Judgment Search Results Home > Cases Phrase: the kerala tax on luxuries amendment act 2005 1 Court: mumbai Page 1 of about 12 results (0.099 seconds)

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... in the result, section 4a of the kerala tax on luxuries act, 1976 and schedule thereto as amended by the kerala finance bill, 1994 are declared unconstitutional, invalid and inoperative.' 77. ..... the kerala high court, while upholding the legislative competence in enacting kerala tax on luxuries act, 1976, observed as under : '(a) in view of the word 'with our sanction' in the section it is difficult to cut down the section as valid on the ground that there is an absolute delegation of legislative function. ..... section 21 of the amendment act reads as under : 'in the long title of the maharashtra tax on luxuries act, 1987 (hereinafter, in this chapter, referred to as 'the luxury tax act'), after the words 'tax on luxuries' the words 'and tax by way of cess on other facilities, services, enjoyments, utilities, consumption, etc. ..... ' section 25 of the amending act reads as under : 'in section 3b of the luxury tax act, for sub-section (2) the following sub-section shall be substituted, namely :-- (2) there shall be levied a tax on a turnover of the receipts of a tobacconist, in so far as the turnover of receipts relates to the tobacco specified in column (2) of the table hereunder, at the rates set out in column (3) thereof. ..... ' section 22 of the amendment act reads as under : 'in the preamble of the luxury tax act, after the words 'tax on luxuries' the words 'and tax by way of cess on other facilities,services, enjoyments, utilities, consumption, etc. .....

Indian Organic Chemicals Ltd. Vs. Collector of Raigad and Others

Court : Mumbai

Reported in : 1999(2)ALLMR149; 1999(1)BomCR305; 1999(1)MhLj473

..... state of kerala : [1982]1scr519 , the supreme court had considered the constitutional validity of certain provisions of kerala abkari (amendment) act, 1967 and kerala rectified spirit ..... however, sales tax cannot be charged on industrial alcohol in the present case, because under the ethyl alcohol (price control) orders, sales tax cannot be charged by the state on industrial alcohol;(d) however, in case state is rendering any service, as distinct from its claim of so-called grant of privilege, it may charge fees based on quid ..... court dealt with the question of legislative competence of the state to impose tax or levy on industrial alcohol in the case of synthetics chemicals ..... after the amendment, the state is left with only the following powers to legislate in respect of alcohol:a) it may pass any legislation in the nature of prohibition of potable liquor referable to entry 6 of list ii and regulating powers;b) it may lay down regulations to ensure that non-potable alcohol is not diverted and misused as a substitute for potable alcohol;c) the state may charge excise duty on potable alcohol and sales tax under entry 52 of ..... observed further:'it is be noticed that the states under entries 8 and 51 of list ii readwith entry 84 of list i have exclusive privilege to legislate onintoxicating liquor or alcoholic liquor for human consumption.hence, so long as any alcoholic preparation can be diverted tohuman consumption, the states shall have the power to legislate as also to impose taxes, etc.'18 .....

Indian Hotel and Restaurants Association (AHAR), an Association duly r ...

Court : Mumbai

Reported in : 2006(3)BomCR705

..... , as the case may be, being the licensing authority, to hold ..... the sections under challenge may be gainfully reproduced:33a(1) notwithstanding anything contained in this act or the rules made by the commissioner of police or the district magistrate under sub-section (1) of section 33 for the area under their respective charges, on and from the date of commencement of the bombay police (amendment) act, 2005,-(a) holding of a performance of dance, of any kind or type, in any eating house, permit room or beer bar is prohibited;(b) all performance licences, issued under the aforesaid rules by the commissioner of police or the district magistrate or any other officer ..... entry 97 of list i of the seventh schedule itself is specific that a matter can be brought under the entry only if it is not enumerated in list ii or list iii and in the case of a tax, if it is not mentioned in either of those lists. ..... (see state of kerala and anr. v. n.m. .....

Prakash Jayawant Koli Vs. State of Maharashtra Through Secretary, Indu ...

