Judgment Search Results Home > Cases Phrase: the tamil nadu tax on professions trades callings and employments act 1992 Page 1 of about 192 results (0.194 seconds)

K.M. Vijayan and Others Vs. Union of India and Others

Court : Chennai

Reported in : [1995]214ITR93(Mad)

..... in this batch of writ petitions, some petitioners seek a declaration that the tamil nadu tax on professions, trades, callings and employments act, 1992 (tamil nadu act 24 of 1992) (hereinafter referred to as 'the act'), is ultra vires the power of the tamil nadu state legislature, and some others seek a declaration that article 276(2) of the constitution of india, as amended by the constitution (sixtieth amendment) act, 1988, itself, is violative of the proviso to article 368 of the constitution of india. ..... as per rule 3 of the tamil nadu tax on professions, trades, callings and employments rules, 1992 (hereinafter referred to as 'the rules'), which were framed pursuant to the act and which came into force from september 11, 1992, 'every municipal authority shall determine by resolution the rate of tax for every entry in the schedule to the act. ..... the said act, passed by the tamil nadu legislature, came into force on april 1, 1992, and sub-section (1) of section 3 thereof, the charging section, enables every local authority in tamil nadu to levy tax on 'profession, trade, calling and employment'. 2. ..... , the andhra pradesh tax on professions, trades, callings and employments act, 1987, passed by the andhra state legislature in the year 1987 itself. ..... in fact even in 1976 itself, the karnataka legislature passed a similar enactment, the karnataka tax on professions, trades, callings and employments act, 1976. .....

Cholan Transport Engineering Workers Union 97/TAJ, Rep.by its General ...

Court : Chennai Madurai

..... coming into force of the tamil nadu tax on professions, trades, calling and employments act, 1992 (act 59 of 1992) (hereinafter, it may be referred to as the act ), they have effected a paper publication, on 04.09.1992, in dinamalar newspaper with regard to levy of professional tax, under the provisions of tamil nadu district municipalities act, as directed by the government and they have calculated the professional tax payable by the above said members of the plaintiff union and a demand notice was also sent to the second defendant drawing officer / employer under whom the members of the plaintiff union are working and all the procedures contemplated under the act have been complied with and hence prayed for ..... from the evidence of p.w.1 and p.w.2, who are the general secretary and member of the plaintiff union respectively, it is seen that the professional tax has been levied under the provisions of the tamil nadu district municipalities act and they have paid the professional tax accordingly. ..... in fact, the first defendant has effected an advertisement in dinamalar newspaper, dated 04.09.1992 and sent a notification to the plaintiff union as per the provisions of sections 93, 97 and 97a of the tamil nadu district municipalities act, 1920 and as per g.o.no.647, dated 13.08.1996. .....

All India Other Backward Community Association (Regn. No. 291/94 Ms) R ...

Court : Chennai

Reported in : (2004)3MLJ676

..... we hold that once the golden rock colony and the railway workshop area form part of tiruchirappalli municipality, the second respondent is well within its power to levy profession tax under the provisions of the tamil nadu tax on professions, trades, callings and employments act, 1992 (hereinafter referred to as 'the profession tax act'). ..... we are now concerned with the provisions of the tamil nadu district municipalities act, 1920 and section 4 of the said act provides for the creation and abolition of municipalities and the governor is empowered, having regard to the population, density, revenue and the economic importance of the area, to issue notification including within a municipality any local area in the vicinity thereof as defined in the notification issued for that purpose. ..... we are unable to accept the submission of learned counsel for the appellant for the reason that once the notification has been issued under section 4 of the tamil nadu district municipalities act, then that particular local area within the vicinity of the municipality shall form part of the municipality and clause-6 of the notification empowers the state government to pass orders for the transfer of assets and liabilities of the local body to the municipality. .....

