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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Court: himachal pradesh Year: 2007 Page 1 of about 1 results (0.016 seconds)

Jun 27 2007 (HC)

Mohan MeakIn Ltd. Vs. State of H.P. and ors.

Court : Himachal Pradesh

Decided on : Jun-27-2007

Reported in : 2007(3)ShimLC456

..... under:the decision of the supreme court in case of kalyani stores : [1966]1scr865 , is not applicable to the facts of the present case. the punjab act is an existing law under article 366(10) of the constitution and its continued application is saved by article 372 thereof, it is also saved by ..... to substantiate his point:22. a perusal of decision in state of bihar and ors. v. shree baidyanath ayurved bhawan (p) ltd. and ors. : 2005(191)elt3(sc) , shows that it was observed by the hon'ble apex court in para 30 of the judgment that the next part of the case ..... benefit conferred, or service rendered or to meet the expenses connected therewith. thus, fees are nothing but payment for some special privilege granted or service rendered. taxes and taxation are, therefore, distinguishable from various other contributions, charges, or burdens paid or imposed for particular purposes and under particular powers or functions of the ..... be considered as to whether this fee could be levied under the powers vested in the state government or not and admittedly, it was not a tax being levied which could not be levied by the state government under the provisions of constitution.15. coming to the question as to whether the ..... unconstitutional, arbitrary and ultra vires the constitution. it was alleged that the fee rs not in the nature of fee but is in the nature of tax which is ultra vires the provisions of constitution. it was alleged that the levy has no quid pro quo. the licence was issued in favour .....

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