Court : Madhya Pradesh
Reported in : AIR1966MP235
..... , municipalities, boards or authorities.'the central legislature, purporting to act under the proviso to sub-section (2) of section 142a, enacted the 'professions tax limitation act, 1941' (act no. xx of 1941), which came into force on 1st april 1942. sections 2 and 3 of act no. xx of 1941 are in the following terms--'2. notwithstanding the provisions of any law for the time being in force, any taxes payable ..... on profession, trade, calling or employment. the effect of the professions tax limitation act, 1941, was that if a tax imposed under section 66 (1) (b) of the c. p, and berar municipalities act, 1922, fell under the proviso to sub-section (2) of section 142a of the government of india act, 1935, the tax could continue to be levied after 31st march 1939 even if ..... clause (b) of sub-section (1) of section 66 of the c. p. and berar municipalities act, 1922, is one of the taxes specified in the schedule to the act no. xx of 1941. article 276 of the constitution is as follows--' 276. (1) notwithstanding anything in article 246, no law of the legislature of a state relating to taxes for [he benefit of the state ..... taxes on professions, trades, callings and employments shall not after 31st march 1939 exceed rs. 50 per annum. the proviso being an exception to the prohibition contained in sub-section (2) must be construed so as to save those taxes on professions, trades, callings and employments which result in the total amount payable by any one person exceeding rs. 50 per .....Tag this Judgment!
Court : Mumbai
Reported in : (1967)69BOMLR723; 1966MhLJ784
..... -xiii :-in exercise of the powers conferred by sub-section (5) of section 67 of the c.p. municipalities act, 1922 (c.p. act ii of 1922) as applied to berav, the governor of the central provinces and berar is pleased to confirm the following schedule of rates toy municipal, committee, malkapur in the buldana district under clause (b) of sub-section (1) of section ..... was deemed to have been substituted in the section if the dominion legislature had affirmed that levy. as we have shown, the dominion legislature had affirmed that levy by act xx of 1941. the limit, therefore, became modified to the limit which was operative by the notification in each individual case. if this view is correct, then the decree made by the ..... the supreme court in romesh thappar v. state of madras : 1950crilj1514 , where the supreme court made the following observations in respect of restrictions on fundamental rights (p. 129) :.where a law purports to authorise the imposition of restriction on fundamental right in language wide enough to cover restrictions both within and without the limits of constitutionally permissible legislative action affecting such ..... dominion legislature may fix for the time being. if the dominion legislature decreased the rate then that was to be substituted in sub-section (2) as the maximum rate.9. in 1942 the dominion legislature enacted act xx of 1941, by which it laid down specifically the limit of such a tax at rs. 50 per annum save the exception created in respect .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1967SC1201; (1967)69BOMLR316; 1967MhLJ275; 2SCR100
..... whether the word 'imposed' in item 4 of the schedule to the profession tax limitation act, 1941, would include 'deemed to be imposed' because by virtue of section 3 of the berar laws (provincial) act, 1941, the tax would be deemed to be imposed not under the central provinces municipalities act, 1922, but the central provinces and berar municipalities act, 1922. 15. in the result the appeals fail ..... corresponding provision of that act as now extended, to, and in force in, berar'. 9. in the meantime a bill was introduced in the central assembly on 21st march, 1941, which was ultimately passed as the professions tax limitation act, 1941 (xx of 1941). this act came into force on 1st april, 1941. this act provided : 'section 2 - notwithstanding the provisions of any law for the time being ..... to the correct conclusion. first, item no. 4 is an exemption from the limitation imposed by section 2 of the professions tax limitation act, 1941, and the exemption must be construed strictly. secondly, the effect of section 3 and item 4 of the schedule is to continue the leviability of a tax and, in our opinion, this item must be construed ..... was that in view of article 276 of the constitution, the notifications under which the tax was imposed could not be enforced except to the extent provided under article 276(2) of the constitution. the case of the municipal committee, in brief, was that the notifications were in force immediately before the commencement of the constitution and, therefore, were .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1980SC428a; (1980)1SCC354; 2SCR7; 1980(12)LC34(SC)
..... law, and any law so made by parliament may be either generally or in relation to any specified states, municipalities boards or authorities. 17. it will be seen from the above conspectus, that in order to qualify for the exemption under item 4 in the schedule to the profession tax limitation act, 1941 (1941 act, for short) from the limitation imposed by section 2 of that act ..... , imposed under clause (b) of section 1 or section 66 of the c. p. municipalities act, 1922. 15. on august 1, 1941, the c. p. and berar legislature enacted act 15 of 1941 called c. p. and berar act, as a result of which, the words 'and berar' were added after the words 'central provinces' wherever occurring in the central provinces municipalities ..... substituted, namely:(1) the berar municipal law, 1886, is hereby repealed. (b) in sub-section (2), for the word 'acts' the word 'law' shall be substituted.the effect of this notification was that the berar municipal law, 1886 was repealed and central provinces municipalities act, 1922 was made applicable to berar; and further, the taxes imposed under the berar municipal law were deemed to have ..... the india (foreign jurisdiction) order-in-council of 1904. in exercise of those powers, the governor-general-in-council enacted a law applicable in berar, known as berar municipal law, 1886, which enabled the municipalities functioning in berar to impose professional taxes. on january 22, 1924, the governor-general-in-council issued a notification, which so far as material .....Tag this Judgment!
