Court : Supreme Court of India
Reported in : AIR1964SC207; [1964]4SCR280; [1964]15STC74(SC)
..... it may be mentioned at this stage that the learned advocate-general conceded that the assessment orders for the years 1956-57, 1957-58 and 1958-59 made under the travancore-cochin general sales tax (amendment) act, 1957 (12 of 1957) and the kerala surcharge on taxes act (11 of 1957) were bad, but prayed that the state might be given liberty to assess the appellant de novo for the said years under the act. 8. ..... thereafter, the kerala legislature passed the travancore-cochin general sales tax (amendment) act, 1957 (12 of 1957) amending the act and extending its provisions to the whole state of kerala. ..... assessments for the years 1956-57, 1957-58 and 1958-59 were made under the travancore-cochin general sales tax (amendment) act, 1957 (12 of 1957) and, therefore, the provisions, if any, enhancing the rate under the act would affect the said assessments. ..... 278 was omitted by the constitution (seventh amendment) act, 1956, the agreement entered into in exercise of a power thereunder automatically came to an end and thereafter the power of the state to levy the tax came into life again. ..... further, the sales tax leviable under the act was enhanced by the kerala surcharge on taxes act, 1957 (11 of 1957) and again by the kerala surcharge on taxes act, 1960. ..... likewise the 2nd respondent assessed the company to sales tax by his orders dated 7-1-1960, 4-1-1960 and 31-3-1960 for the assessment years 1956-57, 1957-58 and 1958-59 in respect of 'works contracts'. .....
Tag this Judgment!Court : Kerala
Reported in : (1998)150CTR(Ker)564
..... 5/3(3) of the kerala plantation tax act, 1960 as amended by the kerala plantations(additional tax) amendment act, 19671.to.whereas under the kerala plantation tax act, 1960 as amended by the kerala plantations tax amendment act, 1967 (19 of 1967) which has come into force on the 1st nov. ..... a further amendment to the act was under kerala plantation tax (amendment) act, 1981 (act 25 of 1981), which received the assent of the governor on 22nd sept. ..... under kerala plantations (additional tax) amendment act, 1967, act 19 of 1967, the title of the act was changed as 'kerala plantations tax'. ..... but an amendment was made to schedule i by kerala plantation tax (amendment) act, 1976 (act 34 of 1976), which received the assent of the governor on 11th nov. ..... kerala plantation tax (amendment) act, 1980, act 18 of 1980 substituted a new schedule for the e>dsting schedule i. ..... the kerala plantation tax (amendment) act, 1975, act 12 of 1975, did not bring any modification to schedule i. ..... the question that was considered by this court as well the supreme court was whether the kerala surcharge on tax act, 1957, which came into force on 1st sept. ..... , 1957, and the said act not being retrospective in operation, it could not be regarded as law in force at the commencement of the year of assessment 1967-58-, therefore, no surcharge could be levied under the act for the asst. yr. ..... this decision was reversed by the supreme court and holding that the surcharge having come into force on ist sept. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2002MP62; 2002(1)MPHT84; 2002(2)MPLJ195
..... the levy of cess is on production of electricity and not either on consumption or sale thereof which is clear from the provision because the incidence of levy falls on the head of producer of electrical energy by his captive power plant or dicsel generator set of capacity exceeding 10 kw in total and the act of producer, producing electrical energy, is the taxing event under the provision and the quantum of the cess is to be calculated at the rate of 20 paise per unit on the total units of electrical energy produced. ..... 3 in extenso as it stands after the amendment :'3 (1) every distributor of electrical energy shall pay to the state government at the prescribed time and in the prescribed manner an energy development cess at the rate of one paise per unit on the total units of electrical energy sold or supplied to a consumer or consumed by himself or his employees during any month:provided that no cess shall be payable in respect of electrical energy :(i) (a) sold or supplied to the government of india for consumption by that government; or (b) sold or supplied to the government of india or a railway company ..... union of india (air 1960 sc 424).therefore, in pith and substance, the ordinance/act imposes tax on the sale or consumption of electrical energy. ..... there can be surcharge on income tax, surcharge on electricity and apex court decision in indian aluminum company and ors. v. ..... state of kerala and ors. ..... state of kerala and ors. .....
