Court : Kolkata
Reported in : (1992)104CTR(Cal)95,[1992]194ITR391(Cal)
..... in relation to the assessment year 1976-77 and subsequent years.' 17. a reading of the provisions regarding determination of annual value as amended by the taxation laws (amendment) act, 1975, clearly indicates that the purpose of the amendment is not to take within the annual value any rental income in excess of the rent received or receivable for twelve months of the ..... assessment year contains.20. in this connection, it may be mentioned that the explanation below section 23(1) was inserted by the taxation laws (amendment) act, 1975, with effect from the assessment year 1976-77 simultaneously with the amendment of sub-section (1). the tribunal is correct to the extent that the arrears of rent of a past year are not ..... for which the property might reasonably be expected to be let from year to year. to our mind, this clause (b), a later insertion by the taxation laws (amendment) act, 1975, is meant to cover a case where the rent for a year actually received by the owner is in excess of the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)9ITD750(Kol.)
..... )(c)/274(2). according to the assessee's learned counsel, the iac lost his jurisdiction to pass order on the present case in view of the amendment brought about by the taxation laws (amendment) act, 1975, which was made effective from 1-4-1976 affecting section 274(2). according to the assessee's learned counsel, the ito had jurisdiction to ..... continental commercial corpn, (supra) it was held on the facts of that case that section 274(2) relates to the jurisdiction of the ito and the amendment to that section by the taxation laws (amendment) act, 1970, enlarged the jurisdiction of the ito with effect from 1-4-1971 and as it dealt with the jurisdiction of an officer, the ..... not take away the jurisdiction of the iac in respect of the case referred to him. it also noted that the provision of the taxation laws (amendment) act, 1970, did not indicate that amendment of section 274 is retrospective. it was observed by the hon'ble high court that if during the time when the matter of penalty had .....
Tag this Judgment!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 : Kolkata
Reported in : AIR1982Cal202,86CWN420
..... of the constitution. the rule, therefore, succeeds and is made absolute upon a declaration that the 'west bengal urban land taxation laws (2nd amendment) act, 1977 in so far as it amends west bengal urban land taxation act, 1976 is unconstitutional and void.' 3. there will be no order as to costs in this rule. 4. the ..... the provisions of the said west bengal taxation laws (2nd amendment) act, 1977 is ultra vires articles 14 and 19 of the constitution. the petitioners contend that the west bengal urban land taxation act, 1976 and the west bengal taxation laws (2nd amendment) act, 1977 in so far as the latter act amends the former act and in particular section 4 thereof makes ..... instant rule the petitioners have asked for appropriate writs commanding the respondents not to give any effect to the west bengal taxation laws (2nd amendment) act, 1977, in so far as the same amends the former act in the matter of payment of land tax or urban land tax by the petitioners in respect of the properties .....
Tag this Judgment!Court : Kolkata
Reported in : (1990)84CTR(Cal)191,[1990]183ITR103(Cal)
..... credit, free of interest or at a concessional rate. this aspect has been recognised by the statute itself and to bring such items in the net of taxation, the law was amended by the taxation laws (amendment) act, 1984. by this amendment, as already indicated, a new sub-clause (vi) was inserted in section 17(2) and, similarly, another sub-clause (vi) was inserted in clause (b) of ..... an employee receives loan for certain prescribed purposes either free of interest or at a rate which was lower than the specified rate. however, subsequently, the finance act, 1985, omitted the aforesaid amendments made by the taxation laws (amendment) act, 1984, with effect from the date of its insertion, namely, april 1, 1985, with a view to provide relief to salaried taxpayers. the very fact that .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)2CALLT222(HC)
..... levy should be rs. 100 or rs. 750 having such a wide margin of differences the provisions of section 4a of the said act as incorporated by west bengal taxation laws (amendment) act, 1987 is arbitrary and unreasonable and violates the articles 14 and 19(1)(g) of the constitution of india. the video shows ..... amusement tax was fixed at rs. 100 per set only. subsequently, by section 9 of the west bengal taxation laws (amendment) act, 1986 (west bengal act i of 1986) following amendments were made in the west bengal entertainment-cum-amusement tax act, 1982 :'(1) section 4 shall be renumbered as sub-section (1) of that section and after sub ..... words 'five hundred' shall be substituted. in year 1987 west bengal entertainment-cum-amusement tax act, 1982 was further amended by section 7 of the west bengal taxation laws (amendment) act, 1987 whereby in section 4a in the west bengal entertainment-cum-amusement tax act, 1982 for sub-section (3) the following sub-section was substituted:'... (3) subject .....