Court : Kolkata
Reported in : 45STC418(Cal)
..... i specified certain intoxicants including country liquor. section 3(5) of the west bengal taxation laws (amendment) act, 1972, omitted entry 25 from schedule i. the effect of ..... 2. the respondents, except respondent no. 1 in f.m.a. no. 781 of 1974, carry on the business of retail vend of country liquor under excise licences. section 6(1) of the bengal finance (sales tax) act, 1941, xempts payment of tax on the sale of goods specified in the first column of schedule i to the act. entry 25 of schedule ..... instructions of the president under the proviso to clause (1) of article 213 of the constitution. by paragraph 2 of the ordinance, entry,25 of schedule i of the bengal finance (sales tax) act, 19,41, has been omitted with retrospective effect from 7th august, 1972.6. it is contended by mr ..... dealers can pass on the tax to their customers. our attention has been drawn by mr. chatterjee to the introduction of 'explanation ii' to section 86 of the bengal excise act, 1909, by paragraph 7 of the bengal excise (amendment) ordinance, 1974 (west bengal ordinance no. 4 of 1974), which ..... 301 of the constitution, but sale of liquor having all the incidents of 'sale' within the meaning of clause (g) of section 2 of the said act, we do not find any reason why such sale cannot be chargeable to sales tax. this contention, therefore, fails. no other point .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1971SC1696; (1971)2SCC489; SuppSCR761
..... to validate the imposition in the united provinces of certain taxes on circumstances and property. section 2 of the act purported, to add items 3-a and 3-b in the schedule to the professions tax limitation act, 1941 with retrospective effect. items 3-a and 3-b read as follows:-3-a. the tax on inhabitants assessed according to their circumstances and property, imposed ..... in m.p.v. sundararamier & co. v. the state of andhra pradesh : 1scr1422 . there it was contended on behalf of the assessees that section 2 of the sales tax laws validation act, 1956 which provided that no law of a state imposing or authorising the imposition of tax on inter-state sales during the period between april 1, 1951 and september 6, 1955 ..... in ginning and pressing factories at certain rates. on the 2nd october 1939 the municipality resolved to revise the rates and by notification dated january 2, 1940 under section 67(5) of the c.p. and berar municipalities act, 1922 tax was permitted to be levied at the rate of four annas per bale with effect from october 1, 1939. the court observed ..... vires the municipality. one of the points there canvassed was, whether the levy of the tax by the municipality was valid in law. the municipality was constituted in 1905 under section 41(1) clauses (a) and (b) of the berar municipal act, 1886. it purported to levy, with effect from october 1, 1912, a tax known as the bale and boja tax on .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1987AP160
..... sections construed, with particular reference to s. 132 of the new tenancy act which provided;'(1) the provisions of the enactments specified in schedule i are hereby repealed to the extent specified in column 4 of the said schedule. (2) nothing in sub-sec. (1) shall, save as expressly provided in this act, affect or be deemed to affect- (i) any right, title, interest, ..... provision for resumption of such granted lands by stipulating in the enactment that transfers of such lands in contravention of the terms of the grant or any regulation, rule or law regulating such grant will be void and providing a suitable procedure consistent with the principles of natural justice for achieving this purpose without recourse to prolonged litigation in court in ..... er 687, and master ladies tailors v. min of l. & n.s., (1950) 2 all er 525 have also been brought to our notice. the former decision relates to the interpretation of certain provisions in the landlord and tenant (war damage) (amendment) act 1941, and the latter to the wholesale mantle and costume wages council (great britain) wages regulation (holidays) order, 1949. ..... a protected lessee had been determined by the landholder under s. 9 of the berar regulation of agricultural leases act 1951 and possession thereof taken prior to the date the new tenancy act came into force, and the landholder continued to personally cultivate the land on the date the new act came into force. this interpretation is in keeping with the language used in .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1970SC1002; 1970MhLJ561(SC); (1970)2SCC267