Tag this Judgment!Court : Kerala
Reported in : [1989]179ITR508(Ker)
..... section 3 of the amendment bill proposed to amend the kerala plantation tax act, 1960, by substituting a new schedule for the existing one. ..... plantation tax was imposed in the state by the kerala plantation tax act, 1960 (act 17 of 1960).3. ..... when an amendment was made effective to section 10(2)(vii) of the indian income-tax act, 1922, as from may 5, 1946, the bombay high court held that that the amendment was not to be reckoned for the computation of the total income of the assessee for the assessment year 1946-47. ..... could the levy be effective from the first of april, 1987, with the existing provisions of the amendment act 20. ..... the additional levy will get fastened only from the first of april after the amendment act had become effective. ..... even by the fiction, the amendment act of 1987 has been made effective only from july 1, 1987. ..... the crux of the decision contained in that, brief but brilliant, judgment is contained in the words :'in other words, the year is the unit and because a few months of the year 1957-58 were anterior to the date on which the act came into force, it cannot be said that the transactions during those months are exempt from the surcharge leviable under the act. ..... in essence, section 3 of the amendment act itself gives a contra indication. .....
Tag this Judgment!Court : Gujarat
Reported in : [1997]224ITR378(Guj)
..... 16(1)(c) of the indian it act as amended by the indian it (amendment) act, 1939, applied for the asst. yr. ..... we do not find any such express or necessary implication in the provisions of the amending act by which the amendment in s. ..... has been provided, liability to tax or the charge is directly related to the nature of capital gains earned by the assessee as on the date of transfer subjecting him not only to the charge of tax but to various other provisions as well, giving him certain rights and benefits for which he is under obligation to act in a particular manner within a particular time from the date of transfer dependent upon the nature of capital gains earned by him on the date of transfer makes the determination of nature of capital gains as on the date of transfer as integral part ..... 169, when it was observed, while considering the like provision of the indian it act, 1922 : 'the indian it act, 1922, as amended from time to time, forms a code, which has no operative effect except so far as it is rendered applicable for the recovery of tax imposed for a particular fiscal year by a finance act. ..... state of kerala : [1966]60itr262(sc) , the question arose in respect of levy of surcharge. ..... 1960-61 on the ground that by virtue of s. .....
Tag this Judgment!Court : Kerala
Reported in : [1968]21STC252(Ker)
..... there is also the fact that the legislature chose to amend section 3 of the kerala surcharge on taxes act, 1957, subsequent to the kerala general sales tax act, 1963, by the kerala surcharge on taxes (amendment and validation) act, 1966.5. ..... section 3 of the kerala surcharge on taxes act, 1957, as it stands at present reads as follows : (1) the tax payable under the kerala general sales tax act, 1963, shall, in the case of a dealer whose turnover exceeds thirty thousand rupees in a year, be increased by a surcharge at the rate of five per centum of the tax payable for that year and the provisions of the kerala general sales tax act, 1963, shall, as the case may be, apply in relation to the said surcharge as they apply in relation to the tax payable under the said act:provided that where in respect of declared goods as defined in clause (c) of section 2 of the central sales tax act, 1956, the tax payableby such ..... 139 of 1966 arises the petitioner contended that the use of the words 'by the levy of a surcharge on such taxes' in the preamble to the kerala surcharge on taxes act, 1957, indicated that what the legislature wanted was to impose a tax on the sales tax and not on the sale of goods, and that the surcharge was, therefore, not warranted by entry 54 in list ii (state list) of the seventh schedule to the constitution. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)198CTR(P& H)86; [2005]277ITR80(P& H)
