Court : Supreme Court of India
..... (1) of the supreme court rules, 2013, the matters which involve substantial questions of law as to interpretation of constitutional provisions they are required to be heard a bench of five judges. whether the impugned amendment act violates basic structure of the constitution, by applying the tests of width and identity with ..... the principle: from each according to his capacity, to each according to his needs . distributive justice comprehends more than achieving lessening of inequalities by differential taxation, giving debt relief or distribution of property owned by one to many who have none by imposing ceiling on holdings, both agricultural and urban, or ..... and justice of the representative body, and its relations with its constituents furnish the only security where there is no express contract against unjust and excessive taxation, as well as against unwise legislation generally. 1535. in exercising the power of judicial review, the courts cannot be oblivious of the practical needs of .....
Tag this Judgment!Court : Supreme Court of India
..... year (i) arising from sales, leases and other dispositions of immovable property vesting in the corporation by reason of the enactment of the city of bombay municipal (amendment) act, 1933 or acquired by the corporation for any of the purposes of chapter xii a; and (ii) being payments of interest on and repayments in whole or ..... at the commencement of the next ensuing official year; (c) an estimate of the corporation s receipts and income for the next ensuing official year other than from taxation and from the brihan mumbai electric supply and transport undertaking and other than that referred to in clause (c) of sub section (2) and in clause (d ..... of appointment of expert committee comprising of shri d.m. sukthankar, ex chief secretary of the state of maharashtra, shri d.n. chaudhri, ex chairman of maharashtra law commission and dr. roshan namavati, expert on valuation to make recommendation on the introduction and smooth implementation of capital value system. (para 13, pg 9 of consolidated .....
Tag this Judgment!Court : Supreme Court of India
..... amendment act, 2016. 3 (f) local area means the areas within the limits of any (i) municipality constituted under the orissa municipal act,1950 (orissa act 23 of 1950); (ii) grama panchayat constituted under the orissa grama panchayats act, 1964 (orissa act 1 of 1965); (iii) other local authority by whatever name called, constituted or continued in any law ..... available inside the limits of industrial township cannot be considered to be relevant as they are already receiving other benefits in the form of other taxation reliefs.25. it was further submitted that the article 243-q of the constitution was inserted much after the judgment in diamond sugar mills ..... itc ltd v agriculture produce market committee15 and argued that the scope of a constitutional taxation power cannot be determined with reference to a parliamentary enactment. otherwise, it would result in parliament enacting and/or amending an enactment, thereby controlling the ambit and scope of the constitutional provision which should .....
Tag this Judgment!Court : Supreme Court of India
..... sexually active. 12 (2013) 14 scc64331 part e63 the legislature explicitly recognized this fact when it enacted the criminal law (amendment) act 2013 which inter alia amended the evidence act to insert section 53a. in terms of section 53a of the evidence act, evidence of a victim s character or of her previous sexual experience with any person shall not be relevant ..... ) 3 scc268:1972. scc (cri) 513 :1972. cri lj1045 ) there is not even a rule of prudence which has hardened into a rule of law that a dying declaration cannot be acted upon unless it is corroborated. the primary effort of the court has to be to find out whether the dying declaration is true. if it is, no ..... sagar yadav,9 this court held that there is neither a rule of law nor a rule of prudence that a dying declaration cannot be acted upon unless it is corroborated: 13. it is well settled that, as a matter of law, a dying declaration can be acted upon without corroboration. (see khushal rao v. state of bombay [air1958sc22:1958 .....
Tag this Judgment!Court : Supreme Court of India
..... (bb) in the case of a charitable trust or institution for the relief of the poor, education or medical relief, which carries on any business, any income 18 through the taxation laws amendment act, 1975. 19 section 13 - section 11 not to apply in certain cases. 18 derived from such business, unless the business is carried on in the course of the actual ..... if applied for charitable purposes, was exempt.102. the second aspect is that surat art silk (supra), was rendered in the context of section 2(15) of the it act, as it stood originally. however, by the taxation laws amendment act, 1975 (w.e.f. 01.04.1977), section 13(1)(bb) was inserted. 102 section 4(3)(i) of the old ..... it act. 60 that provision excluded the operation of sections 11 and 12 (under which income of charities were entitled to be exempted) in the case of income derived from .....
Tag this Judgment!Court : Supreme Court of India
..... that the institution should exist solely for the purpose of education; and (ii) it should not exist for the purpose of profit.20. by the taxation laws (amendment) act, 1975, section 10 (23c) was brought into force for the first time, and by virtue of sub-clauses (iv) and (v), other funds ..... central government. likewise, similar provisions were made for the purposes of universities and educational institutions. the direct tax laws (amendment) act, 1987 deleted section 10 (23c) (iv) and (v). these clauses were, however, restored by the direct tax laws (amendment) act, 1989 with effect from 1 april 1990. parliament also introduced six provisos to section 10 (23c), broadly dealing ..... cent of the total receipts, of the trust or institution undertaking such activity or activities, of that previous year .31. section 10 of the it act exempts from the field of taxation certain classes of income. section 10 (23c), which is relevant for the purposes of this case, reads as follows: 10. in computing the .....
Tag this Judgment!Court : Supreme Court of India
..... they would be entitled to 100% tax exemption.27. it is to be noted that, subsequently, an important development took place. by the 101st amendment act, a sea change in the earlier taxation regime occurred. a uniform tax structure throughout the country has been adopted. the gst council has been constituted, which is empowered to make recommendations to ..... : (1979) 2 scc409:1979. scc (tax) 144]. as to the applicability of the doctrine of estoppel for preventing the government from discharging its functions under the law. in public law, the most obvious 28 (1986) 1 scc13347 limitation and doctrine of estoppel is that it cannot be evoked so as to give an overriding power which it does ..... already discussed herein above, the central government was not bound to continue with a representation made by it in 2003 in view of the change of law by the enactment of the cgst act. however, in order to partly honour the representation made by it, it has decided to refund 58% of the cgst paid by the entities .....
Tag this Judgment!Court : Supreme Court of India
..... delayed payment of statutory liability relating to labour should be allowed in the year of payment like delayed taxes and interest." based on the report, the union introduced amendments to the it act, including an amendment to section 43b; the memorandum explaining the provisions in the finance bill, 2003 in the matter of section 43b. inter alia, reads thus:"the bill also proposes to ..... concerned, article 265 of the constitution [ 265. taxes not to be imposed save by authority of law. no tax shall be levied or collected except by authority of law. ]. prohibits the state from extracting tax from the citizens without authority of law. it is axiomatic that taxation statute has to be interpreted strictly because the state cannot at their whims and fancies burden the .....
Tag this Judgment!Court : Karnataka
..... in evidence.29. subsequent to allowing of ia no.6 dated 01-08-2005, the petition and the income of the deceased came to be amended, thereby, bringing the petition under section 163a of m.v. act. thereafter, he filed another affidavit, wherein, he contended and sworn that, the deceased was earning a sum of rs.3,000/- per month ..... if the income per se is below rs.40,000/-, petition can be converted to the one under section 163a by bringing an amendment. (c) in case, the petition is filed under section 163a of m.v. act, and the evidence on record regarding the income is to the effect that it is above rs.40,000/-, the petition is ..... way of an amendment though the deceased had a higher income?.18. for better understanding, the provisions of section 163a of mv act, is reproduced below:"163a. special provisions as to payment of compensation on structured formula basis. - 10 - mfa no.658 of 2010 (1) notwithstanding anything contained in this act or in any other law for the time being in force or .....
Tag this Judgment!Court : Karnataka Dharwad
..... only by the driver of the tractor and trailer has been rightly appreciated and the second theory of bringing out the 14 amendment to the original claim petition changing the provision of law to section 166 of the imv act cannot be believed to be true. hence, no interference is called for in the present case on hand.22. learned counsel ..... are different. in the provision under section 163-a of the act, it is the theory of no fault liability ..... petition under section 163-a of the imv act and thereafter, when he realized that he has committed a mistake by invoking the wrong provision, he sought for 18 amendment to invoke section 166 of the act which was been allowed by the tribunal. it is no doubt true that as per law, the requirement of ingredients in both these provisions .....
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