Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Sorted by: old Court: guwahati Page 2 of about 22 results (0.095 seconds)

Radha Krishna Jalan Vs. Commissioner of Income Tax

Court : Guwahati

..... whereas in the former case in view of section 29(1) of the indian partnership act, the assignee gets no right or interest in the main partnership, except, of course, to receive that part the profits of the firm referable to the assignment and to the assets in the event of dissolution of the firm in the latter case, the sub-partnership acquires a special interest in the main partnership. ..... but, in the context of section 22 of the it act, having regard to the ground realities and further having regard to the object of the it act, namely, 'to tax the income', we are of the view, 'owner' is a person who is entitled to receive income from the property in his own right.17. ..... if for the purpose of contribution of his share of the capital in the firm the karta brought in monies out of the till of the huf, then he must be regarded as having entered into the partnership for the benefit of the huf and as between him and other members of his family he would be accountable for all profits received by him as his share out of the partnership profits and such profits would be assessable as income in the hands of the huf.what are the facts here here was the huf of which b.k. ..... bhuyan contended that the words employed in a taxing statute have to be read as they are according to grammatical meaning. ..... state of kerala : [1957]1scr837 ; j.k. .....

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

..... : [1971]82itr913(sc) , make it more than abundantly clear that a circular, issued by the central board of direct taxes, is binding on all officers and persons employed in the execution of the act, whereunder the circular may have been issued, even if the circular deviate from the provisions of the act. ..... commissioner of income-tax : [1971]82itr913(sc) that circulars issued by the cbdt under section 119 of the act are binding on all officers and persons employed in the execution of the act even if they deviate from the provisions of the act....41. ..... employing direct labour or petty labour contractors whose total bill does not increase 4.0 lacs in one financial year in a case where the builder, promoter or developer builds a residential complex, having more than 12 residential units, by engaging a contractor for construction of such residential complex, the contractor shall be liable to pay "service tax" on the gross amount charged for the construction services provided, to the builder/promoter/ developer under "construction of complex" service falling under section 65(105)(zzzh) of the finance act ..... : [1993]204itr225(ker) , the kerala high court has held that a circular of the central board of direct taxes has the force of law and can even supplant the law in the cases, where it is beneficial to the assessee and has mitigated or relaxed the rigour of the law.39. .....

Deepak Kumar Poddar Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2010)31VST8(Gauhati)

..... state of kerala reported in : (2008) 14 vst 519 : (2008) 11 scc 482 wherein the apex court took the view that if the final product can be restored to the stage of the original input by another separate process the test of consumption/use of the input in the manufacture of the final product will not be satisfied so as to attract section 5a of the kerala general sales tax act, 1963. mr. ..... the decision of the apex court in punjab aromatics : (2008) 14 vst 519 (sc) : (2008) 11 scc 482 may not strictly apply to the present case as in the said case under section 5a of the kerala general sales tax act, 1963 which was under consideration, the liability to tax was contingent on consumption of the inputs in the manufacture of other goods for sale or otherwise. ..... mahalaxmi stores : (2003) 129 stc 79 : (2003) 1 scc 70 which insists on emergence of a new commercial commodity so as to attract the same definition as contained in the assam act (the apex court was considering the definition of 'manufacture' in the bombay sales tax act, 1959 which is same as in the assam act) though, can be understood as striking a somewhat discordant note, can be explained as a decision earlier in point of time to the one rendered in sonebhadra fuels case : (2006) 147 stc 594 (sc) : (2006) 7 scc 322 and also of a bench numerically smaller than ..... , to encourage industries with a view to greater productivity and employment. .....

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... the concept of administration of justice through tribunals in respect of matters which are purely civil disputes was never contemplated by the constitution and therefore entry 95 of list i and entry iia of list iii and the erstwhile entry 3 of list ii (which is now in the concurrent list as entry 11a by virtue of the constitution (42nd amendment) act, 1976) provided for administration of justice through courts only. ..... harbhajan singh dhillon : [1972]83itr582(sc) , wherein while examining the constitutional validity of the amended wealth-tax act which included the capital value of agricultural land for the purpose of computing net wealth, the controversy waswhether the impugned act was a law with respect to entry, including entry 49 in list ii or was it one under entry 86 read with entry 97 or entry 97 itself of the list i. ..... union of india : (1993)iillj776sc , the supreme court pointed out as follows (page 295) : 'the judicial service is not service in the sense of 'employment'. ..... state of kerala : air1973sc1461 . ..... for a bench of two (state of kerala v. t.p. .....

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

..... (2), the supreme court relied on the speech made by the finance minister while moving the amendment introducing sub-section (2) and it was pointed out by the supreme court that the speech made by the members of the legislature on the floor of the house when a bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the bill explaining the reason for the introduction of the bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the ..... with the specific object of affording relief to the tea growers and to the consumers of loose tea.1988 (18) excise & customs cases 120.there also the calcutta high court pointed out that package tea is itself a concept and the same is treated as different and distinct from the bulk tea as such package tea created popularity amongst the consumer prior to 1953 and because of that fact/ the same has been levied to tax by the legislature and same was included in schedule ii to the act ..... , respondent], wherein the supreme court pointed out as follows:'the expression in the schedule to the fiscal statute and in the notification for exemption should be understood by the language employed therein bearing in mind the context in which the expressions occur. ..... air 1976 sc 10, air 1976 sc 348 and air 1980 sc 387. ..... (2001) 6 scc 764 (state of kerala v. .....

