Court : Supreme Court of India
Decided on : Mar-16-1979
Reported in : AIR1979SC1158; (1979)2SCC210; 3SCR568; 43STC454(SC)
..... it supplied indian made foreign liquor to permit holders on the permits issued by the respective excise and taxation officers, the competent authorities under the punjab excise act and the rules framed thereunder. sales tax under the punjab general sales tax act, 1948 was imposed in respect of the sales aforesaid by an order of assessment dated the 30th november, 1972. the respondent, thereupon filed ..... not good law. the decision of the high court in jagatjit's case is no longer good law.4. we have examined the various relevant provisions of the punjab excise act and the rules framed thereunder. we find that an area of agreement sufficient enough for the parties to cover by their volition to bring the transactions in question within ..... the impugned order in question.5. mr. lal narayan sinha tried to distinguish the decision in vishnu agencies (supra) by pointing out that sales-tax for the period in question was imposed by the punjab general sales tax (amendment and validation) ordinance, 1972 which was promulgated on the 15th november, 1972 with retrospective effect. the respondent-company, counsel submitted, cannot be ..... said to have entered into the trade and carried it on during this period by a volition as it did not know that sales-tax would be chargeable for .....Tag this Judgment!
Court : Chennai
Decided on : Sep-28-1979
Reported in : 1980CENCUS505D; 1983(12)ELT484(Mad)
..... contrary to the decision dated 15-12-1966 of the cabinet sub- committee and thirdly because it would be opposed to the scheme and purpose of the punjab general sales tax act, as well as general social and public policy. this decision will not apply to the facts of the present case, for, the learned judges have found in paragraph 48 ..... . they have also stated that they had worked out their profit and loss account on the basis of the excise duty rebate and paid higher cane price, bonus and taxes and acted to their detriment and that the government of india is estopped from raising the demand for repayment of the rebate on a different interpretation of the notification.54. in w ..... -6-1969 by which time the revised policy of the government came into effect, secondly because even if it could be said that the company acted in pursuance of the earlier representations, such representations were ..... haryana high court in state of punjab v. amrit banaspati co., ltd., . the learned judges have held on the facts and in the circumstances of that case that there was no equitable estoppel operating against the government entitling the company to refund of sales tax for three reasons, firstly because the rights of the company, if any, came into existence on 16 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-12-1979
Reported in : AIR1979SC1550; (1979)4SCC232; 3SCR651; 1979(11)LC631(SC)
..... prohibition and a contention was raised that way back in 1914 the then rulers could not have thought of enforcing prohibition through the provisions of the punjab act which was specifically enacted for the purpose of collecting revenue from liquor vendors and indirectly from liquor consumers. this court in p.n. kaushal' ..... letting value of the property but not on the capital value of the property. the legislature stepped in by enacting gujarat imposition of tax by municipalities (validation) act, 1963, providing in section 3 thereof assessment and collection of rate on lands and buildings on the basis of capital value or a ..... and that in pith and substance it is re-introduction of countervailing duty under a different nomenclature and hence unsustainable. if by a legislation tax is sought to be imposed in exercise of certain legislative power which under judicial review is found to be wanting, it does not prohibit ..... included in a state, is unabridged or unfettered by the entries in the state list. further, residuary power of legislation including the power to levy tax is conferred on parliament by the combined operation of articles 246(4), 248(1) & (2) and entry 97 in the union list. that power ..... including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.entry 52 is as under:52. taxes on the entry of goods into a local area for consumption, use or sale therein.5. the relevant provisions of the impugned ordinance may also .....Tag this Judgment!
