Court : Kolkata
Reported in : [1965]16STC935(Cal)
..... dated 1st august, 1956, which was couched in the following language ;whereas the governor is of opinion that it would be in the public interest that the commodities mentioned below, being commodities liable to taxation under the bengal finance (sales tax) act, 1941 (bengal act vi of 1941), should be taxed under the west bengal sales tax act, 1954 (west bengal act iv of 1954) ; now, therefore, in exercise of the power conferred by section 25 of the west bengal sales tax act, 1954 (west bengal act iv of 1954), the governor is pleased hereby to specify such commodities under that section. ..... in reply to the notice the petitioner took up the position that by purchasing camphor powder from the local market and by making camphor cubes out of such powder he did not become liable to pay tax under the west bengal sales tax act, 1954 [misdescribed, in paragraph 11 of the petition, as bengal finance (sales tax) act, 1954]. ..... sen gupta contended in the alternative that even if camphor be treated as a drug within the meaning of the drugs act, it was never notified as a notified commodity after the amendment of the west bengal sales tax act, 1954, by the west bengal sales tax (amendment) act, 1958, and the specification made under section 25 of the unamended west bengal sales tax act, 1954, would not make camphor as a notified commodity, under the amended act. .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]28STC367(Cal)
..... in our judgment, neither the central sales tax act, as we have analysed above, nor its rules can be read to justify the conclusion that the substantive law of penalty for non-submission of returns under the west bengal finance (sales tax) act has been incorporated into the central sales tax act by reason of section 9(2) of the central sales tax act. ..... we have already noticed that section 11(1) of the west bengal finance (sales tax) act introduces a penalty which may amount to one and a half times the amount of tax which is similar to the provision in the gujarat sales tax act and in the maharashtra sales tax act. ..... the learned judge came to the conclusion that under section 11 of the bengal finance (sales tax) act, the sales tax authorities in west bengal were empowered to impose penalty for non-submission of return or late submission of return and also for default in payment of assessed tax and, therefore, reading section 9(3) of the central act with section 11 of the bengal finance (sales tax) act, the sales tax authorities could impose penalty on a registered dealer who did not file return under the central sales tax act and/or did not pay any .....
Tag this Judgment!Court : Kolkata
Reported in : [1976]38STC163(Cal)
..... for all these reasons, we are of the view that the retrospective operation, which section 4 of the relative ordinances and acts seeks to give to the amended sub-section (la) of section 2 of the bengal finance (sales tax) act, 1941, imposes restrictions on fundamental rights guaranteed by article 19(l)(f) and (g) in a measure, which must be held to be unreasonable and, therefore, the provision in sub-section (1) of section 4 of the west bengal taxation laws (amendment) act by which retrospective operation has been given to the definition of 'business' must be struck down. ..... this is borne out by the objects and reasons in support of the west bengal taxation laws (amendment) act, 1968 -- where the reasons for the amendment were stated to be the need for additional resources for financing the development schemes of west bengal and also to meet the vast increase of commitments in the non-plan budget of the state,15. ..... they merely challenge the validity of the provision in sub-section (1) of section 4 of the west bengal taxation laws (amendment) act, 1969, and of all other legislative enactments which provided that clause (la) of section 2 of the bengal finance (sales tax) act, 1941, by which the word 'business' has been defined, shall be and shall always be deemed to have been inserted. .....
