Judgment Search Results Home > Cases Phrase: the chhattisgarh value added sales tax amendment act 2005 Court: chhattisgarh Page 1 of about 22 results (0.145 seconds)

Smt. Priti Dubey Vs. Pramod Kumar Agrawal

Court : Chhattisgarh

Reported in : 2005(4)MPHT71(CG)

..... chokesiri & company, (1989) 1 scc 19, the apex court held that if the exclusive possession is established, and the version of the respondents as to the particulars and the incidents of the transaction is found acceptable in the particular facts and circumstances of the case, it may not be impermissible for the court to draw an inference that the transaction was entered into with monetary consideration in mind.14. ..... rather, the scene is enacted behind the back of the landlord, concealing the overt acts and transferring possession clandestinely to a person who is an utter stranger to the landlord, in the sense that the landlord had not let out the premises to that person nor had he allowed or consented to his entering into possession over the demised property. ..... accommodation control act (hereinafter referred to as 'the act') and also on the ground of using of premises for a different purpose (for commercial purpose) which is inconsistent with the purpose (residential purpose) for which the tenant was admitted to the tenancy of the accommodation, under section 12(1)(c) of the said act.3. ..... no such plea has been taken by the defendants even by way of amendment after the said cross-examination either before the trial court or before the first appellate court. ..... it has been further held by the apex court in the matter of bharat sales ltd. v. ..... 10/2005 also stands disposed of. ..... amar kaur, reported in 2005(1) s.b.r. .....

M/S. Sun Bright Marketing Pvt. Ltd., Raipur Vs. the Commissioner (Exci ...

Court : Chhattisgarh

Reported in : 2001(2)MPHT57(CG)

..... the petitioner submits that the collector on the ground of administrative exigency and/or in the public interest, may direct closure of the shops for 3 days, but in the present matter, there was no administrative exigency and as according to the sale memo the shops are required to be closed if the elections are being held in the same vicinity, the directions of the collector, raipur to close the shops of raipur district, though the elections were to be held in the adjacent district, the said closure effected under the orders of the collector is contrary to the terms of the act, general conditions and the sale ..... according to them, the state government is authorised to amend any condition of licence during the currency of the licence, unless otherwise directed, such amendment shall be effective as from the commencement of the licence and the licensee shall be bound by the same and shall not be entitled to any damages on account of any such amendment, the petitioner is neither entitled to any remission/compensation, adjustment or ..... 24-2-2001, the petition was heard in part and as the learned counsel for the respondents raised an objection that the state of chhattisgarh was a necessary party and in absence of the state of chhattisgarh, the petition deserves ..... advocate general, appeared for the newly added respondents 4 (a) and 4 (b) and submitted before the court that the return filed by the respondents 1 to 3 be treated as return filed for and on behalf of respondent 4 (a) and .....

Prashant Kumar Vs. State of C.G.

Court : Chhattisgarh

Reported in : AIR2006Chh1; 2005(4)KLT159

..... in the light of the above objects and background of the act, and in the light of the above decisions referred, now we have to examine as to whether by order dated 31.12.2002 passed by the government of chhattisgarh, which is said to be a policy decision of the government not to renew the certificate more than once the government has not disabled itself from exercising the discretion as per the amending act, in other words, whether the government has put fetter on its discretion by the impugned ..... (2) of section 5 of the act in place of the word 'shall', the word 'may' was replaced, and in the old act, the words 'be entitled' were removed and the word 'renew' the certificate of practice of any notary public for a period of five years at a time was added; thereby the government was given discretion in the matter of renewal of the certificate of practice as per the amended act. ..... the provisions of section 21 (3) the government was entitled to exempt from the payment of tax any new factory for a period of three years and any factory which, in the opinion of the government, has substantially expanded, to the extent of such expansion, for a period not exceeding two years from the date of completion of the ..... the policy behind the act there under consideration was obviously to permit sale of any article or distribution of bills or like things and in deciding that no permission would be granted at all the london county council was rightly held not to have properly exercised the discretion .....

High Court Bar Association Through its Secretary, Chhattisgarh Vs. Sta ...