Court : Chennai
Decided on : Jun-21-1979
Reported in : 17ITD202(Mad)
..... ito, however, was of the view that the 10 persons should be assessed in the status of an aop. notice under section 139(2) of the income-tax act, 1961 (the act) was, therefore, issued on 24-10-1977. anil return was filed. however, in part iii of the return it was mentioned that a sum of rs ..... employees of the india cement ltd., sankari, salem district. they entered into an agreement on 17-2-1977 as per which they agreed to jointly purchase lottery tickets of the tamil nadu government for which the prize was declared on 28-2-1977. they were fortunate enough to secure a prize of rs. 1 ..... us that the ten persons had authorised in writing that one of them, viz., shri a. u. chandrasekaran, to collect the above prize amount through the punjab national bank and that the said bank, accordingly, collected the sum and credited the proceeds equally to the bank accounts of the ten persons as required by them ..... of the prize money. the ito held that all the elements of an aop were present in this case. he, therefore, brought to tax the above receipt from lottery after giving the statutory deductions.3. the assessee went up in appeal before the aac. the aac held that the joint purchase of the ..... for one of the tickets, thus, purchased, ivz., ticket no. s-647180. the above 10 persons had authorised shri chandrasekaran to collect the above prize amount through the punjab national bank. the said bank, after having realized the prize amount, credited the net amount thus drawn, i.e., rs. 67,000 (rs. 1,00,000 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-06-1979
Reported in : AIR1979SC1250; 118ITR488(SC); (1979)3SCC83; 1980Supp(1)SCC781; 3SCR463; 1979(11)LC443(SC)
..... that the appellants are partners of a firm, bharat industries, chheharta3. by a notification, dated may 15, 1956, the chheharta municipal committee levied a profession tax under section 61(1)(b) of the punjab municipal act, 1911. initially, the tax was rs. 15/ per annum and was levied on all the partners of the said firm. 4. by a notification, dated july 4, 1958 ..... us to the second question, whether the civil court had jurisdiction to hear and determine the suit. 20. section 84(1) of the punjab municipal act provides that 'an appeal against the assessment or levy of any tax under this act, shall lie to the deputy commissioner or to such other officer as may be empowered by the state government in this behalf'. then ..... that construed in the light of the definition given in section 2(40) of the punjab general clauses act, the term 'person' occurring in section 6(1)(b) of the punjab municipal act, 1911, includes a 'firm' and since the trade carried on by the 'firm' is one, the tax could be levied only on the firm, and not on the partners individually. on these ..... take, we are fortified by the decision of this court; in firm seth radha kishan v. administrator municipal committee ludhiana, wherein sections 84 and 86 of this very punjab municipal act, 1911 came up for consideration. there in, the municipal committee, ludhiana, imposed a terminal tax on sambbar salt and assessed the appellant, therein, to a sum of rs. 5,893/ towards that .....Tag this Judgment!
Court : Delhi
Decided on : Mar-09-1979
Reported in : ILR1979Delhi712
..... list ii of the seventh schedule of the constitution. this question arises for decision in the following circumstances: (2) section 31 of the punjab excise act, 1914 (the act) as applied to delhi before its amendment by the impugned ordinance authorises the imposition of an excise duty or countervailing duty on any excisable ..... by virtue of the authority granted by art. 246(4) of the constitution and that it was within the competence of parliament acting under that article to impose a tax on the supply of materials in building contracts, even though there was no sale of those materials within entry 54'..........under art. ..... follows: 'weare clearly of the opinion that no part of the impuguned legislation falls within entry 86 list 1. however, assuming that the wealth tax act, as originally enacted is held to be legislation under entry 86 list i, there is nothing in the constitution to prevent parliament from combining its ..... value thereof and in validating the levy on that basis, the implication of the use of the word 'rate' could be effectively removed and the tax on lands and buildings imposed instead.' (10) in the present case the duty levied as countervailing duty was covered by entry 53 list ii because ..... '(5a)'duty' means the excise duty or countervailing duty, or as the case may be, special duty :' '(18a) 'special duty' means a tax on the import of any excisable article being an article on which countervailing duty as is mentioned in entry 51 of list ii in the seventh schedule .....Tag this Judgment!