Court : Supreme Court of India
Reported in : (2007)209CTR(SC)177; [2007]290ITR419(SC); JT2007(5)SC261; 2007(5)SCALE416; (2007)5SCC353; 2007(1)LC497(SC); 2007(3)KCCRSN142.
..... he obtained a licence from the state of karnataka for the aforementioned purposes in terms of the provisions of karnataka excise act, 1965. ..... general appearing on behalf of the appellants, submitted that the tribunal and consequently the high court went wrong in passing the impugned judgment insofar as they failed to take into consideration that the amount in question having been levied for non-compliance of certain statutory provisions, would amount to penalty and in any event as section 43b of the act postulated that the payments in respect whereof deduction are claimed must be the amount actually paid during the assessment year, the impugned orders cannot ..... when the language in the rule in explicit terms provide that the amount required to be paid towards the cost of labels and the rule also impose an obligation on the licensee to get the labels affixed at his cost in the presence of the warehouse officer, it will not be correct to consider that the amount paid is not as a cost towards the value of labels, but as a fee. ..... it was further opined that even if the expenditure is deductible, in view of the fact that the amount in question had not been paid during the period relevant to the assessment year, the same had to be disallowed in terms of section 43b of the income tax act, 1961 (for short 'the act'). ..... maharashtra distilleries ltd. .....
Tag this Judgment!Court : Gujarat
Reported in : [1973]31STC302(Guj)
..... of june, 1969, and the dealer effecting such sale has not collected any tax under the principal act on the ground that no such tax could be levied or collected in respect of such sale or any portion of the turnover relating to such sale and no such tax could be levied or collected if the amendments made in the principal act had not been made, then the dealer shall not be liable to pay any tax under the principal act, as amended by the amending act, in respect of such sale or such part of the turnover relating to such ..... the amending act by section 9 also validated the taxes imposed, assessed or collected by the state governments up to 9th june, 1969, being the date of commencement of the amending ordinance and made suitable provision in section 10 to safeguard the interests of dealers who, relying upon the supreme court judgment in yaddalam's case ([1965] 16 s.t.c. ..... the petitioner buys cotton from dealers as well as agriculturists and sells it inside the state of gujarat as also in the course of inter-state trade or commerce. .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1996HP38
..... vicissitudes it eventually became law, in a form very different in many important matters from that in which it had been originally introduced in 1928, in the punjab land revenue amendment act 111 of that year.35. ..... xxi thereunder and consequently directing the deletion of naksha bartan illegally prepared and not to convert the classification of the government waste land recorded in the revenue records as also in occupation of the estate-right-holders into various lands and directing the modification of the government policy with respect to regularisation of encroachment detected during the settlement proceedings; andiv) direct the respondents not to hand over/deliver the revenue records to the revenue mohal staff till the completion of the ' settlement including assessment ..... is in these circumstances that, in order to judge the authenticity of the abovesaid version put forth by the petitioners, as also in order to appreciate the rival contention of the parties in view of the claim and counter-claim made by them with respect to the on-going settlement, this court sought the basic information by passing an order on 27-9-1991 to the following effect:'in order to appreciate the arguments of the learned counsel for the parties, inspection of records was conducted 'on test check ..... require that leading agriculturists and organisations of zimindars shall be consulted before the report is prepared. ..... settlement) rules, 1965, after due inquiry and investigation by the forest settlement officer .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... points for determination : in the light of the aforesaid rival contentions, the following points arise for our determination : (1) whether the impugned new provision of section 15b of the gujarat sales tax act, 1969, is within the legislative competence of the state legislature (2) if not, to what reliefs are the petitioners entitled to (3) if the impugned provision is within the legislative competence, whether the validating provision of section 4(2) of the gujarat sales tax (amendment) act, 1990, can sustain all actions taken and all taxes paid and all assessments made under ..... the limited fiction introduced by section 4(2) of the amending act states that though the ordinance is repealed, any act done under the act as amended by the ordinance shall be deemed to have been done under the principal act as amended by the amendment act. ..... it was, therefore, alternatively contended that the impugned new gujarat provision is in the nature of excise and should be stuck down as ultra vires the state legislature and beyond its legislative competence on the same line on which the division bench of the maharashtra high court struck down the pari materia provision under the new bombay section 13aa in writ petition no. ..... zila parishad), (1936) ac 352 (pc) [in re : a reference under the government of ireland act, 1920, section 51 and section 3 of the finance act (northern ireland), 1934], : [1965]56itr198(sc) (navnit lal c. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2006]146STC310(Raj)
..... trite law that such validating amendment only remains the basis or the bedrock of the principles on which the decisions are rendered by the supreme court but so far as the legislative competence to enact the provisions is concerned the same is not in question and the first part of the amendment makes it clear that in the instant case the provisions as were obtaining in the said act have been incorporated in the central act with the use of words that, 'they ..... 571 it was felt that levy of a interest would also be unsustainable, therefore by central sales tax (amendment) act, 1976 section 9 was amended and the words, 'charging for payment of interest' was inserted with retrospective effect and a validation section with regard ..... the finance act, 2000 seeking to validate the levy on interest on central sales tax was itself invalid as the provision of section 9 of the central act incorporating sub-section (2b) therein for levying interest on late payment of cst was prospective in nature; the validating act without curing the defect pointed out by the supreme court and failing to amend the section 9 of the central sales tax act retrospectively cannot stand the scrutiny of this court as validation without a corresponding retrospective amendment curing the defect is invalid for the ..... maharashtra reported in [1975] 35 stc 571 has held that as there is no substantive provision regarding penalty in the central sales tax act, no such penalty could be imposed under the central sales tax act ..... 1965 .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1977Bom355
