Court : Karnataka
Reported in : ILR1996KAR2052
..... (2) without prejudice to the generality of the foregoing power, the commissioner may, on his own motion or on an application by a registered dealer liable to pay tax under the act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue, clarify the rate of tax payable under this act in respect of goods liable to tax under the act, and all officers and persons employed in the execution of this act shall observe and follow such clarification. ................. ..... in the context of section 119 of the central act recently the supreme court in the case of kerala financial corporation v. ..... to sum up it is held that : (i) a statutory clarification under section 3a(2) of the act can be issued only in respect of rate of tax payable under the act in respect of goods liable to be taxed under the act; (ii) such clarifications can be issued only if on a fair reading of the respective provisions/entries pertaining to rate of tax under the act and the schedules thereto, genuinely raises a doubt regarding the rate of tax applicable to any taxable goods; (iii) the clarification should spell out the reasons which has prevailed with the commissioner to issue the same, so that, if challenged, its validity can .....
Tag this Judgment!Court : Karnataka
Reported in : [2004]138STC62(Kar)
..... when, as in section 2(9), the definition has been cast deliberately in the widest terms and the draftsman has endeavoured to cover every possibility so as not to exclude even distant categories of men employed either in the primary work or cognate activities, it will defeat the object of the statute to truncate its semantic sweep and throw out of its ambit those who obviously are within the benign contemplation of the act. ..... in determining the infringement of the right guaranteed under article 19(1), the nature of right alleged to have been infringed, the underlying purpose of the restriction imposed, the extent and urgency of the evil sought to be remedied thereby, the disproportion of the imposition, the prevailing conditions at the time, enter into judicial verdict ( : [1981]3scr92 , laxmi khandsari v. ..... a hotelier or a restaurateur engaged in re-selling of goods purchased by him in the course of inter-state trade or commerce or a dealer engaged in vending of liquor including beer), or a hotelier or a restaurateur operating in the same premises or a premises attached to a place where liquor including beer is served, a dealer running a sweet meat stall or ice cream parlour, so elects, accept in lieu of the amount of the tax payable by him, under this act, during any year, by way of composition, an amount at the rate of four per cent of his total turnover.'7. ..... government of kerala : air1997sc128 . .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(4)ALT591; (2003)182CTR(AP)625; [2003]261ITR611(AP)
..... the commissioner accordingly concluded that the wealth tax officer's orders were erroneous and prejudicial to the interest of the revenue and accordingly set aside the orders of assessment and directed the wealth tax officer to recompute the net wealth of the assessee by treating the annuity policies as 'assets' within the meaning of section 2(e)(2)(ii) of the act and allow exemption under section 5(1)(vi) of the act to the extent specified therein. ..... , 23 itr 83 kerala high court observed that the language used in section 263 of the income-tax act has a very wide import. ..... the plain language employed in section 25(2) of the act, with which we are concerned for the present, does not admit of any such interpretation. ..... the assessee filed objections to the show cause notice explaining that his claim for exemption was on the basis of the appellate assistant commissioner's order dated 3-1-1983 for the assessment years 1976-77 and 1977-78. ..... he claimed exemption in respect of the value of annuity policies on the basis of the appellate assistant commissioner's order dated 3-1-1983 for the assessment years 1976-77 and 1977-78 in his own case.3. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : III(2005)ACC243; 2005ACJ1170; 2004(5)ALD781; 2004(6)ALT547
..... to any passenger of a public service vehicle caused by, or arising out of, the use of the vehicle in a public place:provided that a policy shall not be required--(i) to cover the liability in respect of the death, arising out of and in the course of his employment, of the employee of a person insured by the policy or in respect of bodily injury sustained by such an employee arising out of and in the course of his employment, *[other than a liability arising under the workmen's compensation act, 1923 (8 of 1923), in respect of the death of, or bodily injury to, any such employee--(a) engaged in driving ..... , and since the possibility of the deceased saving some amounts, which would make him eligible for complete exemption from income tax liability, cannot be ruled out, the entire amount of salary received by the deceased has to be taken into consideration for computing the compensation payable to the claimants. ..... 15,000/- as held in general manager, kerala state road transport corporation v. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1987All235
..... ours is a case of awarding sentences for different offences to the courts where sentences are bound to differ on the fact of each case whereas that was so in the kerala buildings tax act. ..... the aforesaid case affords no assistance to the petitioner inasmuch as in enacting the kerala building tax act ..... evidence was required, it must be supposed that it was before the legislature when the act was passed; and if any special finding was required to warrant the passage of the particular act, it would seem that the passage of the act itself might be held equivalent to such finding. ..... they made a categorical statement at the bar supported also by elaborate written arguments that the names and addresses of the witnesses to be examined at the trial would, as a matter of law, in each case be available to the accused and his counsel before the trial begins in view of section 10 (4) of the act as well as the provisions of the code of criminal procedure. ..... pointed out above, the words ''administration of justice' were omitted from entry 3 of list ii by the constitution (forty second endment) act, 1976. ..... '....whatever other benefits the guarantee to an accused that his trial be conducted in public may confer upon our society, the guarantee as always been recognised as a safeguard against any attempt to employ our courts as instruments of persecution.'90 ..... was similar to entry 3 of, list ii of the constitution, as it stood before its amendment by the constitution (forty second amendment) act, 1976.56. .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(3)AWC2915
