Court : Supreme Court of India
Reported in : 31ITR565(SC)
..... assessed whereupon he filed this petition impeaching the validity of the order of the central board of revenue dated 29th june, 1955, and the proceedings entertained by the income-tax officer, special circle, ambala, on the ground that section 5 (7a) of the act was ultra vires the constitution.petition no. 85 of 1956 was filed by messrs. bhagwan das sud & sons, merchants, hoshiarpur, but on ..... in bidi supply co. v. union of india and others. the case of the assessee there had been transferred by the central board of revenue under section 5 (7a) of the act from the income-tax officer, district iii, calcutta, to the income-tax officer, special circle, ranchi. the order was an omnibus wholesale order of transfer expressed in general terms without any limitation as ..... is held not to be one which requires proof to the hilt but such as will render the absence of bona fides reasonably probable : (vide ratanlal gupta and another v. district magistrate of ganjam; also brundaban chandra dhir narendra v. state of orissa (revenue department) and others. if, in a particular case, the assessee seeks to impeach the order of transfer ..... charge that the orders of transfer made against these petitioners were in any manner whatever discriminatory.petitions nos. 44 of 1956 and 85 of 1956 : the petitioner in petition no. 44 of 1956 is shri a. l. sud who originally belonged to hoshiarpur district in punjab and since 1948 resides and has his office in calcutta. he is the son on one shri bhagwan .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1957SC397; 1SCR233
..... upon the petitioner for payment of the amount of income-tax thus assessed whereupon he filed this petition impeaching the validity of the order of the central board of revenue dated june 29, 1955, and the proceedings entertained by the income-tax officer, special circle, ambala, on the ground that s. 5(7a) of the act was ultra vires the constitution. 5. petition no. 85/56 ..... the orders of transfer made against these petitioners were in any manner whatever discriminatory. 62. petitions nos. 44 and 85 of 1956 : the petitioner in petition no. 44/56 is shri a. l. sud who originally belonged to hoshiarpur district in punjab and since 1948 resides and has his office in calcutta. he is the son of one shri bhagwan das sud ..... facts which led to the filing of the petitions may be shortly stated. 3. petitions nos. 97 & 97-a of 1956 : the petitioners are m/s. pannalal binjraj, oilmill owners, merchants and commission agents, carrying on business at sahibganj in the district of santhal parganas, having their branch at 94, lower chitpur road, calcutta, petitioner no. 1, and r. b. jamuna das ..... nos. 44/56 and 85/56. 57. petitions nos. 97 & 97-a of 1956 :- the petitioners are oilmill owners, merchants and commission agents, carrying on business at sahibganj in the district of santhal parganas and have a branch at 97, lower chitpur road, calcutta. their cases were referred to the income-tax investigation commission as they were believed to have evaded payment of .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 124STC539(P& H)
..... the deputy excise and taxation commissioner, yamunanagar (respondent no. 3) to issue exemption certificate.2. a perusal of the record shows that after obtaining necessary certificate from the district town planner, ambala, and the general manager, district industries centre, yamuna nagar, and the haryana state board for the prevention and control of water pollution, the petitioner installed stone crusher at village dev dhar in ..... 28, 1992. according to it, only those stone crushers are not entitled to get the benefit under the notification dated april 28, 1992 which do not hold valid licence granted under the 1991 act and as it holds the requisite licence, the respondents cannot deny the benefit admissible under the said notification by relying upon entry 4 of schedule iii appended to ..... be determined whether the petitioner is entitled to get sales tax exemption under the notification dated april 28, 1992 and whether the decisions taken by the llsc and hlsc on the ..... means that so far as the provisions of the 1973 act and the rules are concerned, the owner of stone crusher is not entitled to get the benefit of sales tax exemption under rule 28a of the rules notwithstanding the fact that he may be holding a valid licence granted under the 1991 act.13. in the light of the above, it is to .....Tag this Judgment!