Tag this Judgment!Court : Kolkata
Reported in : (2007)213TTJ(Cal)484
..... of interest or at a concessional rate. this aspect has been recognised by the statute itself and to bring such items in the net of taxation, the law was amended by the taxation laws (amendment) act, 1984. by this amendment, as already indicated, a new sub-clause (vi) was inserted in section 17(2) and, similarly, another sub-clause (vi) was ..... loan for certain prescribed purposes either free of interest or at a rate which was lower than the specified rate. however, subsequently, the finance act, 1985, omitted the aforesaid amendments made by the taxation laws (amendment) act, 1984, with effect from the date of its insertion, namely, 1st april, 1985, with a view to provide relief to salaried taxpayers ..... 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 .....
Tag this Judgment!Court : Kolkata
Reported in : 1984(2)CHN78,88CWN1002,[1985]155ITR281(Cal)
..... it is constitutional.'23. this decision also is not of any assistance to mr. gooptu. section 8 of the bengal amusements tax act, 1922, as amended by the west bengal taxation laws (amendment) act, 1981, authorises the state government to exempt entertainment by general or special order from payment of entertainment taxes, show taxes, surcharges or ..... per ticket per show though the exemption in regard to group theatre, amateur theatre or amateur jatra continued.12. by the west bengal taxation laws (amendment) act, 1981, section 8 of the said act of 1922 was substituted as follows :'8. the state government may, for social, educational or scientific purposes, by general or special ..... and (c) of old section 8 for the purpose of classification would be contrary to all recognised principles of law.24. the law is well settled in regard to amending statutes, viz., where an amending act alters the language of the principal statute, the alteration must be taken to have been deliberately made. the change .....
Tag this Judgment!Court : Kolkata
Reported in : [2001]252ITR408(Cal)
..... to represent the income in respect of which particulars have been concealed.'13. part of the explanation referred to above was inserted by the taxation laws (amendment) act, 1975, and the amendment has prospective effect and not retrospective effect. after this amendment whether there is a case of penalty or not, that has to be considered in the light of the ..... income by the assessee, that concealed income shall be deemed to be concealed income for the purpose of penalty under section 271(1)(c) of the act. after that amendment in the explanation, when there was addition on the admission of one of the partners or the person who keeps the account the addition will be ..... april 1, 1976. in the case of girdharilal soni : [1989]179itr111(cal) the assessment order involved was 1968-69. therefore, the explanation, which was amended in 1975 and that amendment made effective from april 1, 1976, has no application prior to assessment year 1976-77. in the case in hand the assessment year is 1984-85. .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)2CALLT214(HC)
..... the respondent no. 4, commercial tax officer to issue declaration forms and form 'c' to the petitioners immediately, and further, for declaration that the west bengal taxation laws (amendment) act, 1987 particularly section 4(b) (b) (ii) thereof is illegal, and ultra vires to the constitution and for consequential reliefs restraining the respondents from realising ..... on the further ground that so long as section 6b (2) (e) of the bengal finance (sales tax) act, 1941 was in force, that is, prior to enactment of west bengal taxation laws (amendment) act, 1987 providing for relief to the petitioners from payment of turnover tax, the purported demand of turnover tax from the ..... is valid and intra vires, the industries set up prior to the date of said amendment should have been given exemption and should be kept outside the purview of the said west bengal taxation laws (amendment) act, 1987 and on the grounds as stated hereinbefore, the petitioners have prayed for the reliefs indicated above.7. .....
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