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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Year: 1966

Aug 18 1966 (HC)

B.K. Bajaj and anr. Vs. State of Punjab and anr.

Court : Punjab and Haryana

Decided on : Aug-18-1966

Reported in : [1967]19STC274(P& H)

..... directed to refund the same.3. the, respondents in their written statement explained that rs. 7,473 were recovered from the petitioners under the punjab general sales tax act, 1948, and rs. 14,992.33 under the central sales tax act, 1956. the learned counsel for the respondents in view of the rule laid down by this court in sukh dev sarup gupta's case2 ..... patiala for a long time. in pursuance of item no. 37 in schedule 'b' of the punjab general sales tax act, 1948, the medicinal (spirituous) preparations containing alcohol manufactured in punjab were exempted from payment of sales tax under the punjab general sales tax act. thus no sales tax was being levied on this medicinal preparation in punjab. subsequently the union parliament enacted the medicinal and toilet preparations (excise duties ..... 1st of april, 1957, the excise duty is levied on the spirituous medicinal and toilet preparations under the said act. respondent no. 2 started to recover sales tax under the east punjab general sales tax act, 1948 (hereinafter referred to as the act) on the sales of spirituous medicinal and toilet preparations manufactured by the petitioners on the assumption that the exemption granted to the ..... sale of medicinal and toilet preparations under item no. 37 in schedule 'b' of the sales tax act was no longer available as the excise duty was not charged on such goods under the punjab excise act. they paid rs. 1,513.67 p., rs. 1,711.73 p., rs. 11,007.58 p., and rs. 1 .....

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Jan 21 1966 (HC)

Commissioner of Income-tax, Madras Vs. Coimbatore Salem Transport (Pri ...

Court : Chennai

Decided on : Jan-21-1966

Reported in : [1966]61ITR480(Mad)

..... the force of the observation, for it would have made no difference if the state kept both its eyes open and prosecuted the man for the lottery there and taxed him for the profits at the same time. he was inclined to the view that this sort of consideration was misconceived and the revenue representing ..... course of his business for contravention of law could be permitted as deduction. in one of the cases, raj woollen industries v. commissioner of income-tax, the punjab high court held that as the amount sought to be deducted as an expenditure was incurred to achieve what was prohibited by law and to carry out ..... assessee found in its favour on all these matters. this reference of the following questions comes before us under section 66(2) of the income-tax act, 1922 :'1. whether the sums of rs. 5,813, rs. 4,415,rs. 3,011 and rs. 3,579 do not constitute income of the ..... of this case, we are of the view that we are not called upon to decide this question. assuming without deciding that expenditure incurred in illegible acts in the course of making profits in a lawful business is not a permissible deduction, neither the statement of the case not the tribunals order proceeds on ..... the business unlawfully, the assessee there was not entitled to deduction of the amount under section 10(2)(xv) of the act. the court observed :'the .....

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Mar 22 1966 (HC)

Dayal Krishnan Vs. Assessing Authority-cum-excise and Taxation Officer ...

Court : Punjab and Haryana

Decided on : Mar-22-1966

Reported in : AIR1966P& H490; [1966]18STC117(P& H)

..... dass is that there is no such provision as that contained in section 12 of the 1944 act in the punjab general sales tax act and that, therefore, shorn of the distinctive feature contained in section 12 of the 1944 act the judgment of the learned single judge in the case of the adarsh textile mills c. ..... k. m. cheria abdulla and co. (1965) 16 stc 875: (air 1965 sc 1585). by rule 14-a framed under the madras general sales tax act the revising authority was authorised to hold a further inquiry into the matter in question before deciding the revision petition. the vires of that rule were questioned ..... the question relating to the validity of rule 61-a of the punjab general sales tax rules 1949, canvassed before me by shri bhagirath dass.2. the petitioner is a registered dealer under the punjab general sales tax act, 46 of 1948, hereinafter called the act. in respect of his annual turnover for the year 1959-60 ..... 28. in the division bench authority it was held that the words 'at any time' in section 21 of the pun-jab general sales tax act can be construed to justify the revising authority placing restriction of 90 days in filing the petition for revision. in my opinion, this authority cannot ..... court under article 226 of the constitution.section 15 of punjab act 16 of 1952 corresponds to section 20 of the sales tax act. it contains both the provisions of the nature contained in section 20 of the act. section 16 of the 1952 act provides for the revisional powers of the commissioner without the .....

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Apr 06 1966 (HC)

Punjab State and ors. Vs. Sukh Dev Sarup Gupta

Court : Punjab and Haryana

Decided on : Apr-06-1966

Reported in : AIR1967P& H416; [1966]18STC426(P& H)

..... duty was being imposed on medicinal preparations containing alcohol not under the provisions of the punjab excise act but under the provisions of the central act the respondent could not take advantage of the exemption granted by entry no. 37 in schedule 'b' of the punjab general sales tax act. this contention was repelled by the learned single judge and he in this connection relied ..... no. 40 in the seventh schedule of the government of india act, 1935. punjab general sales tax act came into force in 1948, and according to its provisions sales-tax was levied on sale of goods except articles which were exempted from payment of such tax. entry no. 37 of schedule 'b' of the sales tax act exempted 'all goods on which duty is or may be ..... upon provisions of section 8 of the general clauses act. the petition of the respondent was, consequently, allowed and the demand notices issued to the respondent ..... levied under the punjab excise act 1914' from payment of sales tax. as medicinal or toilet preparations containing alcohol were subject to excise duty under the punjab excise act, the same were exempt from sales-tax. under the constitution the item of medicinal and toilet preparations containing .....