..... act, 1935, the berar laws (provincial) act, 1941 was enacted, and berar was under section 47 of the government of india act to be administered together with the central provinces as one of the provinces under that act. various acts' including the central provinces municipalities act 2 of 1922 were extended to the berar with certain modifications under the central. provinces and berar act 15 of 1941. by that act the title of act 2 ..... virtue of item 4 of the schedule only the tax on persons, exercising professions imposed under clause (b) of sub-section (1) of section 66 of the central provinces municipalities act, 1922, was saved from the operation of section. 2 of act 20 of 1941 and not the tax under section 66 of the central provinces & berar municipalities act, 1922, and the tax ..... annum.section 3- the provisions of section 2 shall not apply to any tax specified in the schedule.the schedule is as follows:the scheduletaxes to which section 2 does not apply.1.the tax on professions, trades and callings, imposed through fees for annual licences, under chapter xii of the calcutta municipal act, 1928.2. the tax on trades, professions and ..... operation in the financial year. this court has however held in municipal committee, akot v. manilal manekji pvt ltd. : 2scr100 ; on interpretation of sections 2 and 3 and item 4 of the schedule to the professions tax limitation act 20 of 1941 that the rate fixed by the earlier notification was also not saved from the operation of section .....Tag this Judgment!
Court : US Supreme Court
..... the minimum hourly wage rate at $1.00 for carpenters and $.50 for laborers. on march 29, 1941, the corps of engineers issued an invitation for bids. [ footnote 4 ] pursuant to the davis-bacon act, supra, the secretary's wage schedule was included in the contract specifications furnished to respondent, prior to the computation of its bid. [ footnote 5 ] on may 14, page ..... to pay not less than the minimum into a government representation that the contractor will not have to pay more. on its face, the act is a minimum wage law designed for the benefit of construction workers. the act does not authorize or contemplate any assurance to a successful bidder that the specified minima will, in fact, be the prevailing rates. indeed, its ..... the secretary of labor to be prevailing" for corresponding work on similar projects in the area. [ footnote 2 ] the act also provides page 347 u. s. 173 for penalties, including termination of the contract, if it is found that the contractor is paying less than the schedule rate. [ footnote 3 ] the respondent, a construction company, was the successful bidder for a government flood ..... .s. 810. [ footnote 11 ] 346 u.s. 809. [ footnote 12 ] compare 49 stat. 1011, 40 u.s.c. 276a-2(b), conferring a right of action on employees to recover from the contractor the amount due the employees under the minimum wage schedule. [ footnote 13 ] united states ex rel. johnson v. morley const. co., 98 f.2d 781, 788, cert. denied, 305 .....Tag this Judgment!
Court : Delhi
Reported in : ILR1979Delhi27; 44STC447(Delhi)
..... goods sold by them were formerly exempt from payment of sales-tax under the second schedule to the bengal finance (sales-tax) act, 1941 as applied to delhi. these exemptions were illegally withdrawn by the government, and (2) section 3 of the delhi sales-tax (amendment an,d validation) act, 1976, which purports to validate the levy, assessment and collection of sales-tax on these ..... if the' exemptions are assumed to be invalid initially they were retrospectively validated by the validation act of 1976. the above contentions of law have arisen from the following facts : (3) the bengal finance (sales-tax) act, 1941 was extended to delhi under section 2 of the part c states (laws) act, 1950, which ran as follows, by notification dated 28-4-1951, with the necessary restrictions ..... ineffective in the eye of law, but also to delete the statute from the statute book. for the latter reason, such a statute could be called a dead statute. in so far as section 3 of the validation act purports to give effect to section 6(2) of the bengal finance (sales-tax) act, 1941, it assumes that section 6(2) was available for such reactivation ..... not be revived by the latter except by a re-enactment of the former by parliament. since parliament did not re-enact section 6(2) of the bengal finance (sales-tax) act, 1941 it continued to be a non-law. thereforee, any rights and obligations which were enforceable under it could not survive its repeal and levy, assessment and collection of sales-tax which .....Tag this Judgment!