Court : Kolkata
Reported in : 123STC129(Cal)
..... court then of course this matter is similar in nature.22. it appears from the grounds that the supreme court was called upon to decide the issue in respect of bengal amusements tax act, 1922 to refer the matter to the tribunal formed by the state following the l. chandra kumar's case : 228itr725(sc) as referred above.23. it is to be remembered ..... to go by the case made out before the same as it is.24. it is a well-settled case of the respondent is that section 11(4) of the bengal amusements tax act, 1922 is equivalent to section 19a of the bengal finance (sales tax) act, 1941. but i find that basis of such argument is absolutely wrong. the bureau of investigation under section 19a of the ..... the jurisdiction over the whole of west bengal.'7. such section was also inserted retrospectively vide bengal finance (sales tax) (amendment) ordinance, 1973 followed by bengal finance (sales tax) (third amendment) act, 1974 (w.b. act 7 of 1974).8. the above provision of the bengal finance (sales tax) act was introduced retrospectively in 1974 and the provisions as laid down in the bengal amusements tax act, 1922 was given effect in 1975 and ultimately .....Tag this Judgment!
Court : Kolkata
Reported in : 123STC532(Cal)
..... do the needful for the purpose of appropriate functions as prescribed under the law.4. it appears to this court that the bengal amusements tax act, 1922 and the bengal agricultural income-tax act, 1944 are the scheduled acts under the west bengal taxation tribunal act, 1987. the west bengal taxation tribunal has been formed in view of article 423-b of the constitution of india for various purposes including levy, assessment ..... ]228itr725(sc) prescribed under the penultimate paragraph on the question of vires.17. had it been so that one of the acts of the bengal amusements tax act, 1922 or the west bengal agricultural income-tax act, 1944 is out of the schedule under the west bengal taxation tribunal act, 1987 and by virtue of this administrative order, in fact, the law was wanted to be amended by an administrative order ..... hereby to create a post of commissioner of entertainments tax, west bengal, in the finance department to administer the bengal amusements tax act, 1922 (ben. act v of 1922) throughout the territory of west bengal.the governor is further pleased to order that such post shall be held by the commissioner of agricultural income-tax, west bengal, appointed under the bengal agricultural income-tax act, 1944 (bengal act iv of 1944).' 2. therefore, from the plain reading .....Tag this Judgment!
Court : Kolkata
Reported in : 1984(2)CHN78,88CWN1002,155ITR281(Cal)
..... .30. in the view we have taken as indicated above, we declare the notification dated march 31, 1984, being no. 1042-f.t., issued under section 8 of the bengal amusements tax act, 1922, to be ultra vires and restrain the appellant by an order of injunction from enforcing the notification no. 1042-ft. dated march 31, 1984.31. in the premises, the ..... of injunction restraining the state government from giving any effect to the notification being no. 1042-f.t. dated march 31, 1984, issued under section 8 of the bengal amusement tax act, 1922.2. the principal question that arises in this appeal as also in the writ petition, which was also taken up for hearing on the joint prayer of the parties ..... wherein the graduated scale of taxation have been revised.) 13. the notification under challenge, dated march 31, 1984, was issued by the government of west bengal in exercise of the powers conferred under section 8 of the bengal amusements tax act, 1922, with effect from april 1, 1984, whereunder the earlier notifications nos. 1279, dated march 31, 1979 ; 1404, dated april 19, 1979 ; 1984 ..... 23. this decision also is not of any assistance to mr. gooptu. section 8 of the bengal amusements tax act, 1922, as amended by the west bengal taxation laws (amendment) act, 1981, authorises the state government to exempt entertainment by general or special order from payment of entertainment taxes, show taxes, surcharges or additional surcharges. the power to exempt is to be exercised by the state government .....Tag this Judgment!
Court : Uttaranchal
..... more than one statute on different taxable objects and taxable persons is not prohibited by the constitution. the bengal amusements tax act, 1922 and the west bengal entertainments and luxuries (hotels and restaurants) tax act, 1972 are two statutes which have been enacted under the same legislative field i.e. entry 62 of list ii of the seventh schedule to the constitution, and the two ..... statutes apply admittedly to levy of tax on amusements, entertainments and luxuries in their respective area but the area of application of the said 1982 act ..... is different as would be evident from the provisions of the 1922 act and the 1972 act as aforesaid. the said 1982 act was, for the first time, enacted by the state legislature in 1982 .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1953Cal536
..... nominees?23. a survey of the bengal amusement tax act with its amendments is essential to understand the nature of the problem raised.24. amusement tax was introduced into bengal in the year 1922 for the declared object of making an addition to the public revenues of bengal. that was the bengal amusement tax act, 1922, being bengal act 5 of 1922. by section 3 of that statute an entertainment tax is provided for on all payments for ..... admission to any entertainment, which included any performance, amusement, exhibition, game or sport. being a ..... tax on 'all payments for admission to any entertainment', no such amusement tax could toe realised where admission to the .....Tag this Judgment!
