Judgment Search Results Home > Cases Phrase: the orissa courtfees surcharge amendment amendment act 1958 Court: mumbai Page 1 of about 16 results (0.120 seconds)

Wipro Products Limited and Another Vs. the State of Maharashtra and An ...

Court : Mumbai

Reported in : [1989]72STC69(Bom)

..... 97 though, however, after the amendment the relevant entry is numbered as 92-b which was inserted by the 46th amendment by act of 1982 as per section 5 which reads as :'taxes on the consignment of goods (where the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-state trade or commerce. ..... section 7-a of the madras general sales tax act, 1959 which was introduced by the tamil nadu general sales tax (amendment) act, 1970 was couched more or less on the same phraseology as that of section 5a of the kerala general sales tax. in m. k. ..... . the duty of excise was imposed under an ordinance on coal and coke, which was despatched by train by collieries or coke plants and which was to be collected by the railway administration by means of surcharge on freight and the said duty of excise was made recoverable either from the consignor or consignee as the case may be ..... . section 27 of the bihar and orissa excise act was under consideration and the petitioners therein had challenged the imposition of duty of excise on foreign liquor imported into the state initially levelled at rs ..... . state of orissa : [1966]1scr865 .....

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

..... there are a large number of cases in which this has been done, but the case most in point is the opinion of the federal court in in re hindu women's right to property act, 1937, and the hindu women's rights to property (amendment) act, 1938 [1941] fcr 12 ; [1941] 4 flj 1 , a reference made to it under s ..... by the constitution (forty-second amendment) act, 1976, the advice of the council of ministers is binding upon the president, and, therefore, the recommendation could be said to be the decision of the government which is introducing or moving the bill. ..... inserted in the said act by the income-tax and excess profits tax (amendment) act, 1947, which authorized the imposition of a tax on capital gains, was invalid as being ultra vires the central legislature. ..... interested, or which varies the meaning of the expression 'agricultural income' as defined for the purposes of the enactments relating to indian income-tax, or which affects the principles on which under any of the foregoing provisions of this chapter (that is, chapter i of part vii) money are or may be distributable to provinces or states, or which imposes any such federal surcharge as is mentioned in the foregoing provisions of this chapter, shall be introduced or moved in either chamber of the federal legislature except with the previous sanction of the governor-general in his discretion ..... state of andhra pradesh : [1958]1scr1422 the contentions of the state must, therefore, stand negatived.73 ..... state of orissa, : [1954]1scr1 .....

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

Court : Mumbai

..... 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. ..... represent proceeds attributable to union territories, shall not form part of the consolidated fund of india but shall be assigned to the states which the tax is leviable in that year and shall be distributed among those states in accordance with such principles of distribution as may be formulated by parliament by law and the determination has to be by formulation of principles and that is provided by clause (3). article 270 which also had been substituted by the same constitutional amendment act deals with taxes levied and ..... (1) all taxes and duties referred to in the union list, except the duties referred to in the union list, except the duties and taxes referred to in articles 268, 268a and 269, respectively, surcharge on taxes and duties referred to in article 271 and any cess levied for specific purposes under any law made by parliament shall be levied and collected by the government of india and shall be distributed between the union and the states in the manner provided in clause (2). ..... (f) section 7 of the act was repealed in 1958 and, therefore, was not in force in 2006, when the impugned notification was issued. ..... state of orissa 1954 scr 1. (12) p. .....

Municipal Labour Union and Others Vs. The State of Maharashtra, Throug ...

Court : Mumbai

..... by this ordinance, the respondent no 1 undertook various amendments to the said act and the bombay village panchayat act, 1958 so as to illegally introduce a levy of the local body tax to replace octroi. ..... it was also stated that for implementation of the local body tax it is required that those traders who are liable to pay the local body tax are required to be registered as per the provisions of the amending act and the same is required to be done 30 days prior to 1st april 2010 and therefore, process should be initiated to collect data from concerned authorities, namely, sales tax, labour department, excise etc. ..... that there is a clear conflict in the provisions of the amending act 2009 and rules 2010 on the one hand and the existing provisions of the said act on the other. ..... it is denied that the impugned amending act is contrary to the articles 243w, 243x and 243y of the constitution of india and it is rendered nugatory the said constitutional provisions as the state government is conferring upon itself the power to decide on behalf of corporation as alleged or at all ..... it is stated that the impugned act is per se ultra vires and unconstitutional inasmuch as it violates the provisions of part ix a of the constitution of india and is also against the basic objects and reasons of the 74th amendment act, 1992. ..... (x) the property owner who is under legal obligation to file the return in regard to self assessment but fails to do so, would be liable to pay surcharge which is irreducible. .....

Mr. Kamla Kant Dube and Another Vs. M.V. Umang and Others

Court : Mumbai

Reported in : AIR2000Bom211; 2000(2)ALLMR48; 2000(2)BomCR556

..... the arrest of the vessel while in indian waters by an order of the concerned high court, as defined under the merchant shipping act, 1958 (section 3(15)) attracts the jurisdiction of the competent court to proceed with the trial, as in the case of any other suit, as an action against the owner, and any decree obtained by the plaintiff is executable against any property of the owner available within jurisdiction, including the security furnished by him for release of the vessel.'19. ..... it may be noted that under the merchant shipping act, 1958, high court in relation to a vessel means the high court within the limit of whose appellate jurisdiction the port of registry of the vessel is situate; or the vessel is for the time being; or the cause of action wholly or in part arises.22. ..... the shipping development fund committee was a case before this court in which the question raised was whether the suit filed for realisation of mortgaged security against the defendant vessel anchored at the port of bombay under the merchant shipping act, 1958 could be entertained and tried under the admiralty jurisdiction of this court. ..... we are of the opinion that in view of the clear provisions of section 7(2) of the criminal law amendment act, 1952 and articles 14 and 21 of the constitution, these directions were legally wrong.24. ..... also see state of orissa v. .....

