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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Year: 1971 Page 1 of about 1 results (0.070 seconds)

Nov 05 1971 (SC)

State of Punjab and ors. Vs. Guru Nanak Flour and Oil Mills

Court : Supreme Court of India

Decided on : Nov-05-1971

Reported in : AIR1972SC1760; (1972)1SCC222; [1972]30STC285(SC)

..... view of the decision that had been given by this court in bhawani cotton mills ltd. v. state of punjab and anr. : [1967]3scr577 , holding that levy of sales tax under the act, as it stood on april 1, 1960, in respect of declared goods, is illegal and invalid. in fact, the decision of this court is referred to in the applications filed ..... to the ordinances nos. 1 and 12 of 1967 issued by the governor of punjab, in view of the decision of this court in bhawani cotton mills ltd. : [1967]3scr577 , and also to the punjab general sales tax (amendment and validation) act, 1967 (hereinafter to be referred as the amendment act), which replaced the ordinances. even in their statement of case, the, appellants herein have ..... c.a. vaidialingam, j.1. these three appeals by the state of punjab, by special leave, relate to the validity of levy of sales tax on oil-seeds and edible oils under the punjab general sales tax act (46 of 1948) (hereinafter to be referred as the act). 2. in all these appeals the assessee-respondents challenged before the high court either the orders of assessment proposed ..... have elaborately considered in civil appeals nos. 2319 and 2320 of 1968 since reported as state of punjab and ors. v. shakti cotton co. [1972] 29 s.t.c. 706, etc., the changes introduced, regarding the levy of sales tax on declared goods, by the amendment act, and in particular the obligation cast upon the assessing authority to reconsider the orders of assessment .....

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Nov 05 1971 (SC)

The State of Punjab and ors. Vs. Shakti Cotton Company and ors.

Court : Supreme Court of India

Decided on : Nov-05-1971

Reported in : AIR1972SC1458; (1972)1SCC88; [1972]2SCR289; [1972]29STC706(SC)

..... officers to reconsider the orders and pass fresh orders of assessment. the assessments that were challenged before the high court were made under the punjab general sales tax act, 1948 (punjab act no. xlvi of 1948 (hereinafter to be referred as the act). civil appeals nos. 2320 of 1968 and 1468 of 1969 relate to the assessment years 1960-61; civil appeals nos. 2319 of ..... assessing authority shall (whether or not an application is made to him in this behalf), review all assessments and re-assessments made before the commencement of the punjab general sales tax (amendment and validation) act, 1967 in respect of declared goods and make such order varying or revising the order previously made as may be necessary for bringing the order previously made ..... into conformity with the provisions of this act as amended by the punjab general sales tax (amendment and validation) act, 1967 :provided that no proceeding for review shall be initiated without giving the dealer concerned a notice in writing of not less than thirty ..... done or purporting to have been taken or done in relation to such assessment, re-assessment, levy or collection, under the provisions of this act before the commencement of the punjab general sales tax (amendment and validation) act, 1967 shall be as valid and effective as if such assessment, re-assessment levy or collection or action or thing had been made, taken .....

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Oct 05 1971 (SC)

Narinder Chand Hem Raj and ors. Vs. Lt. Governor, Administrator, Union ...

Court : Supreme Court of India

Decided on : Oct-05-1971

Reported in : AIR1971SC2399; (1971)2SCC747; [1972]1SCR940; [1972]29STC169(SC)

..... in operation till the appropriate legislature or competent authority altered the same. one of the laws that was in force in those areas is the punjab general sales tax act, 1948. section 6(1) of that act provides:no, tax shall be payable on the sale of goods specified in the first column of schedule b subject to the conditions and exceptions, if any, set ..... imposed by law. the government cannot refuse to implement the mandate of the law. any change in the provisions of the punjab general sales tax act could be effected only according to the provisions of the law in force. no court can issue a mandate to a legislature or to a subordinate legislative body to make ..... conferred under proviso to section 5 deleted indian made foreign liquor from schedule b and included the same in schedule a to that act. thus the sale of the said liquor became exigible to sales tax. this was the law in force in punjab when re-organization took place. hence simla and other areas which were formerly parts of the state of undivided ..... punjab continued to be governed by that law even after reorganization. our attention has not been drawn to any provision in that act empowering the government to exempt any assessee from payment of tax. therefore it is clear that appellant was liable to pay the tax imposed under the law. what the appellant really wants .....

