Court : Supreme Court of India
..... state of m.p., air1976sc2250 central coal fields ltd., vs. bhubaneswar singh, air1984sc1733and several other decisions this court has upheld the amendments made to the respective acts subsequent to the decision of a court of law thereby removing the basis of the judgment. (e) in state of himachal pradesh vs. narain singh, (2009) 13 scc165 ..... and stamp duties to be collected. thus, the entries on levy of taxes are specifically mentioned. therefore, per se, there cannot be a conflict of taxation power of union and the state. contentions on behalf of the union of india:12. in this context, learned asg appearing for union of india sri natraj ..... , relating to the power to tax. in hoechst pharmaceuticals ltd. vs. state of bihar, air1983sc1019 ( hoechst pharmaceuticals ltd. ), it has been categorically held that taxation is considered as a distinct matter for purposes of legislative competence. 3811.12. having regard to the aforesaid discussion, we now answer the points for consideration. while .....
Tag this Judgment!Court : Supreme Court of India
..... employment injury and to make provision for certain other matters in relation thereto. the employees' state insurance act is a social security legislation and the canons of interpreting a social legislation are different from the canons of interpretation of taxation law. the 10 courts must not countenance any subterfuge which would defeat the provisions of social legislation and ..... number. however, thereafter, by the impugned judgment and order the high court has allowed the appeal preferred by the respondent herein taking the view that amendment to section 1 of the esi act by which sub- section (6) of section 1 came to be inserted w.e.f. 20.10.1989, the same shall not be applicable ..... that the high court has materially erred in allowing the appeal and setting aside the demand notices even for the period post 20.10.1989 by holding that amendment to section 1 by inserting sub-section (6) shall not be applicable retrospectively. 3.1 it is vehemently submitted that the high court has not properly .....
Tag this Judgment!Court : Supreme Court of India
..... which are allowed to be converted as personal motor vehicles, and on second hand personal motor * substituted vide h.p. motor vehicles taxation (amendment) act, 2004. * substituted vide h.p. motor vehicles taxation (amendment) act, 1999. 6 vehicles which are to be registered in the state of himachal pradesh for the first time, used or kept for use ..... the provisions in the central enactment. manifestly unjust or glaringly unconstitutional:42. the legislatures of the state have not only the power to make laws on the taxation to be imposed on motor vehicles as also the passengers and goods being transported by motor vehicles but also the power to lay down principles ..... is enumerated in the state list. article 246 is reproduced hereunder: (1) notwithstanding anything in clauses (2) and (3), parliament has exclusive power to make laws with respect to any of the matters enumerated in list i in the seventh schedule (in this constitution referred to as the union list ). (2) notwithstanding anything .....
Tag this Judgment!Court : Supreme Court of India
..... list of other backward classes ' in the year 1995) which got recognised and notified as the scheduled tribes in the year 2003 by the scheduled castes and scheduled tribes orders (amendment) act 2002; (c) the communities which got recognised and notified for inclusion in the 'central list of other backwards classes' in the year 1995, namely, 'bhujel', 'gurung', ' ..... on the ground of place of birth, race or ethnicity. (b) in the year 1989, the i.t. act, 1961 was extended to sikkim by the finance act, 1989. under the said amendment, any law corresponding to the i.t. act, 1961 which was in force in the state of sikkim stood repealed. of course, since parliament had no competence ..... nexus with the object sought to be achieved; (v) it is contended that by way of the amendment, one single class of persons, namely, the citizens of india, are sought to be treated differently for the purpose of taxation; (vi) it is urged that to exclude the old indian settlers from the exemption under section 10(26aaa .....
Tag this Judgment!Court : Supreme Court of India
..... union of india and others16, wherein in the context of levy of service tax by section 65(105)(zm) read with section 65(12) of the finance act, 1994, as amended, banking and financial services were brought to tax. in the context of the said enactment, this court deemed it appropriate to distinguish between financial lease and operating ..... on loans and advances, and not any other interest, be it interest earned on investment or interest payable on delayed payment of the discounted bill of exchange.18. taxation depends upon the language of the charging section and what is brought to tax within the four corners of the charging section. therefore, one should be careful and ..... the findings of fact by the itat, while applying the strict parameters. in the present case, the high court did not frame a specific substantial question of law and thus, the interference with the findings of fact is unwarranted. this is not to say that the tax authorities are not entitled to examine the surrounding facts .....
