Judgment Search Results Home > Cases Phrase: the west bengal finance act 2014 Page 14 of about 29,654 results (0.459 seconds)

Delhi High Court Bar Association and anr Vs. Govt of Nct of Delhi and ...

Court : Delhi

..... upon the fundamental rights of the citizens affected thereby and the larger public interest sought to be ensured in the light of the object sought to be achieved, the necessity to restrict the citizen's freedom, the inherent pernicious nature of the act prohibited or its capacity or tendency to be harmful to the general public, the possibility of achieving the object by imposing a less drastic restraint, and in the absence of exceptional situations such as the prevalence of a state of emergency, national or local, or the necessity to maintain necessary supplies or the necessity to stop activities inherently dangerous, the existence of a machinery to satisfy the administrative ..... so far as the proposed amendment is concerned, it is the respondent s stand in the counter affidavit dated 4th january, 2013 that the proposal to amend the schedule of the court fees act essentially being a finance bill, was referred to the lieutenant governor of delhi as per law before introducing the bill in the legislative assembly. ..... state of west bengal; (1955) ilr mad1179 perumal chetti v. ..... with the counter affidavit dated 6th september, 2012, respondent no.1 has placed on record the documents titled as major head :2014. .....

Ajoy Kumar Madhgoria and ors. Vs. West Bengal Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)79STC325Tribunal

..... it was his duty to consider the materials before him, as to whether the claim under section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, should or should not be allowed. ..... the impugned order passed by the west bengal commercial taxes tribunal is set aside. ..... the applicant thereupon filed a revision before the west bengal commercial taxes tribunal. ..... the dealer under section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, claimed for rs. ..... the tribunal observed in the order that so far as the grievance regarding the disallowance of declaration form xxiv was concerned, the appellate authority considered the same but so far as the question regarding the tax relating to the sale of the lorry was concerned, it had not been considered properly.in that view of the matter, the tribunal felt that the applicant should be given an opportunity to agitate the point before the appellate authority. ..... we do not consider it necessary to enter into the question as to how much of the affidavit filed by the applicant or how much of the affidavit sworn by the respondent to the appellate authority were true.the fact remains that the appellate authority disposed of the appeal in a most cursory and slipshod manner. ..... this application is directed against an order dated september 26, 1988, passed by the west bengal commercial taxes tribunal in revision case no. .....

Shipping Corporation of India Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)77STC438Tribunal

..... commodities are brought into west bengal from any place outside it, the person who takes delivery or on whose behalf delivery is taken shall be deemed to have brought them into west bengal ;" the concluding portion of the definition beginning with the words-- "and includes" and ending with "as a dealer", it was argued, they were incorporated by an amendment in 1987 vide section 4(1)(a) of the west bengal act v of 1987. ..... in the notice it has been stated that the commercial tax officer concerned was satisfied on information that the applicant was liable to pay tax under the west bengal sales tax act, 1954, in respect of the period mentioned in the notice and that the applicant had failed to get ..... view of the definition of "dealer" in section 2(b) of the west bengal sales tax act, 1954 (hereinafter called "the said act"), the respondent ..... in the present application, five notices all dated 8th december, 1987, issued by the commercial tax officer, esplanade charge, under section 9(3) of the west bengal sales tax act, 1954, in respect of the periods 1st april, 1983 to 31st march, 1984, 1st april, 1984 to 31st march, 1985, 1st april, 1985 to 31st march, 1986, 1st april, 1986 to 31st march, 1987 and 1st april, 1987 ..... on behalf of the applicant, contended that at the time when the three impugned ships (vide annexure "a" of affidavit-in-reply) were purchased, ships sold were exigible under the bengal finance (sales tax) act, 1941. ..... extent, the case is distinguishable.sundaram finance ltd. .....