Court : Mumbai

Reported in : 2007(6)ALLMR198; 2008(1)BomCR196; (2007)109BOMLR2140; (2008)IILLJ917Bom; 2008(2)MhLj511

..... the assumption of the division bench of the bombay high court in subhash ganpatrao kabade's case, that mahadeo koli was recognised for the first time in 1976 under amendment act, 1976, as scheduled tribe is not relatable to reality and an erroneous assumption made without any attempt to investigate the truth ..... amendment act, there is no substantial change except removing the area ..... brihamnumbai mahanagarpalika turbhe primary marathi school, turbhe, koliwada mumbai 400088 revels that the applicant's father, uncle's and cousin brothers caste is recorded as only hindu of the period 1954 and 1968 whereas the relatives and cousin uncle's caste is recorded as hindu koli of the period of 1927 to 1968 and 1941 respectively.b) the vigilance officer also obtained zerox certified copy of the applicant's uncle's school leaving certificate of turbhe marathi school, turbhe koliwada ..... the applicant by the letter dated 9.6.2005 had informed to the committee that right from his ancestor a period their caste has been recorded as koli and they all belongs to koli caste which is included in special backward category and had withdrawn his claim belonging to scheduled tribe and since the caste koli which is enumerated in special backward class list requested the committee to rant the benefit of the government resolution dated 15th ..... 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 ..... kerala and .....

Karan Dileep Nevatia Vs. the Union of India (Uoi) Through the Commerce ...

Court : Mumbai

Reported in : 2010(112)BomLR127; 2010(172)LC1(Bombay)

..... . it was the case of the appellant before the constitution bench that the award may be implemented only by an amendment modifying the relevant provisions in schedule i to the constitution, because in giving effect to the award of the tribunal, cession of the indian territory is involved, and the executive is incompetent to cede indian territory without the authority of a constitutional amendment ..... . union of india : (2005) 2 scc 436 where the supreme court has held that there is a prima facie presumption that parliament did not intend to act in breach of international law, including state treaty obligations and it is well settled that in construing any provision in domestic legislation which is ambiguous, in the sense that it is capable of more than one meaning, the meaning which conforms most closely to the provisions of any international instrument is to be preferred, in the absence of any domestic law to the contrary. mr ..... the chairmanship of the revenue secretary that the additional duty of customs on imports of wines and spirits would be withdrawn by the central government through a notification and the states would have to thereupon rationalize their duty structure for imported wines and spirits in a manner which would meet the principle of `national treatment'. the letter refers to paragraphs 1 and 2 of article iii of the gatt and states that `national treatment' implies that the domestic duties, taxes and fees have to be levied at the same rates on ..... . the state of kerala .....

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

..... parliament, it may be noted, introduced entry 92c into list i by the constitution (eighty eighth amendment) act 2003 to specifically deal with taxes on services. ..... while holding that the gift tax act, 1958 was not a tax on lands and buildings, the constitution bench came to the conclusion that entry 49 postulates a tax resting upon the general ownership of lands and buildings and a tax which is imposed directly upon lands and buildings : "the pith and substance of gift tax act is to place the tax on the gift of property which may include land and buildings. ..... state of utter pradesh21 involved a challenge to state legislation imposing a tax on goods which was sought to be sustained as a tax on luxuries under entry 62 of list ii. ..... state of kerala.9 the constitution bench held that a tax on buildings is "a direct tax on the assessee's buildings as such, and is not a personal tax without reference to any particular property". ..... the supreme court noted that "where the entry describes an object of tax, all taxable events pertaining to the object are within that field of legislation unless the event is specifically provided for elsewhere under a different legislative 21 (2005) 2 scc 515. ..... union of india.4 by that 3 air 2005 sc 3020. .....

M/s. Nagpur Distillers Private Limited and Another Vs. The State of Ma ...

Court : Mumbai Nagpur

..... in our view, the question sought to be debated has become academic in view of our findings on contention a; wherein we upheld the levy of luxury tax on pan masala containing tobacco on the ground that the luxury tax act is within the legislative competence of the state legislature under entry 62 of list ii of vii schedule to the constitution of india. ..... the provisions of sub-rule (1) of rule 3 of the maharashtra municipal corporation (local body tax) amendment rules, 2015 should be declared as unconstitutional as they are ultravires the provisions of articles 14 and 19[1][g] of the constitution of india, as also ultravires of the provisions of section 152p and 152q of the maharashtra municipal corporation act. ..... state of kerala), to deny the challenge to classification as discriminatory and how in tax matters, the basis therefor has been evaluated, shri aney, learned advocate general seeks to rely upon judgments reported at (1969) 1 scc 681 (n. ..... state of maharashtra and others).and (2005) 9 scc 53 (ramakrishna vivekananda mission .vrs. ..... 14 of 2005 and 32 of 2006. .....

