Judgment Search Results Home > Cases Phrase: the orissa courtfees surcharge amendment amendment act 1958 Sorted by: old Court: mumbai Page 1 of about 16 results (0.138 seconds)

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 .....

Tradesvel Security Services Pvt. Ltd. Vs. State of Maharashtra

Court : Mumbai

Reported in : (1982)84BOMLR608

..... . what was in issue there was the challenge to section 15(2)(b) of the criminal law amendment act, 1908, whereunder the state government had declared a society called the people's education society an unlawful association ..... earlier consists of an equal number of representatives of the employers, of the security guards and of the legislature of the state, and the members representing the state government on the committee are not in excess of one-fourth of the total number of the members of the committee, although the agencies have not been given any representation on the advisory committee, the security guards and the employers as well as the members of the legislature are adequately represented and if they are satisfied that the conditions of employment in an agency are to the better advantage of the security guards, there is no ..... . sub-clause (7) of the said clause was also attacked on the ground that under it the board has 'been authorised to levy a surcharge on the employer on the ground that the employer is a persistent defaulter in remitting the amount of wages of the security guards ..... . for this purpose he relied upon a decision of the supreme court in state of orissa v. m.a ..... . secondly, his reliance on the decision of the supreme court reported in state of orissa v. m.a .....

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 .....

Grasim Industries Ltd Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... 15 of madras panchayat act, as amended by the madras act of 1964, the appellant was required to pay cess @45 paise per rupee an the said imposition was with retrospective effect along with local cess surcharge under s. ..... court by the assessee ..... 632 of the report : "having considered the rival submissions at the bar, though we find considerable force in the arguments advanced by learned counsel appearing for the appellant, but in the facts and circumstances of the present case, on going through the order of the tribunal as well as the question referred by the tribunal for being answered by the high court and the arguments advanced before the tribunal as well as in the high court by counsel appearing for the assessee, it is not possible for us to hold that any such contention, as was advanced before this ..... the orissa high court in cit vs. ..... test 1958 with respect to non-volatile matter. .....

Grasim Industries Itd Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Reported in : (1999)64TTJ(Mumbai)357

..... 15 of madras panchayat act, as amended by the madras act of 1964, the appellant was required to pay cess @45 paise per rupee an the said imposition was with retrospective effect along with local cess surcharge under s. ..... court by the assessee ..... 632 of the report :'having considered the rival submissions at the bar, though we find considerable force in the arguments advanced by learned counsel appearing for the appellant, but in the facts and circumstances of the present case, on going through the order of the tribunal as well as the question referred by the tribunal for being answered by the high court and the arguments advanced before the tribunal as well as in the high court by counsel appearing for the assessee, it is not possible for us to hold that any such contention, as was advanced before this ..... the orissa high court in cit vs . ..... test 1958 with respect to non-volatile matter. .....

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. .....

Dgp Windsor (India) Ltd. Vs. Dy. Cit

Court : Mumbai

Reported in : (2002)74TTJ(Mumbai)291

..... 772, dated 23-12-1998 (published at (1999) 151 ctr (st) 91 clearly states that unexplained expenditure is treated as income under section 69c, but there is no corresponding provision for disallowance of such expenditure as the taxpayers are claiming deduction of such expenses under section 37(1) of the act, and in order to curb this practice, the amendment is brought on the statute book from assessment year 1999-2000 and subsequent years. ..... the commissioner (appeals) was of the view that the first proviso to section 2 of the finance act, 1997, provides for levy of surcharge on the amount of income-tax, computed under sections 112 and 113. ..... part i of the first schedule of the finance act, 1997, provides the rates of income-tax and which also provides the levy of surcharge at the rate of 7.5 per cent of income-tax even on the income-tax levied as per the provisions of section 113 also, which comes to 4.5 per cent. ..... the next grievance of the assessee is that the commissioner (appeals) erred in holding that surcharge is leviable on the rate of 60 per cent on the undisclosed income computed for the block period. ..... therefore, the relevant assessment year is 1998-99, for which no surcharge is leviable as per the provisions of part ill of the first schedule of finance act, 1997. ..... accordingly, the order of the commissioner (appeals) on this issue is set aside and the assessing officer is directed to delete the surcharge levied. .....

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. .....

Joint Commissioner of Income Tax Vs. Sakura Bank Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)100ITD215(Mum.)

..... after considering the appellant's arguments and the provisions of the dtaa, the ao should give reasons for charging income-tax at a particular rate on the total income of the appellant.when the matter was so restored to the file of the ao, the ao upheld the contention of the assessee in principle and concluded as follows : the assessee's claim and contentions seem to be in accordance with the provisions of the act, as well as the provisions of the india japan dtaa. ..... ) 65 itr 252 (mys), hon'ble mysore high court did hold that the tribunal did not have powers to make an order resulting in enhancing the tax liability beyond the liability fixed by the ao but then their lordships were not dealing with this issue in the backdrop of the amendment in the relevant legal provision itself in between the point of time when the issue was decided by the ao and the point of time when the matter came up before the tribune which has happened in the present case. ..... , 45 per cent, and surcharge shall not be payable by it, without appreciating the fact that: (i) the cit(a) ought to have held that the tax rate applicable to foreign bank would be as per the provisions of the finance act for the foreign companies. ..... 89 of the report of direct taxes administration enquiry committee, 1958-59. .....

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 .....