Judgment Search Results Home > Cases Phrase: the orissa courtfees surcharge amendment amendment act 1958 Page 1 of about 245 results (0.302 seconds)

Thirumala Distilleries, Tumkur Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : ILR2002KAR2889; 2002(3)KarLJ629

..... dealing with the constitutional validity or otherwise of the uttar pradesh sales tax (validation) act, 1958 (uttar pradesh 15 of 1958), the supreme court said:'(11) the point for decision, stating it succinctly, is whether the validation act is within the ambit of entry 54 in list ii of the seventh schedule to the constitution. ..... 21,18,989/- towards the excise duty, sales tax and surcharge, for the unaccounted shortage of 11,624 litres of rectified spirit from the petitioner-distillery, on the assumption that the said rectified spirit had been illegally converted by the petitioner into indian made liquor ('i.m.l. ..... these rules bring about certain amendment in rules 2-b, 2-c, 3, 3-b and in schedules a, b and c of the karnataka excise (excise duties and privilege fee) rules, 1968 (hereinafter referred to as 'the rules of 1968'). ..... it contains the publication of the karnataka excise (excise duties and privilege fee) (amendment) rules, 1993 (hereinafter referred to as 'the amendment rules of 1993'). ..... by amendment rules of 1993, the rate of fee payable on such rectified spirit under rule 2-c is shown in schedule c at rs. .....

National Mineral Development Corporation Limited, rep. by its Regional ...

Court : Karnataka

..... . in that case, the imposition of cess on royalty at the rate of 45 paisa per rupee under section 115 of the madras village panchayat act, 1958 as amended in 1964, on royalty paid, was questioned ..... .), a challenge was made to the aforesaid orissa act 27 of 1952, with regard to the fee levied under the orissa act in respect of extraction of manganese and iron ore from a mine under a lease granted under the provisions of act 53 of 1948 ..... part of karnataka forest development fund, namely:- (a) the tax and interest levied and collected under section 98-a; (b) the money recovered for raising compensatory plantation in lieu of the forest area made over for non-forestry purposes; (c) sandal surcharges collected for the development of sandalwood resources; (2-a) the amounts referred to in sub-section (2) shall first be credited to the consolidated fund of the state and under appropriation duly made by law in this behalf, be entered in and transferred to the karnataka forest development fund. ..... ., the constitution bench of the hon'ble supreme court held that the impugned orissa state legislation empowered the state legislation to levy a fee being a percentage of the value of the mined ore at the pits mouth, the collection being intended for the development of the mining areas of the state .....

National Mineral Development Corporation Ltd Vs. State of Karnataka by ...

Court : Karnataka

..... . in that case, the imposition of cess on royalty at the rate of 45 paisa per rupee under section 115 of the madras village panchayat act, 1958 as amended in 1964, on royalty paid, was questioned ..... . (j) sri raghavacharyulu, contended that the amendment act of 1989 namely, act 10 of 1989, which inter alia amended section 98-a of the act did not have assent of the president though originally the act had received presidential assent ..... ., the constitution bench of the hon ble supreme court held that the impugned orissa state legislation empowered the state legislation to levy a fee being a percentage of the value of the mined ore at the pits mouth, the collection being intended for the development of the mining areas of the state ..... (2) the following shall form part of karnataka forest development fund, namely:- (a) the tax and interest levied and collected under section 98-a; (b) the money recovered for raising compensatory plantation in lieu of the forest area made over for non-forestry purposes; (c) sandal surcharges collected for the development of sandalwood resources; (2-a) the amounts referred to in sub- section (2) shall first be credited to the consolidated fund of the state and under appropriation duly made by law in this behalf, be entered in and transferred -:142. .....

The Coffee Board, Bangalore Vs. Famous Coffee and Tea Works, Coimbator ...