..... state of kerala : [1966]60itr262(sc) , their lordships of the supreme court considered whether the kerala surcharge on taxes act, 1957, which came into force with effect from september 1, 1957, could be applied to the assessment year 1957-58. ..... : [1951]20itr572(sc) , their lordships of the supreme court considered the applicability of the amendment made in section 10(2)(vii) of the indian income-tax act, 1922, with effect from april 1, 1940, to the assessment year 1939-40 and held (headnote) :'(i) that the 1st of april, 1940, when the amendments to section 10(2)(vii) took effect, and the 1st of april, 1939, mentioned in the amended proviso, must be held to apply to the assessment year and not to the accounting year because in income-tax matters the law to be applied is the law in force in the assessment year unless otherwise ..... he further argued that even if this court come to the conclusion that the additional tax is leviable on an assessee who files return/revised return declaring net loss, the provision contained in section 143(1a) should be declared inapplicable to the appellant's case because the return filed by it for the assessment year 1989-90 relates to the financial year 1988-89 and the amendment made by the finance act, 1993, was given retrospective effect from april 1, 1989. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC2202; JT1989(3)SC398; 1989(2)SCALE233; (1989)4SCC179; [1989]3SCR719; [1989]75STC118(SC)
..... cardamom planters' association, bodinayakanur, (hereinafter referred to as 'the society') appeals from orders of the kerala high court upholding its liability to the levy of surcharge under the kerala (surcharge on taxes) act, 1957, as amended in 1970.2. ..... 30,000/- a year, be increased by a surcharge at the rate of five per centum of the tax payable for that year and the provisions of the kerala general sales tax act, 1963 shall, as the case may be, apply to the levy and 'collection of the said surcharge.kerala act 40 of 1976 stepped up the rate of surcharge by amending section 3(1) to read as follows:(1) the tax payable under the kerala general sales tax act, 1963, shall, in the case of a dealer whose turnover-(a) is not less than one lakh rupees but does not exceed ten lakhs rupees in a year, be increased by a surcharge at the rate of five per centum, and(b) exceeds ..... ten lakhs rupees in a year, be increased by a surcharge at the rate of eight per centum, of the tax payable .....
Tag this Judgment!Court : Kerala
Reported in : [1985]59STC33(Ker)
..... ill, trichur, proposed as per exhibit p1, to assess these items at 8 per cent under item 121 of the first schedule to the kerala general sales tax act, 1963 as amended in 1980. ..... it may be mentioned that exhibit p3 is for the assessment year 1980-81 (accounting period ending by 31st march, 1981) and the order is dated 24th may, 1982 and the adjustment of excess surcharge paid was made for the year to begin from 1st april, 1983. ..... it is difficult to be believe, that the assessing authority, was unaware of the entry made in the final assessment, to the effect that the adjustment of the excess surcharge was made for the 1983-84. ..... even without any further notice or consent from the petitioner, the assessing authority unilaterally adjusted the amount due towards refund under surcharge, for the year 1983-84. ..... (b) the respondent acted wholly without jurisdiction and unauthorisedly in adjusting the excess surcharge of rs. ..... so also at page 195 the notice of refund order relating to surcharge, dated nil, mentions that the excess of surcharge of rs. ..... the adjustment of excess surcharge of this year, for the year 1983-84 was made under a mistake, as stated in the additional counter-affidavit dated 16th june, 1984. ..... i direct the assessing authority to refund the excess surcharge amount specified in exhibit p3 order--rs. ..... there was excess amount under surcharge in the sum of rs. ..... exhibit p3 also specified that under surcharge a sum of rs. .....
Tag this Judgment!Court : Kerala
Reported in : [2002]125STC582(Ker)
..... until amendment through act 9 of 2000 surcharge was also payable by dealers under section 3 of the kerala surcharge on taxes act, ..... . it is the further argument of the petitioners that the term 'state surcharge' has nothing to do with the term 'surcharge' as defined in the kerala surcharge on taxes act and that the sum of 89 paise per litre does not represent the turnover tax, purchase tax or surcharge or even the cumulative sum of these three charges ; but is only a lesser amount fixed to avoid ..... section 4 of the kerala surcharge on taxes act, 1957 which enables the assessing authority to impose penalty and to forfeit the amounts collected by the dealers towards the surcharge payable under the act has no application to the assessments in question because the said provision has come into effect only with effect from april 1, 1999 and the period for assessment involved in these cases were periods prior to the said date.4. ..... the assessees aforementioned challenge the aforesaid orders on the following grounds :(i) section 46a of the kerala general sales tax act, 1963, has no application to these cases in so far as the assessees have not collected from the customers the surcharge payable by the assessee under the kerala surcharge on taxes act ..... apart, they have not kept the money collected with them and instead, paid over the element of 'state surcharge' which is entirely different from the surcharge due under the kerala surcharge on taxes act to the oil pool account of the central government .....
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