Jhunjhunwalla Plastic Moulders Vs. I.C.T./Central Section and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2003)133STC625Tribunal

..... hence it is not liable to pay any tax under the bengal finance (sales tax) act, 1941 and also the new act, namely, the west bengal sales tax act, 1994. ..... it claims that it is not liable to pay tax under bengal finance (sales tax) act, 1941 and also the new act, namely, the west bengal sales tax act, 1994. ..... according to him, the reasons recorded by the seizing official do not disclose that he formed any opinion as to the reasons to suspect that the applicant was evading tax, as required under section 66 of the west bengal sales tax act, 1994. ..... accordingly, both the seizures made on november 2, 1995 purportedly under section 66 of the west bengal sales tax act, 1994 in respect of the applicants in rn-232 of 1995 and rn-233 of 1995 are invalid ..... those grounds are that there was no formation of opinion as to the reasons to suspect on the part of the officer making the seizure that the applicant was evading tax and there was no witness to the seizure in contravention of rule 207 of the west bengal sales tax rules, 1995.4. ..... the common ground in both the cases is that the seizures are bad in the absence of any witness as required in rule 207(1) of the west bengal sales tax rules, 1995 which provide that all seizures under section 66 and several other sections shall be made as far as possible in accordance with the provisions of the code of criminal procedure, 1973 ..... the first point is that there was no witness for the seizure in contravention of rule 207 of the west bengal sales tax rules, 1995 .....

Jindal (India) Limited Vs. Deputy Commissioner, Commercial

Court : Sales Tax Tribunal STT West Bengal

..... the question for decision in this application in the nature of a writ petition, filed under section 8 of the west bengal taxation tribunal act, 1987, is whether cold rolled steel strips (cr strips) made out of hot rolled steel strips (hr strips) involves a manufacturing process within the meaning of the west bengal incentive scheme, 1993, section 10g of the bengal finance (sales tax) act, 1941 and section 41 of the west bengal sales tax act, 1994 so as to produce a different commercial ..... therefore, the applicant is a manufacturer of cr strips for the purpose of section 10g of the 1941 act and consequently for the purpose of section 41 of the west bengal sales tax act, 1994 ..... the applicant prayed for amendment of registration certificate under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") for addition of manufacture of cr strips out of hr strips used as raw materials by purchasing the latter at a concessional rate of ..... sub-section (1) of section 10g starts with the following words : "where a registered dealer manufactures any goods, other than such goods as may be prescribed, in a newly set up industrial unit established by him, or in an existing industrial unit expanded by him, in west bengal, the tax payable under the act by such dealer according to his return referred to in sub-section (2) of section 10 in respect of such goods in such unit shall, subject to such conditions and restrictions as may be prescribed, be remitted or continue to be remitted .....

i.B.P. Co. Limited and anr. Vs. Assistant Commissioner of

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC33Tribunal

..... 1) in favour of the jvc is a sale within the meaning of section 2(g) of the bengal finance (sales tax) act, 1941.accordingly, we find nothing wrong with the impugned orders of assessment of the respondent no, 1 under the bengal finance (sales tax) act, 1941 and under the west bengal sales tax act, 1954. ..... the applicants now challenge this assessment on the ground that the transfer of blending plant to the jvc was not a sale within the meaning of section 2(g) of the bengal finance (sales tax) act, 1941 (in short "the 1941 act") but is by way of exchange of the blending plant as a whole against the shares of the jvc, as can be gathered from the conjoint reading of documents of agreement and of transfer (vide annexures a, b and c to the application). ..... by this application under section 8 of the west bengal taxation tribunal act, 1987, the applicants challenge the legality of imposition of tax on the value of the movable assets of a blending plant transferred against equity shares of a company. ..... 14(a)an/95-96 under the west bengal sales tax act, 1954 for the period of 4 quarters ending on march 31, 1995 the tax was assessed at rs. ..... the definition of "sale" in the bengal finance (sales tax) act, 1941 means transfer of property in goods for cash or deferred payment or other valuable consideration. .....

National Metal Alloy Industries Vs. Commercial Tax Officer,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2001)122STC266Tribunal

..... 1 served on the partners of the firm notices under sections 77 and 78 of the west bengal sales tax act, 1994 (in short, "the 1994 act") and under section 5a/5b of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") asking to show cause against the proposed penalty of rs. ..... is being treated as one under the west bengal sales tax act, 1994 which repealed the 1941 act. ..... in january, 1969 in form 11a under the bengal finance (sales tax) act, 1941 and now this r.c. ..... to reinforce his argument, he next refers to rule 8 of the west bengal sales tax rules, 1995 (in short, "the 1995 rules"). ..... --(1) the certificate of registration shall specify, amongst others, the following particulars :-- (e) the class or classes of goods, sales of which to the dealer will be taxable at the rate mentioned in sub-clause (i), or sub-clause (ii), of clause (b) and clause (d) of sub-section (2) of section 17, as being required for use directly in the manufacture in west bengal of taxable goods or newspaper for 5. mr. ..... of the purchasing dealer as being intended for use by him directly "in the manufacture in west bengal of taxable goods" for sales by him in west bengal. ..... it has to specify the raw materials required by him in the context of the products intended to be manufactured for sale in west bengal. ..... he adds that it is sufficient compliance of the statutory provision if such raw materials are used for manufacturing "taxable goods" for sale in west bengal. .....

