Court : US Supreme Court
..... refers to the process by which the taxing authority assigns a taxable value to real or personal property. see, e.g. , f. schoettle, state and local taxation: the law and policy of multi-jurisdictional taxation 799 (2003) ( assessment the process of putting a value on real or personal property for purposes of a tax to be measured as a percentage of property ..... to the imposition and collection of the taxes. the legislative history is filled with concern that federal judgments were emptying state coffers and that corporations with access to the diversity jurisdiction could obtain remedies unavailable to resident taxpayers. there was no articulated concern about federal courts flogging state and local governments to collect additional taxes . dunn v. carey , 808 f. ..... act had two closely related, state-revenue-protective objectives: (1) to eliminate disparities between taxpayers who could seek injunctive relief in federal court usually out-of-state corporations asserting diversity jurisdiction and taxpayers with recourse only to state courts, which generally required taxpayers to pay first and litigate later; and (2) to stop taxpayers, with the aid of a federal ..... of its tenth amendment rights not a federal tax exemption, post , at 8, but federal income taxation of the interest on certain state-issued bonds. the court held in that unique suit that 7421(a) did not bar this court s exercise of original jurisdiction over the case. 465 u. s., at 381. footnote 7 the language of the tia differs .....Tag this Judgment!
Court : Rajasthan
Reported in : (2003)180CTR(Raj)474; 261ITR741(Raj)
..... the matter wherever pending either before the assessing or appellate authority holding that the reopening of the assessment already concluded by dint of decisions of this court in exercise of jurisdiction under taxation law is'not permissible either under section 17 of the wt act or 147/148of the it act.18. since the petitioner himself withdrew amendment application, hence i do not ..... to reopen the assessment and passed the reassessment under challenge and this clearly shows arbitrariness and whims on their part which requires to be interfere with by invoking extra ordinary jurisdiction of this court irrespective of the fact that the petitioner inso far as the impugned reassessment is concerned has got alternative remedy or availed of it by way of preferring ..... cause of action to approach- this court, inasmuch as there being disputed questions of fact involved in this petition, the same cannot be agitated in this petition by invoking writ jurisdiction. various decisions have been cited in this regard.9. as regards challenge to the impugned assessment order so also the petitioner's claim for exemption, it has been contended by ..... writ petition.4. though the petitioner accepted that an appeal against assessment order impugned herein had been filed but it is his case that since the impugned order was without jurisdiction, it has been challenged in this writ petition, inasmuch as the issuance of notice under section 17 of the wt act without subsisting any ground was bad.5. show cause .....Tag this Judgment!
Court : Karnataka
..... but are fields of legislation and that the widest possible import and significance should be attached to them. as per the accepted norms of taxation, the jurisdiction whether ancillary or subsidiary, the provision necessary for achieving the object of a taxing statute is covered by entry 54 of list ii of ..... and the matters covered by an entry 54 in list ii of the vii schedule held as under:- as per the accepted norms of taxation the jurisdiction whatever is ancillary or subsidiary provision necessary for achieving the object of a tax statute is covered by entry 54 of list ii of the ..... certificates by government departments and other authorities to the tax payers who are works contractors. 7. transfer of the tax payers file from one jurisdiction to another authority without prior intimation to the tax payer. 8. if in law they are not liable to file return or not liable to ..... penalty in the formative years of vat, the authority shall keep these aspects in mind and as a one time measure would be well within their jurisdiction to show such concessions as is permissible in the facts of that particular case, in the matters of imposition of penalty. that would meet the ..... legislation, it does not forbid reasonable classification for the purposes of legislation. the supreme court has permitted a very wide latitude in classification for taxation. the object of the legislature in enacting the impugned provision is not to provide for confiscation but to provide a penalty for concealment of income .....Tag this Judgment!
Court : Supreme Court of India
..... trade eventually has culminated in formulation of principles pertaining to international taxation jurisdiction. it needs no special emphasis to state that the said taxation principles are premised to promote international trade and to allocate taxation between the states. these rules help and further endeavour to curtail possibility of double taxation, tax discrimination and also to adjudicate resort to abusive tax ..... legal provisions abroad. [see the introduction in klaus vogel on double taxation convention, south asean, reprint edition (2007)].. therefore, deduction of tax at source when made applicable, it has to be ensured that this principle is not violated.28 ..... accepted by them in the un commentaries and the organisation of economic corporation and development (oecd) commentaries. it is well known that what is prohibited by international taxation law is imposition of sovereign act of a state on a sovereign territory. this principle of formal territoriality applies in particular, to acts intended to enforce internal ..... the doctrine of source rule has been explained as a country where the income or wealth is physically or economically produced. [see league of nations, report on double taxation by bruins, einaudi, saligman and sir josiah stan (1923)].. appreciated on the aforesaid principle, it would apply where business activity is wholly or partly performed is a .....Tag this Judgment!
Court : Madhya Pradesh
Reported in : AIR1991MP332; 1991(0)MPLJ790
..... is that it is the beneficial enjoyment of the property which is subjected to taxation and for the purposes of property tax the nexus is functional and not physical or merely territorial. the territorial jurisdiction and the taxation jurisdiction need not always be con-terminus. it was observed that in a given ..... certain duration. we, however, find it difficult to agree that section 69 of the nivesh adhiniyam also entitles the sada to exercise functions and jurisdiction as the municipal corporation and the government may exercise under sections 162 and 163 of the corporation act. what may be inferred from clauses ( ..... were enjoyed by the holders of those properties. in the instant case, respondents have alleged that in the entire area falling within the jurisdiction or the sada and forming part of special area, the sada is rendering all municipal services and discharging obligations under the nivesh adhiniyam. that ..... municipal corporation act that the sada has a right to impose property tax over the lands and buildings in question which fall within the jurisdiction of that special area and also within the limits of the municipal corporation. a division bench of this court in hindustan steel limited, ..... be transferred to the authority. till suitable arrangements are made by the authority to take over the services, the authority will not enforce taxation in any form for these residential units and other company buildings. 4. the company having further agreed to pay annually for a period of .....Tag this Judgment!
Court : Karnataka
Reported in : 12STC731(Kar)
..... acts provision is made for previous notice and a certain period of limitation in respect of suits against local boards and its officers or servants and in respect of taxation the jurisdiction of civil courts is ousted only in so far as the taxing authorities comply in substance and effect with the provisions of the statute. that these are not isolated ..... to. in that judgment his lordship states that one well-known class of cases where the statute law has advisedly enacted only a restricted exclusion of civil jurisdiction is that relating to taxation by local or municipal bodies. further on his lordship states in the interpretation and application of taxing statutes the distinction between the liability to assessment and the ..... , no further difficulty arises. if, however, the language used is not quite definite or specific, its interpretation is influenced by the presumption against an intention to oust the jurisdiction of the civil courts already referred to above. where the statute contains a complete machinery for dealing with the grievances of the party providing a complete remedy for all such ..... before the amendment of 1951 as well as the position subsequent thereto. there is no obscurity regarding the general principles of interpretation on the question of the ouster of the jurisdiction of ordinary civil courts by particular statutes. the principles are well established. the difficulty arises only in their application to the particular statutes under consideration. there is also .....Tag this Judgment!
Court : UK Supreme Court
..... taxes between member states, and to combat tax avoidance by deliberately transferring income by means of intra-group transfers to companies resident in low taxation jurisdictions. it ensured that profits earned by group companies in finland were subject to taxation there according to the principle of territoriality: para 65. 16. two of the three justifications referred to in para 51 of marks and ..... leases which could be assigned. the french government also submits that swedish law allows companies to take losses into account in previous tax years or on the occasion of the taxation of capital gains made on the assets and liabilities of the merged company. the italian government submits that sweden is entitled to evaluate the assets transferred and to tax the ..... examining the need for a national measure only if the prevention of double use of losses was recognised as an independent justification, that a justification based on the allocation of taxation powers among the member states alone was no longer appropriate and that the possibility that the swedish subsidiary might have its accumulated losses taken into account in its state of ..... incurred a loss which the parent company sought to deduct from its tax base in germany. this was contrary to german law, as the permanent establishment was not subject to taxation in germany. the question was whether the national tax regime was precluded by article 43 ec. the court followed the same approach as it had adopted in marks and spencer .....Tag this Judgment!
Court : US Supreme Court
..... laws and regulations governing lands." "(a) constitution and united states laws; laws of adjacent states; publication of projected state lines; restriction on state taxation and jurisdiction." "(1) the constitution and laws and civil and political jurisdiction of the united states are extended to the subsoil and seabed of the outer continental shelf and to all artificial islands and fixed structures which ..... treatment these structures would receive absent any statutory provision, he informed them that even a lighthouse would be treated as land, except insofar as it was subject to admiralty jurisdiction as an aid to navigation. hearings 669-670. [ footnote 12 ] an admiralty expert questioned by the committee took the position that application of maritime law would be ..... for the purpose of exploring for, developing, removing, and transporting resources therefrom, to the same extent as if the outer continental shelf were an area of exclusive federal jurisdiction located within a state: provided, however, that mineral leases on the outer continental shelf shall be maintained or issued only under the provisions of this subchapter." "(2) ..... the accidents had no more connection with the ordinary stuff of admiralty than do accidents on piers. indeed, the court has specifically held that drilling platforms are not within admiralty jurisdiction. phoenix construction co. v. the steamer poughkeepsie, 212 u.s. 558, affirming 162 f. 494 (1908). there, a ship damaged a structure "composed of various .....Tag this Judgment!
Court : US Supreme Court
..... authority upon the ground that it is doing acts which can only be done with the permission of that authority -- must be regarded as a federal question. taxation without jurisdiction has been held to be a violation of the fourteenth amendment ( louisville & jefferson ferry co. v. kentucky, 188 u. s. 385 , 188 u ..... is a federal question, and this court has authority to review the decision of the state court in that respect. the principle that taxation without jurisdiction violates the due page 239 u. s. 104 process provision of the fourteenth amendment applies to the assertion of authority on the ..... question, in the north carolina court, were not brought upon policies issued in north carolina, and consequently it was sought to sustain the jurisdiction of the court upon the ground that, despite the withdrawal of the company, it was still doing business within the state. the court ..... validity of the service of process upon foreign corporations. and it was held that a foreign insurance corporation which had transacted business within the jurisdiction of a state continued, notwithstanding its withdrawal from the state, to be subject to service of process within the state, in actions arising ..... u. s. 112 appears that the decision turned upon the conclusion that the company continued after january 1, 1907, to transact business within the jurisdiction. otherwise, according to the final ruling, the state would have had "no case." the present case thus differs from that of equitable life assurance .....Tag this Judgment!
Court : Orissa
Reported in : 2008(I)OLR559; (2008)15VST186(Orissa)
..... other person who has kept his accounts in such a manner as is likely to cause evasion of tax. as per the accepted norms of taxation the jurisdiction whatever is ancillary or subsidiary provision necessary for achieving the object of a tax statute is covered by entry 54 of list ii of the seventh ..... of the petitioner is that in view of the restriction prescribed under article 286(1) of the constitution of india, the state of orissa has no jurisdiction to levy tax on the goods carried in the vehicle of the petitioner as the transaction in question was a sale in course of inter-state trade ..... subjected to orissa sale tax as the transaction in question was a sale in course of inter-state trade and thus the state of orissa has no jurisdiction to levy tax on the goods carried in the vehicle of the petitioner as article 286(1) of the constitution of india is a bar. ..... .(c) no. 2774 of 2007 (larsen & tubro ltd. v. state of orissa and ors.) disposed of on 11.10.2007, learned counsel submitted that taxation by way of administrative instruction which is not backed by any authority of law is illegal and contrary to article 265 of the constitution of india. he further ..... of the goods terminates in bhubaneswar in the state of orissa. the vehicle was intercepted in cuttack by exercising jurisdiction under section 16-d of the ost act i.e. beyond the territorial jurisdiction of bhubaneswar municipal corporation when the process of unloading the goods was about to start in cuttack. on examination and .....Tag this Judgment!