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Judgment Search Results Home > Cases Phrase: tax fraud Court: jammu Page 1 of about 331 results (0.019 seconds)

May 24 2003 (HC)

Oriental Goods Transport Co. and ors. Vs. State of J and K and ors.

Court : Jammu and Kashmir

Reported in : 2004(1)JKJ64

..... or transporting agent operating its transport business relating to taxable goods in tripura shall be required to obtain a certificate of registration in the prescribed manner from the commissioner of taxes, under section 36-a of the said act transporter, carrier or transporting agent operating its transport business in tripura is to maintain proper account of goods transported to or ..... broken up by internal barriers. as observed above, the impugned provisions of the act are regulatory in nature aimed at achieving the object of the act, i.e. collection of tax. the freedom under article 301 of the constitution is violated only where a legislative act operates to restrict trade, commerce or intercourse, directly and immediately interruption caused to the moving ..... in section 15-b of the state act, imposing obligation on the transporters, clearing and forwarding agencies, to obtain the certificate of registration in the prescribed manner from dy. sale tax commissioner of the area and also to submit prescribed returns to such authority of the goods transported, cleared or forwarded by them are ultra vires the constitution. they also submit ..... found that, in some cases, the goods booked by transport agencies for exempt region, like ladakh, were actually delivered in tax regions, such as srinagar, under fictitious firm names. it is only to curb this misuse and fraud of evasion of tax and consequential loss of revenue to the state that section 15-a and 15-b have been inserted in the act .....

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Sep 23 1988 (HC)

Pine Chemicals Vs. Assessing Authority and ors.

Court : Jammu and Kashmir

Reported in : [1989]73STC101(NULL)

..... of promissory estoppel is applicable against the government also in exercise of its governmental, public or executive functions where it is necessary to prevent fraud or manifest injustice but that doctrine being an equitable one must yield when the equity so demands. in the instant case the material on ..... satisfy the state government that in the peculiar facts and circumstances applicable to their case, they should be given exemption from sales tax, toll tax, urban property tax, etc. and each case was required to be examined on its own facts. the petitioner-company appears to have set up ..... petition, contain the findings of fact recorded by the assessing authority that the evidence before it established that the petitioner-company had charged sales tax from the consumers while fixing the price of its products. therefore, on facts, the petitioner- company has not laid down any acceptable foundation ..... because the doctrine of promissory estoppel is clearly attracted; that the 1971 order containing package of incentives, including exemption from payment of sales tax is a clear representation made by the respondents followed by allotment of land and the petitioner having already set up the factory on such ..... material on the record. the recovery of the sales tax from the petitioner-company, in the facts and circumstances of the case, will, therefore, not result in any injustice much less manifest injustice nor would it perpetuate any fraud so far as the petitioner-company is concerned.38. .....

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Jan 31 2014 (HC)

Bharat Sanchar Nigam Ltd. and Others Vs. Sanchar Nigam Executives Asso ...

Court : Jammu and Kashmir

..... recovery of excess wrong payment of emoluments/allowances from an employee, if the following conditions are fulfilled: a) the excess payment was not made on account of any misrepresentation or fraud on the part of the employee. b) such excess payment was made by the employer by applying a wrong principle for calculating the pay/ allowance or on the basis of ..... such cases is in equity and not because the employee has right to oppose recovery. in such cases also discretion cannot be exercised where there is element of deceit and fraud on the part of the employee. 11. law on the subject has been succinctly laid down by the supreme court in col. b. j. akkara (rtd.) v. government of india ..... fraud or misrepresentation is being brought in such situations. question to be asked is whether excess money has been paid or not may be due to a bona fide mistake. possibly, ..... in chandi prasad uniyal and ors. v. state of uttarakhand and ors. as follows: 16. we are concerned with the excess payment of public money which is often described as tax payers money which belongs neither to the officers who have effected over-payment nor that of the recipients. we fail to see why the concept of .....