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Sep 15 1966 (HC)

Behari Lal Ram Charan Vs. Karam Chand Sahni and ors.

Court : Punjab and Haryana

Decided on : Sep-15-1966

Reported in : AIR1968P& H108

..... holding that no probate was necessary in order to set up a claim regarding property either moveable or immovable on the basis of a will executed in the punjab and a succession certificate could be granted on the ground of a will without obtaining probate. while referring to the decision of shamsher bahadur j., in kesar ..... . no. 340-d of 1965 da 24-9-1965 (punj), radhe lal v ladli parshad. even a cursory glance at sections 213 and 57 of the act leaves no room for doubt that the view taken by shamsher bahadui j in case mentioned above was erroneous it appears that the case of air 1934 lah 599 ..... bated and no letters of administration with the will annexed had been granted. the madras case was clearly in accordance with section 213 read with section 57 of the act. we agree with the view taken by falshaw j. in ram chand's case, 1962-64 pun lr 265 = (air 1962 punj 382). a similar view ..... were chiristians (to whom it is agreed section 57 does not apply) and their lordships only considered the implications of sub-section (1) of section 213 of the act and not of sub-section (2) of that section read with section 57 clauses (a) and (b). the learned single judge probably felt the difficulty because of ..... is how this petition has come up before us.2. it would be helpful to reproduce the provisions of sections 213 and 57 of the indian succession act which are to be read together.'213(1) no right as executor or legatee can be established in any court of justice unless a court of competent jurisdiction .....

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Jan 19 1966 (SC)

Commissioner of Income-tax, Patiala and ors. Vs. Shahzada Nand and Son ...

Court : Supreme Court of India

Decided on : Jan-19-1966

Reported in : AIR1966SC1342; [1966]60ITR392(SC); [1966]3SCR379

..... s. (1a) obviously refers to the notice issued before the amendment of 1956 and pending disposal. 21. sub-section (4) added by the indian income-tax (amendment) act, 1959, also reinforces the said construction. as indicated earlier, that sub-section was added to get over the legal objection that proceedings barred before 1956 were not ..... to the central board of revenue for redress without any success. thereafter, they filed a petition under art. 226 of the constitution in the high court of punjab challenging the notice of various grounds. their main contention was that no notice under s. 34(1)(a) could be issued in respect of the war ..... under s. 34(1)(a) was 8 years and for cases falling under s. 34(1)(b) it was 4 years; but, as the income-tax (amendment) act, 1954, came into force only on july 17, 1954, the said periods of limitation prescribed in respect of escaped concealed incomes during the said period had ..... beneficial to the subject must be adopted. section 34(1)(a), before it was amended in 1956, provided for the genus out of which, by the income-tax (amendment) act, 1959, the species of s. 34(1a) was carved out. while s. 34(1)(a) was a general provision, s. 34(1a) was a ..... raise the question whether notice can be issued at any time for reassessment under s. 34(1)(a), as amended by the finance act, 1956, of the indian income-tax act, 1922, hereinafter called the act, in respect of a concealed income to which s. 34(1a) thereof applied. 2. the facts may be briefly stated. messrs. .....

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Jan 14 1966 (HC)

Associated Hotels of India Ltd. Vs. Excise and Taxation Officer and an ...

Court : Punjab and Haryana

Decided on : Jan-14-1966

Reported in : AIR1966P& H449; [1966]17STC555(P& H)

..... the chassis supplied by the customer, and the amount charged therefor could be said to constitute a 'sale' within the definition of the word 'sale' as given in the punjab general sales tax act, 1948 (act xlvi of 1948) ?'28. before the court, it was expressly admitted in that case on behalf of the assessee that a readymade bus body would be 'goods' and ..... food inasmuch as it does not involve any lease of the room made available for the residence of the client.(iii) it is not open to the taxing authorities under the punjab act after its amendment by act 18 of 1960 to split up the composite contract so as to make out an agreement of sale where in fact none exists. the transaction as ..... the consolidated charge made by a hotelier from a resident client during his stay in the hotel is liable to tax under the punjab general sales tax act, 46 of 1948 or not. i will refer to the said act in this judgment as the punjab act. in other words the question is whether hoteliers who make one consolidated charge from their clients for providing them with ..... is no sale as such of the materials used in a building contract and the provincial legislature has, therefore, no competence to impose a tax thereon under entry 48,the principal punjab act is also a pre-constitution act. but even otherwise entry 54 in the state list in the 7th schedule to the constitution is in the same terms as entry 48 in .....

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Feb 16 1966 (HC)

Prem Payari Aggarwal Vs. Punjab State

Court : Punjab and Haryana

Decided on : Feb-16-1966

Reported in : AIR1967P& H130; [1966]18STC150(P& H)

..... . it may be pointed out that while refering the question of law, the learned financial commissioner has not stated the case as required by section 22(3) of the punjab general sales tax act, 1948. in order to enable us to answer a question of law effectively, it is the duty of the financial commissioner to state the case properly. however, we have ..... come to the conclusion that the present sale is an inter-state sale, it is not disputed and indeed it could not be that the punjab authorities could levy the sales tax in conformity with the central sales tax act. thus, the only question that requires determination is--whether the sale by v. p. p. in the present cases is an inter-state sale ..... us, is as follows:'whether, on the facts and circumstances, of this case, the goods sent from punjab to uttar pradesh by v. p. p. and thus sold are not liable to tax under the central sales tax act. 1956, and such tax is not leviable by the punjab authorities?' 4. the contention of the learned counsel for the assessee is that the sale by v ..... . p. p. is not an inter-state sale and thus not taxable under the central sales tax act, 1956. inter-state sales tax is to be levied from .....

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