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Taxing Statutes - Judgment Search Results

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Aug 30 2005 (HC)

Lalitha Sasi Vs. State of Kerala

Court : Kerala

Reported in : 2005(4)KLT957

..... rightly increased the old rate to 18 for early recovery moreover it is to be noticed taxing statutes like income tax act and sales tax act provide for rate of interest for belated payment ranging from ..... and may in like manner be varied suspended or annulled moreover it is to be noticed taxing statutes like income tax act and sales tax act provide for rate of interest for belated payment ranging from .....

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Mar 08 2004 (HC)

The Commanding Officer Vs. the Appellate Authority Under the Payment o ...

Court : Kerala

Reported in : 2004(3)KLT43; (2005)ILLJ256Ker; 2005(2)SLJ53(Kerala)

..... to or consistent with such expressed intent of the law giver more so if the statute is a taxing statute 4 another argument was advanced by the learned counsel for the petitioners was that the ..... to or consistent with such expressed intent of the law giver more so if the statute is a taxing statute the question whether the appellate authority under the payment of gratuity act can condone the .....

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Sep 01 2008 (HC)

Bangalore Metropolitan Transport Corporation by Its Divisional Control ...

Court : Karnataka

Reported in : ILR2009KAR717::2009(1)AIRKarR285.

..... to or consistent with such expressed intent of the law giver more so if the statute is a taxing statute section 7 4 ram mohan reddy j enquiry by the controlling authority consideration of claim ..... to or consistent with such expressed intent of the law giver more so if the statute is a taxing statute 5 in the light of the authoritative pronouncement of the apex court and the provisions .....

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Jul 05 2005 (HC)

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

..... law was a significant exercise of legislative power over banks an exclusive federal subject the taxing statute in this case though it applied to several corporations as well as banks did impose special rate of tax on banks alone nevertheless the privy council characterised the law as one in relation to .....

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Sep 24 1991 (HC)

Hariram S/O Phul Singh Vs. State of M.P.

Court : Madhya Pradesh

Reported in : 1992CriLJ2135

..... when there is no statutory definition the words and expressions used in fiscal measures and taxing statutes are to be construed in a manner that agrees with the meaning understood in the ..... when there is no statutory definition the words and expressions used in fiscal measures and taxing statutes are to be construed in a manner that agrees with the meaning understood in the .....

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Jul 22 1993 (HC)

Kishore Chandra Patel and Etc. Etc. Vs. State of Orissa and ors.

Court : Orissa

Reported in : AIR1993Ori259; 76(1993)CLT720

..... was enunciating two propositions in the main 1 the rule of construction applicable to ordinary statutes which in case of penal and taxing statutes is one of strict construction would not apply to constitutional provisions which have to be .....

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Mar 15 1955 (HC)

Ramchandra Mardaraj Deo Vs. Collector of Commercial Taxes, OrissA.

Court : Orissa

Reported in : 22(1956)CLT105; [1957]31ITR651(Orissa)

..... are not good law patnaik relied on the well known canon of construction that a taxing statute should be strictly construed and if there is any ambiguity the construction in favour of ..... add that i agree with him that the principle that in case of ambiguity a taxing statute should be construed in favour of a taxpayer does not apply to a provision giving .....

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Feb 25 2008 (SC)

Government of Andhra Pradesh and ors. Vs. Smt. P. Laxmi Devi

Court : Supreme Court of India

Reported in : AIR2008SC1640; 2008(3)ALD56; 2008(2)ALT100(SC); 2008(56)BLJR1550; [2008(3)JCR90(SC)]; 2008(3)SCALE45; (2008)4SCC720; 2008AIRSCW1826; 2008(3)LH(SC)2208; 2008(2)Supreme638

..... of the seventh schedule to the constitution 15 it is well settled that stamp duty is a tax and hardship is not relevant in construing taxing statutes which are to be construed strictly in view of the above we are clearly of ..... markandey katju jj judicial review constitutionality of statutes taxing statute held all decisions in the economic and social spheres are essentially ad hoc and experimental .....

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May 15 2007 (SC)

Southern Petrochemical Industries Co. Ltd. Vs. Electricity Inspector a ...

Court : Supreme Court of India

Reported in : AIR2007SC1984; 2007(2)CTC273; 2007LC(SC)1166; (2007)4MLJ723(SC); 2007(7)SCALE392; (2007)5SCC447; 2007AIRSCW3752; JT2007(7)SC613;

..... only the maximum demand and not the total units allowed to be consumed 159 a taxing statute as is well known must receive strict interpretation 167 strong reliance has been placed by .....

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Jun 12 1978 (HC)

P. Sundari Bai, Etc. Etc. Vs. State of Kerala and anr.

Court : Kerala

Reported in : AIR1979Ker68

..... f see jagannath baksh singh v state of u p air 1962 sc 1563 a taxing statute is liable to be struck down also on the ground that its provisions are confisca ..... 19 1 f see jagannath baksh singh v when a challenge is raised against a taxing statute on the ground that its provisions are confiscatory in character the court will have to .....

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