Judgment Search Results Home > Cases Phrase: the orissa taxation on goods carried by roads or inland waterways act 1968 Page 1 of about 102 results (0.142 seconds)

Misrilal JaIn and ors. Vs. State of Orissa and anr.

Court : Supreme Court of India

Reported in : (1977)3SCC212; 1977(9)LC426(SC)

..... on march 25, 1968 the orissa legislature, having obtained the previous sanction of the president to the moving of the bill, passed the orissa taxation (on goods carried by roads or inland waterways) act, 8 of 1968, imposing the same levy which it had unsuccessfully attempted to levy under the act of 1959 and to validate under the act of 1962. ..... in 1959, the orissa legislature enacted the orissa taxation (on goods carried by roads or inland waterways) act, 7 of the 1959, the constitutionality of which was challenged by the appellants on the ground that the bill leading to the act was moved without the previous sanction of the president of india, as required by the proviso to article 304 of the constitution. ..... during the pendency of the writ petitions filed by the appellants in the orissa high court, the orissa legislature passed the orissa taxation (on goods carried by roads or inland waterways) validation act, 18 of 1962, validating the act of 1959 the high court accepted the appellant's contention that the act of 1959 was unconstitutional but it dismissed the writ petitions on the grounds that the appellants were not entitled to pay relief as had not challenged the act of 1962 which had validated the act of 1959. ..... as shown by the preamble, the act was passed in order to provide for the levy of tax on certain goods carried by roads or inland waterways in the state of orissa and to validate certain taxes imposed on such goods. .....

M/S. Misrilal JaIn and anr. Vs. State of Orissa and anr.

Court : Supreme Court of India

Reported in : (1977)6CTR(SC)323

..... on march 25, 1968 the orissa legislature, having obtained the previous sanction of the president to the moving of the bill, passed the orissa taxation (on goods carried by roads or inland waterways) act, 8 of 1968, imposing the same levy which it had unsuccessfully attempted to levy under the act of 1959 and to validate under the act of 1962. ..... - in 1959, the orissa legislature enacted the orissa taxation (on goods carried by roads or inland waterways) act, 7 of 1959, the constitutionality of which was challenged by the appellants on the ground that the bill leading to the act was moved without the previous sanction of the president of india, as required by the proviso to art. ..... during the pendency of the writ petitions filed by the appellants in the orissa high court, the orissa legislature passed the orissa taxation (on goods carried by roads or inland waterways) validation act, 18 of 1962, validating the act of 1959. ..... as shown by the preamble, the act was passed in order to provide for the levy of tax on certain goods carried by roads or inland waterways in the state of orissa and to validate certain taxes imposed on such goods. by s. ..... 2, the tax officer, assessed tax in varying amounts for different quarters on the goods carried by the appellants by road. ..... 3 of the act which contains the charging provision provides that there shall be levied a tax on goods of the description mentioned in the section and carried by means specified therein. s. .....

Misrilal JaIn and anr. Vs. State of Orissa and anr.

Court : Supreme Court of India

Reported in : AIR1977SC1686

..... 1968 the orissa legislature, having obtained the previous sanction of the president to the moving of the bill, passed the orissa taxation (on goods carried by roads or inland waterways) act. ..... in 1959, the orissa legislature enacted the orissa taxation (on goods carried by roads or inland waterways) act, 7 of 1959, the constitutionality of which was challenged by the appellants on the ground that the bill leading to the act was moved without the previous sanction of the president of india, as required by the proviso to article 304 of the constitution. ..... during the pendency of the writ petitions filed by the appellants in the orissa high court, the orissa legislature passed the orissa taxation (on goods carried by roads or inland waterways) validation act, 18 of 1962, validating the act of 1959. ..... as shown by the preamble, the act was passed in order to provide for the levy of tax on certain goods carried by roads or inland waterways in the state of orissa and to validate certain taxes imposed on such goods. ..... 2, the tax officer, assessed tax in varying amounts for different quarters on the goods carried by the appellants by road. ..... section 3 of the act which contains the charging provision provides that there shall be levied a tax on goods of the description mentioned in the section and carried by means specified therein. .....

Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

..... : (1977)3scc212 , a larger bench of seven judges was required to construe the provisions of orissa taxation (on goods carried by roads or inland waterways) act, 8 of 1968. ..... by a judgment dated august 10, 1967 this court had declared the orissa taxation (on goods carried by roads or inland waterways) act, 1962 as invalid since it did not not cure the defect from which the orissa taxation (on goods carried by roads or inland waterways) act, 7 of 1959 had suffered. ..... the validity of the validating act is to be judged by the following test: (i) whether the legislature enacting the validating act has competence over the subject matter; (ii) whether by validation, the legislature has removed the defect which the court had found in the previous law; (iii) whether the validating law is consistent with the provisions of chapter iii of the constitution. ..... [1953] scr 1063, the state legislature enacted section 14a and incorporated by way of an amendment act 25 of 1958 to the orissa sales tax act. ..... under the validation act 8 of 1968 the imposition of the same levy which the state had unsuccessfully attempted to levy earlier was validated. ..... : [1962]1scr549 , the orissa sales tax act, 1947 was amended and section 14 restricting grant of refund of tax inappropriately and illegally collected, was challenged. ..... states tax act, 1948 imposes multi-point sales tax on the sale of certain goods. .....

Mcleod and Company Ltd. Vs. State of Orissa and ors.

Court : Supreme Court of India

Reported in : AIR1984SC590; 1983(2)SCALE750; (1984)1SCC434; [1984]1SCR865; [1984]56STC123(SC); 1984(16)LC158(SC)

..... this appeal by special leave raises the question whether the appellant-company could be regarded as a 'dealer' within the meaning of section 2(5) read with the explanation thereto of the orissa taxation (on goods carried by road and inland waterways) act, 1959 (hereinafter referred to as the orissa taxation act and which was validated by act of 1968) and as such was liable to be assessed under the act for the quarters covering the period 30-9-1960 to 31-3-1962? ..... from what is stated above it will be clear that so far as law of taxation is concerned-and in the instant case we are concerned with tax law, namely, the orissa taxation act-ordinarily the residence of a company will be at the place where the actual management of the company is carried on and that if this is done at several places it may have a dual residence but in that case at least some part of the superior and directing authority of the company must be present at the place where its residence is sought to be established.10. ..... since the two jute mills carried on the trade of purchasing and storing of jute, inter alia at kendupatna, they were registered as 'dealers' under the orissa taxation act and the rules framed thereunder, each one having a separate registration certificate. .....

State of Karnataka, rep. by its Chief Secretary and Others Vs. Jagadev ...

Court : Karnataka

..... state of orissa [air 1977 sc 1686], the hon ble supreme court declared orissa taxation (on goods carried by roads or inland waterways] act, 1962 as invalid, since it did not cover the defect from which the orissa taxation (on goods carried by roads or inland waterways] act.7 of 1959 had suffered. ..... the subsequent act 8 of 1968 was upheld as the vice from which the earlier enactment suffered was cured by due compliance with the legal or constitutional requirements. c) in m/s. ..... of a vehicle possessing a certificate fitness and the liability to pay tax under the act held as under:- the scheme of the taxation act is such that the tax due on a motor vehicle has got to be paid in terms of section 3 at the prescribed rate and in advance and the liability to pay tax continues as long as the certificate of registration is current but if it so happens that in spite of the certificate of registration being current, the vehicle had not actually been put to use for the whole of the period or a continuous part thereof, not being less .....

State of Karnataka Vs. Sri Jagadev Biradar

Court : Karnataka

..... act, 1962 as invalid, since it did not cover the defect from which the orissa taxation (on goods carried by roads or inland waterways]. ..... state of orissa [air1977sc1686, the hon ble supreme court declared orissa taxation (on goods carried by roads or inland waterways]. ..... of a vehicle possessing a certificate fitness and the liability to pay tax under the act held as under:- the scheme of the taxation act is such that the tax due on a motor vehicle has got to be paid in terms of section 3 at the prescribed rate and in advance and the liability to pay tax continues as long as the certificate of registration is current but if it so happens that in spite of the certificate of registration being current, the vehicle had not actually been put to use for the whole of the period or a continuous part thereof, not being less ..... than one calendar month, the person paying the tax should apply to the ..... the subsequent act 8 of 1968 was upheld as the vice -:99. .....

