Court : Supreme Court of India
..... tax rules, 2017".30. parliament enacted the taxation laws (amendment) act, 2017 dated 04.05.2017 to amend the customs act, 1962, the customs tariff act, 1975, the central excise act, 1944, the central sales tax act, 1956, the finance act, 2001 and the finance act, 2005 and to repeal certain enactments.31. by taxation laws (amendment) act, 2017, the finance act, 2010, chapter vii has been repealed. the finance act, 2010, chapter vii provided for levy of ..... to states) act, 2017 was enacted in pursuance of the provisions of the constitution (one hundred and first amendment) act, 2016. section 8 of the compensation to states act, 2017 provides for levy and collection of cess, which is as follows: 8. levy and collection of cess. (1) there shall be levied a cess on such intra state supplies of goods ..... same day, i.e. 12.04.2017, namely 'the goods and services tax (compensation to states) act, 2017' (act no.15 of 2017) to provide for compensation to the states for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the constitution (one hundred and first amendment) act, 2016. as the preamble indicate (compensation .....Tag this Judgment!
Court : Supreme Court of India
Reported in : (2004)187CTR(SC)219; 266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201
..... are state enactments. theprovisions of the west bengal primary education act, 1973 and the westbengal rural employment and production act, 1976, which levied cess wereamended by the west bengal taxation laws (amendment) act, 1992 with effectfrom 1-4-1992. the text of the said amendment act is as follows:"west bengal act ii of 1092 the west bengal taxation laws (amendment) act, 1992.[passed by the west bengal legislature][assent of the ..... the respondents, the cess sought to be levied by the impugnedstate legislation is in the nature of fee and not tax. the purpose oflevying fee, as stated in the preamble to the relevant legislation, isrendering different services to the society and for public benefit. thecesses have been levied by the state government for securing of welfare tothe people by ..... fabric mills ltd., and ors.(decision by a bench of three learned judges) and saurashtra cement andchemicals industries and anr. etc. etc. v. union of india and ors. - (2001)1 scc 91 (decision by a bench of two learned judges) para 34 (from scc) inindia cement has been quoted verbatim and dealt with. in mahalaxmi fabricmills ltd. and ors.'s ..... in fact, they have been held tobe intra-vires in state of m.p. v. mahalaxmi fabric mills ltd. saurashtracement and chemical industries ltd. v. union of india [(2001) 1 scc 91] andsouth eastern coalfields ltd. (supra). unless power to levy compulsoryimpost is held to be ultra vires the constitution, it cannot be held thatthe parliament has encroached upon the .....Tag this Judgment!
Court : Guwahati
..... law, to the extent of payment of entry tax. section 9 provides the rule-making power. sub-section (2) of section 9 stipulates that all rules framed under the act shall be laid before the state legislature.2. the principal act was first amended by the assam entry tax (amendment) act, 2001 (in short, 'the first amendment act ..... violative of article 301. according to the learned aag, the fetters imposed by articles 301 and 303(1) upon the state legislature to enact a taxation law or non-taxation law can be lifted-(i) by a non-discriminatory tax within the constraints of article 304(a) even though it interferes with ..... registration mark in the state under the provisions of the motor vehicles act, 1988.137. the preamble, objects and reasons as well as the different provisions of the impugned act, as stood prior to its amendment, by the second amendment act of 2005, as discussed above, clearly lay down the legislative policy ..... including motor vehicles, which are imported into assam from other states for own use and consumption.108. it appears from the preamble of the impugned act that it has been enacted for imposition of tax on entry of goods into any local area in assam for consumption, use ..... delegate. to ascertain as to whether any particular legislation suffers from excessive delegation, the scheme, the provisions of the statute including its preamble and the facts and circumstances of the background of which the statute is enacted, the history of the legislation, the complexity of the .....Tag this Judgment!
Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)144STC361Tribunal
..... light of the discussions made above, decision of the tamil nadu taxation special tribunal loses its relevance. hence, we are of the opinion that sections 7 and 14 of the act, 1999 are not violative of article 14 of the constitution and as the petitioner applied for settlement after amendment of section 7(1)(a), he cannot claim refund of the excess amount after ..... ,558 in view of the determination of the competent authority under the act of 1999. let us now turn over to the act of 1999 itself. the preamble to the act runs as : "an act to provide for expeditious enforcement of payment of arrear tax, penalty or interest in dispute under the sales tax laws in west bengal by way of settlement of such dispute". therefore ..... on september 9, 1999. during pendency of the appeal an application under section 5 of the west bengal sales tax (settlement of dispute) act, 1999 (hereinafter referred to "the act, 1999") was submitted before the designated authority on september 12, 2001. before filing the said application a sum of rs. 2,50,000 was deposited on may 24, 2000 to avoid penalty, interest ..... and during pendency of the said appeal, he filed an application under section 5 of the west bengal sales tax (settlement of dispute) act, 1999 (hereinafter referred to as "the act, 1999") before the designated authority on september 12, 2001. before filing of the said application and during the pendency of the appeal before the assistant commissioner he deposited an amount of rs .....Tag this Judgment!
Court : Kerala
Reported in : (1997)140CTR(Ker)20; 229ITR186(Ker)
..... of identity in the two status of the recipient.'7. the said authority also has drawn strength, not (?) particularly according to law, from the taxation laws (amendment) act, 1984, with effect from april 1, 1985, adding an explanation to section 40(b) supporting the situation in the context by reason thereof.8. the decision was ..... . thiruvenkatam. it is necessary to state that v. ramachandran and v. thiruvenkatam are brothers. it is also necessary to state that the very preamble of the deed makes it clear that sri v. ramachandran obtained the above proprietary rights in the business at quilon from none else, but for ..... undivided family with 12 per cent, interest per annum is not in dispute.4. the income-tax officer referred to the general provision of law relating to the position of the partners of the firm. the officer held that it is not a question for consideration as to whether ..... in cit v. nitro phosphetic fertiliser : 174itr269(all) , to find out the object of the provision under section 40(b) of the act. relying on the observations of the allahabad high court to the effect that the provision is to prevent partners siphoning off substantialprofits in the guise of salary ..... capacity as the partner of the firm.3. the concerned deed of partnership is dated october 1, 1979, and it is between two partners, viz., v. ramachandran and v. thiruvenkatam. they are brothers. the preamble specifies that sri ramachandran acquired proprietary interest on december 31, 1978, of the business at .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT
Reported in : (1993)44ITD703(Bang.)
..... erroneous and prejudicial to the interests of revenue inasmuch as the interest paid to partners were not disallowed under section 40(b), prior to the amendment made by the taxation laws (amendment) act, 1984, with effect from 1-4-1985.1. these appeals by the assessee are consolidated and disposed of by a combined order for the sake of convenience as they involve common issue. ..... two pillars, viz., the capacity in which the partner entered into partnership is immaterial for the purpose of disallowance under section 40(b) and the amendment made by the taxation laws (amendment) act, 1984, is effective from 1-4-1985 relevant for the assessment year 1985-86 and onwards and not, therefore, applicable to earlier assessment years. the ratio decidendi of mangalore ganesh ..... that the explanations were intended to explain the main provision of section 40(b) right from its inception. in other words, the explanations though inserted by taxation laws (amendment) act, 1984, purportedly with effect from 1-4-1985 are retrospective in operation because they are declaratory in nature and thus they are applicable to earlier assessment years also. the latter view is ..... have looked into the paper compilations filed by the parties in this connection, especially the deed of partnership dated 2-4-1973.though it had been stated in the preamble that there was partition of the huf with respect to movables and allotment of shares to the members of the coparcenary yet the capacity in which they became partners .....Tag this Judgment!