Court : Supreme Court of India
Reported in : JT1993(1)SC1; 1992(3)SCALE306; (1993)1SCC479; Supp3SCR351
..... such condition as may be laid down in such order.in march 1984 the impugned notification was issued:in exercise of the power conferred by section 8 of the bengal amusements tax act, 1922 (bengal act v of 1922), the governor is pleased hereby to rescind, with effect from the 1st day of april, 1984, this department order nos. 1279 f.t. dated the 31st march, 1979 and ..... notification under amended section 8:'government of west bengalfinance departmenttaxationno:1042-f.t. calcutta, the 31st march, 1984.notificationin exercise of the power conferred by section 8 of the bengal amusements tax act, 1922 (ben. act v of 1922), the governor is pleased hereby to rescind, with effect from the 1st day of april, 1984, this department order nos.1279 f.t. dated the 31st march, 1979 ..... r.m. sahai, j.1. whether the notification issued on 31st march, 1984 by the government of west bengal, in exercise of power conferred under section 8 of the bengal amusement tax act, 1922 (bengal act v of 1922) (hereinafter referred to as the act) as amended in 1981, exempting any performance organised by a bonafide group theatre, amateur theatre or amateur jatra, formed exclusively for purposes of cultural activities and .....Tag this Judgment!
Court : Kolkata
Reported in : 61STC131(Cal)
..... the west bengal state tax on professions, trades, callings and employments act, 1979 (west bengal act ..... the legislature of west bengal as it was thought expedient to amend the bengal amusements tax act, 1922 (bengal act 5 of 1922), the bengal finance (sales tax) act, 1941 (bengal act 6 of 1941), the west bengal sales tax act, 1954 (west bengal act 4 of 1954), the west bengal primary education act, 1973 (west bengal act 43 of 1973), the west bengal motor spirit sales tax act, 1974 (west bengal act 11 of 1974), the west bengal rural employment and production act, 1976 (west bengal act 16 of 1976), and ..... would undoubtedly be property, unless there is something to the contrary in the enactment apart from holding that there is nothing in section 4(3)(i) of the indian income-tax act, 1922, which restricts in any manner the normal and accepted meaning of the word 'property' and excludes business from its connotation. business would, therefore, be property for the purposes of section .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1993)44ITD735(Kol.)
..... be upheld and the appeal dismissed.8. we have considered the contentions made before us by the representatives of both the parties and also perused the relevant provisions of the bengal amusements tax act, 1922. in our opinion, the addition made by the ao in a sum of rs. 77,44,592 is not warranted by applying the provisions of section 43b. we see much ..... are given licence by the assessee club to receive bets on horse races from the punters. as per section 15 of the bengal amusements tax act, 1922 (hereafter for short 'bata') there is a charge and levy of 20 per cent tax called 'totalisator tax' on bets made in the totalisator enclosure. similarly, section 18 of the bata there is a charge and levy of 20 per ..... . 2052 f.t. dated 22-6-1988 from the government of west bengal, finance department, taxation. thus, the assessee club only acted as a conduit pipe and the betting tax in its hands is not the tax payable by the assessee to the government of west bengal. legally speaking, no sooner the betting tax is made over to the assessee club for the purpose of remittance ..... into the govt. treasury, it loses the character of being a betting tax and becomes money simple .....Tag this Judgment!
Court : Kolkata
Reported in : 80Ind.Cas.498
..... which imposes taxes on certain forms of betting including that of the kind carried on by 'licensed book-makers,' who are defined in the ..... the day on which the race is to be run and (b) in an enclosure which the stewards controlling the race have with the sanction of the local government set apart for the purpose.9. the bengal amusements tax act, 1922 ..... nature that, if permitted, it would defeat the provisions of any law' has also been referred to.8. reference has also been made to the bengal public gambling act, 1913, which amended section 1 of the bengal public gambling act, 1867, by excluding from the definition of gaming, wagering or betting on a horse race when such wagering or betting takes place, (a) on ..... agreements which it is the business of the partnership to make, nor are such agreements prohibited by law. under the bengal public gambling act, 1913, not only are bets on horse races no longer penalised in the circumstances stated in the act, but the local government has been given power by the legislature to sanction an enclosure to be set apart for the .....Tag this Judgment!
Court : Karnataka
Reported in : 1995(1)KarLJ113
..... group playing shows of similar type for cultural activities could be said to be arbitrary for purposes of granting exemption from payment of entertainment tax under bengal amusements tax act, 1922. the supreme court held that dramatic performances for monetary gains and otherwise are different and stand on different footing. the court held ..... executive may classify on the basis of the distinctions which are real. as held by their lordships of the supreme court in state of west bengal and anr. v. rash behari sarkar and anr. : (1993)1scc479 even likes can be treated differently for good and valid reasons. 51. ..... of the exemption in favour of the public sector undertakings which recommendation was accepted resulting in the omission of section 32(x) from the act by amending act no. 23/1976 retrospectively with effect from 29th may, 1975. 42. in so far as the question of retaining exemption in favour ..... under section 2(1) including the areas adjacent thereto which the government may by notification specify from time to time. the scheme of the act no doubt envisages a nominated board, but the role assigned to the statutory consultative committee is significant and supervisory in character. the consultative ..... the bangalore water supply and sewerage board is by reason of section 16 of the act under a statutory obligation to utilise the fund only for purposes specified in the said section such as payment of taxes and interests, payment of loan and other borrowings and operating expenses etc. 26. .....Tag this Judgment!