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Jul 19 2000 (HC)

Ashok Kumar Vs. the Commissioner of Income Tax

Court : Jammu and Kashmir

Reported in : [2000]246ITR261(J& K)

..... facts and circumstances of the present case are identical to the facts and circumstances of the case before the supreme court (jugal kishore baldeo sahai v. cit, supra). in the present case also, both the members of the hindu undivided family, who were the only persons competent to enter into an agreement ..... arise for consideration. first, whether the agreement in question is void or voidable? second, if it is voidable, whether the authorities under the income-tax act can go into the validity of the same, or declare the same as void? third, whether the remuneration paid to a karta of a hindu ..... he was a partner in his representative capacity as its karta . aggrieved by the order of the appellate assistant commissioner, revenue appealed to the income-tax appellate tribunal ('tribunal'). the tribunal was of the opinion that the agreement between the karta of the hindu undivided family and his wife for payment ..... partnership firm in the relevant assessment year. the assessee appealed to the appellate assistant commissioner who did not agree with the findings of the income-tax officer and reversed the same. he was of the view that the karta sri ashok kumar, who was working whole heartedly for safeguarding the interest ..... party cannot repudiate it, except in cases where there is a suggestion that it was in fraud on creditors.11. in view of the above, in the instant case, it is clear that the income-tax officer and the tribunal had no power to treat the agreement between the karta and the major .....

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Jul 19 2000 (HC)

Ashok Kumar Vs. Commissioner of Income Tax

Court : Jammu and Kashmir

Reported in : [2001]246ITR261(J& K)

..... of the act, deductible in computing the income of the assessee.identical controversy came up for consideration before the supreme court in jugal kishore baldeo sahai v. cit : [1967]63itr238(sc) . in that case also, the supreme court was called upon to decide whether the salary paid to a karta of the ..... law arise for consideration. first, whether the agreement in question is void or voidable? second, if it is voidable, whether the authorities under the income tax act can go into the validity of the same, or declare the same as void? third, whether the remuneration paid to a karta of a hindu ..... the partnership firm in the relevant assessment year. the assessee appealed to the appellate assistant commissioner who did not agree with the findings of the income tax officer and reversed the same. he was of the view that the karta, sri ashok kumar, who was working whole heartedly for safeguarding the interest ..... year 1978-79, the assessee-hindu undivided family claimed deduction of the said amount in the computation of its income, as business expenditure. the income tax officer turned down the claim of the assessee as, in his opinion, it was the normal obligation of the karta to look after the interest of ..... third party cannot repudiate it, except in cases where there is a suggestion that it was in fraud of creditors. 5. in view of the above, in the instant case, it is clear that the income tax officer and the tribunal had no power to treat the agreement between the karta and the major .....

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Jun 24 1983 (HC)

Bir SeIn Anand and ors. Vs. State of Jammu and Kashmir and ors.

Court : Jammu and Kashmir

Reported in : [1983]54STC354(NULL)

..... the amount calculated falls short of the amount due on the taxable turnover under the act or because he has claimed impermissible deductions while calculating such tax. in such cases, the assessing authority is required to make an assessment in accordance with the procedure prescribed in sub-sections (6) to (10 ..... determine the contention raised before us. section 7(2) requires every dealer to furnish quarterly returns of the taxable turnover as also to deposit the tax payable on the basis of such returns. on a proper construction of section 7(2) the return so filed must disclose a true and ..... 1496, having ultimately held that freight charges did form part of taxable turnover, the assessee filed revised return and also deposited the excess amount of tax due on them. in spite of this, the assessing authority imposed penalty as well as interest on the delayed deposit of this amount. the assessee ..... from his own pocket which in turn is bound to affect his business adversely. the question as to whether charging interest on the amount of the tax payable according to the rate specified in a provision of a statute renders that provision confiscatory in nature, is no more res integra. in associated ..... after recording such evidence as the dealer may produce and such other evidence as the assessing authority may require on specified point, assess the amount of tax due from the dealer.(9) if a dealer fails to comply with the terms of a notice issued under sub-section (7) the assessing authority .....

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Jul 08 1988 (HC)

J.K. Cigarettes Co. Ltd. Vs. Union of India (Uoi)

Court : Jammu and Kashmir

Reported in : 1988(18)ECC34,1989(39)ELT355(J& K)

..... have retained the excise duty, legally due to the state, by obtaining stay orders from this court for all these years. excise duty, like other taxes, is a compulsory enaction for augumenting the revenues of the state and public revenue, it cannot be denied, is collected for public good. thus, ..... any legislative functions over the same. thus, the state income-tax act became dead' when the parliament passed an act on an identical subject.'23. the above observations are a complete answer to the argument of ..... the moment the parliament passed the taxation laws (extension to jammu & kashmir) act, 1954, it resulted in an automatic repeal of the state income-tax act, because the legislative field covered by entry 82 of the union list having been transferred to the parliament, the state could no longer exercise ..... . as held in naqashbandi's case (supra) 'the moment the parliament passed the act of 1954, it resulted in automatic repeal of the state income tax act'. same holds good for the ordinance also. parliament while passing the taxation laws (extension to jammu & kashmir) act, 1954, specifically repealed the state ..... precise challenge was to the validity, constitutionality and the applicability of the taxation laws act of 1954 in general and of the indian income-tax act to the state of jammu and kashmir in particular. the division bench held the taxation laws act of 1954 to be constitutionally sound .....

