Judgment Search Results Home > Cases Phrase: the assam amusements and betting tax act 1939 Page 1 of about 926 results (0.209 seconds)

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... mark the difference in the language of the provisions under the delhi entertainments and betting tax act which defines "entertainment" in section 3(i), "payment for admission" under section 3(m) and the charging provision under section 7: section 3(i) entertainment means any exhibition, performance, amusement, game, sport or race (including horse race) or in the case of cinematograph exhibitions, cover exhibition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately, and also includes entertainment through cable service and direct-to-home (dth) service ..... the tamil nadu entertainments tax act, 1939, passed originally in the year 1939, was an act "to impose a tax on amusement and other entertainments in the province of madras. ..... w.p.no.27071 of 2011is filed under article 226 of the constitution of india the the issue of a writ of declaration declaring imposition of 30% tax under section 4(1) of the tamil nadu entertainment tax (act), 1939 as amended by tamil nadu entertainment tax (second amendment) act, 2011 as discriminatory and confiscatory in violation of equality clause of article 14 of the constitution and direct the respondents to exempt the dth services from the entertainment tax and/or reduce the rate of tax to nil in parity with cable network as per notification no.g.o.ms.no.34 of 27.03.2008 (w.e.f. .....

D. Cawasji and Co. Vs. State of Mysore by Its Chief Secretary Bangalor ...

Court : Karnataka

Reported in : AIR1969Kant23; AIR1969Mys23; ILR1968KAR492; (1969)1MysLJ461

..... ' the supreme court said that there is no reason to give a restricted meaning to this entry so as to confine the operation of the law to be made thereunder only to taxes on persons receiving the luxuries, entertainments or amusements, that there can be no reason to differentiate between the giver and the receiver of luxuries, entertainments or amusements, and that both may with equal propriety be made amenable to the tax.the following passage in the judgmental p.585 brings out the distinction between tax on luxuries and tax on trade or calling:'..... ..... on the other hand, learned counsel for the petitioners contended that though the education act was first enacted in the year 1941 before the advent of the constitution, the charging provisions for the education cess, namely, section 9 and the schedule to the act were amended by the elementary education (amendment) act, 1955; that the protection under article 277 is not available to education cess, and that it is necessary to ascertain the nature and character of the shop rent to determine whether the state is competent to levy education cess on shop rent after the advent of the constitution.68. ..... under entry 62 in list ii, taxes on luxuries include taxes on entertainment, amusements, betting, and gambling. ..... that entry reads:'taxes on luxuries including taxes on entertainments, amusements, betting and gambling.'78. ..... 710 and 712:'entry 62 talks of taxes on betting and gambling and not of taxes on men who bet or gamble................ .....

Sree Narayana Dharma Samajam, Ayyappankavu, Kochi, Rep. by Its Secreta ...

Court : Kerala

..... : "ii) to declare that section 4(2) )(i) of the kerala taxes on luxuries act 1976 is ultra vires to the constitution of india" section 4(2) ) of the above act reads as follows: "(c) in respect of a convention centre, hall, kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature, for the charges for accommodation, amenities and services provided excluding food and beverages (i) at the rate of ten per cent where the gross charges of accommodation and other amenities and services provided is above rupees three thousand per day; (ii) at the rate of fifteen per cent ..... state of jammu and kashmir and another [(1995) 3 ktr 37 ], it has been pointed out in paragraph 10 of the counter affidavit that the apex court has observed that the tax on luxuries act falls under entry 62 , list ii of the 7th schedule of the constitution and hence is within the competence of the state legislature and that it is not the tax on income, but the tax on amenities and services. ..... while entry 92c intends to tax on 'services', entry 62 of the state list is restricted to 'luxuries' alone, giving an inclusive definition, so as to take in entertainments, amusements, betting and gambling. .....

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... : air1959sc582 the supreme court was dealing with the scope of the power of the provincial legislature under section 100 of the government of india act, 1935 with respect to entry 50 in the seventh schedule of the said act to make laws with respect to 'taxes on luxuries including taxes on entertainments, amusements, betting and gambling'. ..... state of assam : [1961]1scr809 , wherein it has been held that the freedom of trade, commerce and intercourse guaranteed by article 301 was wider than the one contained in section 297 of the government of india act, 1935, and it included freedom from tax laws also. ..... state of assam [1999] 115 stc 92, which deals with the levy of sales tax, with which we are not concerned in the present proceedings. 42. mr. ..... he also relied upon the judgment of the gauhati high court in the case of all assam zarda merchant association v. ..... state of assam : [1961]1scr809 and automobile transport case : [1963]1scr491 dealt with fiscal measures. 66. ..... state of assam : [1961]1scr809 tax on goods carried by road outside state was struck down. .....

Express Hotels Private Ltd. Vs. State of Gujarat and anr.

Court : Supreme Court of India

Reported in : AIR1989SC1949; (1990)3CompLJ275(SC); (1990)1GLR309; [1989]178ITR151(SC); JT1989(3)SC72; 1989(1)SCALE1200; (1989)3SCC677; [1989]2SCR893; [1989]74STC157(SC)

..... (5) where any proprietor fails or neglects to collect the tax payable under this act, the tax shall be paid by the proprietor as if the tax was recovered by the proprietor from the person to whom the luxury was provided and who was accordingly liable to pay the same.section 5, 6, 7, 8, 9, and 10, respectively refer to the returns to be filed by every proprietor liable to pay tax under the act; the assessment and collection of tax; the imposition of penalty; the payment of tax and panalty: appeals and revision.sections 13 and 14 speak of offences and offences by companies. ..... if the words are to be so regarded, as we think they must, there can be no reason to differentiate between the giver and the receiver of the luxuries, entertainments, or amusements and both may, with equal propriety, be made amenable to the tax... ..... of india act, 1935, with respect to entry 50 in schedule vii of the said act, to make laws with respect to 'taxes on luxuries including taxes on entertainments, amusements, betting and gambling'. ..... vs state of assam : [1961]1scr809 this court said :'...in determining the limits of the width and amplitude of the freedom guaranteed by art. .....