Oil India Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... specifically, the levies insofar as coal is concerned was imposed by the provisions of the cess act, 1860, west bengal primary education act, 1973, (as amended) and west bengal rural employment and production act, 1976 (as amended) whereas the levy insofar as tea is concerned, was imposed by the provisions of the west bengal primary education act, 1973 and the west bengal rural employment and production act, 1976. ..... by the west bengal primary education act, 1973 and the west bengal rural employment of production act, 1976 cesses were sought to be levied upon certain lands for raising funds for the purposes of providing primary education and employment in rural areas. ..... the apex court after noticing a distinct constitutional 'bias' towards the centre vis-a-vis the states further laid down the essential difference between the subject of a tax and the measure thereof and held that though the measure of the tax may be indicative of the nature of the tax, the same will not necessarily determine the nature thereof. ..... state of kerala held that the land on which a forest stands is not to be excluded necessarily from entry 49. .....

New India Assurance Co. Ltd. Vs. Phelishsa Bakai and ors.

Court : Guwahati

..... 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 the vehicle, or(b) if it is a public service vehicle, engaged as a conductor of the vehicle or in examining tickets on the vehicle, or(c) if it is a goods vehicle, being carried in the vehicle, or(ii) except where the vehicle is a vehicle ..... naoshir cama 1976 acj 320 (ap), that the insured and, consequently, the insurer was liable to compensate a third party dying or getting injured on account of the use of the insured vehicle at a public place irrespective of the fact whether the death or injury and disablement had been caused by rash and negligent driving or not.59. ..... in other words, the law as stated in venkata rao's case air 1943 mad 698, by madras full bench and chandre prabhuji's case : [1974]1scr442 , by this court is merely clarified by the 1976 amendment and there is no change in the law after the amendment.44. ..... the filing of cross-objections, after the 1976 amendment is purely optional and not mandatory. .....

Bus Parichalana Samity Vs. State of Assam and ors.

Court : Guwahati

..... - (1) subject to the provisions of this act and the rules made hereunder, the board may, from time to time, at a meeting convened expressly for the purpose, of which due notice, shall have been given, impose, within the limits of the municipality, the following taxes, fees and tolls, or any of them:(a) a tax on holdings situated within the municipality assessed on their annual value, payable by the owner;(b) a water-tax payable by the owner or occupier, on the annual value of holdings;(c) a lighting-tax, payable by the owner or occupier, on the annual value of holdings;(d) a latrine-tax, payable by the owner ..... it is, however, not necessary, as the language employed in sub-section (1) and sub-section (2) of section 148 indicates, that the land, which is provided or used as a parking place, must belong to, or be owned by, the municipal board concerned. ..... state of kerala : [1982]1scr519 ,.if, as we hold, a fee is regarded as a sort of return or consideration for services rendered, it is absolutely necessary that the levy of fees should on the face of the legislative provision be co-related to the expenses incurred by government in rendering the services.32. ..... barpeta road municipal board (in short, 'the respondent-board') replaced barpeta town committee in the year 1976. .....

Dilip Dutta Bhowmik and ors. Vs. Mira Dutta Bhowmik and anr.

Court : Guwahati

..... it may not be out of place to mention here that while the learned counsel for the appellants during the course of hearing readily agreed for taking expert opinion regarding to genuinity of the signatures of the testator appearing in the will, the learned counsel for the respondents refusing to agree to the same, submitted that when there is no question of execution of the will by the testator, he being at the stage of comma during the relevant period, signatures appearing in the will are forged signatures including the alleged hand writing of the testator. ..... while admitting that the caveator has alleged certain facts in respect of the very execution of the will and that such facts have to be proved by the caveator, the learned additional district judge has held that even without such facts or plea the circumstances may raise a doubt as to whether the testator was acting of his own free will in executing the will and thus, the initial onus to remove any legitimate doubts was with the propounders. ..... the overriding duty of a court of construction is to construe the language which the testator has in fact employed giving due weight to all the words and rejecting none to which a meaning can reasonably be assigned. ..... lakheswar nath reported in air 1976 gau 94 the burden of proof is shifted upon person who alleged it. ..... in fact he was the income tax consultant of the testator and he used to call him as 'bhupen da'. .....

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... the contention of the respondent in the writ appeal as well as the petitioners in some of the writ petitions is that such exemption of payment of entry tax in respect of specified goods which are subjected to tax under the state sales tax act (assam value added tax act) amounts to discrimination as importer of such goods imported from outside the state does not get the benefit of such exemption from payment of tax under section 5 of the act thereby imposing the tax on the goods imported from outside the state or union territories or imposing a higher rate of tax on such goods imported from ..... state of kerala [1995] suppl 2 scc 187 with regard to interpretation of article 254(2) of the constitution to the effect that the assent of the president under article 254(2) of the constitution is not a matter of idle formality and the president has at least to be appraised of the reasons why his assent is sought, if there is any special reason for doing so.119. ..... reported in : [1976]1scr552 and in agricultural market committee v. .....