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Apr 01 1983 (HC)

Mangat Ram and ors. Vs. the Government of Jammu and Kashmir and ors.

Court : Jammu and Kashmir

Reported in : [1983]54STC65(NULL)

..... prepared and sold identical articles of food like nans, puris, kulchas, mathies, etc., stood similarly situated, with the result, that keeping bakerywallas exempt from payment of sales tax and taxing halwais alone, would clearly subject the latter to hostile discrimination. the full bench had observed :.it has been alleged in paragraph (8) of the petition that the petitioners ..... idle to contend that the vice of hostile discrimination still remained attached to sro no. 187, the inevitable consequence whereof was to subject even bakerywallas to payment of sales tax. consequently, this ground also fails.22. ground no. (4).-this ground merits no consideration, because it has neither been specifically taken in the writ petitions and nor ..... lohwallas, tea-stall holders and halwais. 2 per cent.provided further that in relation to dhabawallas, tandoorwallas, lohwallas, tea-stall holders and halwais, maximum turnover not liable to tax shall be rs. 40,000.are discriminatory and violative of article 14 of the constitution of india. as these are the only offending parts of the notification which are severable ..... goods sold by halwais were concerned as unconstitutional, as in its opinion, since halwais and bakerywallas did the same type of business and were thus similarly situated, charging sales tax from halwais alone, would clearly expose them to hostile descrimination, infringing the right of equality guaranteed under article 14 of the constitution. the full bench, accordingly, concluded its .....

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Jul 11 1973 (HC)

Bakshi Mohd. Yusuf and Bakshi Mohd. Shafi Vs. Commissioner of Income-t ...

Court : Jammu and Kashmir

Reported in : [1974]93ITR38(J& K)

..... on the part of the assessees so as to suggest that their conduct in not giving correct particulars in their returns was deliberate. the income-tax officer could himself have detected the omission, which in fact he did, but the assessees could not be saddled with penalty unless the omission was ..... accepted, there would be no case at all under the income-tax act wherein the furnishing of particulars would not be deliberate because there would be no case where the return is not verified and signed by the ..... to agree with this line of reasoning. when the legislature framed the relevant provision, it was fully aware of the other provisions of the income-tax act by which a return had to be fully verified and signed by the assessee. in these circumstances if the reasoning of the learned tribunal is ..... the returns were duly signed and verified by the assessees. it also appears that the assessees had produced all the books of account before the income-tax officer who detected the default committed by the assessees. the learned tribunal appears to have been carried away by two important circumstances. in the first ..... the order of the tribunal is filed as annexure 'b'. the tribunal was of the opinion that although there was no concealment because the income-tax officer knew about the income which was not shown by the assessee, yet the assessee was guilty of deliberately furnishing inaccurate particulars of his income .....

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Apr 02 1974 (HC)

Commissioner of Income-tax Vs. Devson Ltd. and Kashmir Fruit and Chemi ...

Court : Jammu and Kashmir

Reported in : [1975]98ITR311(J& K)

..... nor it approached the tribunal to refer this question to this court.4. mr. bhan, however, relied upon the bombay high court ruling incommissioner of income-tax v. gaekwar foam and rubber co. : [1959]35itr662(bom) and particularly to the observations of their lordships where they observed that if theownership of ..... . the successor was a different entity in law and had purchased outright the running business of the predecessor. the supreme court decision in commissioner of income-tax v. b. m. kharwar : [1969]72itr603(sc) is material on this point. the legal effect of the transaction has to be taken into ..... but reconstruction of the old business and, therefore, the case admittedly did not fall within the purview of section 84(2)(ii) of the income-tax act. section 84(2)(i) runs thus:'it is not formed by the splitting up, or the reconstruction, of a business already in existence.'the ..... circumstances of the case, the tribunal was justified in holding that the assessee-company was entitled to the exemption provided under section 84 of the income-tax act, 1961 ?' in our opinion, the answer to the reference lies within a narrow compass and on the facts found by the two tribunals ..... highcourt. the appellate assistant commissioner reaffirmed his decision on remand and held that the assessees were entitled to rebate under section 84 of the income-tax act. the appellate assistant commissioner also held that the punjab and haryana ruling referred to by the tribunal had no application to the facts of .....

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