Judgment Search Results Home > Cases Phrase: value added tax act 2003 section 67 objections to jurisdiction Page 1 of about 5,709 results (0.129 seconds)

Stovekraft Pvt. Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : ILR2006KAR3894

..... challenged in this appeal the order dated september 30, 2005 passed by the authority for clarification and advance rulings (hereinafter referred to as 'the authority') under section 60 of the karnataka value added tax act, 2003, holding the rate of tax leviable to stainless steel lpg stove is at 12.5 per cent, kerosene wick stove at 12.5 per cent and stainless steel vacuum flask at 12.5 per ..... registered under the provisions of the karnataka value added tax act, 2003 (for short, hereinafter referred to 'the kvat act'). ..... in fact, in the third schedule prior to its substitution by the karnataka value added tax (amendment) ordinance (1 of 2005) which came into effect on june 7, 2005 at entry 4 goods taxable at four per cent were 'aluminum ..... however, with a view to seek an advance ruling from the authority filed an application under section 60 of the kvat act, seeking an advance ruling on the applicability of rate of tax on the sale of stainless steel lpg stove, kerosene wick stove, aluminum non-stick cook-ware ..... recorded by the authority that stoves have a general purpose use both domestic and commercial, it cannot be called as kitchen utensil for purposes of the kvat act and that the vacuum flask has a general purpose and they are not only used in household and in commercial establishments, hospitals, etc. ..... 'utility' as per the aforesaid dictionary reads as under :a useful thing or feature ; a use, an object that can satisfy a human need ; anything which can satisfy a human want.11. .....

Rajesh Traders, Vs. 1.The State of Tamil Nadu By

Court : Chennai

..... however, in the subject case, there is a specific statutory bar under section 77(1) of the tamil nadu value added tax act, 2006, prohibiting the civil court from entertaining civil suits. ..... section 77 of the tamil nadu value added tax act, 2006 contains a statutory bar ..... petitioner wanted the civil court to be converted as an appellate authority over the authorities constituted under the tamil nadu value added tax act, 2006. ..... the petitioner, without filing objection, straightaway filed the suit in o.s.no.388 of 2007 for the year 2003-2004 and the present suit in o.s.no.448 of 2007 for the assessment year 2004-2005.11 ..... petitioner filed a suit in o.s.no.448 of 2007 before the sub court, tiruchirappalli, against the state of tamil nadu and the commercial tax officer, trichy, praying for a decree of declaration that the notice dated 20 september, 2007, issued by the commercial tax department, is illegal and void and a consequential injunction restraining the respondents from giving effect to the said notice.3. ..... the trial court is having jurisdiction to decide as to whether the suit is maintainable ..... the petitioner was directed to submit his objection, within a period of fifteen days ..... : respondents prayer civil revision petition is filed under section 115 of code of civil procedure to set aside the fair and decreetal order dated 04.03.2015 in c.m.a.no.5 of 2014 on the file of learned principal district judge, tiruchirappalli, confirming the fair and decreetal order dated 19.03.2014 passed in .....

India Financial Assn., Seventh Day Adventists Vs. M.A. Unneerikutty an ...

Court : Supreme Court of India

Reported in : 2006(6)ALD11(SC); 2006(4)AWC3177(SC); (SCSuppl)2006(4)CHN128; JT2006(6)SC578; 2006(4)KLT520(SC); 2006(7)SCALE302; (2006)6SCC351; 2006(2)LC1026(SC)

..... the sale agreements were set up and devised by the plaintiff with objects which were opposed to public policy and were prohibited by statutes like kerala stamp act and income tax act, 1961 and were void under section 24 of the indian contract act, 1872 (in short the 'contract act'). ..... to the defendant or to deposit in court any money except when so directed by the court;(ii) the plaintiff must aver performance of, or readiness and willingness to perform, the contract accordingly to its true construction.the basic principle behind section 16(c) read with explanation (ii) is that any person seeking benefit of the specific performance of contract must manifest that his conduct has been blemishless throughout entitling him to the specific relief. ..... existing buildings in the schedule property, salvage the same and deliver possession of the land only to the plaintiff at the time of registration of the sale deed, the company was to obtain the clearance certificate in terms of section 23ga of the income tax act, 1961. ..... section 23 of the contract act lays down that the object of an agreement becomes unlawful if it was of such a nature than, if permitted. ..... the present one is a case where the discretionary jurisdiction to decree the specific performance ought not to be exercised in favour of the respondents. ..... added to all this is the factum of astronomical rise in the value of the land which none of the parties would have fore contemplated at the time of entering into the agreement. .....