Vikram Forging and Allied Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2006)143STC149Tribunal

..... this application under section 8 of the west bengal taxation tribunal act, 1987, vikram forging allied and industries limited, a company within the meaning of the companies act, 1956 (hereafter referred to as "the company") has challenged the reopening of deemed assessments for four financial years, each of four quarters ending on march 31, 1989, march 31, 1990, march 31, 1991 and march 31, 1992 under section 11e of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act").2. ..... has been held repeatedly by competent judicial forums including the west bengal taxation tribunal that when the supreme court declared that rep licences are "goods" the supreme court did not make a new law but merely declared the legal position as it existed regarding rep licences, and therefore as a result the sales of rep licences were subject to sales tax in west bengal from the date the 1941 act came into force. ..... in this connection he draws attention to the operative part of the order of this tribunal dated june 15, 1999 which, among other things, directs that "the orders of assessment under section 11(1) of the bengal finance (sales tax) act, 1941, and all other consequential actions if already made or taken, are also hereby quashed".6. ..... being aggrieved by the order, the applicant approached the west bengal taxation tribunal in case ..... in the result, the application, which relates to reopening of assessments deemed to have been made under the bengal finance (sales tax) act, 1941, fails and is .....

Swapan Kumar Choudhary and Others Vs. Tapas Chakravorty and Others

Court : Supreme Court of India

Reported in : AIR1996SC662; JT1995(9)SC654; 1996LabIC591; (1996)IIILLJ336SC; 1995(3)SCALE723; (1995)4SCC478; [1995]Supp1SCR474; 1995(3)SLJ148(SC)

..... we have also gone through the work done by the 'chemical cell' as mentioned in the publications of the department of labour, government of west bengal, titled 'labour in west bengal' which are for the years 1991 and 1995. ..... the learned counsel's second submission is that the state government itself having resolved to change the nomenclature, vide its order of 7.4.1989, the subsequent letter of the department dated 25.4.1990 desiring non-implementation of that order cannot take away the legal force of the first order for two reasons : (1) the first was addressed to even pay and accounts officer and finance (a) department, whereas the second was a communication only to chief inspector of factories in-charge. ..... our attention is then invited to the advertisement as appearing in the statesman of 28th march, 1987 relating to ten vacancies of inspector of factories about whose duties it was mentioned: 'to inspect factories with a view to administer (a) provision of the factories act & rules relating to safety and health, welfare, etc. ..... as to the reliance on section 8 of the factories act, we would observe that the same does not advance the case of the respondents inasmuch as a perusal of the same shows that even a district magistrate is an ex-officio inspector of his distript, as mentioned in sub-section (4). .....

The Commissioner of Income Tax, West Bengal Ii, Calcutta Vs. Naga Hill ...

Court : Supreme Court of India

Reported in : AIR1973SC2524; [1973]89ITR236(SC); (1973)4SCC200; [1973]3SCR510

..... a subsidiary indian company and a rebate at the rate of 20% on the balance of the total income shall be allowed in the case of any company not entitled to a rebate under either of the preceding clauses: provided further that, --(i) the amount of the rebate under clause (i) or clause (ii) shall be reduced by the sum, if any, equal to the amount or the aggregate of the amounts, as the case may be, computed as hereunder:(a) on that part of the aggregate of the sums arrived at in accordance with clause (i) of the second proviso to paragraph d of part ii of the first schedule to the finance act, 1958 (xi of 1958), as has not been ..... the question referred to the high court for its opinion reads:whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the assensee, having not been assessed to super-tax for the assessment year 1958-59, the unabsorbed reduction in rebate under clause (i)(a) of the second proviso to paragraph d of part ii of the first schedule to the finance act, 1957, could not be set off against the rebate available to the assessee under the finance act, 1959, and that accordingly the income-tax officer was not justified in reducing ..... aggrieved by that decision the commissioner of income tax for west bengal has brought this appeal.3. ..... of income tax, west bengal v. .....