Court : Delhi
Reported in : AIR2007Delhi214; 140(2007)DLT354
..... same right on the part of this lease or appeal from the orders of the said collector or additional collector and within such time as if the same were an assessment by a revenue officer under the punjab land revenue act, 1887 (xvii of 1887) or any amending act, for the time being in force and the proceedings for or in relation to any such appeal shall ..... limits of delhi in accordance with the provisions hereafter in this section contained. (2) the said duty shall be levied -(a) in the form of a surcharge on the duty imposed by the indian stamp act, 1899 (2 of 1899) as in force for the time being in the union territory of delhi, on every instrument of the description specified below, and ..... by the full bench in sudharshan talkies (supra) was:whether transfer duty under section 147 of the delhi municipal corporation act which is recoverable as a surcharge is subject to the provisions of sections 33 and 40 of the indian stamp act in regard to impoundment and penalty.the full bench decided the question in the negative and concluded that the view of ..... the chief controlling revenue authority that ' the provision of section 147 is in the nature of increasing the stamp duty and consequently any default in the payment of this surcharge would attract all the provisions of the stamp act including impounding of documents and imposition of penalty' was unwarranted on a plain .....Tag this Judgment!
Court : Gujarat
Reported in : (1991)1GLR510
..... state of gujarat, there shall be levied and collected in accordance with the provisions of this act an education cess which shall consist of: (a) a surcharge on all lands except lands which are included within a village site and not assessed to land revenue; and (b) a tax on lands and buildings in urban areas. so far as education cess is concerned it is defined in ..... of the constitution of india. this contention was repelled by the supreme court by holding that the machinery available under the provisions of municipal corporated act was available for that purpose as education cess was merely an addition to municipal tax. thus the supreme court examined one type of properties subjected to education cess. court are concerned with the other type of ..... machinery was supplied for valuation so far as the urban properties, lands and buildings were concerned, by what was enacted in the bombay provincial municipal corporations act for arriving at valuation of these properties. it may also be noted that a division bench of this court in the case of atmanand jain punjab dharmashala v. state of gujarat, reported in [1980(2)] 21 ..... glr 787 upheld the vires of the gujarat education cess (validating) act, 1977. the challenge made in the said case was on the ground that the validating .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 1991(2)ALT639
..... also being collected'. in board's reference tt4. 2744/62 dated 5-2-1963, the commissioner for land revenue informed the collector, anantapur, that after the enactment of the andhra pradesh land revenue (additional assessment) act, 1962, 'the education cess of 19 np in addition to land cess of 18 np per rupee in andhra area has to be collected as the education cess has not been amended ..... a tax as the tax imposed under nala act. that apart, even if land cess is to be viewed as a surcharge on the land revenue or non-agricultural land assessment, it cannot besaid that the legislature lacks competence to levy such surcharge unless the provision is made in the parent act itself. there are instances where the levy of surcharge on sales-tax by a separate enactment has ..... praja parishads and zilla praja parishads. it is on the same lines as section 61 of 1959 act. 12. after the act came into force, no adaptation order similar to the one issued in the year 1960 under the 1959 act has been issued. however, the other provisions of 1986 act seem to take care of the situation. subsection (2) of section 71 of 1986 ..... the sake of convenience collected along with the tax under nala act. 16. the argument that the land cess amounts to double taxation on the lands held by the petitioners does not appeal to us. there is no taboo against such double taxation. the supreme court in avinder singh v. state of punjab, : 1scr845 observed that: ''there is nothing in article 265 from .....Tag this Judgment!