Court : Chennai

Reported in : AIR1965Mad14

..... nambir has attempted to bring the respondents case within the rule stated above: he argues that the power of marketing being given solely for the purpose of securing to the planter the best price be could get at the market, the exercise of it for a different purpose, namely, for securing coffee at a reasonable price to the consumer will be one extraneous to the objects of the act and therefore ultra vires. ..... 260 of 1958 and 165 of 1960 having been retracted before acceptance there could be no valid contract and no claim for damages would lie against the purchasers and (4) the coffee board having itself taken steps to bring down the price of coffee after the auctions could not claim any damages as it, the seller had defaulted in discharging its obligation to minimise the damages instead, it had taken steps to enhance it. ..... since its enactment there have been a number of amendments, but neither their history nor the provisions are relevant for the present purpose. ..... munrow, 1960 1 all er 455 a case that was concerned with a power of surcharge of certain councillors of a borough who had authorised unlawful payment of monies belonging to the borough council. .....

Secretary to Govt. Public Works and Transport Department, Andhra Prade ...

Court : Andhra Pradesh

Reported in : AIR1959AP538

..... the schedule annexed contained twelve articles including charcoal and electric energy.by act i of 1955, which received the assent of the president on the 21st of january, 1955 the madras essential articles control and requisitioning (temporary powers) andhra amendment act,1955 was passed extending the life of the earlier act up to 25-1-1956. ..... continued deficits in the working of the andhra power system the government had considered the desirability of increasing the rates of sale of power. ..... the rates were that the existing electricity tariffs were formulated 15 years before, that the price level of all materials and labour had gone up by 3 to 4 times in the post-war period, but the electric tariffs had not been increased except for small increase by way of surcharges with the result that the revenue realised from the andhra electricity scheme were inadequate to cover the working expenses.this step seems to have been necessitated by the accountant-general's query whether in view of the ..... surcharge was also levied which was relative to the price of fuel. .....

Godfrey Phillips India Ltd. and anr. Vs. State of U.P. and ors.

Court : Supreme Court of India

Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC)

..... . raja anand; : [1967]1scr362, while construing article 31a(2) as enacted by the constitution (seventeenth amendment ) act, 1964 the relevant excerpt of which read as :-'31a(2) in this article-- (a) the expression 'estate' shall in relation to any local area, have the same meaning as that expression or its local equivalent has in the existing law relating to land tenures in force in that area and shall also include-- (i) xxx xxx xxx xxx xxx(ii) xxx xxx xxx xxx xxx(iii) any land ..... . in december, 1956, the national development council, planning commission, government of india, and the states agreed that the sales tax in respect of inter alia tobacco should be replaced by a surcharge on the central excise duties, the income derived there from being distributed amongst states on the basis of consumption, subject to the income from the states being assured ..... . provision was made that the state which levy a tax on the sale or purchase of these commodities after the 1st april, 1958 could not participate in the distribution of the net proceeds of the additional levy under the ade act ..... . provision was also being made in the act for including specified goods in the category of goods declared to be of special importance in inter-state trade or commerce so that, following the imposition of uniform duties of excise on them, the rates of sales tax if levied by any state were subject from 1st april, 1958 to the restrictions in section 15 of the central sales tax act, 1956.61 .....

H. Puttappa and ors. Vs. the State of Karnataka and ors.

Court : Karnataka

Reported in : AIR1978Kant148; ILR1978KAR605; 1978(1)KarLJ302

..... the devolution of the assets and liabilities of the co-operative society or societies amalgamated, divided or reorganised, and the date on which the devolution takes effect; (b) specify,-- (i) the composition, strength, names and the term of office of the members (including the chairman) of the first committee; (ii) who shall be the managing director/secretary, of the new cooperative society or each of the new co-operative societies as the case may be; and (iii) the bye-laws which the new co-operative society or each of the new co-operative societies shall, until amended in accordance with the provisions of the act and the ..... the provisions in the act govern the duties and privileges, rights and liabilities, property and funds, the audit, inspection and surcharge, the dissolution and amalgamation of co-operative societies and its members. ..... as an ordermade under section 14-a (1) will havecivilconsequences adversely affecting therights of the concerned societies, the principle of audi alterampartem could have been invoked applying the rule laid down by the supreme court in state of orissa v. ..... senior deputy inspector of schools, gannavaram, air 1958 andh pra 78 wherein it is held that the right to form an association or union necessarily implies that a person is free to refuse to be a member of an association or union. ..... dasarath, (1958) 36 mys lj 204 at p. .....