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Feb 22 1971 (HC)

Kishinchand Chellaram Vs. Commissioner of Income-tax

Court : Mumbai

Decided on : Feb-22-1971

Reported in : [1972]84ITR485(Bom)

..... to bombay on 15th october, 1946, and was received at bombay on 16th october, 1946. 3. messrs. kishinchand chellaram were assessed under section 23 of the indian income-tax act and their assessment completed for the year in question on 30th june, 1951. they were assessed on an income of rs. 26,43,573. some time in 1955, however ..... it was never taken before the tribunal. 36. at the hearing before us a copy of the letter dated 17th december, 1959, written by the manager of the punjab national bank to the appellate assistant commissioner was produced as also the telegraphic transfer application dated 15th october, 1946. the appellate assistant commissioner forwarded both these to the assessee ..... of the telegraphicmessage or for any mistake, omission or error in thetransmission or delivery thereof or in decipheringthe message or from whatever cause so ever or fromits misinterpretation when received.----------------------------------------------------------------------punjab national tilokchand,bank, broadway, c/o. m/s. k. chellaram,madras. 181, mount road,applicant.received 15th october, 1946.rupees one lakh seven thousandthree hundred and sixty ..... 1946, and it gives the particulars of the telegraphic transfer asked for in the following terms : 'particular 25 t. t. urgent form no. 216------------est. 82/45the punjab national bank limited15-10-46notes wanted a telegraphic transfer on kalbadevi,cheques 1,07,369-4-6 bombay, for rs. 1,07,350 (one lakhdraft slip seven thousand three hundred .....

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Sep 02 1971 (HC)

The Administrator, Municipality Yamunanagar Vs. Saraswati Industrial S ...

Court : Punjab and Haryana

Decided on : Sep-02-1971

Reported in : AIR1972P& H165

..... called the act. when the appeal was instituted, admittedly, the impugned tax had not been paid by the appellant. 2. a preliminary objection was taken before the deputy commissioner on behalf of the administrator ..... be entertained by such authority unless he is satisfied that the amount of tax assessed and the penalty, if any, imposed on the dealer has been paid'. different language employed ..... meaning. it has obviously been used in contradistinction to the tax assessed. if the legislature intended that the amount of tax assessed should have been deposited, it would have clearly said so as we find in many other statutes. for instance, in proviso to section 20 of the punjab general sales tax act, 1948, it has been enacted that 'no appeal shall ..... for levying the house-tax in municipal committee, yamunanagar, district ambala, was prepared. therein, messers saraswati industrial syndicate limited, yamunanagar, was finally assessed to a tax of rs.11,250.31 after disposing of the objections. an appeal against this assessment was filed by the syndicate before the deputy commissioner, ambala. under section 84 of the punjab municipal act, 1911, hereinafter .....

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Jul 15 1971 (HC)

Garib Singh Kishan Singh Vs. Harnam Singh Kishan Singh and ors.

Court : Punjab and Haryana

Decided on : Jul-15-1971

Reported in : AIR1972P& H99

..... the interest of the stranger he cannot defeat the pre-emptor's claim in view of the provisions of section 21-a of the punjab pre-emption act. in this connection, his lordship observed:--'it is abundantly clear on the authorities that by joining a stranger with himself a person with ..... of the stranger-vendee constitutes an improvement and thus is contrary to section 21-a and as such, not permissible under section 21-a of the punjab preemption act. relying upon the full bench decision in ghulam qadir v. ditta, air 1945 lah 184 (fb), harnam singh, j., further held that it ..... with themselves as joint purchasers persons against whom plaintiff has undoubtedly superior rights. the plaintiff's right of pre-emption is superior under the punjab laws act to that of the vendees collectively as that law recognizes no equal or superior right in a pre-emptor joined with a stranger on a ..... support of the view taken by his lordship it was said:--'the learned counsel for the respondent then urged that section 21-a of the punjab pre-emption act specifically prohibits any improvement of the status of the vendee during the pendency of the suit. the word 'status' may have a different ..... acquisition takes place after the limitation had expired. it was to nullify the effect of these two full bench decisions that the legislature amended the punjab pre-emption act, 1913 by introducing section 21-a, which provides :'any improvement, otherwise than through inheritance or succession, made in the status of a vendee .....

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May 14 1971 (HC)

The Refugees Co-operative Housing Society Ltd. and ors. Vs. the Munici ...