Court : Mumbai
Reported in : (1949)51BOMLR333
..... repairs, insurance premia, interest on mortgages and charges, land revenue, collection charges and vacancies. a comparison of the above provisions will show that whereas under the income-tax act every effort has been made to get at the true income or profits from the property, no such intention is apparent in section 5 of the punjab act, which does not permit any deduction in respect ..... the tax leviable under sub-section (1), a surcharge not exceeding fifty per centum of the rate notified under that sub-section.(3) the provincial government may, by notification in the official gazette, from ..... time to time add to, omit or vary any of the entries contained in the schedule to this act.(4) the tax shall be paid by the owner ..... and lands, as the provincial government may by notification in the official gazette direct in respect of each such rating area.(2) the provincial government may by similar notification direct that during the continuance of the present state of war and for a period not exceeding twelve months after the termination thereof there shall be charged, levied and paid, in addition to .....Tag this Judgment!
Court : Chennai
Reported in : (2009)22VST544(Mad)
..... , will encompass any law providing for the levy of sales tax, and not merely the general sales tax law only. the additional tax, surcharge and additional surcharge levied under the tamil nadu additional sales tax act, 1970 and the tamil nadu sales tax (surcharge) act, 1971, respectively, are therefore, includible in the computation of the rates of tax for the purposes of section 8(2)(b) and section ..... . the machinery provisions must, no doubt, be so construed as would effectuate the object and purpose of the statute and not defeat the same. see whitney v. commissioners of inland revenue  ac 37, commissioner of income-tax v. mahaliram ramjidas  8 itr 442 , india united mills ltd. v. commissioner of excess profits tax, bombay : 27itr20(sc) and gursahai ..... saigal v. commissioner of income-tax, punjab : 1itr48(sc) . but it must also be realised that provision by which the authority is empowered to levy and collect interest, even if construed as forming part of the ..... tax on sale or purchase of goods (entry 54, list ii); and this would include levy of additional sales tax; the words 'sales tax law of the appropriate state' include ast, surcharge and additional surcharge; the general sales tax act which is the principal act and the ast act must be read as if they are one so as to give effect to the provisions of the .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1971SC2377; (1972)3SCC246; 1SCR137; 1971(III)LC776(SC)
..... of 30 years of the settlement of any assessment.5. the madras legislature levied a surcharge on these lands in 1954 and again in 1955, but by the time anything could be done under the madras land revenue (surcharge) act, 1954 and the madras land revenue (additional surcharge) act, 1955, the district of south kanara with the exception of kasaragod taluk became integrated ..... with mysore and other areas and formed the new state.6. by virtue of section 119 of the states reorganisation act the lands continued to pay land revenue under the existing law, but the new state enacted mysore act no. xiii of 1961, called the mysore land revenue (surcharge) act ..... the constitution.16. this court, in state of andhra pradesh v. nalla raja reddy : 3scr28 , while dealing with the andhra pradesh land revenue (additional assessment) and cess revision act 22 of 1962, made the following general observations:a statutory provision may offend article 14 of the constitution both by finding differences where there are ..... statute in question.after referring to the decision of the madras high court in rajagopalachariar's a.i.r. 1960 med. 543 case this court observed:in the said madras acts a surcharge was imposed in addition to the previous rates and the previous rates had been made on the basis of ryotwari settlements which did .....Tag this Judgment!
