Court : Allahabad
Reported in : AIR1962All83
..... that passed between the nawab and the government that in the event of house tax being levied in rampur, the ruler of rampur shall be exempted from such taxation.it appears that when the board proposed to impose water tax in rampur, it sought directions from the state government with regard to the imposition of the tax ..... together from others left out of the group and that differentia must have a rational relation to the object sought to be achieved by the statute in question. a law may be constitutional even though it realtes to a single individual if, on account of some special circumstances or reasons applicable to him andnot applicable to others, that ..... but it does not preclude the necessity of following all the other subsequent steps nor does it empower the state government to short circuit the procedure laid down in the act.24. the provisions of sub-section (3) of section 94 being mandatory, the publication of a resolution in a local paper is indeed necessary. the question whether .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1962All277
..... district board, farrukhabad v. prag dutt : air1948all382 , governor-general-in-council v. madras province and in re :, c. p. and berar sales of motor spirit and lubricants taxation act, 1938 . therefore the essential quality of an imposition has got to be examined in each case. if the impugned imposition is a fee as distinct from a tax it can ..... spite of change of circumstances, i.e., a board is not obliged by law to go on continuously amending its bye-laws as relevant circumstances change, i do not see how the bye-laws in question, not alleged to beinvalid on the dates when they were enacted or amended, can be declared as invalid because the relevant circumstances have changed since then. ..... the licence fees enhanced. though they pleaded that the clause of action accrued when the bye-laws were enacted and when clauses (12) and (14) were amended, they did not specifically plead that the aggregate amount of the tees realised from the licensees in 1941 or even in 1948 and 1951 exceeded the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1963All451; [1963]47ITR680(All)
..... and proceedings having commenced prior to the enactment of that law and tights or liabilities accruing and proceedings commencing sub-sequent to the amendment of the law, is a reasonable classification which is permissible under the equal protection clause. that principle justifies our view that the classification brought about by the provisions of the amending act is also reasonable, being founded upon sanctity being attached ..... excess profits tax and no dispute has arisen for decision between the assessee and the manager and assistant manager as regards the terms of the contracts, for the purposes of taxation, the question whether the payment was made to the manager and the assistant manager under a legal contract or it was merely an ex gratia payment does not appear to ..... we fixed at rs. 300/- representing fee of learned counsel for the assessee. the same amount shall be treated as fee of learned counsel for the department for purposes of taxation.
Tag this Judgment!Court : Allahabad
Reported in : [1964]52ITR271(All)
..... were pending in the rampur state against the opposite party the state merged in india and by section 3 of the taxation laws (extension to merged states and amendment) act, 1949 (to be henceforth referred to as the 'merger act'), the indian income-tax act, 1922, and all rules and orders made thereunder were extended to, and brought into force in, the state with effect from ..... functions are similar to those of the commissioner of income-tax, rampur. the income-tax appellate tribunal was created in 1939 through an amendment of the indian act; though the rampur act enacted in 1944 was based on the indian act as it stood then, it did not create the income-tax appellate tribunal for rampur similar to the indian income-tax appellate tribunal .....
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 : [1965]55ITR338(All)
..... clause (b) of sub-section (5), of section 10 of the said act.'the 1949 ordinance was replaced by the taxation laws (extension to merged states and amendment) act no. 67 of 1949. by section 3 it applied the indian income-tax act along with all rules and orders made under it to all merged states ..... with effect from april 1, 1949. section 6 contained a provision for removal of any difficulty arising in giving effect to the provisions of the income-tax act ..... the assets.while this reference was pending here, the 1949 removal of difficulties order was amended on august 20, 1962, by the taxation laws (merged states) (removal of difficulties) amendment order, 1962. section 2 of it reads as follows :'in the taxation laws (merged states) (removal difficulties) order, 1949, after the proviso to paragraph 2, the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All24; [1964]15STC340(All)
..... hit by article 286(3) of the constitution. the argument assumes that the u. p. amendment act of 1952 was a law imposing or authorising the imposition of tax on the sale of cotton cloth and yarn. section 4 of the u. p. amendment act, 1952 did not impose any tax. it merely prescribed the mode in which the imposition ..... the effect of validating the notification in question although section 4 of the amending act is by its own force quite adequate for that purpose.44. regarding the argument that the amendment introduced in section 3-a(1) partook of the nature of a law imposing or authorising the imposition of a tax within the meaning of article 286 ..... been done by section 3 of the act and section 3-a is really in the nature of an exception empowering conversion of multiple point taxation into single point taxation in regard to the goods and under the conditions mentioned therein. the amendment in question therefore did not obviously amount to a law imposing or authorising the imposition of tax .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All86; [1964]15STC505(All)
..... the enforcement of fundamental rights guaranteed by article 19 of the constitution. in this view it is not open to the petitioner company to urge that the taxation laws amendment act is void as it infringes article 19 of the constitution.30. article 358 of the constitution suspends the provisions of article 19 of the constitution while a ..... view, the petitioner company is a 'dealer' within the meaning of the term in the sales tax act.29. in this situation, learned counsel for the petitioner raised a two-fold submission. he contended that the u. p. taxation laws amendment act, 1963, in so far as it inserts the aforesaid new clause with retrospective effect, violates the petitioner' ..... was rendered on 19-3-1963.25. on 25-5-1963, the u. p. taxation laws amendment act, 1963 (act no. xiv of 1963) came into force. section 4 of this act introduced after clause (a) of section 2 of the u. p. sales tax act, 1948, the following new clause.'(aa) business of buying or selling includes such business .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]15STC523(All)
..... two per cent, of the sale price and shall not be levied at more than one stage. on account of these restrictions and conditions the u.p. sales tax act was amended by addition of section 3-aa with retrospective effect from 1st april, 1956. it lays down that, 'notwitstanding anything contained in section 3 or 3-a, the ..... their decisions that there was no manifest error were themselves manifestly wrong. it has been held by the supreme court and also by this court that in a taxation matter an assessee cannot be permitted to short-circuit the departmental remedy and invoke the extraordinary jurisdiction of the high court when he has an alternative remedy by appeal ..... be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as parliament may by law specify. ' parliament then enacted the central sales tax act no. 74 of 1956, which by section 14 declared that cotton yarn was of special importance in inter-state trade or commerce and by .....
Tag this Judgment!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 .....
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