..... by the cantonment board;and whereas, the central government have duly authorized the cantonment board, meerut to impose the toll tax above said as required under section 63 of the said act;now therefore, in exercise of the powers conferred by section 60 of the said act, the cantonment board, meerut with the previous sanction of the central government, hereby imposes toll tax on the entry of commercial vehicles entering and passing through the limits of meerut cantonment payable by the owner of the vehicle or the person in charge of the vehicle at the rates specified in the schedule ..... -- the state government may cause such rates of toll, as (it things fit) to be levied upon any road or bridge which has been or shall hereafter be made or repaired (at the expense of the central or any state government) and may place the collection of such tolls under the management of such persons as may appear to (it) proper, and all persons employed in the management and collection of such tolls shall be liable to the same responsibilities as would belong to them if employed in the collection of the land-revenue ..... but subsequent to the enactment of section 55, section 100 of the code of civil procedure was substituted by a new section by section 37 of the code of civil procedure (amendment) act, 1976 with effect from february 1, 1977 and the new section 100 provided that a second appeal shall lie to the high court only if the high court is satisfied that the case involves a ..... of kerala and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : IV(2006)ACC114; 2007ACJ2840
..... , the life expectancy of the deceased and the dependants, the amount that the deceased would have earned during the remainder of his life, the amount that he would have contributed to the dependants during that period, the chances that deceased may not have lived or dependants may not live up to the estimated remaining period of their life expectancy, the chances that the deceased might have got better employment or income or might have lost his employment or income altogether. ..... great changes were brought about by the english fatal accidents act, 1846 (now fatal accidents act, 1976) and the law reforms (miscellaneous provisions) act. ..... lord wright in davies case said:the actual pecuniary loss of each individual entitled to sue can only be ascertained by balancing on the one hand, the loss to him of the future pecuniary benefit and on the other, any pecuniary advantage which from whatever source comes to him by reason of the death.these words of lord wright were adopted as the principle applicable also under the indian act in gobald motor service ltd. v. r.m.k. ..... it is due to the scheme of the income tax act, the income of minor children is required to be clubbed in the hands of minor's father which in turn obliges the deceased, i.e. ..... subhagwanti 1966 acj 57 (ii) general manager, kerala state road trans. .....
Tag this Judgment!Court : Orissa
Reported in : II(2003)ACC625; 2004ACJ1411; (2003)ILLJ920Ori; 2003(I)OLR33
..... clause (b), unless the amount in dispute in the appeal is not less than three hundred rupees; -provided further that no appeal shall lie in any case in which the parties have agreed to abide by the decision of the commissioner or in which the order of the commissioner gives effect to an agreement come to by the parties: provided further that no appeal by the employer under clause (a) shall lie unless the memorandum of appeal is accompanied by a certificate by the commissioner to the effect that the appellant has deposited with him the amount payable under the order appealed ..... a pari materia proviso, which was second proviso to section 7(7) of the payment of gratuity act, 1972, which had laid down that no appeal by an employer shall be admitted unless at the time of preferring the appeal, the appellant either produces a certificate of the controlling authority to the effect that the appellant has deposited with him an amount equivalent to the amount of gratuity required to be deposited under sub-section (4) of deposits with the appellate authority such amount. ..... the bar created by section 406(2)(e) to the entertainment of the appeal by a person who has not deposited the amount of tax due from him and who is not able to show to the appellate judge that the deposit of the amount would cause him undue hardship arises out of his own omission and ..... 'the kerala high court also ..... contended that the question is no more res integra and is settled by decisions of karnataka and kerala high courts .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1986)52CTR(P& H)305; [1986]159ITR920(P& H)
..... on application under section 256(1) of the act, the tribunal has referred the following question for opinion to this court:'whether, on the facts and in the circumstances of the case and in view of the amendment of section 2(14)(ii) of the income-tax act, 1961, with effect from april 1, 1973, the tribunal was justified in law in holding that income from capital gains on sale of jewellery was taxable for the assessment year 1973-74 ?'7. ..... however, the income-tax officer did not agree with the stand of the assessee and since the amendment contained in section 2(14)(ii) of the act came into effect on april 1, 1973, it was held that in the assessment year 1973-74, because of the amended provision, capital gains tax was leviable on the sale of jewellery. ..... different phraseologies are employed while making amendments but whenever amendments are made with effect from the first day of april of any financial year, according to the dictum of the supreme court in the aforesaid case, the amendment would apply to the assessments to be made for that year and that is what the tribunal has held and we are in agreement with that.10. ..... state of kerala : [1966]60itr262(sc) , we find that the decision of the tribunal is correct and the question deserves to be answered in the affirmative, i.e. ..... state of kerala : [1966]60itr262(sc) .6. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2003)133PLR265; [2003]132STC397(P& H)
..... it is hard to ignore the legislative intent to give definite meaning to words employed in the act and adopt an interpretation which would tend to do violence to the express language as well as the plain meaning and patent aim and object underlying the various other provisions of the act.33. ..... in para 24 of this report, it has been observed that 'it is a familar principle of statutory construction that where you find in the same section express exceptions from the operative part of the section, it may be assumed, unless it otherwise appears from the language employed, that these exceptions were necessary, as otherwise the subject matter of the exceptions would have come within the operative provisions of the section.'11. ..... ' the court further observed that 'the operation of the notifications has to be judged not by the object which the rule-making authority had in mind but by the words which it has employed to effectuate the legislative intent'.27. ..... he pointed out that in the present case also, the provision for exemption of sales tax under section 13-b of the act has been incorporated in order to promote industrial growth in the state of haryana and, therefore, the restriction placed in the negative list has to be construed strictly and in a manner which promotes the objective and purpose of the provision for exemption.9. mr. ..... the state of kerala, a.i.r. .....
Tag this Judgment!