N. Murugesan Executive Officer Vs. The Divisional Railway Manager, Sou ...

Court : Chennai Madurai

..... the petitioner in exercise of powers conferred under rule 16 of the tamil nadu tax on professions, trades, callings and employments act, 1992, issued demand notice, dated 31.08.2010, to the first respondent demanding the payment of rs.79,280/- towards profession tax for the first half year of ..... considering the facts and circumstances of the case,without going into the merits of the matter, the first respondent is directed to take suitable action as per the letter, dated 31.08.2010, sent by the petitioner, within a period of two months from the date of receipt of a copy of this ..... the petitioner/n.murugesan, who is the executive officer of lalgudi selection grade town panchayt, tiruchirappalli district, has filed the present writ petition seeking for the issuance of a writ of mandamus directing the respondents to pay arrears of professional tax for 1st half year 2010-11 of rs.79,280/-. ..... (prayer:petition is filed under article 226 of the constitution of india, to issue a writ of mandamus, to direct the respondents to pay arrears of professional tax for 1st half year 2010-11 of rs.79,280/- within a time limit that may be fixed by this court.) ..... the petitioner is the executive officer of lalgudi selection grade town panchayat, tiruchirappalli district and the respondents are the railway ..... heard the learned counsel for the petitioner as well as the learned counsel for the respondents. ..... therefore, the petitioner has filed the writ petition before this court with the relief as stated supra. .....

Kallakudi Selection Grade Panchayat Vs. the State of Tamil Nadu and or ...

Court : Chennai

..... --(1) there shall be levied by the village panchayat a tax on profession, trade, calling and employment. ..... (4) where a company or person proves that it or he has paid a sum due on account of the tax levied under this chapter or any tax of the nature of a profession tax imposed under the cantonments act, 1924(central act ii of 1924) for the same half-year to any local authority or cantonment authority in the state of tamil nadu, such company or person shall not be liable, by reason merely of change of place of business, exercise of profession, trade, calling or employment, or residence, to pay the tax to any other local authority or cantonment authority. ..... 198(b) is defined under the tamil nadu tax on profession, tc and employment act, as under: (3) executive authority means the commissioner or other functionary of the local authority concerned, who is vested with the general executive power under the madras city municipal corporation act 4 of 1919, the madurai city municipal corporation act 15 of 1971, the coimbatore city municipal corporation act 25 of 1981 or under any law for the time being in force, constituting any other municipal corporation or under the tamil nadu district municipalities act 9 of 1940, the courtallam township act 16 of 1954, the bhavanisagar township act 15 of 1954 and includes any functionary .....

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Reported in : [2009]21STT355

..... applying the above tests laid down in the aforestated judgments to the facts of the present case, we find that entry 60 of list ii, mentions taxes on professions, trades, callings and employments. ..... between two parties for leasing of a specific asset;(ii) such contract is for use and occupation of the asset by the lessee;(tii) the lease payment is calculated so as to cover the full cost of the asset together with interest charges; and(iv) the lessee is entitled to own, or has the option to own, the asset at the end of the lease period after making the lease payment.section 65(14) 'body corporate' has the meaning assigned to it in clause (7) of section 2 of the companies act, 1956 (1 of 1956);section 65(105) 'taxable service 'means any service provided or to be provided ..... ravindran for the respondents has submitted that the hon'ble supreme court has upheld the legislative competence of parliament to levy service tax under residuary entry 97 to list i of viith schedule to the constitution in the decisions in tamil nadu kalyana mandapam association v. .....

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

..... applying the above tests laid down in the aforestated judgments to the facts of the present case, we find that entry 60 of list ii, mentions 'taxes on professions, trades, callings and employments'. ..... into between two parties for leasing of a specific asset:(ii) such contract is for use and occupation of the asset by the lessee:(iii) the lease payment is calculated so as to cover the full cost of the asset together with interest charges: and(iv) the lessee is entitled to own, or has the option to own, the asset at the end of the lease period after making the lease payment;..section 65(14) 'body corporate' has the meaning assigned to it in clause (7) of section 2 of the companies act, 1956.section 65(105) 'taxable service' means any service provided or to be provided ..... ravindran for the respondents has submitted that the honourable supreme court has upheld the legislative competence of parliament to levy service tax under residuary entry 97 to list i of vii schedule to the constitution in the decisions reported in tamil nadu kalyana mandapam association v. .....

