Court : Allahabad
Reported in : (2009)20VST819(All)
..... act-15-48-order-2000 (40), dated october 25, 2000 ''physical and fitness equipment' has been included under the entry 'goods for indoor or outdoor games or sports' he submitted that the subsequent notification is a clarifactory in nature and can be a best guide for the interpretation of the present entry. ..... 2000 reveals that it was not included under the entry 'goods for indoor or outdoor games or sports' and for the purposes to levy tax at the rate of 3 percent, it has been included under the aforesaid entry. ..... goods for indoor or outdoor games m or i 3 percent or sports, except those included in any other notification issued under the act but including rubber bladders of various kinds of balls, toys, swing, jhoola, medals, cups, trophies, badges and whistles.10. ..... act-15/48-order-94,dated 01.10.1994 within the entry 'goods for indoor and outdoor games or sports' assessing authonts, however, held that 'fit kit exerciser' is not covered under the entry goods for indoor and outdoor games or sports and being not classified elsewhere liable to tax as an unclassified item at the rate of 8 percent. ..... 2000 under the entrv 'goods for indoor or outdoor games or sports' the subsequent inclusion of the physical exercise and fitness equipment vide notification no. ..... goods for indoor or outdoor games or sports m or i 3 percent, except those including in any other notification issued under the act but including rubber, bladders of various kinds of balls, toys. .....
Tag this Judgment!Court : Allahabad
Reported in : 2006ACJ2393; 2005(2)AWC1936; [2005(104)FLR589]
..... clearly supports her contention and we are in agreement with the view taken by the kerala and karnataka high court.we may at the outset, reproduce section 2(e) of the act which reads :'2 (e) 'employer' includes any body of persons whether incorporated or not and any managing agent of an employer and the legal representative of a deceased employer, and, when the services of a workman are temporarily lent or let on hire to another person by the person with whom the workman has entered into a contract of service or apprenticeship, means ..... 'thus, following the ruling of the supreme court in the above case, to construct the proviso 3 to section 30(1) of the act, we should not confine to the literal meaning pf the act, but, on the other hand, we must hold, having regard to the object of the proviso and the fact that the' insurer could be adjudged as if a judgment debtor under the decree, that in a case where an appeal is filed by the insurer challenging the judgment and award of compensation in favour of the workman, if cannot be entertained unless it is accompanied by a certificate by the commissioner to the effect that the appellant has deposited with him the amount .....
Tag this Judgment!Court : Allahabad
Reported in : 2007ACJ885; 2006(1)AWC480
..... in the opinion of the court both the reliefs (a) and (b) prayed for by the petitioner at totally misconceived, inasmuch as if the petitioner is aggrieved by the award of the motor accident claims tribunal, to which he was one of the defendants, it is open to the petitioner to file an appeal in accordance with the provisions of motor vehicles act before the hon'ble high court. ..... so far as the relief (b) is cornered, the same is consequential action taken in terms of the award of the motor accident claims tribunal dated 28th october, 2004, which has not been challenged by the petitioner despite aggrieved being the party in accordance with law and therefore, no case for interference against the proceedings initiated for executing of the lawful award of the motor accident claims tribunal cannot be entertained.14 in view of the aforesaid the present writ petition is dismissed. ..... from the award of the motor accident claims tribunal passed in the motor accident claims petition, it is apparent that the petitioner, has been held responsible to reimburse the payment made by the insurance company as the condition of the policy has been breached and he therefore, answers the description of aggrieved party so as to maintain an appeal under section 173 of the u.p. ..... rajendra kaur 1989 acj 961, as well as the high court of kerala in k.r. .....
Tag this Judgment!Court : Allahabad
Reported in : [1992]196ITR694(All)
..... since the revision petition is under section 264 of the income-tax act, 1961, we think that the ruling of the kerala high court fully supports the claim of the petitioner.12. ..... one of the grounds taken in the revision petition was as below :' because the petitioner had not made the claim under section 32(1)(vi) of the income tax act, 1961, for the cinema carbon and process carbon manufacturing plant installed in his small-scale unit which came into operation after may 31, 1974, the learned income-tax officer as well as the learned appellate assistant commissioner both have erred and acted illegally in not allowing the deduction prescribed in section 32(1)(vi) of the income-tax act, 1961.'3. ..... cit : [1984]150itr105(ker) , a bench of the kerala high court has observed as below :' accordingly, where an assessee claimed weighted deduction in an application under section 264, although he had not claimed it in the original assessment proceedings or in appeals therefrom : held, that the commissioner was bound to consider the claim. ..... in paragraph 8 of the writ petition, it has been asserted that the relevant material necessary for grant of depreciation under clause (vi) of section 32(1) of the income-tax act, 1961, was on the record of the income-tax officer for the assessment year 1975-76. .....