Court : Delhi
Reported in : AIR1974Delhi73; 95ITR197(Delhi)
..... black money and tax evasion' have continued unabated. in december 1970, the committee made an interim report to deal with them and the taxation laws (amendment ) act, mendations. the salient features of the act of 1972 are as follows:-(1) an assistant commissioner of income-tax sc rutinises registered instruments of transfer of immoveable property of a fair market value exceeding rupees twenty-five ..... place.................the concept of justice is thereforee, the most rational ground for a common public understanding of the basis of these fundamental liberties.'6. the constitution it self including the preamble, the fundamental rights and the directive principles is the culmination of an evolution. the objectives embodied in article 39(b) and (c) were formulated in 'the resolutions of ..... all fraternity assuring the dignity of the individual and the unity of the nation.'the words 'to secure to all its citizens' the rights and objectives stated in the preamble recall the following words of the american declaration of independence of 1776:-we hold these truths to be self-evident, that all men are created equal, that they are ..... in the concentration of wealth and means of production to the common detriment.'this has to be understood in the context of the constitution as a whole. according to the preamble of the constitution, the people of india have given to themselves the constitution-' to secure to all its citizens, justice, social economic and political, liberty of thought, expression, .....Tag this Judgment!
Court : Delhi
Reported in : ILR1974Delhi617
..... tax evasion' have continued unabated. in december 1970, the committee made an interim report to deal with them and the taxation laws (amendment) act, 1972 was enacted to implement their recommendations. the salient features of the act of 1972 are as follows :- (1) an assistant commissioner of income-tax scrutinises registered instruments of transfer of immoveable property of a fair market value exceeding ..... place...............the concept of justice is, thereforee, the most national ground for a common public understanding of the basis of these fundamental liberties.'(9) the constitution itself including the preamble, the fundamental rights and the directive principles is the culmination of an evolution. the objectives embodied in article 39(b) and (c) were formulated in 'the resolutions of ..... fraternity assuring the dignity of the individual and the unity of the nation'.(7) the words 'to secure to all its citizens' the rights and objectives stated in the preamble recall the following words of the american declaration of independence of 1776 :- 'we hold these truths to be self-evident, that all men are created equal, that they ..... the concentration of wealth and means of production to the common detriment'.(6) this has to be understood in the context of the constitution as a whole. according to the preamble of the constitution, the people of india have given to themselves the constitution- 'to secure to all its citizens, justice, social, economic and political; liberty of thought, .....Tag this Judgment!
Court : Gujarat
Reported in : (1970)11GLR428
..... change of policy. now, the authorities are clear that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation laws, such as the selection of persons on whom the tax is to be laid, the rates at which it is to be charged in respect of different classes of goods ..... change of policy. now, the authorities are clear that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation laws, such as the selection of persons on whom the tax is to be laid, the rates at which it is to be charged in respect of different classes of goods ..... by providing safeguards laying down the procedure for consulting the wishes of the local inhabitants. it may consist in the supervision by government of the rate of taxation by local bodies. so long as the law has provided a method by which the local body can be controlled and there is provision to see that reasonable rates are fixed, it can be ..... appears from the preamble is (1) to provide for irrigation; (2) to make provision for the construction, maintenance and regulation of canals. the implementation of the provisions of the act as the sections show would require expenses to be met and for seeing whether there is a guideline provided, all the provisions of the act have to be looked into and an amended section forms .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1987)20ITD569(Hyd.)
..... included in the total income of the person who carried on the business had such sum been received before such discontinuance.this sub-section was introduced by the taxation laws (amendment) act, 1975 with effect from 1-4-1976. this provision is similar to the provisions contained in section 176(4). both the sub-sections were introduced to overcome a difficulty found in the assessment ..... applicable. we will consider each of the three firms separately. we will first take up y.v. subbarao & company. this firm was constituted by a partnership deed dated 7-1-1969. the preamble of the deed states that the business of the partnership shall be of contract works of civil, mechanical or electrical. it further states that shri madhava rao who is ..... sileru. the third firm srinivasa constructions was constituted by a deed dated 20-3-1974 and it is identical with the partnership deed of ramakrishna constructions. there is an identical preamble and identical requirement of other partners to look after the work.13. since these three firms had been constituted to carry out the tenders accepted by subba rao and since ..... only from the contract works at lower sileru.12. the second firm to be considered is ramakrishna constructions. this was constituted by a partnership deed dated 25-7-1973. the preamble states "whereas shri y.v. subba rao has tendered and obtained the contract work of gangawada aquaduct from andhra pradesh state electricity board, lower sileru project, donkarayi. in view of .....Tag this Judgment!