Indian Institute of Architects Vs. Union of India (Uoi)

Court : Chennai

Reported in : (2002)175CTR(Mad)449; 2002(139)ELT245(Mad); [2002]258ITR209(Mad); 2006[2]STR393; [2007]6STT112

..... entry 60, which runs as 'taxes on professions, trades, callings and employments' suggests that it is a tax on profession, trade, calling or business. ..... das, had following words to say about the tax on profession: 'the entry, as we have said, contemplates a law with respect to these matters regarded as objected and a law which imposes tax on the act of entertaining is within the entry whether it falls on the giver or the receiver of that entertainment. ..... 8539 of 2000 is filed by the indian institute of architects association, tamil nadu chapter on behalf of the architects in general, who are registered under it as the practicing architects, rest of the writ petitions pertain to the chartered accountants and have been filed by the various representative bodies of which the practising chartered accountants are the members since the question involved in identical in all these petitions and they are being disposed of by this common judgment. 2. ..... according to him, chartered accountant provide various kinds of services, including the maintenance of accounts, auditing of the accounts, drawing up of balance-sheets, preparing annual reports, representing their clients before the tax authorities like representing the case before the higher authorities under section 144-a of the income-tax act or appearing before the commissioner of income tax, representing before the officers of the valuation of sale of income tax department. .....

Jaldacca Tea Plantations Private Vs. State of West Bengal and ors.

Court : Income Tax Appellate Tribunal ITAT West Bengal

..... in some statutes such as taxes on entry of goods into calcutta metropolitan area act, 1972, and the west bengal state tax on professions, trades, callings and employments act, 1972, scope has been made for exercise of judicial discretion in the matter of deposit of tax for entertainment of an appeal. ..... state of tamil nadu, air 1974 sc 555 ; [1974] 4 scc 3, it was held by the supreme court (at page 583 of air 1974 sc) : "equality is a dynamic concept with many aspects and dimensions and it cannot be 'eribbed, cabined and confined' within traditional and doctrinaire limits. ..... in a recent case of sri srinivasa theatre v.government of tamil nadu, air 1992 sc 999, the supreme court has held that the theory of legislative practice cannot be brought in to invalidate a legislation. ..... the applicants have filed the present application under section 8 of the west bengal taxation tribunal act, 1987, for setting aside the order of assessment dated march 26, 1992, and the appellate order dated december 17, 1992, alleging and praying for a declaration that the provisions in the proviso to section 34(1) of the act, directing deposit of 50 per cent. .....

Durga Talkies and ors. Vs. State of Orissa and ors.

Court : Orissa

Reported in : AIR1993Ori107; 1993(I)OLR234

..... in that case, one of the questions for determination was whether the tax in question was a tax on entertainment (covered by entry 50) or a tax relatable to matters specified in entry 46 of the government of india act which related to taxes on profession, trade, calling and employment which could not exceed rs. ..... it was thereafter stated as below:'it is a tax imposed on every show, that is tosay, on every instance of the exercise of theparticular trade, calling or employment. ..... by notification from time to time along with the names of the local areas and the conditions regulating such levy and payment of tax.explanation - for the purpose of this section 'gross collection capacity' in relation to cinematograph exhibition means the notional aggregate of all payments for admission to a show (inclusive of the entertainment tax and the surcharge and additional surcharge, if any, on the entertainment tax leviable under this act), if all the seats or other accommodation in the theatre specified in the licence issued by the licensing authority under the orissa cinemas (regulation) act, 1954 were occupied ..... state of tamil nadu, air 1990 sc 85, it would become clear, because of the tax under section 5(2) being on 'gross collection capacity', which expression has been given a special meaning by the explanation to the section, that it is very indirectly connected with entertainment, but in reality it is a tax on income or calling. .....