Skip to content


Judgment Search Results Home > Cases Phrase: maharashtra tax laws levy amendment and validation act 2014 Page 1 of about 534 results (0.063 seconds)

Mar 09 2015 (HC)

Panjabrao Vs. The State of Maharashtra, Through its, Principal Secreta ...

Court : Mumbai Aurangabad

..... of the powers conferred under subsection (1) and (2) of section 26 read with first schedule of the said act, and of all other powers enabling it in this behalf, the government of maharashtra hereby amends the said notification with effect from the 13th august, 2014 as follows: in the said notification, in paragraph 5, for the words and figure ??shall be multiplied by ..... on the executive to modify the statute through delegated legislation. he submitted that in devi das vs. state of punjab, air 1967 sc 1895, law empowering the executive to levy sales tax at the rate not exceeding 2% was held valid. according to him, in the case in hand, discretion to fix factor between 1% and 2% is insignificant and did not exceed permissible ..... , the hon'ble apex court has further held that a subordinate legislation which is not backed up by any statutory guideline under the substantive law and opposed to the enforcement of a legal right would not be valid. in this context, if it is accepted that discretion to limit the multiplier factor to any figure between 1 and 2 is delegated to ..... learned senior counsel relied on gulabchandbapalal modi vs. ahmedabad municipal corporation, reported in 1971(1) scc 823, to point out that a provision conferring power on the municipal corporation to levy tax on building, without fixing any maximum limit, was upheld. on this line, he contended that factor fixation falls under the realm of powers of the appropriate government. in paragraph 19 .....

Tag this Judgment!

Mar 19 2008 (HC)

Nanik K. Daryanani Vs. Deputy Inspector General of Registration and De ...

Court : Mumbai

Reported in : 2008(6)ALLMR778; 2008(5)BomCR490; 2008(6)MhLj618

..... the form in which it existed on 17th august 1994, by legal fiction, has been deemed to come into force with effect from 10th december, 1985, having regard to the maharashtra tax laws (levy, amendment and validation) act 30 of 1997 which has come into effect from 15th may, 1997.19. be that as it may, for considering the controversy on hand, i would straightaway reproduce explanation ..... the explanation shall not be attracted at all, is of no avail to the fact situation of the present case. in the first place, the effect of amendment by maharashtra act 17 of 1993 does away with that requirement. additionally, while construing the relevant clauses of the document in question, i have noticed that there is no provision in this ..... significant to advert to explanation i below article 25. the said explanation was renumbered as explanation i and explanation ii by maharashtra act 27 of 1988 with effect from 29th august, 1988. the explanation has been amended from time to time. firstly, by maharashtra act 17 of 1993 with effect from 1st may, 1993, whereby the words 'or agreed to be transferred' were inserted in ..... explanation i. later on, the maharashtra act 29 of 1994 made provision for deletion of explanation i along with both the provisos. however, the said amendment has not been brought into force. subsequently, however, maharashtra act 38 of 1994, came into force with effect from 17th august, 1994, which has done away with .....

Tag this Judgment!

Feb 25 2010 (HC)

Shree Ambika Trading Corporation Vs. the State of Maharashtra and ors.

Court : Mumbai

..... this amendment for the first time substantive penalty is levied with retrospective effect. he submitted that although the word 'interest' was not expressly appearing in section 9(2) ..... case, it is an admitted position that section 36(3)(d) was inserted in bst act, 1959 by an ordinance no. ii/1999 dated 06.02.1999 w.e.f. 21.04.1987 and the said ordinance was converted into the maharashtra tax laws (levy amendment and validation) act, 1999.14. it is an admitted fact that initially the applicant/assessee was assessed under ..... the cst act, 1956 for the financial year 1992-1993 by the sales tax officer. in the said assessment order, the tax demand was raised because of the non production of certain declaration ..... applicant's second appeal before the deputy commissioner of sales tax, the bst act, 1959 was amended by an ordinance no. 11 of 1999 promulgated on 06.02.1999 and section 36(3)(d) was inserted with effect from 21.04.1987. the said ordinance was converted into the maharashtra tax laws (levy amendment and validation) act, 1999 (act no. xvii of 1999) dated 30.03.1999. by .....

Tag this Judgment!

Nov 18 2003 (SC)

Hindustan Lever and anr. Vs. State of Maharashtra and anr.

