Court : Supreme Court of India
Reported in : AIR2004SC3849; 2004(5)SCALE145; (2004)11SCC223
..... according to the learned counsel, the ceiling act came into force on 8.6.1973 and the extermination of the ceiling should have been made with reference to the date of the commencement of the act it was argued that the finding of appellate authority and the high court that 23.11.1989, i.e. ..... tenancy act, 1939, other than a sub-tenant, or as a government lessee, or as a sub-lessee of a government lessee, where the period the sublease is co-extensive with the period of the lease'.9. ..... - [if on or before january 24, 1971, any land was held by a person who continues to be in its actual cultivatory possession and the name of any other person is entered in the annual register after the said date] either in addition to or to the exclusion of the former and whether on the basis of a deed of transfer or licence or on the basic of a decree, it shall be presumed, unless the contrary is proved to the satisfaction of the prescribed authority, that the first mentioned person continues to hold the land and that it is so held by him ostensibly in the name of the second mentioned person.]10. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1178; [1966]2SCR828; [1966]17STC489(SC)
..... term subject to determination on conditions mentioned therein; (6) a promissory-note agreeing to pay the difference between the price of the vehicle and the amount paid by the customer to the dealer, and interest thereon at the stipulated rate; (7) a letter from the customer requesting the appellants to pay to the dealer the amount agreed to be advanced to him; (8) a letter addressed to the appellants agreeing and undertaking to keep the vehicle, on the security of which the loan was granted, insured against "comprehensive risks"; and (9) a letter addressed to the motor vehicles authorities intimating that the motor-vehicle "is the subject of hire. ..... the high court of kerala rejected these petitions upholding the view of the sales tax officer that on the transactions between the appellants and their customers sales tax was payable under the travancore-cochin general sales tax act. ..... (2) [1939] 2 all e.r 17, 28. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1983(2)SCALE513; (1984)1SCC222; [1984]1SCR594; 1984(16)LC6(SC)
..... 1939 edition, page 97) can be found a useful principle, 'cessante ratione legis cessat ipsa lex; that is to say, 'reason is the soul of the law, and when the reason of any particular law ceases, so does the law itself.we do not however see any justification for holding that the continued application of the madras act of 1951 to south kanara district became violative of article 14 as immediately as during the period under consideration, which was just five or six years after the passing of the states reorganisation act ..... which was formerly part of the area known as state of madhya pradesh (the central provinces and berar area). ..... of the contentions urged was that the levy of sales tax in the area which was formally known as vindhya pradesh (a part 'c' state) on building materials used in a works contract was discriminatory after the merger of that area in the new state of madhya pradesh which was formed on november 1,1956 under the states reorganisation act, 1956 as the sale of building materials in a works contract was not subject to any levy of sales tax in another part of the same new state namely the area .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1459; (1977)1SCC441; [1977]1SCR914; [1977]39STC151(SC)
..... they have alternatively contended that on a true construction of the expression 'turnover' as defined in section 2(1) (s) of the act, the determinative factor is the total amount set out in the bill of sale as consideration for the sale of the liquor and since the excise duty or the countervailing duty was directly paid by the purchasers to the excise authorities and did not at all form part of the consideration for the sale of the said liquor as set out in the bills of sale, it was not permissible for the sales tax authorities to assess the turnover by roping therein something which was ..... sales tax act, 1957 (hereinafter referred to as 'the act') shall be disposed of by this judgment, as they raise a common question as to whether the excise duty deposited directly in a state treasury or a subtreasury by the purchasers of the indian-made foreign liquor called 'indian liquor' before removing the said liquor from a distillery and the countervailing duty remitted directly to a state treasury or a sub-treasury by the purchasers of the aforesaid specie of liquor before removing it from a bonded warehouse can properly be said to form part of the turnover of he manufacturer and of the owner of the bonded ..... the central provinces and berar sales of motor and lubricant taxation act 1939 f.c.r. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC2120; 1997(1)ALD(Cri)157; 1998(1)ALD(Cri)762; 1997(1)BLJR263; 1998CriLJ2930; 1998(3)SCALE53; (1998)4SCC626; [1998]2SCR870
..... a provision of the madras general sales tax (turnover and assessment) rules, 1939, which stated that, 'the excise duty, if any, paid by the dealer to the central government in respect of the goods sold by him,... ..... . having regard to the object of the 1988 act as indicated in the statement of objects and reasons, namely, to widen the scope of the definition of the expression 'public servant', which is sought to be achieved by introducing the definition of 'public duty' in section 2(b) and the definition of 'public servant' in section 2(c) which enlarges the scope of the existing definition of public servant contained in section 21 ipc, we do not find any justification for restricting the scope of the wide words used in sub-clause (viii) of section 2(c) in the 1988 act on the basis of the statement of the minister so as to exclude members of parliament and members of state legislatures ..... was whether a judge of the high court fails within the ambit of the 1947 act and in support of the contention that he was not covered by the said act, it was submitted that for prosecution in respect of an offence under the 1947 act previous sanction of an authority competent to remove the public servant as provided under section 6 of the 1947 act is imperative and that the power to remove a judge of the superior court is not vested in any single individual authority but is vested in the two houses of parliament and the president under article 124(4) of the constitution and since .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201