Sri. Ashok Kumar S Vs. State of Karnataka

Court : Karnataka

..... original petitioner further attempted to contend that the notice issued is beyond the scope and ambit of section 27 of the karnataka value added tax act, 2003 (hereinafter referred to as the act ) in as much as no such 9 specific ground has been mentioned in the statute for cancellation of registration on the ground of non-furnishing of no-objection letter from the interested party in the property or otherwise. ..... well settled that unless the show cause notice is without jurisdiction or ultra vires to the power, this court by way of a self-imposed restriction in exercise of power under article 226 of the constitution, would not interfere and would relegate the party to raise objection allowing the authorities to independently consider the matter on ..... original petitioner attempted to contend that it was in the nature of a decision already taken for cancellation of the registration in the absence of no-objection letter from the appellant and therefore, he submitted that the notice dated 22.03.2016 may not be construed as show cause notice.10. ..... is found that the impugned notice dated 22.03.2016 was not without jurisdiction, we are of the view that by way of a self-imposed restriction in exercise of the power under article 226 of the constitution, it was a case not to interfere at the stage of show cause notice and the original petitioner respondent no.3 herein ought to have been relegated to the authority to raise objections to the notice and the authority ought to have been permitted .....

Classic Developers Vs. Deputy Commissioner of Commercial Taxes and ors ...

Court : Karnataka

Reported in : (2009)25VST375(Karn)

..... writ petitions by an assessee who is assessable to tax under the karnataka value added tax act, 2003.2. ..... the petitioner is aggrieved by the reassessment orders passed under section 39 of the karnataka value added tax act for the period from april 1, 2005 to march 31, 2006 for each of the month, copy of the order is produced as annexure c, dated january 20, 2009 and consequential demand notice annexures d to d9.3. ..... appearing for the petitioner, is that in respect of the returns filed by the petitioner for the relevant period, the assessing authority had, while not accepted the returns, passed an assessment order in terms of the provisions of section 38(1) of the act for the year 2005-06, as per the orders at annexures b to b11, that much later the petitioner had been issued with the notice to reopen the concluded assessment by issue of notice under ..... , is not correct or proper ; that unless the commissioner has passed orders conferring such jurisdiction for reassessment under section 39 of the act on the first respondent as well as the second respondent, they cannot pass orders of reassessment ; that in the present case, respondent nos. ..... 2 who is not the assessing authority, that notwithstanding the serious objections filed by the petitioner, the second respondent has concluded by re-assessing and re-computing the liability of the petitioner for the very period as per the order at annexure c and has issued the consequential demand notices, .....

M/s. JMC Projects (India) Ltd. Vs. The State of Karnataka, Rep. by Com ...

Court : Karnataka

..... the issue involved in these revision petitions relates to invoking of suo moto revisional powers by the joint commissioner of commercial taxes in exercise of the powers vested under section 63a of the karnataka value added tax act, 2003 (for short kvat act'). ..... are filed under sec.65(1) of the kvat act, against the judgment dated 27.6.2012 passed in sta no.1104/2009 to 1109/2009 and stas.1123/2009 to 1128/2009 on the file of the karnataka appellate tribunal, bangalore, dismissing the appeals filed under sec.63-a(1) of the karnataka value added tax act, 2003. ..... invoking the provisions of section 63a of the kvat act, which was inserted by the karnataka value added tax (amendment) act, 2006 [karnataka act no.4 of 2006], the revisional authority issued notice for revising the order of assessment passed on 08.06.2006. ..... it has been contended by the revision petitioner that joint commissioner did not possess jurisdiction to exercise the power under section 63a of the act on the ground that that said provision came to be inserted by act no.4/2006 with effect from 01.04.2006 and as such, for the period anterior to 01.04.2006, joint commissioner cannot exercise the suo moto power to revise the order of assessment. 3. ..... an objection was taken with regard to the applicability of section 63a of the kvat act as the period of assessment was prior to 01.04.2006. ..... such objection of the petitioner was rejected by the tribunal and the matter was dismissed on merits. .....

M/S Jmc Projects (India) Ltd Vs. The State of Karnataka

Court : Karnataka

..... revisional powers by the joint commissioner of commercial taxes in exercise of the powers vested under section 63a of the karnataka value added tax act, 2003 (for short kvat act ). ..... the kvat act, against the in sta no.1104/2009 to11092009 & stas.1123/2009 to11282009 on the file of the karnataka appellate tribunal, bangalore, dismissing the appeals filed under sec.63-a(1) of the karnataka value added tax act, 2003. ..... of section 63a of the kvat act, which was inserted by the karnataka value added tax (amendment) act, 2006 [karnataka act no.4 ..... the same on the ground that sanction given after more than four (4) years from the end of assessment year 1985 was barred by virtue of limitation prescribed under section 21(2) of u.p.trade tax act, 1948 and as such amendment to section 21 by adding proviso with effect from 19.02.1991 would not revive the limitation and on the date of amendment coming into force assessment orders has become time barred. ..... it has been contended by the revision petitioner that joint commissioner did not possess jurisdiction to exercise the power under section 63a of the act 3 on the ground that that said provision came to be inserted by act no.4/2006 with effect from 01.04.2006 and as such, for the period anterior to 01.04.2006, joint commissioner cannot exercise the suo moto power to revise ..... an objection was taken with regard to the applicability of section 63a of the kvat act as the period of ..... such objection of the petitioner was rejected by the tribunal and the .....

