Court : Karnataka
Reported in : ILR2002KAR4170; [2003]130STC276(Kar)
..... 'stock of luxuries' means the quantity of luxuries being the own stock of the stockiest or stocks entered in the records or accounts of the stockiest or the quantity of luxuries the stockiest receives or procures, during any year, for stocking, vending or distributing or supplying to a wholesaler, intermediary, retailer or any person, but shall not include any quantity of such luxuries held in stock on the day of the date of commencement of the karnataka taxation laws (amendment) act, 1997 or on the first day of april, 2000 on which tax under the karnataka sales tax act, 1957 (karnataka act 25 of 1957) has been paid or has become ..... it is also the submission of the learned advocate-general that the view expressed by the kerala high court in the case of i.t.c. ..... act and the kerala act which came up for consideration before the high court of allahabad and high court of kerala in the cases of varshney general sales and hallmark tobacco company ltd, [1998] 108 stc 539 respectively for the very reasons given in the said decisions the impugned levy is liable to be struck down. ..... state of mysore reported in : air1975sc1443 , the full bench decision of the kerala high court in the case of yogesh trading company v. ..... state of kerala reported in [1998] 108 stc 539 ; and also the division bench decision of the kerala high court in the case of state of kerala v. i.t.c. ..... this is clear from the observation of the division bench of the kerala high court in the case of i.t.c. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1990Kant251; ILR1990KAR101; 1990(1)KarLJ18
..... state of madras, : air1963sc928 , rule 16 of the madras general sales tax (turnover and amendment rules) was held to be a law falling within the concept of the law made by the legislature as per art. ..... arise; barring others from dealing and vesting an exclusive right in the state owned corporation need not be by an act of legislature; provisions in the act as to issuance of licenses for local area would not bar, issuance of the licence to one licence to one entity for the entire state; the attack against a public corporation that it cannot run effectively and on commercial lines cannot be sustained; the vesting of the privilege in the state owned corporation is only a mode of exercising the inherent exclusive privilege of the state to deal in liquor.31. ..... state of kerala, : air1985ker111 .by the amendment of the statutory rules, a state owned corporation was given the exclusive licence to deal wholesale in liquor in kerala. ..... almost a similar case for consideration by the kerala high court in mrs, monisenan v. .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]146STC473(Kar)
..... in the writ petitions, the appellant herein assailed the constitutional validity of the karnataka tax on luxuries (hotels, lodging houses and marriage halls) act, 1979 (for short, 'the act'), as amended by the karnataka act 6 of 1995. ..... the definition of 'luxury' provided in a hotel defined under section 2(e) of the gujarat tax on luxuries (hotels and lodging houses) act, 1977 is similar to the definition defined under section 2(5) of the act. ..... in conclusion, we do not think that the karnataka state legislature in enacting the impugned amendment act has exceeded its law-making power or contravened any of the provisions of the constitution on the basis of which we could legitimately annul the impugned legislation. ..... the supreme court while examining the scope of entry 62 held that the concept of tax on 'luxury' in entry 62, list ii, of the seventh schedule to the constitution of india, cannot be limited merely to tax things, tangible and corporeal in their aspect as 'luxuries'. ..... state of kerala : [1961]3scr77 ; it must not deny equal protection of the laws as guaranteed under article 14 as held in state of kerala v. ..... union of india : [1989]178itr97(sc) , kerala hotel and restaurant association v. ..... state of kerala : [1990]1scr516 . ..... state of kerala : [1970]3scr383 . ..... state of kerala : [1961]3scr77 , state of andhra pradesh v. ..... state of assam : [1964]5scr975 , state of kerala v. .....
Tag this Judgment!Court : Karnataka
..... (iii) whether the compensation payable in favour of the petitioners is exempt from payment of tax deduction at 1 4 source(tds) and also from payment of income tax in view of section 96 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and section 194-la of the income tax act amended vide finance act 67 of 2017 w.e.f 01.04.2017 as well as the cbdt circular dated 25.10.2016?. re. ..... 3 7 11.5 under similar circumstances in relation to lands acquired for metro railways, a learned single judge of the kerala high court in the case of viswanathan m vs. ..... finance (no.2) act, 2004 inserted sec.10(37) in the act from 01.04.2005 to provide specific exemption to the capital gains arising to an individual or a huf from compulsory acquisition of an agricultural land situated in specified urban-limit subject 3 3 to fulfillment of certain conditions for specified urban land) 2. ..... the subject properties have been developed by the petitioners into a business complex and a luxury boutique hotel. .....
Tag this Judgment!Court : Karnataka
..... (iii) whether the compensation payable in favour of the petitioners is exempt from payment of tax deduction at 1 4 source(tds) and also from payment of income tax in view of section 96 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013 and section 194-la of the income tax act amended vide finance act 67 of 2017 w.e.f 01.04.2017 as well as the cbdt circular dated 25.10.2016?. re. ..... 3 7 11.5 under similar circumstances in relation to lands acquired for metro railways, a learned single judge of the kerala high court in the case of viswanathan m vs. ..... finance (no.2) act, 2004 inserted sec.10(37) in the act from 01.04.2005 to provide specific exemption to the capital gains arising to an individual or a huf from compulsory acquisition of an agricultural land situated in specified urban-limit subject 3 3 to fulfillment of certain conditions for specified urban land) 2. ..... the subject properties have been developed by the petitioners into a business complex and a luxury boutique hotel. .....