..... ' it may be stated that clause (1a) above was added by the constitution thirty-eighth amendment act, 1975. ..... state of punjab, : 1964crilj217 , a decision on which the learned advocate general appearing for the state of maharashtra also heavily relies for the proposition that a mere mention of article 14 in a petition could not have the effect of keeping the proceedings suspended and that the court was entitled to go into the question as to whether a decision on the alleged violation of article 14 of the constitution was necessary for effectively determining the right, the violation of which has been complained of by the petitioner.13. ..... 1969, this resolution referred to the fact that since a separate machinery for speedy resettlement of the project-affected persons was necessary, a directorate of resettlement was created in september 1965, the functions of the director of resettlement were stated as follows:--(1) allotment of alternative lands. ..... (6) grant of loan facilities for village housing in new sites. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC2097; 1972(0)KLT353(SC); (1972)2SCC364; [1973]1SCR326
..... as we have already remarked, the mere possibility of the provisions in question being applicable to cases not falling within article 31-a is no ground for denying the protection of that article in respect of the cases falling within its ambit.it is pointed out that the proviso to section 2(25) makes a kudikidappukaran even of a trespasser so long as he was in occupation on the 16th august, 1968-the bill of the amending act was published on the 15th august-and continued to be in occupation till the commencement of the amending act, namely, till the 1st january, 1970. ..... (a) the amount to which the landlord is entitled under sub-section (1);(b) the costs, if any, awarded to the landlord in connection with the conduct of the proceedings after the commencement of the kerala land reforms (amendment) act, 1969;(c) the costs, if any, awarded to the tenant in connection with the conduct of the proceedings after such commencement; and (d) where such costs are awarded to the tenant, the amount due to the landlord deducting such costs. ..... if they are considered as debts due from the agriculturists then the state legislature had competence to legislate in respect of the same under entry 30 of the same list. ..... state of punjab : [1965]1scr82 , state of bihar v. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1999Bom404; 2000(2)BomCR846; 1999(3)MhLj844
..... the second proviso to section 52 of the maharashtra municipal councils, nagar panchayats and industrial townships act, 1965 (hereinafter referred to as 'the act'), which reads that, if a person is elected as a president to fill the casual vacancy of the office of the president, as provided in sub-section (8) of section 51, he shall continue in office of the president only so long as the person in whose place he is elected would have been entitled to continue, if such vacancy had not ..... we do not find that the constitution (seventy-fourth) amendment act, 1992, anywhere overstepped the powers of the amendment of the constitution, as are embodied in article ..... -third and seventy-fourth constitutional amendments, the constitution of local bodies has been granted a constitutional protection and article 243-d mandates that a seat shall be reserved for the scheduled caste and scheduled tribe in every panchayat and sub-article (4) of the said article 243-d also directs that the offices of the chairpersons in the panchayats at the village or any other level shall be reserved for the scheduled castes, the scheduled tribes and women in such manner as the legislature of a state may, by ..... in the arguments advanced before us by shri talekar, learned counsel for the petitioner the enabling power given by the constitutional amendment to the state legislatures to reserve the post of chairperson was sought to be equated with the powers delegated by the legislature to the executive under different .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(6)ALLMR256; 2006(5)BomCR901; 2006(5)MhLj503
..... sangha as also provisions of section 27a of profession tax act and having noticed the difference made by maharashtra amendment act 12 of 1991, in paragraph 17 finding has been given that grade c and d civilian employees working in 25 equipment depot air force station are not covered by definition of 'members of the forces' as required by clause (a) of said section 27a ..... above the law applied by both these division benches but in view of these arguments, we are required to comment upon the difference effected by maharashtra amendment act no. ..... the said provisions, before and after amendment are reproduced below:unamended provision considered by division bench at nagpur:section 27a - 'nothing contained in section 3 and other provisions of this act shall apply to -(a) the members of the armed forces of the union, that is to say, to whom the provisions of the army act, 1950, the air force act, 1950, or the navy act, 1957 apply serving in any part of the state.sub-sections (b), (c) and (d) are not relevant hence are not reproduced.the amended section 27a of the act after its substitution by maharashtra act ..... an established principle of interpretation that when the amending act alters the language of the statute, the alteration must be taken to have been ..... has been held that petitioners are noncombatant civilian defence personnel whose service conditions are governed by the central civil services (classification, control and appeal) rules, 1965 and many of them have army/air force code nos. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2001(1)MPHT402; 2000(7)SCALE628; 2001(1)LC271(SC); 2001(1)BomCR620; 2000DGLS(soft)1666; 2001(1)MhLJ1; 2001(1)SCC4
..... cbc-1468-2027-o, the state government informed the deputy secretary to the lok sabha that 'halba-koshti' is 'halba'/'halbi' and it should be specifically included in the proposed amendment act. ..... authorities; (6) the findings of fact recorded by the authorities based on proper and objective assessment of evidence could not be disturbed by the high court; (7) it was also not correct on the part of the high court to give undue importance to the resolutions / circulars issued by the state government contrary to law and without authority of law concerning the subject; and (8) it was not correct to say that the issue involved in the case was already closed when the same question was kept open by this court in the state of maharashtra v. ..... harikishan singh and others [ : [1965]2scr877 ] did not accept the plea of the appellant that although he was not a chamar as such he could claim the same status by reason of the fact that he belonged to dohar caste which is sub-caste of chamar. ..... thirdly, all the decisions rendered by the high courts after 1965 were not consistent with the law laid down by this court. ..... munichinnappa [ : [1965]1scr316 ] , a constitution bench of this court has held thus:it may be accepted that it is not open to make any modification in the order by producing evidence to show (for example) that though caste a alone is mentioned in the order, caste b is also a part of caste a and therefore must be deemed to be included in caste a. .....
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