C.Gopinathan Nair. Vs. State of KeralA.

Court : Kerala

Reported in : ILR2010(4)Ker971

..... it is stated that the transfer of shares of the company was duly intimated to the 2nd respondent, who is the assessing authority under the kerala value added tax act, 2003 (kvat act) as well as under the kerala general sales tax act (kgst act). ..... under the above circumstances the writ petition is disposed of reserving liberty to the petitioners to pursue the objections submitted against the proposal notices, before the 2nd respondent. ..... apprehension of the petitioners is that the 2nd respondent may finalise the assessment without considering such objections and without affording any reasonable opportunity to the petitioners. ..... the sustainability of such notices need be appreciated on the basis of objections filed by the petitioners taking note of various factual aspects. ..... it is pertinent to note that the petitioners had already submitted objections against the proposal, as evidenced from ext.p12. ..... i do not find any lack of jurisdiction with respect to issuance of the impugned notices. ..... subsequently, fresh notices were issued by the 2nd respondent as per ext.p9 to p11 proposing assessment under section 19c & 17(3) of the kgst act and section 26(a) of the kvat act. ..... but the petitioners were issued with ext.p3 to p5 notices under section 19c of the kgst act and 26(a) of the kvat act, proposing assessment against them. ..... ext.p6 to p8 are the objections filed by the petitioners to the above said notices. .....

M/s. Godrej Sara Lee Ltd. Vs. The Excise And Taxation Officer Cum Asse ...

Court : Supreme Court of India

..... 2009 passed by the high court of punjab and haryana at chandigarh (hereafter the high court , for short) dismissing civil writ petition no.9191 of 2009 presented by the appellant and relegating it to the remedy of an appeal under section 33 of the haryana value added tax act, 2003 (hereafter the vat act , for short).2. ..... that in view of the issues raised, there was no reason why the appellant company should not pursue its remedy in arbitration, having solemnly accepted clause 23 of the agreement, and instead invoke the extraordinary jurisdiction of the high court under article 226 of the constitution to determine questions which really form the subject matter of the arbitration agreement. ..... keeping in view the objection raised by counsel for 3 the respondents that without exhausting the remedy of appeal provided by section 33 of the vat act it would not be permissible to entertain this petition and upon consideration of the decision of this court reported in (1975) 2 scc436(titagarh paper mills ..... we have reasons to believe, considering the nature of objection raised by the respondents as recorded by the high court in the impugned order, that the high court had mistakenly referred to titagarh paper mills (supra) while intending to rely on a different decision of this court on an appeal 11 preferred ..... the objection as to maintainability goes to the root of the matter and if such objection were found to be of substance, the courts would be rendered incapable of even receiving the lis for .....

M/S Parisons Agrotech (P) Limited Vs. State of Kerala

Court : Kerala

..... j.appellant is a registered assessee under the kerala general sales tax act, central sales tax act and the kerala value added tax act. ..... nadu, (1976) 37 stc517 the apex court took the view that the suo motu power conferred on the deputy commissioner under section 32 of the tamil nadu general sales tax act, 1959 in regard to the order or proceeding specified therein was quite wide and he could, subject to the conditions laid down in sub-sections (2) and (3), exercise the same even at the instance of an assessee who had not filed an appeal against the order ..... when annexure-4 notice and annexure-7 order clearly admit that the suo motu proceedings under section 37 of kerala general sales tax act was initiated based on materials which was not available with the fast track team vide annexure-1 order, was the commissioner of commercial taxes right in setting aside annexure-1 order and remitting it to the assessing authority for sta12012 4 reassessment based on the subsequent ..... jewellery's case (supra) this court held that under section 35(2a) of the genral sales taxt act the deputy commissioner was entitled to exercise jurisdiction on any point that had not been decided in appeal ..... sent a reply raising objections, including the jurisdiction of the commissioner. ..... this case relates to the year 2003 - 2004. ..... case it is true that by annexure1 the sta12012 20 assessment was completed by the fast track team under the central sales tax for the year 2003-'04. ..... relates to the assessment year 2003-04. .....