Tag this Judgment!Court : Kolkata
Reported in : [1986]63STC416(Cal)
..... state of bihar : [1971]2scr412 that the power conferred under section 4b of the bengal finance (sales tax) act and also under section 6 of the west bengal sales tax act, 1954, can only be exercised in respect of levy, collection and recovery of intra-state sales or purchase tax. ..... the proceedings for penalty were commenced against the petitioner and penalty was levied both on govind traders and also on east india transport association under the provisions of the bengal finance (sales tax) act, 1941, and the west bengal sales tax act, 1954. ..... it has been stated that the cocoanut oil and black pepper were notified goods under the bengal finance (sales tax) act, 1941, and under the west bengal sales tax act, 1954, respectively.14. ..... brh 3902 was carrying notified goods in violation of the provision of section 4b of the bengal finance (sales tax) act, 1941, and also section 6 of the west bengal sales tax act, 1954. ..... no rule to that effect has been framed either under the bengal (finance) sales tax act or under the west bengal sales tax act. ..... the bengal finance (sales tax) act, 1941, as has been recorded in the preamble was enacted for the purpose of imposing a general tax on the sale of goods and also a tax on the purchase of certain goods under specified circumstances in west bengal. ..... no separate argument was advanced on the provisions of the west bengal sales tax act either on behalf of the petitioner or on behalf of the respondents. .....
Tag this Judgment!Court : Supreme Court of India
..... at variance g submissions g.1 for the petitioners g.2 for the union of india g.3 for the state of west bengal h analysis h.1 entry 24, list ii west bengal s housing industry defense h.2 the constitutional scheme of article 254 and repugnancy h.3 repugnancy rera and wb-hira2h.3.1 meaning of is in addition to and not in derogation of any other law h.3.2 meaning of law for the time being in force h.3.3 knitting it together h.4 lack of presidential assent for wb-hira i conclusion 3 part a a the challenge 1 the constitutional validity of the west bengal housing industry regulation act, 2017 ( wb-hira /the state enactment ) is challenged in a petition ..... (2) the provisions of this act or the rules made thereunder shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948 (15 of 1948), the state financial corporations act, 1951 (63 of 1951), the unit trust of india act, 1963 (52 of 1963), the industrial reconstruction bank of india act, 1984 (62 of 1984), the sick industrial companies (special provisions) act, 1985 (1 of 1986) and the small industries development bank of india act, 1989 (39 of 1989). .....
Tag this Judgment!Court : Appellate Tribunal for Electricity APTEL
..... accordingly dvc, a deemed licensee in damodar valley under the act, came under the purview of the central commission for regulation of the tariff of its generating stations and inter-state transmission of electricity under section 79 of the act and the jurisdiction to the respective commissions of the states of west bengal and jharkhand is accorded under section 86 of the act for determination of tariff insofar as it concerns the intra-state transmission and distribution systems. ..... it seems to us that the parliament intended not to apply ipso facto, the rule and regulation framed under the act to the special legislation of dvc act, 1948 under which the dvc was constituted, perhaps giving due regard to duties cast upon dvc to perform varied functions, some of which being in the nature of state obligations and are to be financed mainly out of the revenue from power operations and are not common to functions assigned to other central electricity utilities.89. ..... before taking up the aforesaid grounds of appeal we will first examine the legal validity of the claim of the appellant that, in spite of the enactment of the act, the provisions of part-iv (finance, account and audit) of the dvc act shall continue to apply for determination of both bulk supply and retail supply of tariff for dvc.64. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)78STC204Tribunal
..... the principal point taken in the affidavit-in-opposition is that the goods found in the cold storage were imported from outside the state of west bengal without compliance of the provisions of the bengal finance (sales tax) act, 1941 or the west bengal sales tax act, 1954 and that the applicants were obliged to comply with the said provisions. ..... the search and seizure were conducted purely on suspicion, conjecture and assumption that the cold storage owner himself had imported the goods into west bengal in violation of the provisions of the bengal finance (sales tax) act, 1941, the west bengal sales tax act, 1954 and the entry tax act. ..... the case, if at all, may come under sub-clause (b) of clause (i) and sub-clause (b) of clause (ii) of section 14a(1) of the bengal finance (sales tax) act, 1941 or sub-clause (b) of clause (i) and sub-clause (b) of clause (ii) of section 7 of the west bengal sales tax act, 1954. ..... mainly on the grounds stated above, the applicants have prayed for an order commanding the respondents not to proceed with the penalty proceedings and not to give further effect to the impugned notices, for a direction prohibiting the respondents from proceeding with the notices and for a declaration that the applicants cannot be brought within the mischief of the bengal finance (sales tax) act, 1941 or west bengal sales tax act, 1954.affidavit-in-opposition. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC2021; JT1997(4)SC434; 1997(3)SCALE369; (1997)5SCC93; [1997]3SCR439