Court : Delhi

Decided on : May-14-1971

Reported in : ILR1972Delhi725

..... the municipal drains constructed or used for the reception or conveyance of such filth or polluted and obnoxious matter,'section 115(2) provides that: 'saveas otherwise provided in this act, the scavenging .tax shall be levied only in respect of lands and buildings - (a)in which there is a latrine, urinal cesspool, bathing place or cooking place connected with a municipal drain ..... rateable value of lands and buildings as the corporation may deem reasonable for providing water supply in delhi'. section 115(1) provides that 'save as otherwise provided in this act, the water tax shall be levied only in respect of lands and (a)to which a water supply is furnished from, or which are connected by means of pipes with, municipal water ..... by the owners referred to in sub-section (1) in such proportion as may be determined by the commissioner and shall be recoverable from them as an arrear of tax under this act'. section 316 'if any street has been leveled, paved, metalled, flagged, channelled, sewered, drained, conserved and lighted under the provisions of section 315, the commissioner may, and on the ..... (2) that the corporation is under an obligation to provide civic amenities and conveniences by virtue of the provisions in the corporation act, particularly, section 42 of the act, that taxes which can be levied by the corporation under the act are the price which the rate-payers have to pay for the civic amenities, conveniences and other services which are to be provided .....

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Aug 03 1971 (HC)

Jagatjit Distilling and Allied Industries Ltd. Vs. the State

Court : Punjab and Haryana

Decided on : Aug-03-1971

Reported in : [1971]28STC709(P& H)

..... following questions of law now fall for determination :-- (1) whether the additional deputy excise and taxation commissioner exercising the powers of the commissioner under section 22(1) of the punjab general sales tax act, 1948, could not assess escaped turnover after the expiry of the period of four years from the expiration of the assessment year as provided in section 11a of the ..... of these references, five are under section 22 of the punjab general sales tax act, 1948 (east punjab act 46 of 1948) (hereinafter referred to as the act) and the sixth reference is under section 9(3) of the central sales tax act, 1956 (hereinafter referred to as the central act) read with section 22(1) of the punjab general sales tax act.2. certain questions of law were not referred by ..... punjab general sales tax act ? (2) whether on the facts and in the circumstances of these cases the price of bottles is liable to sales tax when bottled liquor is sold ? (3) whether on the facts and circumstances of the case, there was any sale ..... the tribunal under section 22(1) of the act. consequently, an application was made to this court under section 22(2) and a question .....

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Feb 12 1971 (HC)

The Regional Transport Authority, Patiala and anr. Vs. Gurbachan Singh

Court : Punjab and Haryana

Decided on : Feb-12-1971

Reported in : AIR1972P& H5

..... of which the issue of a permit has been restrained or as the case may be, the permit has been suspended.' 8. in punjab by the motor vehicles (east punjab amendment) act (act no. 28 of 1948) clause (d) has been added to this section which reads thus:--'(d) in such circumstances as may, ..... of sections 55 and 56 were utilised by the learned judges was sustain the validity of clause (d) of section 62 as inserted by the punjab act 28 of 1948. the question whether notice was required before issuance of a temporary permit was not the subject matter of determination. thus, in the ..... has held that the notice is necessary before a temporary permit is issued, was the contention that clause (d) of section 62 introduced by the punjab legislature, gave uncontrolled and unrestricted power to the authority in the matter of grant of temporary permits. the argument therefore, proceeded on the basis that clause ..... affected by the intended grant of a temporary permit under section 62 of the act and who can make a representation under section 47, 50 or 55 of the act. these decisions are:--1. ambala bus syndicate (p) ltd. v. state of punjab (1968) 70 pun lr 330, (p.c. pandit, j.).2. patiala ..... in the opinion of such authority, justify the grant of such permit.'it may also be noticed that by the central act, the motor vehicles (amendment) act 100 of .....

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Dec 08 1971 (HC)

The State of Punjab and anr. Vs. Aryavarta Industries Pvt. Ltd.

Court : Punjab and Haryana

Decided on : Dec-08-1971

Reported in : [1973]30STC200(P& H)

..... the cotton seeds have remained with the petitioner is not to be taken into consideration, for that purpose.15. under the punjab sales tax act as amended by act 7 of 1967 both cotton and cotton seeds are 'declared goods' on which admittedly the tax has to be paid by the last purchaser. now, it is firmly settled that the word 'cotton' includes both ginned ..... goods and that it is by the manufacturing process that cotton and cotton seeds are separated. as the act, as amended by the amendment act, has to be applied in respect of assessment of sales tax on declared goods, the decision in the state of punjab and ors. v. chandu lal kishori lal and ors. is, in our opinion, no bar to the assessees ..... arisen as well as in civil writ no. 96 of 1971, the assessing authority under the punjab sales tax act had held that the cotton seed extracted in the process of ginning cotton is liable to purchase tax. in holding that it was not liable to sales tax in the hands of the person ginning the cotton, the learned single judge has relied upon the ..... . in this latest decision, by which seven appeals against the judgment and orders of the punjab high court were disposed of, the controversy related to the assessment of sales tax in respect of cotton, which is admittedly an item of declared goods under schedule 'c' to the act. adverting to the facts of the case of shakti cotton company, one of the seven .....

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