Court : Madhya Pradesh
Reported in : AIR1978MP122
..... misrilal's case was a civil appeal on special leave involving the constitutional validity of orissa taxation (on goods carried by roads or inland waterways) act. ..... 64 of air): 'the function of the court is to gather the intention of the legislature from the words used by it and it would not be right for the court to attribute an intention to the legislature, which though not justified by the language used by it, accords with what the court conceives to be reason and good sense and then bend the language of the enactment so as to carry out such presumed intention of the legislature. ..... the supreme court rejected the contention that the appeal should be heard by a minimum number of 7 judges of the supreme court as contemplated by article 144a of the constitution of india, by observing that since the particular section of the act was not applicable to the public servant, after he had ceased to be in office, the question of the act being violative of article 14 of the constitution did not arise at all, and, therefore, it was held that there was no substance in the contention that the said appeal should be referred to a larger bench of 7 judges. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2002MP166; 2000(2)MPLJ1
..... that on scrutiny of the entries 52 and 56 of the state list it is quite vivid that imposition of terminal tax on goods/passengers carried by road or inland was rests with state, it has been further pleaded that the municipality act by which the terminal tax is sought to be imposed by the respondents on the goods manufactured by the petitioner which has been upheld by this court did not in any manner empower or authorise the repsondents to impose taxes on the goods despatched by rail movements ..... to consider entries 23 and 24 of the list-i as well as entry 89 list-i seventh schedule while examining section 3 of the haryana passengers and goods taxation act and their lordships held that the haryana passengers and goods taxation act is a valid law made under the powers conferred by entry 56 of list-ii of seventh schedule and there is sufficient nexus between the tax and passengers and goods carried through national highways to justify the imposition and held that section 3 (3) of the haryana passengers and goods taxations act is intra vires as it is found ..... the said provision empowers the council to impose the aforesaid tax on passengers carried by road or inland waterways ..... the basis of the constitution bench decision as also the other decisions of this court, the efficacy of the judgement passed by the orissa high court has altogether vanished and there was no occasion for the tribunal to have relied upon that judgment in preference to the constitution bench decision while writing the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001(5)MPHT15
..... considering the entry 56 of the iind list (state list) in schedule vii which refers to taxes on goods and passengers carried by road or inland waterways, the tax can be imposed on goods and passengers carried by road or inland waterways under entry 56. ..... orissa cement limited, air 1986 sc 178, wherein a provision directing the trader to 'cough up' collections wrongly made by him from the purchasers otherwise than in accordance with the provisions of the orissa sales tax act and to make over the same to the government as also further obliging the state to refund the amounts so collected to the person or persons from whom these had been collected, were challenged. ..... -section (6) unless the taxation authority,-- (a) sends an intimation in the form prescribed about intimation of proceedings for confiscation of vehicle to the magistrate having jurisdiction to try the offence on account of which the seizure has been made;(b) issues a notice in writing to the person from whom the vehicle is seized and to the registered owner;(c) affords an opportunity to the persons referred to in clause (b) of making a representation within such reasonable time as may be specified in the notice against the proposed confiscation; and(d) gives to the officer effecting the seizure and the persons or persons .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1973]30STC291(MP)
..... of the freedom guaranteed by article 301 a rational and workable test to apply would be:'does the impugned restriction operate directly or immediately on trade or its movement it is in the light of this test that we propose to examine the validity of the act under scrutiny in the present proceedings'.thus, according to their lordships of the supreme court, the real test would be whether the impugned restriction operates directly and immediately on trade or its movement and it was in the light of that test that their lordships examined the validity of the assam taxation (on goods carried by roads or inland waterways) act ..... in that view, their lordships with reference to section 48(1) of the bihar and orissa co-operative societies act, 1935, held that the explanation could not be so construed as to prevent the jurisdiction of the registrar to settle the disputes between a registered society and others which is not envisaged by the main section itself. ..... bindra on 'the interpretation of statutes', 5th edition (1970), at page 67 ; and jagdish swaroop in his book 'legislation and interpretation', 1968 edition, at page 256. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... thus, in the aforesaid case the constitution bench laid emphasis on direct and immediate impact and eventually came to hold that the assam taxation (on goods carried by roads or inland waterways) act (13 of 1954) had put direct restriction on the freedom of trade and since in doing so it had not complied with the provisions of article 304(b) it must be declared to be void.62. ..... , ]indal stainless : [2006]283itr1(sc) and nataraja mudaliar : [1968]3scr829 which is relevant to analyse the facts and figures furnished by the respondent/state, wherein it has been stated that:(a) the compensatory nature of the tax does not depend upon the preamble of the statute;(b) it cannot be said that the tax is not compensatory because the precise or specific amount collected from levy of the tax is not used in providing facilities to the trades people;(c) the nature of the facilities provided must be such as facilitate trade, are for ..... nataraja mudaliar : [1968]3scr829 that:.the flow of trade does not necessarily depend upon the rates of sales tax : it depends upon a variety of factors, such as the source of supply, place of consumption, existence of trade channels, the rates of freight, trading facilities, availability of efficient transport and other facilities for carrying on trade. .....
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