Baharul Islam . Vs. The Indian Medical Association

Court : Supreme Court of India

..... act, 1962 as invalid, since it did not cover the defect from which the orissa taxation (on goods carried by roads or inland waterways]. ..... state of orissa, air1977sc1686 this court declared orissa taxation (on goods carried by roads or inland waterways]. ..... a comparative table and analysis of the provisions of the imc act, 1956 and the assam act is as under: parameters indian medical council assam rural health act, 1956 regulatory authority act, 2004 object of the act an act to provide for the an act to provide for reconstitution of the the establishment of a medical council of india, regulatory authority and the maintenance of a in the state of assam medical register for to regulate and india and for matters register the diploma connected therewith. ..... at this stage itself, it may be mentioned that consequent upon the striking down of the assam act, the assam legislature passed the assam community professional (registration and competency) act, 2015 ( 2015 act , for short) with a view to remove the basis of the judgment passed by the division bench of the gauhati high court in the aforesaid writ petition and in an attempt to restore the position of the diploma holders in medicine and to give them continuity in service. ..... the subsequent act 8 of 1968 was upheld as the vice from which the earlier enactment suffered was cured by due compliance with the legal or constitutional requirements. c) in m/s. .....

Good Year India Limited and anr. Vs. the State of Haryana and anr.

Court : Punjab and Haryana

Reported in : (1997)116PLR252

..... the apex court went on to examine the constitutional authority of the assam taxation (on goods carried by roads or inland waterways) act (13 of 1954) and held that the tax on goods solely on the ground that they are carried by road or by inland waterways within the area of the state impedes the freedom of trade and, therefore, it was ultra vires to article 301 of the constitution.16. ..... properly analysed, the following are the ingredients of the section : (1) a dealer liable to pay tax under the act purchases goods (other than those specified in schedule b) from any source in the state and (ii) uses them in the state in the manufacture of any other goods and (iii) either disposes of the manufactured goods in any manner otherwise than by way of sale in the state or despatches the manufactured goods to a place outside the state in any manner otherwise than by way of sale in the course of a inter-state trade or commerce or in the course of export outside the territory of india ..... state of orissa, : [1966]1scr865 imposition of a duty or tax in every case would not tantamount per se to any infringement of article 301 of the constitution. ..... state of andhra pradesh, : [1968]1scr705 state of madras v. n.k. ..... state of andhra pradesh, : [1968]1scr705 and state of madras v. n.k. ..... narayanaswami naidu (1968) 21 s.t.c. .....

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC385Tri(Delhi)

..... to say on 31.12.1963) specified in section 7(2) of the assam taxation (on goods carried by road or on inland waterways) act, 1961. ..... in this judgement, the court has observed that although the assessees obtained injunction restraining the state from taking proceeding under the act [assam taxation on goods carried by road or lnland water ways act (10 of 1961)], the state did not ask for variation or modification of the injunction order and as such it could not take advantage of its own wrong and lack of diligence. ..... that against the said decision of the high court declaring the act ultra vires the state of assam filed appeals before the supreme court on 4.3.1964 and applied for stay on 10.8.1964 and interim stay of the order of the high court declaring the act ultra vires was granted on 28.10 1964 and the orders of the stay were made absolute on 29.1.1965 and ultimately the appeals filed by the state were allowed on 1.4.1968 declaring the act to be valid. ..... -para 8 : ecr c 344 sc as early as 3.5.1968 and reported several times over in subsequent decisions that assessment of excise duty is a quasi-judicial procedure.in other words, a notice to show cause giving the grounds for imposition of a particular amount of duty has to be given and thereafter an opportunity for hearing must be given to the person on whom the levy is supposed to be imposed.148.1 apart from this categorical law laid down by the hon'ble supreme court, the scheme of section 11-a itself makes .....