Tag this Judgment!Court : Karnataka
..... this principle, however, will not apply in the following cases: (a) where the subsequent act and the previous act are supplemental to each other; (b) where the two acts are in pari materia; (c) where the amendment in the previous act, if not imported into the subsequent act also, would render the subsequent act wholly unworkable and ineffectual; and (d) where the amendment of the previous act, either expressly or by necessary intendment, applies the said provisions to the subsequent act. 15 7 53. ..... the provisions of 2013 act have been amended by the state legislature by the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement (karnataka amendment) act, 2019, the aforesaid amendment act had received the assent of the president on 16.07.2019. ..... it is also pointed out that subsequent to the order passed by the learned single judge, provisions of 1966 act were amended by karnataka amendment act no.16 of 2019 and therefore the provisions of chapter ii and iii of 2013 act do not apply in respect of notified projects. ..... in support of aforesaid submissions, reliance has been placed on the decisions in 'state of kerala vs. ..... assistant commissioner of income-tax, punjab (2002) 7 scc1and decision of madras high court dated0307.2019 passed in w.p.no.22448/2018 and other connected matters.13. ..... darius shapur chenai' (2005) 7 scc627 'padmamma vs. .....
Tag this Judgment!Court : Karnataka
..... the learned counsel for the petitioner would contend that the several reasons assigned by the assessing officer in the assessment orders pertaining to the above years would raise the following issues: (i) section 40(a)(iib) of the income-tax act disallows the privilege fee from the assessment year 2014-15 and subsequent years only and the amendment is prospective and not clarificatory. ..... therefore, the exercise of amending the karnataka excise act with retrospective effect to enable the state government to prescribe the privilege fee at any time of the year, was obviously to ensure that the profit was conveniently characterized as 'privilege fee' and the state government could lay its hands on the same without the same being brought to tax. ..... on a consideration of the above contentions and the facts and circumstances, it is not in dispute that the privilege fee which was paid by the petitioner to the state government for the years 2004-05, 2005-06, 2006-07 was allowed as business expenditure. ..... [1997] 94 taxman 271/228 itr 463 (sc) (d) state of kerala v. .....
Tag this Judgment!Court : Karnataka
Reported in : (2007)5VST292(Karn)
..... -the karnataka tax on luxuries act, 1979 (for short, 'the act') is an enactment by the karnataka state legislature to augment the revenue to the state of karnataka, like any other taxing statutes is the subject-matter of several amendments as also challenges before the courts including the validity of the parent act and the amendments.2. ..... institutions like clubs have been so mentioned in the definition clause defining the term 'hotel' by way of addition in terms of the amending act 5 of 2000 and clubs being made a hotel and further to rub salt into the wounds, a further explanation has been added to the definition, also by the very amending act roping in a club within the net of tax irrespective of the fact that such accommodation is provided in a club whether or not, by way of business, whereas in the definition clause itself, for the term 'hotel', which though is inclusive of a club, it is only ..... petitioners are mainly aggrieved with the result brought about by the amending act 5 of 2000, making changes to the definition of the term 'hotel' and foisting a liability for payment of luxury tax on institutions like the petitioners. ..... state of karnataka reported in [2005] 4 klj 359 is also not of much assistance as there is no question of levy being either unambiguous in creating the charge or the levy under the charging section failing for uncertainty or ambiguity. ..... state of karnataka [2005] 4 klj 359.6. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR5692
..... (mysore amendment) act xvii of 1961 when the word collector was deleted from section 16(1)(2) of the l.a (mysore extension amendment) act xvii of 1961 and other provisions of the act and in its place deputy commissioner was substituted, the power of deputy commissioner to take possession of acquired lands in section 16(1)(2) of the mysore l.a. ..... under section 16(2) land acquisition (mysore extension amendment) act xvii of 1961, the deputy commissioner of the district has to take possession of the acquired lands, in the instant case, the spl. ..... kerala bar council is necessary to be stated, wherein the apex court after referring to its earlier decisions, privy council and chancellors decision has laid down the law to the effect that if the statutory authorities have not taken action by following the procedure as prescribed in the statute, then such action will be void. ..... property-grabbers, tax-evaders, bank-loan dodgers and other unscrupulous persons from all walks of life find the court process a convenient lever to retain the illegal gains indefinitely. .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(3)MPHT69; 2007(4)AIRKarR163
..... that the provisions of the very act provide for such exemptions and concessions in favour of the persons who are made to pay the levy under section 3 of the act so that ultimately such persons in reality do not have any additional tax burden and in the alternative it is also contended that the allegation of discrimination cannot be decided in the light of the effect of the provisions of this act alone, but when examined in the light of the combined effect of the provisions of the present act with the kst act, the resultant situation is that there is no material difference in the tax burden on the imported ..... the discussion in the judgments of the supreme court referred to and relied on by the learned counsel indicate that while not all taxing statues may be one impeding or obstructing the movement, like for example, levy of property tax or even levy of luxury tax or on mining activities, the levy of tax under the present enactment being directly on the very movement of goods i.e. ..... these appeals arise out of the judgment of the karnataka high court before whom the respondents had challenged the notification dated 30th march 1994 and the amendment made on 31st march 1997 pertaining to entry tax. ..... state of kerala : air1995sc1012 state of u.p. v. ..... state of karnataka (2005) 8 scc 22.33. .....
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