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Judgment Search Results Home > Cases Phrase: calcutta police act 1866 Court: chennai Year: 1968 Page 1 of about 60 results (0.177 seconds)

Jul 01 1968 (HC)

P.R. Easwaran Vs. Sixth Income-tax Officer

Court : Chennai

Decided on : Jul-01-1968

Reported in : [1969]72ITR263(Mad)

..... individually. this is because the association of persons is an entity different and distinct from its members. no doubt, in exercising the option, the income-tax officer has to necessarily act judiciously and judicially bearing in mind the fundamental norm of tax law that public revenue should be safeguarded and evasion of legitimate taxes avoided. but he takes the risk, once ..... officer made no reservation whatsoever that the assessment was being provisionally made on the assessee so as to give him an exemption under section 14 of the indian income-tax act. on the other hand, whilst knowing the joint adventure of persons including the petitioner, the income-tax officer provisionally accepted the figures furnished by the petitioner as regards the ..... sufficient material to call upon the so-called association of persons to furnish a return and make them consequentially liable thereon, he cannot, by invoking section 148 of the present act, vest himself with jurisdiction to re-open what, according to the petitioner, is a closed assessment after due consideration ; the case of the department is that such an election ..... gains. thereafter, the sixth income-tax officer, ii circle, coimbatore, the respondent herein, issued a notice on september 11, 1964, purporting to be under section 148 of the income-tax act, 1961, calling upon the petitioner, amongst others, as members of an association styled messrs. p. r. easwara iyer and others, coimbatore, and stating that he has reason to believe that .....

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Sep 23 1968 (HC)

K.P. Abdulla and Bros. and anr. Vs. Check Post Officer, Kandaigoundanc ...

Court : Chennai

Decided on : Sep-23-1968

Reported in : AIR1970Mad25; [1968]22STC552(Mad)

..... provisos, and that consequently the reasoning adopted by the supreme court should be applied to the power of seizure and confiscation conferred under section 42 of the act. but there is a. sharp and clearly marked distinction between the two sections which can be illustrated if we take the circumstances of the present case ..... provision for recovery of tax in addition to penalty contained in the second proviso to section 41(4), was clearly repugnant to the general scheme of the act. since this second proviso and the power to seize and confiscate are not severable from the rest of sub-section (4), sub-section (4) with ..... the main part of section 41(4). the second proviso of section 41(4) was worded thus "in cases where the goods are taxable under this act, in addition to the tax recoverable, a sum of money not exceeding one thousand rupees..". in the view of their lordships of the supreme court the ..... for the purpose of stopping evasion of tax. they proceeded to deal with the matter before them, namely, the vires of section 41(4) of the act, from an altogether different point of view. their approach was to treat the power to levy the tax payable, as well as a penalty in the ..... . jhaver v. commissioner of commercial taxes [1965] 16 s.t.c. 708 where the bench, dealing with section 41 of the madras general. sales tax act, held that section 41(4) providing for seizure and confiscation of goods was illegal and ultra vires. learned counsel urged that the provisions for seizure and confiscation .....

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Aug 16 1968 (HC)

The Cement Distributors (P.) Ltd. Vs. the Deputy Commercial Tax Office ...

Court : Chennai

Decided on : Aug-16-1968

Reported in : [1969]23STC86(Mad)

..... impugned order of assessment was made. the petitioner's contention was that the alleged escapement related to intra-state sales of cement in calcutta and the same was assessed and brought to tax under the west bengal sales tax act. the petitioner states that during the relevant period the cement control order, 1958, was in force, which legally obliged the state trading ..... is reported that there is no sales tax charged on sales of cement under the west bengal sales tax act. it is not in dispute that at no time the petitioner-company despatched the allotted quantity of cement to the respective allottees in calcutta by rail. in so far as the transactions in question are concerned, they were all the subject-matter ..... madras. even in calcutta the company was registered as a dealer in that state both under the local ..... ramaprasada rao, j.1. the petitioner, a company incorporated under the indian companies act, having its registered office in new delhi, is a registered dealer both under the madras general sales tax act, 1939, and the central sales tax act, 1956. during the year 1961-62, the petitioner had branches at calcutta and at dalmiapuram, and in that assessment year its registered office was in .....

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Aug 02 1968 (HC)

The English Electric Company of India Limited Vs. the Deputy Commercia ...