Tag this Judgment!Court : Allahabad
Reported in : (1976)5CTR(All)230
..... hasan : [1967]63itr791(ker) , the kerala high court found that a waqf created by an assessee, who was a mohammadan, for the benefit of his wife and children fell within section 16(3)(b) of the income tax act inasmuch as a waqf involves a transfer without consideration of the property dedicated by the assessee to a juridical person, viz. ..... further, the kerala high court itself in volume : [1967]63itr791(ker) did not follow the above case as it held in the subsequent case that waqf created by an assessee for the benefit of his wife and children fell within section 16(3)(b) of the income tax act. ..... in this state of facts at the instance of the department the tribunal referred the following question to the high court for its opinion :-'whether on the facts and in the circumstances of the case the tribunal was right in holding that income from half share of the house property names kiran kunj could not be included in the income of the assessee under section 64, of the income-tax act, 1961.'4. ..... commissioner of income tax, : [1968]67itr351(all) -'the object of enacting the provisions contained in section 16 of the act, as has often been said, is to prevent a husband or father from making revocable settlements divesting himself of the income and yet retaining indirect control over the property and the income thereunder or by transferring assets to his wife or minor children, other than for adequate consideration and thus lessening the burden of tax upon himself. .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]22STC26(All)
..... the view taken by the full bench of the kerala high court on the ground that rule 17 of the madras general sales tax rules, 1939, was not beyond the rule-making power of the state government contained in section 19 of the madras general sales tax act ..... the power conferred by rule 14-a must be read subject to the scheme of the act by observing as follows :it would not invest the revising authority with power to launch upon enquiries at large so as either to trench upon the powers which are expressly reserved by the act or by the rules to other authorities or to ignore the limitations inherent in the ..... the restrictions inherent in the exercise of power under section 12(2) read with rule 14-a, because counsel for the respondents has urged before us that the enquiry made by the deputy commissioner is inconsistent with the scheme of the act, in violation of the rules of natural justice, and in circumvention of the restrictions on the ..... act (hereinafter referred to as the act) for the opinion of this court:(a) whether on the facts and circumstances of the case the additional evidence collected by the department after the completion of assessment and appellate order can be treated as part of the record of such order for the purpose of section 10(3) of the ..... believing that any dealer is trying to evade liability for tax or other dues under this act, and that anything necessary for the purpose of an investigation into his liability may be found in any account, register or document, he may seize .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(4)AWC2961
..... ' thus, following the ruling of the supreme court in the above case, to construct the proviso 3 to section 30(1) of the act, we should not confine to the literal meaning of the act, but, on the other hand, we must hold, having regard to the object of the proviso 'and the fact that the insurer could be adjudged as if a judgment-debtor under the decree, that in a case where an appeal is filed by the insurer challenging the judgment and award of compensation in favour of the workman, it cannot be entertained unless it is accompanied by a certificate by the commissioner to the effect that the appellant has deposited with him the amount ..... a perusal of the aforesaid decision of the kerala high court shows that the bench had also stated that if appeal preferred even by the insurer succeeds, the same will jeopardise the employee's right to recover compensation from the employer also. ..... 38 of 2000, chandan v. .....
Tag this Judgment!Court : Allahabad
Reported in : [1963]47ITR510(All)
..... with the utmost respect however, i do not share the view of the learned judges of the madras and the kerala high court in these cases.it is well settled that the words 'assessment' and 'assessee' are not used in the same sense throughout the income-tax act, and some times, not even in the same section in that act. ..... at page 126 of the report it was observed by the supreme court that 'the view of the bombay high court that section 24b does not limit the liability of the arbitrator or the executor to the cases referred to under that section is correct because the appellant (the legal representative) is as much an assessee under the act as any other individual.... ..... in this case it was held that a combined reading of section 2(2) and section 24b indicated that legal representative is an assessee as define in the act (not merely as mentioned in section 24b) and could file appeals to the income-tax appellate tribunal under section 33 against orders under section 28 or section 31.in commissioner of income-tax v. ..... it follows that in the case of an assessee under section 24b the liability is not merely to assessment but also to enforcement of that liability under the relevant provisions of the act including liability to penalty under section 46(1) and to enforcement of liability under section 46(2).the madras judges also emphasised what they characterised as the limited scope of the legislative fiction imposing vicarious liability in section 24b. .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)205CTR(All)437; [2006]286ITR564(All)
..... cit : [1958]34itr850(ker) , the kerala high court while considering the question of imposition of penalty under section 38(1)(c) of the cochin income-tax act which provides imposition of penalty for concealment or for furnishing inaccurate particulars has held as follows:it is impossible to say that when a person has failed to furnish any return at all what he has done is to conceal the particulars of his income or to deliberately furnish inaccurate particulars of such income within the meaning of clause (c) of section 38(1) of the act. ..... construction of penalty provisions contained in clause (c) of sub-section (1) of section 18 of the act, we find that prior to the amendment in explanation 3 by the director tax laws (amendment) act, 1987, with effect from april 1, 1989, in a case where the person who has previously been assessed under the act does not file any return in response to the notice or even where time for filing the return has expired has not filed any return there cannot be any concealment for which penalty provision .....
Tag this Judgment!Court : Allahabad
Reported in : (2008)217CTR(All)558; [2008]299ITR219(All)
..... : [1958]34itr850(ker) the kerala high court while considering the question of imposition of penalty under section 38(1)(c) of the cochin income tax act which provides imposition of penalty for concealment or for furnishing inaccurate particulars has held as follows:it is impossible to say that when a person has failed to furnish any return at all what he has done is to conceal the particulars of income or to deliberately furnish inaccurate particulars of such income within the meaning of clause (c) of section 38(1) of the act. ..... construction of penalty provisions contained inclause (1) of sub-section (c) of section 18 of the act, we find that prior tothe amendment in explanation 3 by the direct tax laws (amendment) act, 1987 with effect from 1-4-1989 in a case where the person who has previously been assessed under the act does not file any return in response to the notice or even where time for filing the return has expired has not filed any return there cannot be any concealment for which penalty ..... has referred the following question of law under section 256(1) of the income-tax, act, 1961 (hereinafter referred to as 'the act') for opinion of this court.whether the income tax appellant tribunal was justified in holding that question does not arise of getting the account audited as the assessee was not maintaining any books of account ignoring the fact that section 44ab is a separate and mandatory provision and has no inter-link with section 44aa of the income tax, act, 1961?2. .....
Tag this Judgment!