The Sales Tax Officer and ors. Vs. the Sales Tax Officer and ors.

Court : Delhi

Reported in : ILR1975Delhi357; [1976]37STC356(Delhi)

..... the object of the amendment of section 15(a) of the central act in 1958 was not to create a conflict between the central act and the state sales tax laws. ..... this object was ensured by the amendment of section 15(a) of the central act in 1958. ..... exclusion from the taxation: basing themselves on the amendment made in the punjab act after the bhawani cotton mills case, the learned counsel for the assesseds argued that the amended punjab act provided that the declared goods which had been once subjected to taxation should be excluded from being shown in the turnover of a dealer subsequently. ..... 'it is important to note that the decision in devi dass gopal krishnan's case considered the same punjab act which was considered in bhawani cotton mills case but arrives at the conclusion that section 15 of the central act has to be read with the provisions of the punjab act with result that the stage of the taxation in the punjab act is automatically fixed, without the use of the words 'first or 'last' sale or purchase. ..... referring to the decision in modi spinning & weaving mills case, their lordships observed as follows at page 449: 'theeffect of this judgment is that the stage prescribed under section 15 of the central sales tax act before the amendment and the prohibition against taxation at more than one stage contained in the amended section would automatically control the provisions of the punjab general sales tax act. ..... the analogous provision in the orissa act was also similar. .....

Indian Metals and Ferro Alloys Ltd. Vs. Orissa State Electricity Board

Court : Orissa

Reported in : AIR1980Ori44; 48(1979)CLT491

..... material, as the fact that the document had been accepted by the court and made a part of the judicial proceeding, its decree or order, thereby ensuring certain rights to the parties, and the learned chief justice observed that he attached great importance to this line of reasoning contained in this decision and would have been inclined to accept the said observation without reservation, but for the fact that the registration act itself had been amended in 1929 the amendment which the learned chief ..... regards the bank guarantees it is agreed by the parties that, in addition to the recitals contained therein, the following recitals would be incorporated, namely, that the amount secured by the bank guarantee shall tbe payable to the defendant-opposite party, orissa state electricity board, in the event of the dismissal of the suits finally after the remedies of appeal and revision, including appeal before the supreme court, if any, taken by the parties, are exhausted, and it the amount covered by the guaranteehas not already been paid by the plaintiff- ..... order was later clarified by the supreme court by its order dated 10-9-1979 that the security is to be for arrears of energy charges for the period up to 31st march, 1974 and does not cover the surcharge claimed by the electricity board.the company thereafter intimated the registrar of companies in form ..... prayag din, air 1958 all 820, but their lordships did not fully explain the reasons which were adopted by the lahore full bench .....

D. Cawasji and Co. Vs. State of Mysore by Its Chief Secretary Bangalor ...

Court : Karnataka

Reported in : AIR1969Kant23; AIR1969Mys23; ILR1968KAR492; (1969)1MysLJ461

..... the education act was first enacted in the year 1941 before the advent of the constitution, the charging provisions for the education cess, namely, section 9 and the schedule to the act were amended by the elementary education (amendment) act, 1955; that the protection under article 277 is not available to education cess, and that it is necessary to ascertain the nature and character of the shop rent to determine whether the state is competent to levy education cess on shop rent after the advent of the constitution.68. even if a pre-constitution tax or cess is outside the legislative competence of ..... nambiar learned counsel appearing for some of the petitioners, argued that under the education act, education cess is levied as a surcharge or an increment to an existing tax and that it partakes the character of the principle tax on which it is an increment.52. ..... . state of andhra pradesh : [1958]1scr1422 , taxation is considered as a distinct matter for the purpose of legislative competence and the power to tax cannot be deduced from a general legislative entry as an ancillary power .....