..... .(as the learned judge then was) speaking for the divisionbench noticed that the tax on interest under the interest-tax act ispayable even if there is no income and that it is a tax on gross receiptsof interest.the contention raised therein which was negatived by the high court,inter alia, was that interest-tax act like income-tax act also seeks tolevy tax on gross receipts and the provisions of the income-tax act are inpari materia with the provisions of the interest-tax act ..... three submissionswere made in support of the challenge: (i) that the tax is graded byreference to the annual value of the property charged, (ii) that anallowance was available to be made in respect of vacant properties, and(iii) that the basis of the tax was the same as the basis on which tax onincome from property was imposed by sections 6 and 9 of income tax act and,therefore in reality the rate was a tax on income. ..... motor spirit act, 1939 (1939 fcr 18) chief justice beaumont heldthat the impugned tax was a tax on lands and buildings. ..... . it also shows that the states are not really functioning as agents of the union government or under the directions of the latter, for then, events like those in assam (over the language problem) or in punjab (pp .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC1637; (1989)77CTR(SC)141; [1989]178ITR97(SC); (1989)3SCC634; [1989]2SCR918; [1989]74STC102(SC); 1990(1)LC157(SC)
..... collecting' the tax as defined in section 2(8) shall, before the expiry of four months from the 31st day of march in each year furnish or caused to be furnished to the income-tax officer, in the prescribed form and verified in the prescribed manner a return in respect of the immediately preceding financial year showing (a) the aggregate of the amount received in respect of 'chargeable-expenditure'; (b) the amount of the tax collected; (c) the amount of the tax paid to the credit of the central government; and (d) such other particulars as may be prescribed.the incidence of the tax is on the persons who incur the 'chargeable-expenditure' in the class of hotels to which the act applies. ..... 6(1) says:every director of inspection, commissioner of income- tax, commissioner of income-tax (appeals), inspecting assistant commissioner of income-tax, income-tax officer and inspector of income-tax shall have the like powers and perform the like functions under this act as he has and performs under the income-tax act, and for the exercise of his power and the performance of his functions, his jurisdiction under this act shall be the same as he has under the income-tax act. ..... taxes on luxuries, including taxes on entertainments, amusements, betting and ..... & berar act case [1939] fcr 18 also touches upon the 'aspect' theory at ..... the first triumvirate of cases that arose in india under the government of india act, in re central provinces & berar act xiv of 1953 [1939] fcr 18; province of madras .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC661; [1955]2SCR603; [1955]6STC446(SC)
..... sales tax act with regard to the registration of the outside dealer, the maintenance of the books of account, submission of returns by him to the sales tax authorities of the state of bihar, the production and inspection of books of account before the sales tax authorities, the search of the premises of the outside dealer by them and the imposition of penalties on him by reason of his non-compliance with the various provisions contained in the act amongst others are unwarranted and illegitimate exercise of the powers incidental to the power of taxing sales or purchases conferred upon the state of bihar by article 246(3) and the entry 54 in list ii of the seventh schedule to the constitution ..... to be taxed, the learned chief justice proceeded to say :- 'in exercise of the legislative power conferred upon them in substantially similar terms by the government of india act, 1935, the provincial legislatures enacted sales tax laws for their respective provinces, acting on the principle of territorial nexus referred to above; that is to say, they picked out one or more of the ingredients constituting a sale and made them the basis of their sales tax legislation assam and bengal made, among other things, the actual existence of the goods in the province at the time of the contract of sale the test ..... . madras sales-tax act, 1939 ..... 87 1939 bom.(p.c. ..... 1939 a.c. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC3127; JT2006(8)SC1; 2006(8)SCALE257; (2006)7SCC1
..... elected to the council of states is deleted which according to the petitioner violates the principle of federalism, a basic structure of the constitution.in the writ petition, there is a further challenge to the amendments in sections 59, 94 and 128 of the rp act, 1951 by which open ballet system is introduced which, according to the petitioner, violates the principle of 'secrecy' which, according to the petitioner, is the essence of free and fair elections as also the voter's freedom of expression which is the basic feature of the constitution and the subject matter of the fundamental right under article 19(1)(a) of the constitution.text of the statute before the amending act 40 ..... : [2004]266itr721(sc) , decided by a constitution bench comprising 5 judges, the majority judgment in paragraph 50 observed as under:yet another angle which the constitutional courts would advisedly do better to keep in view while dealing with a tax legislation, in the light of the purported conflict between the powers of the union and the state to legislate, which was stated forcefully and which was logically based on an analytical examination of constitutional scheme by jeevan reddy, j. ..... cases, residence was prescribed as a qualification (for example in the case of central provinces, berar and bengal) whereas in provinces, namely, assam, the qualification was 'a family dwelling place or a place where the elector ordinarily resided'. ..... placed reliance on british amusements catering trades association v. .....
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