Taxing Statutes - Judgment Search Results

Abhoy Pada Roy Vs. Excise Commissioner, West Bengal and anr.

Court: Kolkata

Reported in: AIR1970Cal161

..... raises a short question the above taxing statute contains as its charging section section 3 and the taxing authority has to satisfy the test ..... for holding that it is chargeable to higher duty the schedule to the statute the ..... is a medicinal preparation there is no dispute either that it is a medicinal preparation to which alcohol has been added the .....

E.A. Thomman and anr. Vs. Regional Transport Officer, Ernakulam and an ...

Court: Kerala

Reported in: AIR1969Ker130

..... petitioners that the act impugns part xiii of the constitution particularly article 301 and that it does not satisfy the requirement of article 304 b it is no longer open to any person to contend that a taxing statute is beyond the purview of the restrictions and limitations imposed by part xiii of the .....

Dhulabhai and ors. Vs. the State of Madhya Pradesh and anr.

Court: Supreme Court of India

Reported in: AIR1969SC78; 1969MPLJ1(SC); [1968]3SCR662; [1968]22STC416(SC)

..... venkataraman and co v state of madras 1966 60itr112 sc that the authorities under a taxing statute are not concerned with the validity of the taxing provisions and the questions of ultra vires is foreign to the scope of their jurisdiction .....

Spedding Dinga Singh and Co. Vs. the Punjab State

Court: Punjab and Haryana

Reported in: AIR1968P& H548; [1968]22STC319(P& H)

..... in a taxing statute and either the subject is within it or not on the words of the relevant enactment and that in a taxing statute there is ..... times expressing also like l it is a well settled rule of interpretation of statutes that meaning and effect must be given to every word of the relevant enactment in construing it and as already stated the construction sought to be placed on the .....

Marchetti Vs. United States

Court: US Supreme Court

..... nothing we decide today would shield him from the various penalties prescribed by the wagering tax statutes the judgment of the court of appeals is reversed mr justice marshall took no part ..... and in costello was limited to the following questions do not the federal wagering tax statutes here involved violate the petitioner s privilege against self incrimination guaranteed by the fifth amendment .....

Grosso Vs. United States

Court: US Supreme Court

..... beyond the tax statutes for example the statute requiring narcotics addicts and violators to register whenever they enter or leave the country 18 ..... rather than bludgeoning the entire taxing scheme the court cannot evade this constitutional and statutory duty as it seems to do by labeling every provision of the wagering tax statutes as interrelated or integral there is no such narrow focus to the .....

Late R. Sridharan by Legal Heirs Mrs. Rosa Marie Stenbchler and Minor ...

Court: Chennai

Reported in: AIR1970Mad249; [1969]73ITR360(Mad)

..... should be more than one male member to form a hindu undivided family as a tax unit under the taxing statutes the court said the plea that there must be at least two male members to ..... the provisions of the hindu law both traditional and statutory and a fortiorari by the taxing statute as well 11 having thus come to the conclusion that nicolas sundaram belongs to the .....

Goodyear India Ltd. and anr. Vs. the Executive Officer, Panchayat Sami ...

Court: Punjab and Haryana

Reported in: AIR1969P& H379

..... meaning in such a situation should be preferred as in the case of fiscal and taxing statutes the matter of consideration of fairness and equity is hardly of any consequence nor is it necessary to read and for or in the paramount interests of harmonious construction and the .....

Commissioner of Income-tax, W.B. I Vs. National and Grindlays Bank Ltd ...

Court: Kolkata

Reported in: AIR1969Cal71,72CWN891,[1969]72ITR121(Cal)

..... but the principle of construction in a will is different from that in an income tax statute in interpreting the will what the judge is supposed to do is to sit in ..... and anxiety not only morally and materially but also fiscally and legally under the income tax act and other taxing statutes judicial interpretation of money by judges and courts have added fuel to the fire for .....

Pushpabai Shankarlal Sura Vs. Official Liquidator, Sholapur Oil Mills ...

Court: Mumbai

Reported in: [1970]40CompCas1017(Bom); 1969MhLJ717

..... decree or an order having the force of a decree 5 it is argued that the court fees act being a taxing statute must be strictly construed there can be no quarrel with the ..... principle but it is equally well settled that every statute must be reasonably construed and if .....