Court : Chennai

Decided on : Aug-02-1968

Reported in : [1969]23STC32(Mad)

..... on the ground that it ought not to be included in the assessable turnover. the petitioner is a public limited company having its registered office at calcutta and branches at bombay, delhi, madras and lucknow. the main factory of the petitioner-company is at madras. the various branches of the company ..... on this it is stated that the sales are not inter-state sales within the meaning of section 3(a) of the central sales tax act, 1956 (act 74 of 1956). the petitioner reserves certain other matters for appropriate action by it at the required stage, but it is, in this writ ..... given set of circumstances, such an intention or inference from conduct may be ascertained ex antecedentibus et consequentibus. in short, every word, deed and act of the parties to a contract have to be weighed, interpreted and considered, as no clause in a contract between parties can ever be considered to ..... assessee's branches in places outside the state. the first respondent, therefore, justifies the position that the turnover is assessable under the central sales tax act as relating to inter-state sales, and therefore the writ of prohibition asked for is premature and cannot be granted. the petitioner though having alleged ..... acts. the disputed turnover in this writ petition relates to the proposed levy of central sales tax by the first respondent in the state of madras in respect of sales of which the contracts to sell goods were made by and with the branches of the company as above at bombay, delhi, calcutta .....

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Feb 01 1968 (HC)

South India Flour Mills Private Ltd. Vs. Central Board of Direct Taxes ...

Court : Chennai

Decided on : Feb-01-1968

Reported in : [1968]70ITR863(Mad)

..... v. commissioner of income-tax held that an order of assessment could not be revised by the commissioner on an application by the assessee under section 33a(2) of the act. but that does not decide the point in the present case. boddu seetharamaswamy v. commissioner of income-tax is directly in point. there subba rao c.j. as he then ..... of the case. on his view on the first point, he did not decide the second. he thought that a revision under provision (c) to section 33a(2) of the act would not lie to him. in taking that view he purported to follow c. gnanasundara nayagar v. commissioner of income-tax.in our opinion, the view of the commissioner cannot ..... company and for the assessment year 1959-60, it was charged to a penal interest of rs. 9,176.09 under section 18a(6) and (7) of the income-tax act, 1922. that order was dated september 1, 1960. on august 30, 1961, an application was filed before the commissioner of income-tax to revise the order of the income-tax ..... was, and bhimasankaram, j. held that section 30 of the indian income-tax act which regulated the rights of appeal conferred under the act did not provide for an appeal to the appellate assistant commissioner against an order imposing penal interest under section 18a(6). the learned judges also pointed .....

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Mar 14 1968 (HC)

Sree Shanmugar Mills Ltd., by Managing Agents Sri Alagai Ltd. Vs. S.K. ...

Court : Chennai

Decided on : Mar-14-1968

Reported in : AIR1970Mad203

..... the creditors as a whole. the court has gone still further, and, i think rightly so, and has said that under the present bankruptcy act it will consider not only whether what is proposed is for the benefit of the creditors, out also whether it is conclusive or detrimental to commercial ..... stay of the winding up proceedings on payment in full to the original creditors by the official liquidator, is untenable. section 466 of the companies act contemplates a specific application to the court for permanent stay of the winding up order. it may be noted that the decretal order embodying the compromise ..... p. no. 14420 of 1967. sri r. ramamurthi iyer appears for arumugham and mohamed ismail rowther and submits that under the provisions of section 466 of the act the winding up order should be stayed permanently and, in effect, should be cancelled.12. jaya jothi and company then filed c. m. p. no. ..... the court before possession was handed over to the shareholders. we invited schemes for the reconstruction of the company under sections 391 and 392 of the act,10. notification was accordingly made in the dailies and otherwise and arumugham has filed c. m. p. no. 14419 of 1967 submitting what he ..... sri balasubramanyam contends that, in effect, this means that the winding up order has to be set aside. there is a provision in the companies act itself, namely, section 466, which contemplates an order of the court staying the winding up proceedings either altogether or for a limited time on such terms .....

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Mar 01 1968 (HC)

Sitalakshmi Mills Ltd. and ors. Vs. the Deputy Commercial Tax Officer ...

Court : Chennai

Decided on : Mar-01-1968

Reported in : [1968]22STC436(Mad)

..... section 8(2)(b) is neither a reasonable restriction nor in the interests of the general public.26. we have already held that as the act originally stood, the higher rate not exceeding the state multi-point rate for inside sales and purchases was designed to check evasion and to effectuate ..... cent, has been made with the specific object of discouraging transactions of inter-state character except through regular trade channels and dealers registered under the act. from the standpoint of article 19(1)(f) the view urged by the state is that there is no restriction placed upon the individual in ..... freedom from financial impost by whomsoever imposed, and those words are meant not only to be a limitation on any legislative authority, but also upon any executive act... the proviso to section 92 equalizes taxation : it is a limitation on the generality of section 92.18. larsen and toubro ltd. v. joint ..... form filled and signed by the registered dealer to whom the goods were sold containing the prescribed particulars. to the actual administration of the central act for purposes of levy and collection of tax, the procedure obtaining in the taxing state under the local law relating to sales tax was to ..... lifted the ban under article 286(2). we are not concerned with the sales tax laws validation ordinance of 1956 and the sales tax laws validation act, 1956, which were meant to validate or regularise the levy and collection of taxes by different states made between 1st april, 1951, and 6th september .....