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

..... . by the rajasthan tenancy (amendment) act, for the first time, provisions in chapter iiib prescribing a ceilings on holdings of agricultural lands got introduced into the '1955 act', this amending act of 1960 received presidential assent on 12th march 1960 ..... (4) whether in view of the repeal of the principal act by the repeal act, the government of maharashtra can: (a) recall/cancel/modify the exemption order granted either under section 20 of the principal act; (b) enforce circulars for implementation of exemption orders issued under section 20 of the principal act prior to the repeal of the principal act; (c) acquire the land by issuing notification under section 10(3) of the principal act; and (d) take any action of whatsoever nature on account of noncompliance/ breach of exemption order issued under section 20(1) of the principal act? ..... . thereafter, successive amendments were made to chapter iiib of the '1955 act' which, while maintaining the ceiling at 30 standard acres, however, recognised certain transfers effected after 1958, which were not originally so recognised in fixing the ceiling ..... . the second schedule to the act inter alia prescribes rs.10/as courtfees stamp to be paid on an application for exemption of vacant land under section 20 of the act .....

State of Maharashtra Vs. Prashant S/O Pritamkumar Shegaonkar

Court : Mumbai Aurangabad

..... the advantage of any set off to which he may be entitled under rule 72:provided further that, if as a result of some bona fide mistake or miscalculation the amount deposited falls short of the full amount of the purchase money, the court may in its discretion, allow the shortfall to be made up after fifteen days of sale, and if the full amount of the purchase money is deposited within such time as the court may allow, the court may condone the delay, if it considers it just and proper to do so.7 section 2(l) of bombay stamps act, 1958 ..... the question that arose for determination in the matter before the supreme court was as to whether under section 147 of delhi municipal corporation act, 1957, surcharge on duty is payable on a sale certificate issued by the civil court under order xxi rule 94 of the code of civil procedure.5 reliance is also placed by the applicant before district court, on the judgment of the supreme court in the matter of b. ..... code ( bombay amendment) in view of the special provision made in this regard in maharashtra and the fact that surcharge on the stamp duty was under challenge, not the stamp duty. .....

J.V. Gokal Charity Trust and Others Vs. Contrex Pvt. Ltd. and Others

Court : Mumbai

..... referred to as the name of the public trust), (i) the names and addresses of the trustees and the manager, (ii) the mode of succession to the office of the trustee, (iii) the list of the moveable and immovable trust property and such descriptions and particulars as may be sufficient for the identification thereof, (iv) the approximate value of moveable and immovable property, (v) the gross average annual income of the trust property estimated on the income of three years immediately preceding the date on which the application is made or of the period which has elapsed since the creation of the trust ..... entries in register to be made or amended in certain cases (1) any court of competent jurisdiction deciding any question relating to any public trust which by or under the provisions of this act is not expressly or impliedly barred from deciding shall cause copy of such decision to be sent to the charity commissioner and the charity commissioner shall cause the entries in the register kept under section 17 to be made or amended in regard to such public trust in accordance with such decision. ..... (2) the court after taking evidence if any, may confirm, revoke or modify the decision or remit the amount of the surcharge and make such orders as to costs as it thinks proper in the circumstances. ..... it was finally registered in 1958 after the necessary enquiry. .....

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

Court : Mumbai

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

..... on or after appointed day from a registered dealer, otherwise than on a declaration furnished under section 11 or 12, if the requirements of section 12a are satisfied : provided that, resales of goods purchased by the dealer from a registered dealer during the period commencing from july 1, 1981 and ending on a day immediately preceding the date of commencement of the maharashtra tax laws (levy and amendment) act, 1988 (maharashtra 9 of 1988), on a declaration furnished under section 8a shall not be deducted from such turnover ; (iii) resales of goods ..... (1) in the case of goods specified in the seventh schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the union, by surcharge, a duty of excise, to be called the national calamity contingent duty (hereinafter referred to as 'the national calamity duty', for short), at the rates specified in the said schedule. ..... state of andhra pradesh : [1958]1scr1422 wherein at page 341, the supreme court observed : 'under the scheme of the entries in the lists, taxation is regarded as a distinct matter and is separately set out'. ..... state of orissa : [1954]1scr1 , hari krishnabhargau v. .....

Commissioner of Income Tax Vs. Emilio Ruiz Berdejo and ors.

Court : Mumbai

Reported in : (2010)228CTR(Bom)145

..... nothing contained in this sub-section shall apply to any shortfall in the payment of the tax due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the finance act, 2000 (10 of 2000) as amended by the taxation laws (amendment) act, 2001 (4 of 2001) and the assessee has paid the amount of shortfall on or before the 15th day of march, 2001 in respect of the instalment of advance tax due on the 15th day of june, 2000, the 15th day of september, 2000 and 15th day of dec, 2000. ..... contained in this sub-section shall apply to any shortfall in the payment of the tax due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the finance act, 2000 (10 of 2000), as amended by the taxation laws (amendment) act, 2000 (1 of 2001), and the assessee has paid the amount of shortfall, on or before the 15th day of march, 2001 in respect of the instalment of advance tax due on the 15th day june, 2000, the 15th day of september, 2000 and the 15th day of december, 2000.provided also that .....