Tag this Judgment!Court : Supreme Court of India
..... .1 if the claim of the appellant on the basis of the survivorship under the hindu succession act is accepted in that case it would tantamount to amend the law. it is for the legislature to amend the law and not the court. 96.2 now so far as the reliance placed upon the decision of this court in the case of madhu kishwar ..... that not to grant the benefit of survivorship to the daughter in the property of the father can be said to be bad in law and cannot be justified in the present scenario, unless section 2(2) of the hindu succession act is amended, the parties being member of the scheduled tribe are governed by section 2(2) of the hindu succession ..... act. it is observed and held by this court in the case of mohan koikal (supra) that when there is a conflict between the law and equity, the law would prevail. equity can only supplement the .....
Tag this Judgment!Court : Supreme Court of India
..... option to levy property tax on carpet area method under section 141aa of the gpmc act. an additional issue which arises for consideration in the appeal preferred by appellant no.2 trust relates to the challenge to rule 8b(4)(i) of the taxation (amendment) rules 20019, as applicable to the ahmedabad municipal corporation, on the ground that it ..... classification is one, where it imposes a burden on a wider range of individuals who are included in that class of those attended with mischief at which the law aims. piecemeal approach to the general problem is permitted in under- inclusive classification on the ground that legislative dealing with problems of classification is usually an experimental matter ..... , maternity homes, etc, as elucidated in sub-clause (i) to clause (a) to sub-rule (4) of rule 8b of the taxation rules.18. at this stage, we may refer to the case law relied upon by the counsel for the appellant and distinguish the same. in state of kerala v. haji k. haji k. kutty naha and .....
Tag this Judgment!Court : Supreme Court of India
..... include to a partner. as the section is a self contained code, there was no need to amend the definition of transfer under section 2(47) of the act. the position therefore, will have to be examined in the context of the law as amended after 1988 .. xxxxxxxxxxxxxx21 with the above, we may now proceed to answer the issue. on retirement ..... 1975 (100) i.t.r.85. section 45 is a charging section. the purpose and object of the act of 1988 was to charge tax arising on distribution 16 of capital assets of firms which otherwise was not subject to taxation. if the language of sub-section (4) is construed to mean that the expression otherwise has to partake ..... in the nature of dissolution or deemed dissolution, then the very object of the amendment could be defeated by the partners, by distributing the assets to some .....
Tag this Judgment!Court : Karnataka
..... a fresh tenancy or continue the existing tenancy. otherwise, there appears to be no other reason to leave s. 5(3) untouched when s. 5(2) was amended by karnataka act.no.3 of 1982. that means, the existing tenancy could be continued by a soldier or seaman either by express terms or by implied understanding. acceptance of rent ..... 8 2021 scc online sc2722 such as the right to possession, the right to enjoyment, the right to alienate, etc vide indar sen vs. naubat sen9. unless the law interdicts, a citizen is free to alienate his property in whatever way and whenever he wants. secondly, such sales do not rob away otherwise extant bonafide of the transferor. ..... 1 klj38719 the above observations are a complete answer to the contention raised by the petitioners as to the requirement of the continuance of lease to be in writing. law does not mandate any writing for continuation of the tenancy at all and that itself is a concession accorded to the protectors of the nation. (g) the vehement .....
Tag this Judgment!Court : Supreme Court of India
..... the process by which the property has to be disposed of. we cannot lose sight of the very objective of the introduction of the section whether under the west bengal amendment act or in any other state, i.e., that in case of under valuation of property, an aspect not uncommon in our country, where consideration may be passing through ..... determine the suit 12 (supra) 13 (supra) 14 (supra) 21 valuation, is not proper procedure as the court stands on a higher footing, has the sanctity of law and cannot be altered by the registering authority on the pretext of generating higher revenues. conclusion:22. on the conspectus of the matter, we have not the slightest hesitation in ..... pradesh, which has been upheld in p. laxmi devi8 case, wherein it was held that where wordings of a taxation statute are so plain and unambiguous that it admits no exceptions, the relying on the object and purpose of the amendment would be committing an error. 8 (supra) 19 the decision of v.n. devadoss9 case is per incuriam .....
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