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Mar 01 1968 (HC)

Sitalakshmi Mills Ltd. Vs. the Deputy Commercial Tax Officer and ors.

Court : Chennai

Decided on : Mar-01-1968

Reported in : (1969)2MLJ22

..... per cent has been made with the specific object of discouraging transactions of inter-state character except through regular trade channels and dealers registered under the act. from the standpoint of article 19 (1) (f) the view urged by the state is that there is no restriction placed upon the ..... from financial impost by whomsoever imposed, and those words are meant not only to be a limitation on any legislative authority, but also upon any executive act....the proviso to section 92 equalizes taxation, it is a limitation on the generality of section 92.15. larsen and toubro ltd. v. joint commercial ..... form filled and signed by the registered dealer to whom the goods were sold containing the prescribed particulars. to the actual administration of the central act for purposes of levy and collection of tax, the procedure obtaining in the taxing state under the local law relating to sales tax was ..... as an inside sale on the strength of the state of bombay v. united motors (india) ltd. : [1953]4scr1069 . the ordinance and the validation act were intended to relieve the states from the consequences of bengal immunity co. ltd. v. the state of bihar : [1955]2scr603 , on their respective finances ..... : (1967)2mlj552 , has in detail narrated the scheme of taxation on sale of goods before and after the constitution and under the central sales tax act, 1956. we do not think it necessary to reiterate and cover the entire field over again. briefly the position was this. prior to the constitution, .....

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Mar 25 1968 (HC)

P.N.P. Thulkarunai and Co. Vs. Director, Enforcement Directorate, Fina ...

Court : Chennai

Decided on : Mar-25-1968

Reported in : (1968)2MLJ539

..... the department cannot equate the business of the father with the business of the partnership of the sons as a company contemplated in section 23c of the act. in mens rea in statutory offences by edwards, it is observed at page 243:' so long as modern legislation continues to intrude itself into every ..... of the child if nothing more than relationship appears in the case. in the case of partnership, it may be vicariously liable for the tortious acts of its agents and employees, just as any other business unit may. this doctrine can also be extended to joint enterprise. this doctrine of vicarious ..... stated at page 366 :'... there are two conditions to be fulfilled before penal responsibility can rightly be imposed. the one is the doing of some act by the person to be held liable. a man is to bo accounted responsible only for what he himself does, not for what other persons do ..... the department.5. i see much force in the contentions of learned counsel for the petitioner. it is true that under section 23c of the act, if the person committing a contravention is a company, every person who, at the time the contravention was committed, was in charge of and ..... department proceeded to take proceedings under section 23d. finally, the department found the petitioner-firm guilty of contravening the provisions of section 5(1) of the act, relating to restrictions on payments and imposed the penalty aforementioned.3. according to the petitioner, the partnership firm was formed on april 14, 1959. before .....

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Jan 25 1968 (HC)

Rajah D.V. Appa Rao Bahadur Vs. First Wealth-tax Officer

Court : Chennai

Decided on : Jan-25-1968

Reported in : [1969]72ITR741(Mad)

..... it should be given a restricted meaning so as not to include agricultural land and that, on this view, the hindu women's rights to property act, 1937, did not affect the devolution of agricultural land in the governor's provinces. the reason is thus stated at page 115:'the court, as ..... besides succession duty; devolution by death attracts estate duty and certain transfers of property in the nature of conveyance are also taxes under the stamp act in the form of stamp duty. the heads of power of taxation are apportioned between the federation and the provinces keeping in view the ..... of passing of property but the word had been used in the entry in the sense to be gathered from the provisions of the indian succession act which broadly divides the subject of 'succession' into 'testamentary' and 'intestate' succession, the ordinary meaning of succession being the transmission by law or ..... taxable event to the succession or acquisition by survivorship in a joint family. the scheme of distribution of taxing power adopted by the government of india act, 1935, was somewhat different. a clear cut dichotomy was made between agricultural and non-agricultural land. by entry 56 of list i, duties ..... , while construing the corresponding entries (entry 55 of list i (federal list) and entry 42 of list ii (provincial list) in the government of india act, 1935. there, the learned judges pointed out that the pith and substance of the two entries were fundamentally different. entry 55 (here entry 86 of list .....

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