Shaikh Zahid Mukhtar and Others Vs. The State of Maharashtra and Other ...

Court : Mumbai

..... in this petition, the challenge is to the constitutional validity of all the provisions of the unamended provisions of the animal preservation act and the amendment act on the ground that the same infringe articles 15, 16, 19, 21 and 25 of the constitution of india. ..... preservation act, 1976 as amended/inserted by the maharashtra act no.v of 2015 are constitutional, valid and legal; (b) however, we hold that the possession in terms of the section 5c of the maharashtra animal preservation act,1976 shall be conscious possession ; (c) section 5d of the maharashtra animal preservation act, 1976 is struck down on the ground that the same infringes the fundamental right guaranteed under article 21 of the constitution of india; (d) accordingly, wherever there is a reference to section 5d in other sections of the maharashtra animal preservation act, 1976, the same stands deleted; (e) section 9b of the maharashtra animal preservation act, ..... mirzapur moti kureshi kassab jamat and others (2005)8 scc 534), it was submitted that to satisfy the test of reasonable restriction, while imposing a total prohibition on the slaughter of bull and bullocks, it must be proved that a lesser alternative would be inadequate ..... he submitted that the fringe rights are the one which are merely desirable to make the life comfortable or more comfortable or luxurious. ..... [(1990) 4 scc 256 : 1990 scc (tax) 422 : jt (1991) 1 sc 151] and novopan india ltd. v. c.c.e ..... state of kerala (air 1978 sc 771)will not help the state. .....

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

..... it is stated that in exercise of the powers conferred under section 93(1) of the finance act 1994, the government of india, amended with effect from 1.5.2011 the notification number 1/2006 service tax dated 1.3.2006, exempting the taxable services of the description specified in column 3 of the table in the notification from so much of the service tax leviable thereon under section 66 of the finance act 1994, as is in excess of the service tax calculated on a value which is equivalent to the percentage specified in column number 5 of the said table, of the gross amount charged by the service provider for providing the taxable service. ..... sridharan, learned senior counsel appearing for the petitioners, submits that the scheme of the constitution of india and as enumerated by articles, lists i and ii of the seventh schedule and entries therein, all of which have been extensively referred in the petition, reveals that the parliament may have by the constitution (eighty-eighth amendment) act, 2003 inserted entry-92c in list-i relating to taxes on services? ..... the only other judgment and stated to be dealing with this controversy is that of the learned single judge of kerala high court in the case of kerala classified hotels and resorts association v/s union of india reported in 2013-tiol-533-hc-kerala-st. ..... v/s state of gujarat (9) (1989) 3 scc 698 elel hotels and investments limited v/s union of india (10) (2005) 2 scc 515 godfrey philips india ltd. .....

Gaurav Gupta Vs. Radhika Gupta

Court : Mumbai Goa

..... under this act it appears to the court that either the wife or the husband, as the case may be, has no independent income sufficient for her or his support and the necessary expenses of the proceedings, it may, on the application of the wife or the husband, order the respondent to pay to the petitioner, the expenses of the proceeding, and monthly, during the proceeding such sum as, having regard to the petitioner's own income and the income of the respondent, it may seem to the court to be reasonable: provided that the application for the payment of the expenses of the proceeding and ..... (j) it may be true that a statutory amendment of a rather cognate provision, like section 115 of the civil procedure code by the civil procedure code (amendment) act, 1999 does not and cannot cut down the ambit of high court's power under article ..... the high court directed that a sum of rs.1,50,000/- should be paid by the respondent-husband to the petitioner-wife, for herself as well as for their minor son from the date of filing of the complaint under section 12 of the domestic violence act, 2005, till the said complaint is again disposed of by the trial court. ..... dalvi, j), vide order dated 16/11/2010, has observed that the consideration of the income contemplated under section 24 of the act does not mean that only the numerical figures shown in the income tax returns of a party can be taken for the gospel. ..... as per the petitioner-wife, her husband was leading a lavish and luxurious life and driving .....