Court : Supreme Court of India

Reported in : AIR2004SC326; 2004(5)ALLMR(SC)407; [2003]117CompCas758(SC); (2004)1CompLJ148(SC); JT2003(9)SC67; (2004)9SCC438; 2004(1)LC725(SC)

..... forth therein but it shall be the market value of the property which is the subject matter of conveyance.' {emphasis supplied} 42. maharashtra tax laws (levy, amendment and validation) act, 1997 was enacted whereby in article 25 of the schedule i of the bombay stamp act 1958 clause (da) and explanation iii were added with retrospective effect prescribing the rates at which the duty was to be calculated ..... , policies of insurance, transfer of shares, debentures, proxies and receipts. in exercise of power conferred by entry 63 list ii it is open for the state legislature to make amendment in the act in regard to the rates of stamp duty in respect of documents other than those specified in provisions of list j. 38. as discussed above, the order passed under ..... and levied. vires of this provision of this act were not challenged in the writ petition.43. it was next contended that provisions of section ..... companies act. it was also contended that in the guise of the stamp duty the state legislature is in reality imposing a tax on the amalgamation of the companies and has therefore encroached on the field of the parliament under entry 43, list i of the constitution. we do not find any substance in this submission as well. stamp duty is levied on .....

Tag this Judgment!

Apr 05 2006 (HC)

Doddapaneni Chennakesava Rao Vs. Nannapaneni Narendra and anr.

Court : Andhra Pradesh

Reported in : 2006(4)ALD263; 2006(4)ALT683

..... (supra) has no application to the facts of the case because that case arose under bombay stamp act as amended by maharashtra tax laws (levy, second amendment and validation) act (9 of 1997), the provisions of which are not in pari materia with the amendments made to the act in this state to the act. moreover, in that case the agreement in question was entered into before the date of the coming ..... into force of the amendment act in that state. in pechitti ramakrishna's case (supra) the question was whether the ..... is also his contention that in any event the said document may require to be stamped under article 46a but not article 46b of schedule 1a to the act.3. the contention of the learned counsel for the respondent is that the document dated 10-10-2002 sought to be marked by the revision petitioner in the suit is ..... agreement dated 10-10-2002 sought to be marked in the suit was already marked as an exhibit during interlocutory stage, in view of section 36 of the stamp act (for short 'the act') it should be deemed that it was already admitted in evidence, and so respondents cannot object to its marking at the time of trial of the suit. it .....

Tag this Judgment!

Jan 29 2004 (HC)

Prabha Laxman Ghate Vs. Sub-registrar and Collector of Stamps and anr.

Court : Mumbai

Reported in : AIR2004Bom267; 2004(4)BomCR148; 2004(2)MhLj665

..... which were retained for her are concerned, there was no question of payment of any stamp duty as the provisions of the bombay stamps act, 1958, as amended by the maharashtra tax laws (levy, second amendment and validation) act, 1996 were not applicable. by the said amendment in article 5, after clause (g), clause (g-a) was introduced which was deemed to have been inserted with effect from the 7th ..... february 1990. the act was published in the government gazette on 16th january 1997 and some of the other provisions came into force on 4th september ..... of those agreements which have come into effect from 7th february 1990. the amending act though published in the official gazette on 16th january 1997, insofar as article 5(g-a) came into force with effect from 7th february 1990. there is no dispute between ..... agreement as a conveyance.3. having heard the learned counsel for both the parties, the real question is whether the petitioner is liable to pay tax on the agreement either under article 5(g-a) as amended or by treating the document as a conveyance.dealing with article 5(g-a), it is clear that the said article applies only in respect .....

Tag this Judgment!

Dec 17 2007 (HC)

Neoluxe India Private Limited, a Company Registered Under the Companie ...

