Court : Guwahati
..... ltd.) the constitution does not contain any prohibition against double taxation even if it be assumed that such a taxation is involved in the case of a firm and its partners after the amendment of section 23(5) by the act of 1956. nor is there any other enactment which interdicts such taxation. it is true that section 3 is the general charging ..... than to accept it. in a case of reasonable doubt, the construction most beneficial to the taxpayer is to be adopted."so it is clear enough that only one tax law would be applicable and not both. by virtue of clause (k) to art.371f, it would be clear that only the sikkim regulations on income-tax would be applicable ..... income, two types of income taxes. the supreme court has observed in lakshmipat singhania v. cit( 1969) 72 itr 291 (sc) at 294, "it is a fundamental rule of law of taxation that, unless otherwise expressly provided, income cannot be taxed twice," the patna high court in the case of tata iron & steel co. ltd. v. union of india(1970) .....
Tag this Judgment!Court : Guwahati
..... ltd.) the constitution does not contain any prohibition against double taxation even if it be assumed that such a taxation is involved in the case of a firm and its partners after the amendment of section 23(5) by the act of 1956. nor is there any other enactment which interdicts such taxation. it is true that section 3 is the general charging ..... to accept it. in a case of reasonable doubt, the construction most beneficial to the taxpayer is to be adopted.' so it is clear enough that only one tax law would be applicable and not both. by virtue of clause (k) to art.371f, it would be clear that only the sikkim regulations on income-tax would be applicable ..... the same income, two types of income taxes. the supreme court has observed in lakshmipat singhania v. cit : [1969]72itr291(sc) at 294, 'it is a fundamental rule of law of taxation that, unless otherwise expressly provided, income cannot be taxed twice,' the patna high court in the case of tata iron & steel co. ltd. v. union of india : [1970 .....
Tag this Judgment!Court : Guwahati
..... ltd.). the constitution does not contain any prohibition against double taxation even if it be assumed that such a taxation is involved in the case of a firm and its partners after the amendment of section 23(5) by the act of 1956. nor is there any other enactment which interdicts such taxation. it is true that section 3 is the general charging ..... to accept it. in a case of reasonable doubt, the construction most beneficial to the taxpayer is to be adopted.'so it is clear enough that only one tax law would be applicable and not both. by virtue of clause (i) to article 371f, it would be clear that only the sikkim regulations on income-tax would be ..... , on the same income, two types of income taxes. the supreme court has observed in lakshmipat singhania v. cit : [1969]72itr291(sc) , 'it is a fundamental rule of law of taxation that, unless otherwise expressly provided, income cannot be taxed twice.' the patna high court in the case of tata iron & steel co. ltd. v. union of india : [1970] .....
Tag this Judgment!Court : Guwahati
..... aforesaid definition of 'sale' has been incorporated by way of tripura sales tax (third amendment) act, 1984 in compliance with and pursuant to the amended provision of clause 29a of article 366 of the constitution of india as amended by the constitution (46th amendment) act, 1982. the amended clause 29a under article 366 runs as follows: - '(29a) 'tax on the ..... judgment termed the transaction as forced sale and as such not subject to any taxation. a statutory sale is a sale which is done in the manner prescribed by law and having followed the procedure of law. under the food adulteration act taking of sample by the food inspector (health) for the purpose of analysis ..... 'sale' as is available under the sales of goods act had undergone a change in view of the extended meaning inserted by the 46th amendment of the constitution and having followed the said constitutional provision the state also amended the term 'sale' in tripura sales tax act and thus, the extended meaning of the 'sale' .....
Tag this Judgment!Court : Guwahati
..... definition of 'sale' has been incorporated by way of tripura sales tax (third amendment) act, 1984 in compliance with and pursuant to the amended provision of clause 29a of article 366 of the constitution of india as amended by the constitution (46th amendment) act, 1982. the amended clause 29a under article 366 runs as follows: -'(29a) 'tax on the sale ..... judgment termed the transaction as forced sale and as such not subject to any taxation. a statutory sale is a sale which is done in the manner prescribed by law and having followed the procedure of law. under the food adulteration act taking of sample by the food inspector (health) for the purpose of analysis ..... 'sale' as is available under the sales of goods act had undergone a change in view of the extended meaning inserted by the 46th amendment of the constitution and having followed the said constitutional provision the state also amended the term 'sale' in tripura sales tax act and thus, the extended meaning of the 'sale' includes .....
