Taxing Statutes - Judgment Search Results

United States Vs. Leslie Salt Co.

Court: US Supreme Court

..... flershem 290 u s 504 290 u s 508 footnote 14 the words of the statute a stamp tax statute are to be taken in the sense in which they will be understood by that ..... is common in everyday commercial use is a promissory note within the meaning of the statute it should be noted that the qualification which we have italicized was omitted from the definition .....

Firm L. Hazari Mal Kuthiala Vs. Income-tax Officer, Special Circle, Am ...

Court: Punjab and Haryana

Reported in: AIR1957P& H5; [1956]30ITR500(P& H)

..... acts and that they had ho desire to reduce the taxing statutes to a nullity by permitting easy evasion lastly if the expression assessment is not wide ..... 3 1955 could not be issued either under the income tax act of kapurthala or under that of patiala or under that of india it could not be issued under the statute of kapurthala for although the assessment in question was completed at a time when the .....

instalment Supply Ltd., New Delhi Vs. State of Delhi and ors.

Court: Punjab and Haryana

Reported in: AIR1956P& H177; [1956]7STC586(P& H)

..... on advertisements 3a according to the constitution art 265 no tax shall be levied or collected except by authority of law in construing taxing statutes a strict interpretation is to be placed and as ..... is said by maxwell on the interpretation of statutes p 288 statutes which impose pecuniary burden also .....

State of Bombay Vs. Morarji Padamsey

Court: Mumbai

Reported in: [1956]7STC704(Bom)

..... the position clear cannot lead to the inference that a liability solemnly imposed in a taxing statute upon the taxpayer has been displaced or taken away by reason of the fact that ..... we are conscious of the fact that this is a taxing statute and that we must place upon every provision of this statute a construction which should help the assessee if it is possible to do so but as mr seervai has .....

In Re: S. Hamsa Koya

Court: Kerala

Reported in: [1957]8STC18(Ker)

..... in discussing the validity of a somewhat similar provision in a taxing statute of southern iowa the court observed it is of course true that as the report is required on the twentieth of the ..... into the validity of an order because the statute authorising the making of the order provides that it shall have effect as if it were enacted in the statute and observed that there is abundant authority in .....

State of Bombay Vs. Morarji Padamsey of E. Eyres and Co.

Court: Mumbai

Reported in: AIR1956Bom715; (1956)58BOMLR801; ILR1956Bom940

..... position clear cannot lead to the inference that a liability solemnly imposed in a taxing statute upon the tax payer has been displaced or taken away by reason of the fact that a statutory ..... we arc conscious of the fact that this is a taxing statute and that we must place upon every provision of this statute a construction which should help the assessee if it is possible to do so but as mr seervai .....

The State of Bombay Vs. the Ahmedabad Education Society

Court: Mumbai

Reported in: (1956)58BOMLR572

..... or activity of carrying on the business every taxing statute must be construed strictly in favour of the subject and it is necessary that the court must look at the provisions of a taxing statute in order to determine upon whom and under .....

Commissioner of Income-tax, West Bengal Vs. State Bank of IndiA.

Court: Kolkata

Reported in: [1957]31ITR545(Cal)

..... act the argument of mr meyer would seem to deserve careful consideration but in a taxing statute there is no room for any intendment or presumption or balancing of equities one has ..... held to be an annual sum within the meaning of the relevant provisions of the taxing statutes the same view was taken in the case of smith v smith once again the .....

Commissioner of Income-tax, West Bengal, Calcutta Vs. State Bank of In ...

Court: Kolkata

Reported in: AIR1956Cal636

..... held to be an annual sum within the meaning of the relevant provisions of the taxing statutes 20 the same view was taken in the case of smith v smith no 2 ..... act the argument of mr meyer would seem to deserve careful consideration but in a taxing statute there is no room for any intendment or presumption or balancing of equities one has .....

In Re: Jagannath Hanumanbux and anr.

Court: Kolkata

Reported in: AIR1957Cal1

..... in favour of the assessee it is also that there cannot be any assessment excepting of an assessee and there ..... under the indian law it is permissible to make a protective assessment i do not think that the principles of law put forward by mr roy are in any way wrong there can be no doubt that taxing statutes must be strictly construed .....