..... . station 6b merely provides for a levy of an additional amount of tax on 'dealers' whose aggregate of the gross turnover under the bengal finance (sales tax) act and the west bengal sales tax act taking together exceed rs ..... . provided further that where before or after the date of the coming into force of clause (f) of section 2 of bengal finance (sales tax) (west bengal amendment) act, 1950, the calculation of the turnover for any period prior to such date was or is made on the basis of the sale-prices or parts of sale-prices receivable during such period, the calculation shall not be called in question merely on the ground that it was or is so made; and no return furnished, no assessment made, no proceedings (including in particular proceedings for the recovery of any tax or penalty) ..... section 2(c) of the bengal finance (sales tax) act defines 'dealer' as under:'dealer' means any person who carries on the business of selling goods in west bengal or of purchasing goods in west bengal in specified circumstances or any person making a sale under section 6d and includes--the central or a state government, a local authority, a statutory body, a trust or other body corporate which, or a liquidator or receiver appointed by a court in respect of a person defined as a dealer under this clause who, whether or not in the course of business sells, supplies or distributes directly or otherwise, for .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1974)3CTR(SC)288
..... - whether the sale of cigarettes after the enactment of west bengal sales tax (amendment) act, 1958 (for short, the 1958 act) is governed by the bengal finance (sales tax) act 1941 (for short, the 1941 act) and, as such, a dealer in the state of west bengal is entitled to the benefits under s. ..... i, paragraphs 2014 pp. ..... that every dealer shall pay a tax at the rate of three per centum of his turnover section 5 requires dealers under the act to obtain registration certificate.section 23 of the 1954 act runs thus :'nothing in the bengal finance (sales tax) act, shall apply to cigarettes :provided that -(i) the said act shall continue to apple in respect of cigarettes sold before the commencement of this act and in respect of sales of such cigarettes subsequent to the commencement of this act;(ii) the price of goods sold to a dealer as defined in this act for use by such dealer in manufacturing ..... the 1958 act, further substituted this new section 25 for the original section 25 in the 1954 act :'if the state government is at any time of opinion that it would be in the public interest that any commodity which is liable to taxation under the bengal finance (sales tax) act, 1941 should be taxed under this act, it may, he notification in the official gazette, specify such commodity; and on and from the date of such notification the bengal finance (sales tax) act, 1941 shall cease to apply to commodity and this act shall apply to such commodity.'30. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1981Cal157
..... in paragraph 7 of the affidavit, it is stated that by a notification dated the 10th december, 1980 the governor in exercise of the power conferred by the sub-section (2) of the section 7 of the act, authorised sarbasree subankim chatterjee arabinda bose, asoke kumar kanjilal, hemendra nath dasgupta, ranjit kumar dey, all inspectors of police attached to the bureau of investigation constituted under section 19a of the bengal finance (sales tax) act, 1941 to exercise the powers specified in the said sub-section throughout the state of west bengal.32. ..... similarly, the governor, in exercise of the abovementioned power, by two notifications authorised nine commercial tax officers and fourteen commercial tax inspectors attached to the bureau of investigation constituted under section 19a of the bengal finance (sales tax) act, 1941 to exercise powers specified in the said sub-section throughout the state of west bengal. ..... on the 30th september, 1980 a letter was addressed from the deputy secretary, finance department, government of west bengal to the chief officer, department of non-banking companies reserve bank of india which is as follows:'sir,i am directed to state that a question has arisen whether the business carried by sanchaita investments, 5 & 6, fancy lane, calcutta 1 come within the purview of the prize chits & money circulation schemes (banning) act, 1978. .....
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