Court : Supreme Court of India
Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; 2SCR23
..... case is that surcharge' includes an excess or additional burden or amount of money charged in excess of the land revenue and, therefore, it was held to be an additional land revenue. that ratio was approved by this court in sarojini ..... , wherever provided. this court had held that the word surcharge includes additional tax. the whole proceeds of any such charge were to form part of the revenue of the state. in c.v. rajagopalachaiar v. state of madras : air1960mad543 , in the context of the madras land revenue surcharge act, 1954 and the madras land revenue (additional surcharge) act, 1955, interpretation of the word 'surcharge' came up for consideration. the ratio of the said ..... state of haryana and ors. v. kamal co-op. fanners' society ltd. and ors. : 2scr193 , punjab village common lands (regulation) act, 1961, the pre-existing law was invalidated under 1961 act. shamilat deh land was not defined to achieve certain objects which did not find place in the repealed acts and 1961 (amendment) act declared that the definition shall be deemed to have applied to all .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1963P& H354
..... to our notice no such reason for our consideration.18. another aspect of this argument is that the conferment of judicial powers on the excise and taxation officers under the punjab land revenue act, 1887, is repugnant to the provisions of the constitution, but it has not been shown how. where an assessee is in default, power is even to the officers to recover ..... not exceeding twelve months alter its termination. this provision rather clearly indicates the intention of the legislature that the act was not a war measure but an ordinary piece of legislation to collect revenue. the petitioner has explained during the arguments that no such surcharge was levied as is mentioned in sub-section (2) of the section 3 and that this sub-section ..... only a war measure the petitioner has referred to the debate in the legislative assembly. the statement of the objects of the enactment of the act merely says that 'the bill is fiscal, to raise additional revenue. the levy of a tax on urban immovable property which is proposed will tend to a more equitable adjustment of the burden of taxation over the ..... same.28. it is stated in the written arguments that the definition of the words 'the tax' in section 2 (f) of the act is vague. this provision defines 'the tax1 to mean 'the tax (including the surcharge, if any) leviable under the provisions of section 3', and apparently there is absolutely nothing vague about the definition. but the petitioner says that .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2005SC3708; 2005(4)CTC762; JT2005(8)SC203; (2005)12SCC1
..... corporation of delhi and ors. v. international security & intelligence agency ltd. : 1scr951, relied upon by the additional solicitor general, is not applicable.punjab land revenue act and delhi land reforms act:33. the lands in question indisputably were governed by the punjab land revenue act, 1887 and the punjab tenants (security of tenure) act, 1950. the punjab land revenue act 1887 is still applicable save and except those provisions which are inconsistent with the provisions of the ..... basis of the circle rates without considering this aspect of the matter.amendment of reference and additional evidence :71. it has not been disputed before us that the claimant smt. pramod gupta purchased 1/4th share of the land in question by a deed dated 14.4.1960. the appellants filed an application under order 41, rule 27 of the code of civil ..... january, 1972 and 27th may, 1980.(vi) the high court failed to take into consideration the fact that the respondents themselves purchased the land at the rate of rs. 6/- per sq. yard in the year 1960 and 1/8th share of the acquired land for a sum of rs.36,000/- in the year 1980 and the market value of the acquired ..... lands should have been determined only on that basis.(vii) in any view of the matter, as the appeal had been held to be not .....Tag this Judgment!
Court : Madhya Pradesh
Reported in : AIR1966MP24; 1965MPLJ716
..... rejecting the request of ramaji for cancellation of the sale certificate the same could not be done under any provisions of the dhar state land revenue and tenancy act, 1940-41, orthe provisions of the madhya bharat land revenue and tenancy act, 1950.33. however, the learned collector purported to entertain ah appeal at the instance of ramaji and actually he allowed that appeal on 22 ..... to determine the powers of the civil court to interfere with decisions of special tribunals, particularly with reference to the provisions of the dhar land revenue and tenancy act no. 1 of 1940-41 and the m.b. land revenue and tenancy act. 1950.17. in this connection. their lordships of the privy council and their lordships of the supreme court have enunciated certain principles which ..... 1. this appeal is by the plaintiff against the decree, dated 30-6-1961, passed by shri s.n. chaturvedi, additional district judge, dhar in civil suit no 1 of 1956, renumbered as 3 of 1960. dismissing the plaintiff's claim mainly on the ground that the civil court had no jurisdiction to entertain the suit.2. one, mst. moti, a widow, owned ..... by the special statute, and it cannot approach the civil court except when the special tribunal is found to be acting without jurisdiction or in excess of jurisdiction by exceeding the statutory limits. in that case, section 84 of the punjab municipal act, 1911 provided for an appeal against an order about levy of terminal tax on salt: and therefore. their lordships laid .....Tag this Judgment!