Court : Mumbai

Reported in : (2008)110BOMLR137; (2008)13VST157(Bom)

..... j.p. devadhar, j.1. this petition is filed basically to challenge the constitutional validity of section 25 of the maharashtra tax laws (levy, amendment and repeal) act, 1989 ('amending act' for short) in so far as it pertains to amending entry 9 and entry 61 in part ii of schedule c to the bombay sales tax act, 1959 ('bst act' for short) with retrospective effect from 1st july, 1981. the petitioners have also ..... . as noted earlier, the only question to be considered in this petition is, whether the retrospective amendment to entry c-ii-9 and c-ii-61 in the schedule to the bst act is constitutionally valid or not to be specific, the question is, whether levy of sales tax at 12% on sale of paper based decorative laminated sheets under entry c-ii-61 by ..... amending entries c-ii-9 and c-ii-61 with retrospective effect from 1-7-1981 is valid in law ?27. the process of manufacture of paper ..... paid to the sales tax department. therefore, the retrospective amendment to the entries in the schedule to the bst act made with a view to deprive the refund claim of the petitioners is liable to be declared as unreasonable and illegal.13. elaborating her arguments, ms. badheka submitted that the legislature can enact law retrospectively with a view to validate the existing law by removing the .....

Tag this Judgment!

Sep 19 2005 (SC)

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

..... as a result of the amendment the assessee was deprived of the benefit for a period 8 years after which the benefit was reintroduced ..... . in that case rule 41e of the bombay sales tax rules 1959 allowed benefit of set-off in respect of all waste goods or scrap goods or bye- products. this benefit was sought to be taken away by section 26 of the maharashtra tax laws (levy amendment and repeal) act, 1989 which amended rule 41e. the validity of such retrospective amendment to rule 41e was challenged. it was contended that ..... made either by his pre-paid employee or even by independent artisans on receipt of the raw materials and labour charges from him. on 1st august, 1961 the orissa sales tax validation act, 1961 was passed. it provided that notwithstanding anything contained in any judgment, decree or order of any court, the word "manufacturer" meant and was always to be deemed to have ..... be levied or collected except by authority of law. as was held by this court in chhotabhai jethabhai patel and co. v. the union of india and anr : "if by reason of art. 265 every tax has to be imposed by "law" it would appear to follow that it could only be imposed by a law which is valid by conformity to the criteria laid down .....

Tag this Judgment!

Sep 17 2013 (HC)

M/S. Vidarbha Winding Wires Ltd. and Others Vs. State of Maharashtra, ...

Court : Mumbai Nagpur

..... of the eligibility certificate ? , or (b) not being an unit referred to in entry (a) above, exceeds at any time, whether before or after, the date of commencement of maharashtra tax laws (levy, amendment and validation) act, 1995, the monetary ceiling as provided in the relevant package scheme of incentives. (ii) the period for which a certificate of entitlement was granted to an eligible unit, expires; or ..... .82 for 7 years from 1.10.1982 to 30.9.1989 to avail the facility of deferral scheme of sales tax. section 15a(1) of bombay sales tax act, 1959 on 1.4.59 was amended by state of maharashtra providing for levy of additional tax in the case of dealers whose turnover exceeds rs.10,00,000/- per year. section 9 introduced from 13.7 ..... the recent division bench judgment of this court in case of m/s. jindal poly films vs. the state of maharashtra and others (supra) relied upon by learned addl.g.p. shows that there a validating amendment vide s. 41bb of the act has been upheld observing that it can have retrospective effect. the impugned provision was already added in 2001 and it was ..... observes that although the scheme as modified by government resolution of 1982 speaks of sales tax, general sales tax and purchase tax, the same is deemed to be extended also to the additional tax and turnover tax as they are based on sales. 24. section 41c has been added by maharashtra amendment act 12 of 1995 wef from 8.6.1995 and it reads:-- ??-section 41c- cancellation of .....

Tag this Judgment!

Jul 09 2014 (HC)

CR Retail Malls (India) Limited Vs. Chief Controlling Revenue Authorit ...

Court : Mumbai

..... value determined by the collector of the district: provided further that, in respect of references pending with the collector of the, district, before the commencement of the maharashtra tax laws (levy second amendment and validation) act, 1996, for determination of true market value of the immovable property which is the subject matter of the instrument, the person liable to pay the stamp duty ..... collector for determination of the true market value of such property: provided that, in respect of the instrument presented for registration before the date of commencement of the maharashtra tax laws (levy, second amendment and validation) act, 1996 where, in the opinion of the registering officer, the true market value of the immovable property, which is the subject matter of the said instrument, ..... has not been determined by the collector of the district, it shall be lawful for the registering officer to verify the true market value of such property as per ..... bench of this court in the case of solapur promoters and builders association (supra) was concerning the development charges which are to be levied under chapter via of the maharashtra regional town planning act. the imposition of charges at flat rate regardless of location of land was challenged on the ground that it was violative of article 14 .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //