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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Court: kolkata Page 1 of about 35 results (0.031 seconds)

May 14 1975 (HC)

Puloke Chandra Paul Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1975]36STC98(Cal)

..... under the bengal finance (sales tax) act, by west bengal act (48 of 1950) 'firm' has been deleted by the legislature from the definition of ..... 1973. the petitioner in the said letters also requested respondent no. 1 to cancel the registration certificate under the bengal finance (sales tax) act as well as the central sales tax act. thereafter, on 19th april, 1973, respondent no. 1 called for the production of certain books of account including bank accounts of ..... east punjab. so, under the east punjab act a firm is a dealer within the meaning of section 2(d) of that act.7. 'dealer' has been defined in the bengal finance (sales tax) act in section 2(c). it means any person who carries on ..... c.).6. jullundur vegetables syndicate s case [1966] 17 s.t.c. 326 (s.c.) was under the east punjab general sales tax act. dealer has been defined in section 2(d) of the said act. 'dealer' means any person, firm or hindu joint family, engaged in the business of selling or supplying goods in ..... .) was under the madhya pradesh sales tax act. section 2(d) of the said act defines 'dealer' and a firm has been included in sub-clause (i) of section 2(d).11. therefore it appears that both under the east punjab general sales tax act and the madhya pradesh sales tax act, a firm is a dealer. but .....

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Nov 06 1990 (HC)

Commissioner of Income-tax Vs. Ashoka Marketing Ltd.

Court : Kolkata

Reported in : (1990)88CTR(Cal)182,[1993]199ITR619(Cal)

..... the liability of the assessee-firm to pay the purchase tax to the government. in this view of the matter, the provisions of section 41(1) were ..... , notwithstanding anything contained in any judgment, decree or order, etc. the ordinances were duly followed by corresponding acts. in view of the amendment and validation act, the punjab and haryana high court held that there was no cessation of ..... on a writ petition filed by the assessee. although such purchase tax was duly refunded to the assessee on august 5, 1967, the state of punjab promulgated two ordinances on september 28, 1967, by virtue of which the assessments made in the case of groundnuts under the provisions of the punjab general sales tax act, 1948, before the commencement of the aforesaid ordinances, became valid .....

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Jul 05 2004 (HC)

Royal Engineer's Co-operative Society Ltd. and Anr. Vs. State of West ...

Court : Kolkata

Reported in : 2004(4)CHN490

..... fully well the guidelines to be followed. not having done so, its application is liable to be rejected and the respondent no. 8 - second in the lottery should be granted the licence. relying on the judgement of the supreme court in the state of west bengal & anr. vs . madan mohan ghosh & ..... (for short 'the order') unemployed youth meant any person of or above the age of 21 years but not above 37 years. a lottery among the applicants was conducted. the society secured the first position in a panel of three. thereafter, the petitioner came to learn that an ..... the petitioners are concerned. said notification containing the order issued by the excise department can never alter the provisions of the co-operative societies act and the saidclause 3 of the order containing the notification is void.5. it was pointed out to mr. banerjee that though submission ..... state of punjab & ors., reported in : [2001]2scr1108 it was submitted that circular or order cannot override the provisions of the co-operative societies act.10. mr. kar gupta in reply submitted that while making the application, the petitioner should have furnished ..... vs . nasik merchants co-operative bank ltd. & ors., reported in : [1984]1scr767 , keshavji ravji and co. & ors. vs . commissioner of income tax, reported in : [1990]183itr1(sc) ; ex. capt. k, balasuhramanian & ors. vs . state of' tamil nadu & anr., reported in : (1991)iillj277sc and rajender singhvs. .....

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Nov 09 1967 (HC)

Mamchand and Co. and Others Vs. Commissioner of Income-tax, West Benga ...

Court : Kolkata

Reported in : [1968]69ITR631(Cal)

..... so. with regards to the assessment years 1956-57, the petitioners, it was argued, failed to comply notice under section 22(2) of the indian income-tax act, 1922. there was a further failure at the part of the petitioners to produce books on may 21, 1958, and time for production was extended till ..... writ petition.the first contention of the learned counsel of the petitioners was that the power conferred by section 132 of the income-tax act, 1961 (hereinafter referred to as the act) to search for the seize document of a person was subject to a condition precedent, which must be satisfied, before to search ..... of the petitioners nos 2, 3 and 4 at 22, mandaville gardens, with warrants of authorisation issued under section 132 of the income-tax act, 1961, and rule 112(1) of the income-tax rules, 1962. the warrant of authorisation were issued by the respondent no. 1 for searching premises no. 21a, canning street and no ..... high court n.k. textile mills v. commissioner of income-tax. in that case also a letter of authorisation was issued under section 132 of the act as it stood before its amendments in 1964 and in 1965, and various ..... act, and that was no opinion was formed about the relevancy of the documents which were searched for and seized, the search and seizure must be held to have been in excess of the powers conferred upon the income-tax officer.reliance was also placed by mr. deb on the bench decision of the punjab .....

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May 14 1965 (HC)

S.P. Consolidated Engineering Co. (P) Ltd. Vs. Union of India (Uoi) an ...

Court : Kolkata

Reported in : AIR1966Cal259

..... suggestion of mr. b. k. ghosh, learned counsel appearing for government, that money was payable at either of the innumerable treasuries of government scattered in punjab. the suggestion was not acceptable to the learned judge. in the instant case the suggestion is that it was payable either at the work site or ..... part arise within the jurisdiction of the court then only the court is competent to entertain an application under section 20 of the indian arbitration act. it may not entertain a suit on the ground that the defendant resides or personally works for gain or carries on business at the place ..... register of suits, but after the serial number the letters 'o.s.' shall be placed to distinguish it from plaints in ordinary suits.' similarly arbitration act section 20 prescribes the institution of the suit by presentation of a petition mr. sen's contention is that leave is necessary not merely to the ..... considered to be my final opinion on this point.12. it is contended by mr. sen that application under section 20 of the indian arbitration act is a 'suit' within the meaning of clause 12 of the letters patent and unless the whole of the cause of action arises within the ..... paid on the said security when deposited in cash15. the successful tenderer/tenderers shall be required to execute an agreement with the president of india, acting through.. ..... of the railway, for carrying out the work according to the general conditions of contract and specification for works and materials as given .....

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Apr 24 1978 (HC)

Sri Pulak Chandra Paul Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1978]42STC209(Cal)

..... , the supreme court noticed the inclusion of a firm in the definition of the word 'dealer' under section 2(d) of the east punjab general sales tax act. thus it follows that unless a firm is recognised as a legal entity or a separate unit under the provisions of any law, it cannot ..... punjab. a firm is not a legal entity under the indian partnership act. the east punjab general sales tax act has conferred a legal status on a firm and has recognised a firm as a legal entity by ..... the said order was bad. 4. the above observation was made by the supreme court in connection with the east punjab general sales tax act, 1948. under section 2(d) of that act, 'dealer' means any person, firm or hindu joint family engaged in the business of selling or supplying goods in east ..... 3. the only question that is involved in these appeals is whether a dissolved firm can be assessed under the bengal finance (sales tax) act, 1941, or under the central sales tax act, 1956. mr. chakraborty, learned advocate appearing on behalf of the appellant, has placed strong reliance on the following observation of the ..... supreme court in state of punjab v. jullundur vegetables syndicate [1966] 17 s.t.c. 326 (s.c.):the first question is whether a .....

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Jun 19 1970 (HC)

Associated Pigment Ltd. Vs. Income-tax Officer, h Ward and anr.

Court : Kolkata

Reported in : [1971]80ITR631(Cal)

..... paid through the bank of bihar ltd.2nd february, 1956...3,500 remitted through lloyds bank ltd.1st december, 1960...1,060 remitted through the punjab national bank ltd.3rd december, 1955...33 fully paid up shares of the face value of rs. 16,500 allotted to the japanese company.2. ..... concedes that the demand contained in the latter portion of the two letters that the assessee is not entitled to a clearance certificate until it deducts tax before remittance to japan could not be impugned in these proceedings. the rule is disposed of in accordance with the observations made above. interim order, ..... the commencement of recovery proceedings. mr. chowdhury pointed out that in this case no proceedings for recovery had yet been commenced by the respondent-income-tax officer.6. mr. chowdhury may be technically correct in saving that the two impugned letters do not show that any recovery proceedings had actually been ..... the amount was assessable. in this case the petitioner became liable as an assessee in default as and when remittances were made without deduction of tax and it must be held that so far as the past remittances are concerned four years have already elapsed from the end of the respective ..... that remittance to the japanese company represented income of that concern accruing or arising in india and as such tax should have been deducted at source under section 18(3b) of the income-tax act, 1922, on the remittances already made and on the value of the shares issued to that concern. the .....

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Jun 19 1970 (HC)

Associated Pigment Ltd. Vs. Income-tax Officer, h Ward, Company Distri ...

Court : Kolkata

Reported in : [1971]80ITR633(Cal)

..... paid through the bank of bihar ltd.2nd february, 1956.3,500 remitted through lloyds bank ltd.1st december, 1960.1,050 remitted through the punjab national bank ltd.3rd december, 1955.33 fully paid up shares of the face value of rs. 16,500 allotted to the japanese company.as under ..... pal concedes that the demand contained in the latter portion of the two letters that the assessee is not entitled to a clearance certificate until it deducts tax before remittance to japan could not be impugned in these proceedings. the rule is disposed of in accordance with the observations made above. interim order, if ..... the amount was assessable. in this case the petitioner became liable as an assessee in default as and when remittances were made without deduction of tax and it must be held that so far as the past remittances are concerned four years have already elapsed from the end of the respective ..... demand contained in the aforesaid letters.dr. pal for the petitioner has raised two main contentions against the legality of the demand by the respondent-officer for tax in respect of the remittances already made to japan. he has referred me to the provisions of sections 18 (3b) and 18 (7) as ..... petitioner that remittance to the japanese company represented income of that concern accruing or arising in india and as such tax should have been deducted at source under section 18 (3b) of the income-tax act, 1922, on the remittances already made and on the value of the shares issued to that concern. the .....

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Jul 24 2017 (HC)

Pankaj Kumar Agarwal Vs. Omendra Kumar Chowdhury and Others

Court : Kolkata

..... writ petition succeeded substantially and an appeal was carried from such order before a division bench of the punjab & haryana high court. the principal issue raised by the appellant before the supreme court was that no appeal lay from the order of the single bench to the division ..... but upon the nature of the right violated and the appropriate relief which may be claimed. .19. the supreme court referred to clause 10 of the letters patent in the punjab & haryana high court (inherited from the erstwhile lahore high court) and noticed the operative part thereof, for the purpose of the discussion in the judgment, to be the second ..... of the high court and that the order impugned before the supreme court was without jurisdiction.18. the supreme court referred copiously to a judgment reported at 1966 (1) scr190(cit v. ishwarlal bhagwandas) and accepted what matters could be regarded as criminal proceedings as recognised at paragraph 8 of ishwarlal bhagwandas: 8. a criminal proceeding on the other hand ..... be noticed in some detail. a recommendation was made by the lokayukta in haryana for the registration of a first information report for offences punishable under the prevention of corruption act, 1988 against the appellant before the supreme court and investigation. the appellant before the supreme court challenged such recommendation by instituting proceedings under article 226 of the constitution. the .....

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Jan 12 2006 (HC)

Vikram Murarka and anr. Vs. Assessor-collector (North-south) Division ...

Court : Kolkata

Reported in : (2006)2CALLT30(HC)

..... col. p.r. chaudhary v. municipal corporation of delhi),(ii) (2001) 1 scc 291 (food corporation of india v. state of punjab) and(iii) : [1980]122itr38(sc) (commissioner of gift tax, bombay v. smt. kusum ben d. mahadevia).9. relying upon the aforesaid decisions, mr. dutta submitted that unless the notice specifies the ..... in the absence of discloser of such material particulars by the municipal authorities. as a matter of fact that under the scheme of the said act it is the duty of the assessee to inspect the assessment list for ascertaining the correctness of the valuation of the premises of the assessee ..... by the municipal authorities.28. such submission of mr. dutta is absolutely contrary to the scheme as provided in section 184 of the said act under which the municipal authorities are not required to supply those material particulars to any individual assessee separately along with the notice of hearing either ..... building.19. sub-section (2) of section 184 of the said act provides that when the assessment list has been prepared, the municipal commissioner shall give public notice thereof and of the place where the list ..... or part thereof, as the case may be, has been completed, the municipal commissioner under sub-section (1) of section 184 of the said act, shall cause the respective valuation to be entered in the assessment list in the prescribed form containing such particulars with respect to each land or .....

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