Court : US Supreme Court
..... 152. this grand jury was impaneled at the december, page 319 u. s. 508 1939 term of the district court, and was therefore empowered to sit through january, 1940. by an order, the validity of which is undisputed, its life was continued into the february term. and on february 28, 1940, the ..... behind which johnson operated, the jury was also justified in finding that there were winnings from these houses on which johnson attempted to evade income tax payments. even such records as were kept in these houses were destroyed. but that these gambling transactions were on an enormous scale was overwhelmingly ..... fifth count charges johnson and the others with conspiracy page 319 u. s. 506 to defraud the income tax during those years. the substantive counts charge violations of the penal provisions of the revenue acts of 1936 and 1938, now embodied in general form in 145(b) of the internal revenue code, 53 ..... for alleged violations of penal provisions of the revenue acts of 1936 and 1938 and for conspiracy. mr. justice frankfurter delivered the opinion of the court. this is an indictment in five counts. four charge johnson with attempts to defraud the income tax for each of the years from 1936 to 1939 ..... attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof." section 332 of the criminal code, 18 u.s.c. 550, makes every person who "directly commits any act constituting an offense defined in any law of the united states, or aids, abets, counsels, commands, .....Tag this Judgment!
Court : US Supreme Court
..... and that is that the bank of the united states brought a bill in the circuit court of the united states for the district of ohio, to resist a tax assessed under an act of that state, and executed by its auditor, and here the page 59 u. s. 346 directors of the commercial bank ..... justice, arising out of the action of their municipal government upon their citizens or depending upon their constitutions and laws, and are judges of the validity of all acts done by their municipal authorities in the exercise of their sovereign rights, in either case without responsibility or control from any department of the federal ..... a full statement of his case, comprehending all of his rights and theirs also, alleging in his bill that his object was to test the validity of a tax upon the ground that it was unconstitutional, because it impaired the obligation of a contract made by the state of ohio page 59 u. s. ..... the will of the majority, duly expressed at a legally constituted meeting, must govern; yet beyond the limits of the act of incorporation, the will of the majority cannot make an act valid, and the powers of a court of equity may be put in motion at the instance of a single shareholder if ..... united states, residing in connecticut, having a large pecuniary interest in a bank in ohio, with a board of directors opposed, in fact, to the only course which could be taken to test the constitutional validity of a law of that state bearing upon the franchises of their corporation, is told by the directors .....Tag this Judgment!
Court : Delhi
Reported in : I(1992)BC454; 46(1992)DLT599; 1992(22)DRJ354
..... parties stands vitiated. (30) the company judge in our view could, invoking the jurisdiction under. section 536(2), section 155 and section 446 of the companies act, come to the conclusion that the-transaction was valid, genuine and bona fide and could direct the official liquidator to make necessary amendments in the registers. it is true that under rule 154 and form ..... counsel for the appellant in any manner. reliance was also sought to be placed on certain observations appearing in a division bench judgment of this court in income-tex officer, district ii (2) additional, new delhi v. official liquidator, national conducts(p) ltd. 1981 (51) comp cas 174 the learned judges only analysed the sections appearing from 441 to 537; rather ..... date on which the petition for winding up is filed. the question in the said case was whether the company court had jurisdiction to protect transactions entered into by the board of directors after the commencement of the winding up proceedings? the court held that rule of harmonious construction supports the view that the court can exercise the jurisdiction under section ..... the company at the time when the order of winding-up comes to be passed. the facts of this case were totally different inasmuch as certain income-tax deductions had been made from the salaries of the employees and the income-tax officer made a request for payment to the liquidator after the winding-up has commenced. the liquidator wanted the income .....Tag this Judgment!
Court : Madhya Pradesh
Reported in : AIR1967MP56
..... shall be read as having been 'amended at all material times so as to empower the board to issue the said notifications'. there is thus no analogy whatsoever between section 2 of the khandwa ginning and pressing cotton tax validating act, 1938, and section 3 of the validating act before us. in my opinion, on the language of section 3 it is impossible to ..... observations :--'it will be seen that though the preamble of the khandwa ginning and pressing cotton tax validating act, 1938, stated that it was an act to validate the imposition of the tax, section 2 did not purport to validate the imposition. it merely created a fiction that 'the tax on the trade of ginning and pressing cotton.......... which was imposed by notification ......dated the 21st ..... , the effectiveness of the madhya pradesh koyala upkar (manyatakaran) adhiniyam, 1964 (act no. 18 of 1964) has been challenged. this act will hereinafter be referred to as the validating act.43-44. under the central provinces local self-government act, 1920, a district council was given the power to impose any tax, toll or rate (except those which were specified in certain sections of that ..... , khandwa, ilr 1956 nag 83: (air 1966 nag 167). the majority judgment rendered in that case by this court was affirmed by the supreme court in 1962-1 scr 633, (air 1961 sc 1486). the validating provision of the khandwa municipality (validation of tax) act, 1941, was made in section 2 of the act which read as follows:'2. the tax the imposition of which .....Tag this Judgment!