Court : Chhattisgarh

..... in this batch of writ petition and writ appeals, constitutional validity of an explanation under section 2 of the chhattisgarh high court (appeal to division bench) act, 2006, added by the chhattisgarh high court (appeal to division bench) act, 2013 (amendment act 2 of 2014) has been challenged. ..... referring to the objects and reason of the enactment of the act of 2006 and the objects and reason behind the amendment of the act of 2006 by the amendment act 2014, adding impugned explanation, it was contended that while deciding batch of writ appeals national council for teachers education (air 2013 chh 167) (supra), the division bench noticed that in case there is difficulty in deciding whether the single judge exercised jurisdiction under articles 226 or 227 of the constitution, then there would be uncertainty regarding intra-court appeal which would ..... uchcha nyayalaya (khand nyayapeeth ko appeal) adhiniyam, 2005 was involved and where the appeal was dismissed as not maintainable, the supreme court upon survey of its decisions right from the case of hari vishnu kamath v. ..... commissioner of commercial tax (2009) 1 scc 8 : (air 2009 sc 1349) in which an issue with regard to maintainability of appeal under m.p. ..... tax (2009) 1 scc 8 : (air 2009 sc 1349). 5. .....

Durg Sahkari Vipnan Samiti Maryadit and ors. Vs. State of Chhattisgarh ...

Court : Chhattisgarh

Reported in : AIR2007Chh120

..... other co-operative societies can be allotted fair price shops under the order 2004 which are permitted under the chhattisgarh co-operative societies act, 1960 (for short, 'the act, 1960') or chhattisgarh swayatta sahakarita adhiniyam, 1999, to run the fair price shops, but the state vide amendment did not rectify the defect in toto, on the other hand, imposed a ceiling of maximum of three shops ..... apportioning the costs of government amongst those who benefit from it.in testing whether a retrospective imposition of a tax operates so harshly as to violate fundamental rights under article 19(1)(g), the factors considered relevant include the context in which retroactivity was contemplated such as whether the law is one of validation of taxing statute struck down by courts for certain defects; the period of such retroactivity, and the degree ..... the order 2004 in so far as it provides for appointment of sales persons in fair price shops in other areas only from among scheduled castes and other backward castes is ultra vires article 14 of the constitution.the writ petitions are disposed of with the aforesaid declarations and directions and the interim orders passed by the ..... the government is trying to eliminate 'one intermediary and to hand over the work carried out by lead agencies to a government owned statutory corporation who shall be solely responsible for distribution of essential commodities to the fair price shops without requiring the shopkeepers to make payment of the value of the .....

income Tax Officer Vs. Dhan Sai Srivas and ors.

Court : Chhattisgarh

Reported in : (2009)226CTR598; [2009]315ITR318; [2009]183TAXMAN302(NULL)

..... the state of tamil nadu reported in : (1977) 1 scc 199 held that ambiguity in the language of clause (b) of section 15, as it existed at the relevant time, the matter is made clear by the amendment made in the central act by the (sic) sales tax (amendment) act, 1972 ..... while interpreting the words 'refunded' as used in clause (b) of section 15 of the central sales tax act, 1956 the hon'ble apex court in the matter of thiru manickam and co. ..... of the act, prior to amendment in the year 2003, reads as under:any amount received by an employee of:(i) a public sector company; or(ii) any other company; or(iii) an authority established under a central, state or provincial act; or(iv) a local [authority; or](v) a cooperative society; or(vi) a university established or incorporated by or under a central, state or provincial act and an institution declared to be a university under section 3 of the university grants commission act, 1956; or(vii) an indian institute of technology within the meaning of clause (g) of section 3 of the institutes of technology act, 1961; or[(vii-a) any state government: or][(vii-b) the central ..... this amendment will take effect from 1st april, 2004, and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years ..... 1,42,703/- as the amount which was actually received by the assessee and added back rest of the amount of ex-gratia payment clamed by the assessee.4. ..... the assesses preferred an appeal against the order dated 25.4.2005 of the a.o .....

Assistant Commissioner Income Tax Raipur Vs. Major Deepak Mehta

Court : Chhattisgarh

..... been furnished during the period commencing on the 1st day of october, 1991 and ending on the 30th day of september, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or recomputation ..... assessment : firstly; where no return of income has been furnished by the assessee although his total income or the total income of any other person in respect of which he is assessable under this act during the previous year exceeded the maximum amount, which is not chargeable to income tax; secondly; where a return of income has been furnished by the assessee but no assessment has been made and it is noticed by the ao that the assessee has understated the income or has claimed excessive loss, deduction, allowance or relief ..... the instant appeal filed by the revenue under section 260a of the income tax act, 1961 (for short "the act, 1961") is against the order dated 7-10-2005 passed by the income tax appellate tribunal (for short "the tribunal") wherein the tribunal has dismissed the appeal filed by the revenue and partly allowed the cross objection filed by the assessee. 2. .....

Union of India Vs. Chhattisgarh Beverages Pvt Ltd

Court : Chhattisgarh

..... as per section 4(4)(d)(i) of the act, 1944, returnable packing is not to be included in the assesseable value and as per clause (iii) of the explanation to rule 57 a of the central excise rules, the cost of packing material which is not included or had not been included in the preceding financial years in the assesseable value of the final product under section 4 of the central excise act, does not qualify as `inputs' for the purpose of the modvat credit. ..... the tribunal has considered all the facts and came to the conclusion that the assessee had added price of the empty glass bottles and crown corks in the assessable value of the final product and as such, they are entitled to avail the modvat credit. ..... e/4117/04-nb/sm passed by the principal bench, customs, excise and service tax appellate tribunal (for short `the cestat') new delhi, on 20.07.2005 (annexure a/1) whereby the appeal filed by the respondent/assessee was allowed. 3. ..... 2/- is not the full cost of the bottles but it is a part of the cost distributed over sale units as the bottle is recycled for the number of times. .....

Asit Kumar Sen Gupta Vs. State of Chhattisgarh

Court : Chhattisgarh

..... in this criminal appeal, the appellant has called in question his conviction and sentence under section 124-a of the ipc; under sections 8 (1), 8 (3) and 8(5) of the chhattisgarh vishesh jansuraksha adhiniyam, 2005 (for short the act of 2005') and under section 18 and 39(2) of the unlawful activities (prevention) act, 1967 (for short `the act of 1967') as amended by the act of 2004. ..... sedition - whoever, by words, either spoken or written, or by signs, or by visible representation, or otherwise, brings or attempts to bring into hatred or contempt, or excites or attempts to excite disaffection towards the government established by law in india shall be punished with imprisonment for life, to which fine may be added, or with imprisonment which may extend to three years, to which fine may be added, or with fine. ..... he also admits that in article 225, application to obtain import export licence mentions his address as u-57, shakarpur, delhi, and similar address is mentioned in article 226 carrying his pan number issued by the income tax department. .....

Rungta College of Engineering and Technology Bhilai and Others Vs. Sta ...

Court : Chhattisgarh

..... however, by the constitution (ninety-third amendment) act, 2005, article 15 is amended. ..... advocate general and shri kurup, learned counsel for the state, would submit that without challenging the provisions of sections 6 and 7 of the chhattisgarh niji vyavasayik shikshan sanstha (pravesh ka viniyaman avam shulk ka nirdharan) adhiniyam, 2008 (for short "the act, 2008"), challenge to the provisions of the pravesh niyam, 2012 is not maintainable. 8. ..... challenge in this petition is to the legality and validity of rule 2.4 of the chhattisgarh engineering snatak pravesh niyam, 2012 (for short "the pravesh niyam, 2012"), notified on 03.04.2012 (annexure p-12), whereunder, the provisions of the chhattisgarh state quota, other state quota and management quota have been abolished and it was observed that 50% seats in minority institutes shall be filled from minorities and the remaining seats shall be filled up on the basis of merit. ..... the added protections to minority educational institutions makes sense only in the event that non-minorities are restricted to choosing from the general pool, and minorities from the delimited source of their own minority. .....