Tag this Judgment!Court : Guwahati
..... set aside. 19. i have given thoughtful consideration to the arguments advanced by the learned counsel of the parties and on perusal of the relevant provisions of law placed before this court, i hereby set aside and quash the impugned office memorandum dated 27.9.2000. 20. for the reasons, observations and discussions made above ..... record made available in the case in hand, it would clearly show that the impugned office memorandum was issued without any authority of law inasmuch as there is no provision in the act for imposing of such advance tax. therefore, it can be safely held that the present executive instruction in the shape of this ..... be exempted from taxation under this act. (2) the state government, after giving in the official gazette such previous notice as may be considered reasonable of its intentionso to do may, by like notification, add to, amend or otherwise modify, the said schedule and thereupon the said schedule shall be deemed to have been amended accordingly.' 12. .....
Tag this Judgment!Court : Guwahati
..... set aside. 19. i have given thoughtful consideration to the arguments advanced by the learned counsel of the parties and on perusal of the relevant provisions of law placed before this court, i hereby set aside and quash the impugned office memorandum dated 27.9.2000. 20. for the reasons, observations and discussions made above ..... record made available in the case in hand, it would clearly show that the impugned office memorandum was issued without any authority of law inasmuch as there is no provision in the act for imposing of such advance tax. therefore, it can be safely held that the present executive instruction in the shape of this ..... be exempted from taxation under this act. (2) the state government, after giving in the official gazette such previous notice as may be considered reasonable of its intentionso to do may, by like notification, add to, amend or otherwise modify, the said schedule and thereupon the said schedule shall be deemed to have been amended accordingly.' 12. .....
Tag this Judgment!Court : Guwahati
..... to realise royalty from the members of the petitioner association on forest produce as per schedule of rates prescribed under the meghalaya forest regulation (application and amendment) act, 1973. 4. the members of the petitioner association are registered contractors with the public works department, government of meghalaya and in execution of the contractual ..... action unsupported by law. but, where law provides for realization of royalty, an exception can be carved out only in terms and conditions of the contract. in the instant case, demand for royalty by the state of meghalaya is as per schedule notified under the megahlaya forest regulation (application and amendment) act, 1973 and the ..... contract which will hold the field. we may refer to a decision of the supreme court in har shankar and ors. v. the deputy excise and taxation commissioner and ors., air 1975 sc 1121. the relevant concept is quoted below:- '15. learned counsel for the respondents raised a preliminary objection to the .....
Tag this Judgment!Court : Guwahati
..... article 366 of the constitution of india. the meaning of 'sale' for the purpose of tax on sale or purchase of goods has been extended by the constitution (46th amendment act, 1982).in view of sub-clause (d) of clause (29a) of article 366 of the constitution of india, a tax can be levied on sale or purchase of ..... , sana, the learned senior govt. advocate having referred the following citations contends that the rules and regulations under a statute have becorne part of the statutory law having the force of law itself and according to mr. sana, the statement of objects and reasons of a legislation is to be taken into consideration for practical interpretation of a piece ..... not applicable in the present cases, the learned senior counsel for the petitioners contends. there is no other provision under the act itself for recovery of tax by way of deduction at source or by way of advance taxation and as such according to the learned senior counsel for the petitioners, sub-rule (2) of rule 3a of the .....
Tag this Judgment!Court : Guwahati
..... the constitution (fifty-third amendment) act, 1986; (b) the legislative assembly of the state of mizoram shall consist of not less than forty members.' 11. hence, on a conjoint reading of the various provisions of the constitution of india, i find that there is no requirement of law that in order to apply a central act to the state of ..... wealth accrued out of such income cannot be deemed to be exempted under the income tax act. a number of other incomes including the rent payable to certain categories of persons is exempted from the purview of taxation. hence, if the said excluded income is invested for accruing wealth, it cannot be said that the wealth ..... shall stand exempted from the purview of the wealth tax act. 14. in view of the above, the writ petition stands dismissed. the interim .....
Tag this Judgment!