Court : Orissa
Reported in : AIR1960Ori46
..... purchases for consumption in bihar.'soon after the judgment of the supreme court was delivered, the president promulgated the sales taxlaws validation ordinance 1956 (ordinance no. ill of 1956) which was subsequently replaced by the sales tax validation act 1956 (act no. 7 of 1956). by that act the judgment of the supreme court was not rendered ineffective so far as the bengal immunity co., ltd. was concerned but ..... in those cases, apart from other issues, one of the main issues that may arise for decision would be whether the electoral rolls of cuttack municipality were validly prepared. the court trying these election disputes (district judge, cuttack) would feel himself bound by the findings of this court in o. j. c. no. 72 of 1958 and would hold, without further ..... , chairman or vice-chairman of the cuttack municipality prior to the coming into force of this ordinance shall be deemed to have been validly taken, and exercised. (2) all actions taken and powers exercised by the district magistrate of cuttack in respect of the cuttack municipality in pursuance of the order of the government of orissa in the health (l. ..... division bench of this court by its judgment dated 11-12-1958 declared the elections to be invalid and issued a direction to the state of orissa and to the district magistrate of cuttack to hold fresh elections to the municipality according to law. a further direction was issued to the elected municipal councillors restraining them from functioning as councillors .....Tag this Judgment!
Court : Mumbai
..... khalapur, distt. raigad, maharashtra.'resolved that pursuant to section 192a and other applicable provisions, if any, of the companies act, 1956 and the rules made there under, approval of the board be and is hereby accorded to conduct a postal ballot to seek the approval of the members of the company by an ..... order provided, however, that such decree or order from any court of competent jurisdiction is obtained after effective date.8. the scheme shall become valid, operative and binding as from the date of the order of the hon'ble high court of bombay sanctioning of this scheme between the company ..... 2003 at panvel of the suit property belonging to the 'e' company being land and factory building situated at khopoli, village vanvatti, taluka khalapur, district-raigad. it was further prayed that pending decision of the said application further proceedings pending before the executing court be stayed. at the same time, ..... the directors gorakhnath electricals pvt. ltd. are as under:sr. no. name address date of appointment date of cessation. 1 arun gupta 133, sector-7, ambala. 20/11/2006 06/08/2007. 2 praveen bhatt v & po sona arjunpur,saharnpur(u.p.) 20/11/2006 24/10/2007. copy of letter ..... the rights acquired by the petitioners in good faith for consideration. moreover, when the title is already passed on, in such a case, the tax recovery officer cannot precipitate the matter until title issue is finally concluded in a civil suit. this and similar arguments have been rejected by the .....Tag this Judgment!
Court : Karnataka
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; 60STC142(Kar)
..... now briefly titled as 'the coffee act'. 4. the board is constituted under section 4 of the coffee act. the board is charged with the duty to administer the 'coffee act', exercise the powers and functions enjoined on it under that act. the board is a registered dealer under the kst act and the central sales tax act of 1956 (central act no. 74 of 1956) ('cst act') on the file of the ..... regulation and intervention, had changed considerably since 1868, when the 1st edition of he book was published. the formulations in benjamin's 2nd edition relating to the conditions of a valid 'sale' of goods, which are reproduced in the 8th edition, evidently require modification in the light of regulatory measures of social control. hidayatullah, j., in his minority judgment ..... k. s. eswaran of bangalore, a coffee planter, sriyutus c. d. vinaya prasad and pradeep kumar of mudigere, chickmagalur district, representing an association called mudigere planters' association for themselves and on behalf of the association have intervened and wholeheartedly supported the board. 10. sri f. s. nariman, learned senior advocate of the supreme court bar, assisted by sri. r. j. ..... the extent it is not overruled in vishnu agencies (pvt.) ltd. v. commercial tax officer : 2scr433 does not bear on the point. on this very conclusion, it is hardly necessary to examine the full bench ruling of the punjab and haryana high court in krishna rice mills, ambala cantt. v. state of haryana  47 stc 182 (fb); (fb) .....Tag this Judgment!