Godfrey Phillips India Ltd. and anr. Vs. State of U.P. and ors.

Court : Supreme Court of India

Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC)

..... dwivedi, the legislative history of the entry starting with the government of india act, 1919 would show that betting, gambling, amusements and luxury tax had been treated as distinct and separate items. ..... in the present context the general meaning of 'luxury' has been explained or clarified and must be understood in a sense analogous to that of the less general words such as entertainments, amusements, gambling and betting, which are clubbed with it. ..... venugopal also submitted that the tax sought to be imposed under the west bengal luxury tax act was in certain applications in fact a duty of excise insofar as it sought to levy tax on goods manufactured in india, it was in fact a tax on the import of goods insofar as it sought to levy a tax on goods manufactured outside india and brought into the state and it was a sales tax insofar as it sought to tax the dispatch of goods. ..... so even if tobacco is an article of luxury, a tax on its supply is within the exclusive competence of the state but subject to the constitutional curbs prescribed under article 286 read with sections 14 and 15 of the central sales tax act, 1956 and most importantly the ade act of 1957 under which no sales tax can be levied on tobacco at all if the state was to take the benefits under that act.68. ..... the state of assam : [1961]1scr809 ; the automobile transport (rajasthan) v. .....

Mumbai Grahak Panchayat Vs. State of Maharashtra

Court : Mumbai

Reported in : (1983)85BOMLR218

..... (3) even otherwise, the act is a valid piece of legislation as levying a tax on entertainment and amusement and is within the legislative competence of the state legislature under entry 62, list ii of schedule vii of the constitution of india. ..... we must give a very wide interpretation to the entry relating to entertainment and amusement and we must not allow ourselves to be influenced by the fact that the medium of television is likely to be used for some purpose other than entertainment and amusement, or that the tax appears to be a harsh imposition to people generally. in y.v. ..... 894, the supreme court was concerned with the validity of the mysore cinematograph shows tax act which was sought to be justified on the ground that it is a tax on entertainment and amusement. ..... this taxing measure has been enacted with a view to levy a tax which, according to the state government, is covered by entry 62 of list ii of the seventh schedule to the constitution of india which reads as follows:taxes on luxuries, including taxes on entertainment, amusements, betting and gambling.we are not concerned with betting and gambling which is included in entry 62.8. ..... it may be recalled that the bombay lotteries and prize competitions control and tax act of 1948 was held to be valid on the ground that the act dealt with betting and gambling which was a part of entry 62. .....

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

..... further, it is pointed out that under entry 62 of list ii (state list) the states are empowered to impose tax on luxuries including taxes on entertainment, amusement, betting and gambling. ..... in the present case, service tax levied on services rendered by mandap-keeper as defined in the said act under sections 65, 66 and 67 of the finance act has been challenged by the appellants on the following two grounds: (a) that it amounts to a tax on land and, therefore, by reason of entry 49 of list 2 in of the seventh schedule of the constitution, only the state government is competent to levy such tax; and (b) insofar as it levies a tax on catering services, it amounts to a tax on sale and purchase of goods and, therefore, is beyond the competence of parliament, particularly in view of the definition of tax on sale and purchase of goods contained in article 366(29-a)(f) of the constitution." 55. ..... srinivasa setty air 1981 sc 972 in the context of the absence of a machinery provision for computation of tax on goodwill, in the context of section 45 of the income tax act 1961, for the it was observed: "the character of the computation provisions in each case bears a relationship to the nature of the charge. .....

Arjun Singh Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Reported in : 1992(0)MPLJ693

..... that this special leave petition should be admitted for consideration of the validity of the high court's directions in the following sentences in paragraph 42 of the judgment: -'we therefore, allow the petition and quash the order of the collector dated 10-4-1987 condoning defaults the exemption granted under section 28 of the lottery act to churhat society for payment of tax by the chief minister on 15-5-1987 and by the cabinet on 10-5-1988 as being without application of mind and declare that churhat society was granted a licence to hold only one draw for a private lottery under ..... the above test as a guide for understanding the expression 'definite matter of public importance', it is clear to us that the conduct of the two chief ministers of the congress party at the relevant time in granting licence to the lottery at churhat and granting tax exemption to the said lottery as also the alleged acquisition of disproportionate assets and wealth by the petitioner, at the relevant time, are 'definite matters of public importance' and it cannot be alleged against the state that in issuing the impugned notification attempt has been made to make a fishing and roving enquiry into the vague and ..... taxes on luxuries, including taxes on entertainments, amusements, betting and gambling.'37. ..... assam, air 1961 sc 232 and kannan d.h.p. co. v. .....

Chartered Accountants Association Vs. Union of India

Court : Guwahati

..... that the real distinction between these two acts seems to be that whereas the income tax act, 1961, purports to tax the true income, there is no such pretence in the west bengal panchayat act which uses the annual value merely for the purpose of valuation of the property to be taxed.it was, therefore, submitted that the impugned levy of tax on services rendered by a professional with reference to the gross receipts for the services rendered is really a tax on the activity of the professional rendering his services and, therefore, merely because the measure of tax is the gross receipts, the tax does not cease to be a tax on the ..... cantonment board air 1959 sc 582, under section 100 of the government of india act, 1935 read with entry 56 in schedule vii thereto the provincial legislature had the power to make law with respect to "taxes on luxuries, including taxes on entertainments, amusements, betting and gambling". .....