55. as a result of this decision a further amendment was made in the income-tax law by the finance act of 1927 (see s. 24) and a further exemption was granted if the trade was exercised in the course of the actual carrying cut ..... concerns mentioned in (3) above is income derived from property held under a legal obligation for religious and charitable purposes and as such exempt from taxation under. section 4(3) (i) of the act? 5. whether the income deprived from concerns mentioned in (3) above is income derived from business carried on by the sabha as a charitable ..... the statement of case, the income derived by the respondent sabha from bhents and received by the sabha under the circumstances mentioned in question no. 1 is also exempt from taxation under section 4 (3) (ii) as being solely applicable to charitable and religious purposes? 3. whether in the circumstances stated in the statement of case, the starting .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2003All1
..... 1025 of 2001(tax)). 2. the writ petitioners are stage carriage operators. the petitioners are challenging the validity of amendment in section 6 of the u.p. motor vehicles taxation act, 1997 (hereinafter referred to as 'the act') whereby section 6(1-a), has been added to it on the grounds that (a) the state legislature is ..... the learned counsel drew our attention to the following observations of the apex court:--at page 2177 '................it is well settled in law thatthe tax imposed on vehicle under the act is compensatory in nature for the purpose of raising revenue to meet the expenditure for making and maintaining the rule and regulation of ..... thereon.............. if the vehicles are clandestinely put to use without the certificate or registration, fitness certificate or taxation certificate, it is open to the authorities to take action against the owner in accordance with law. mere apprehension of clandestine use of a vehicle cannot be a ground for imposing tax on omnibuses which .....
Tag this Judgment!Court : Allahabad
Reported in : [1984]57STC322(All)
..... from entry no. 10 granting exemption to milk and milk products. the question arose whether prior to the aforesaid amendment the notifications under section 4 of the act would prevail over the notifications issued under section 3-a of the act. it was held that 'while on the one hand, section 3-a brings to tax 'ice-cream and ..... under those categories, the same would not be minimised by reason of any supposed spirit of law or by reference to the legislative intent or state policy because it is well-settled that fiscal measures are not built upon any theory of taxation.18. in the present case notification no. st-3470/x dated 16th july, 1956, provides ..... brought to use differently. if any particular variety of 'oil-cake', namely, 'neem ki khali', is capable of being used as 'fertilizer' the same would be exempted from taxation being covered by the aforesaid notification no. st-3470/x dated 16th july, 1956, granting exemption to 'fertilizers'. but those 'oil-cakes', which are not generally used as .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1961All456; 1961CriLJ306
..... that he shall not 'be compelled to be a witness against himself', conferred by article 20(3) of our constitution, is based on the english common law and the fifth amendment. it is not disputed that the immunity conferred by our constitution is from compulsion to make an oral statement against oneself as well as from compulsion to produce ..... active co-operation on his part. it is said that when the accused is compelled to submit to his giving finger impressions, he 3oes mot do any act and whatever act is done is done fey the person who obtains the impressions.on the other hand, specimen writing or signature cannot be obtained without the co-operation of the ..... from criminal courts to civil courts and was made applicable to parties as well as to witnesses, vide section 1 of the criminal evidence act, 1898.59. this doctrine has been incorporated in the fifth amendment of the federal constitution of the united states of america and is in these words :'no person ........ shall be compelled in any .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All121
..... was not narrowed down to regulate hours or places of use of amplifying devices or the decibels to which they must be adjusted.section 15(2)(b) of criminal law amendment act (no. 14 of 1908) was declared by the supreme court to be unconstitutional because there was no provision for testing, in factual legal respects the grounds of ..... matter inciting to, or encouraging, murder or violence.the preamble of the act was amended by the criminal law amendment act (no. 23 of 1932) and now the object of the act is stated to be 'to provide for the better control of the press'. thus the express object of the act has nothing to do with the security of the state. of course ..... to implied limitations, that is, limitations created by statutes enacted in exercise of the government's power of taxation or in the legitimate exercise of the police powers, or by the inherent powers of the court to punish for contempt or by the law relating to libel and slander. in - 'near v. minnesota' (a) c. j. hughes stated .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All620; [1970]75ITR741(All)
..... a sum of rs. 5,000 or even less. 28. it is, of course, true that under subsection (4a) of section 271 added by the income tax amendment act of 1965 the commissioner has been vested with the power to reduce or waive the amount of minimum penalty imposable in cases falling under clauses (i) and (iii) ..... to the legislature in the matter of classification. the power of the legislature to classify is of wide range and flexibility so that it can adjust its system of taxation in all proper and reasonable ways. (khandige sham bhat v. agricultural income-tax officer, air 1963 sc 591). thus, it is for the legislature to choose the ..... proceedings could be the basis of a valid classification. there, however, the basis for the classification was that the pending proceedings should be concluded according to the law applicable at the time when the rights or liabilities accrued and proceedings commenced. such a classification would indeed be a reasonable classification. in fact, the classification brought .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All197; 1957CriLJ431
..... respect of testimonial compulsion in the court room but may well extend to compelled testimony previously obtained from him'.interpreting this rule against compulsory self-incrimination in the corresponding fifth amendment to the constitution of u. s. a., treanor j. observed in--'ross v. state', 204 ind. 281 : 162 n. e. 865 (c) as follows :'we ..... such statement in the committing court, but that does not take away from the fact that the injuries were there. the appellant's statement, which can under the law 'be taken into consideration', finds support from the medical evidence. according to the jail doctor, the injuries had been caused by some blunt weapon, and they could ..... by the police, was admissible. the argument of the learned counsel for the appellant, on the other hand, was that this interpretation of section 27 of the evidence act was in conflict with the rule against self-incriminating evidence embodied, in clause (3) of article 20 of our constitution.25. now, there is no doubt that .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2006)99TTJ(All.)123
..... specified in the section, a notice is mandatory and not a mere formality. in the provisions of section 143(2), as they stood before substitution by the direct tax laws (amendment) act, 1989, w.e.f. 1st april, 1989, no time-limit was prescribed for issue of a notice. it was in the context of the pre ..... the assessee. it pleaded that the authorities below themselves should have adjudicated the issue of taxability of the said sum (even if the assessee had offered the same for taxation) on the basis of facts and evidence on record. the tribunal declined to entertain these grounds. the matter came up for consideration finally before the hon'ble supreme court ..... accordingly, apply in relation to the asst. yr. 2002-03 and subsequent years.' 7. as the omission to claim exemption of the said sum of rs. 55 crores from taxation could be discovered after the position was clarified in terms of the notes on clauses as reproduced above, the assessee begs to submit herewith a revised return showing a business .....
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