Judgment Search Results Home > Cases Phrase: the kerala tax on luxuries amendment act 2005 1 Sorted by: recent Court: mumbai Page 1 of about 12 results (0.073 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 .....

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

..... the hon'ble supreme court was concerned with the uttar pradesh tax on luxuries act, the andhra pradesh tax on luxuries act and the west bengal tax on luxuries act. ..... then comes article 268a which was inserted by constitution (88th amendment) act, 2003 (section 2) and is titled as 'service tax levied by union and collected and appropriated by the union and the states', but this article has yet to be enforced. 60. ..... chapter heading 2403 was omitted from the first schedule to the ade act only with effect from 1st april, 2007, vide section 10 of the taxation laws (amendment) act, 2007 (act no.16 of 2007) read with the notification dated 29th march, 2007. ..... the 1980 amendment act to the constitution, the report of the eleventh finance commission, twelfth finance commission for the period 2005-2010 and the further finance commissions. ..... as pointed out by sri poti, it was open to the kerala legislature to decide - and it did so also - that on some items there should be one or other of the levies or both of them and to modify these levies depending upon its financial exigencies. ..... bihar chamber of commerce (supra) there are several decisions of the supreme court and high court which hold that the state's power to legislate is not curtailed by the ade act [see state of kerala v. m/s. ..... the decision of this court in state of kerala v. m/s. .....

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. .....

Adarsh Co-op. Housing Society Ltd. A Society registered under Maharash ...

Court : Mumbai

..... that in exercise of powers conferred by sub-section (1) and clause (v) of sub-section (2) of section 3 of the e.p.act read with sub-rule (3) and (4) of rule 5 of the ep rules, the central government made amendments in 1991 notification and substituted clause (iv) as under: (iv) demolition or reconstruction of - (i) buildings of archaeological or ..... the crz notification (a similar attempt to trivialize the mczma s crz recommendation was also attempted) to divert attention from serious environmental issues that would have arisen during such consideration of an application from the adarsh society for crz clearance including the fsi violation and violations of conditions in the letter of intent dated 18.01.2003, the final letter of allotment dated 09.07.2004, the memorandum dated 05.08.2005 for use of fsi of the adjoining best plot and the creation of the ..... the case of dinkar anna patil(supra), the apex court considered rule 4-a of the maharashtra sales tax officers class-i (recruitment) (amendment) rules, 1987, which provided that notwithstanding anything contained in rule 4, if in the opinion of the state government, the exigencies of service so require, the government may, in consultation with the maharashtra public service commission, wherever necessary, make appointments to the posts in relaxation of the ..... the construction of the provisions of the kerala ..... the pedestrians and people belonging to weaker sections of the society, who cannot afford the luxury of air-conditioned cars, are the .....

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. .....

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 .....

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. .....

Dr. Narote Amol Sadashivrao and Others Vs. State of Maharashtra and Ot ...

Court : Mumbai

..... shyam sunder, the supreme court held that if an amending act of the legislature is struck down for want of legislative competence or on the ground that it is violative of the fundamental rights in part-iii of the constitution, it would be unenforceable in view of article 13(2) and the old act would revive. ..... commercial tax officer2005 (1) scc 625, the supreme court has held that in order to invoke the doctrine of promissory estoppels clear, sound and positive foundation must be laid in the petition itself by the party invoking the doctrine and bald expressions without any supporting material to the effect that the doctrine is attracted because the party invoking the doctrine has altered its position relying on the assurance of the government would not be sufficient to press into aid the doctrine. 53. ..... the legislature and its delegate are the sole repositories of the power to decide what policy should be pursued in relation to matters covered by the act and there is no scope for interference by the court unless the particular provision impugned before it cane be said to suffer from any legal infirmity in the sense of its being wholly beyond the scope of the regulation-making power or its being inconsistent with any of the provisions of the parent enactment or in violation of any of the limitation imposed by the constitution?. 28. ..... state of haryana - (2004) 8 scc 1; and state of kerala v. .....

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. .....