Skip to content

Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Year: 1987

Jan 20 1987 (HC)

R.K. Patnaik Vs. State of Orissa

Court : Orissa

Decided on : Jan-20-1987

Reported in : [1987]67STC384(Orissa)

..... other cases, namely [1977] 40 stc 437 (ker) (paul lazar v. state of kerala) and [1979] 43 stc 141 (all.) (commissioner of sales tax, u.p. v. punjab gramophone house). but both the cases are not of motor vehicles but of different goods, such as, electrical goods and gramophones and records. it is not necessary to ..... 22 stc 414 was a case of a truck body being mounted on the chassis of a motor vehicle and considering some similar entry under the u. p. sales tax act, r. s. pathak, j. (as he then was), held :the body mounted on the chassis of a motor vehicle is an integral part of the motor ..... basically distinguishable. the ratio of the madras case is based upon the fact that bus bodies had been specifically included in a separate act, i.e., 1959 act (the full particulars of the act being not mentioned in the report) in the relative item in schedule i thereto and the bombay high court took the view in ..... parts of motor vehicles or even accessories thereof within the meaning of section 3(2)(iv) of the madras general sales tax act, 1939. the court took notice of the fact that in the 1959 act bus bodies had been specifically included in the relative item in schedule i the bombay case [1976] 36 stc ..... h.l. agrawal, c.j.1. this is a reference under section 24(1) of the orissa sales tax act, 1947 made by the additional sales tax tribunal, orissa at the instance of the dealer and two interesting but somewhat complex questions have been referred for opinion of this court. the questions .....

Tag this Judgment!

Nov 16 1987 (HC)

Sir Sobha Singh and Sons (P) Ltd. Vs. New Delhi Municipal Committee

Court : Delhi

Decided on : Nov-16-1987

Reported in : 34(1988)DLT91; 1988(14)DRJ287; 1988RLR126

..... 2. whether the suit of the plaintiff is barred as per section 86 of the punjab municipal act and section 41 of the specific relief act ; 3. relief.'(7) on issue no. i the trial court held that the appellant had realised a sum of rs. ..... being fetched for the property in question. it also raised the plea that the suit was barred under section 86 of the punjab municipal act and section 41 of the specific relief act.(6) the trial proceeded on the following issues :- '1. whether the impugned demand of the defendant is illegal and unwarranted ..... it comprises of several residential flats, servant quarters and garages. section 61(l)(a) of the punjab municipal act, 191 i (hereinafter to be referred as 'the act') empowers the respondent. new delhi municipal committee, to impose a tax payable by the owner, on buildings and lands, not exceeding 12 1/2 per centum on the ..... of seeking it are excluded construed in the light of this principle, it is clear that sections 84 and 86 of the punjab municipal act bar, by inevitable implication, the jurisdiction of the civicourt, where the grievance of the party relates to an assessment or the principle of assessment ..... was in regard to the mode of assessment of the tax and the principles of the assessment. the jurisdiction of the civil court to try such a suit was barred under section 86 of the punjab municipal act and section 41 of the specific relief act. he consequently accepted the appeal, set aside the .....

Tag this Judgment!

Feb 17 1987 (HC)

V. Hari Prasad Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Feb-17-1987

Reported in : (1987)63CTR(AP)232; [1988]173ITR242(AP)

..... stage may not be conclusive but still the material constitutes good and relevant evidence in penalty proceedings.' 6. in kedar nath sanwal dass v. cit , the punjab and haryana high court held that (headnote) : 'where the finding in the assessment proceedings was that losses were falsely claimed by the assessee ..... we are unable to agree. after the remand, the assessee himself has adduced evidence; the department has produced the statements of the winners of the two lottery tickets (first and second prizes), viz., m. sriramulu, shankaraiah and also the statements of sri malakondaiah, the district collector, and diwakar setty, etc., ..... and in the circumstances of the case, the tribunal was justified in holding that penalty could be levied under section 271(1)(c) of the income-tax act, 1961, in the assessee's case (4) whether, on the facts and in the circumstances of the case, there was any material before ..... 21,000 and he did not account for rs. 1,23,000 and accordingly it was added. thereafter, proceedings under section 271(1)(c) of the act, (viz., penalty proceedings), were initiated against the assessee. in the first instance, when an explanation was sought for, it would appear that sri s. ..... to as questions nos. 3, 4, 5 and additional question respectively in the reference filed under section 256(2) of the act). 2. the facts found by the income-tax appellate tribunal are that the assessee, an individual, was an honorary secretary of the andhra pradesh state council of child welfare fund .....

Tag this Judgment!

Mar 17 1987 (HC)

Shiv Dayal Singh Ramesh Chander and ors. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Decided on : Mar-17-1987

Reported in : AIR1989P& H87; [1988]68STC394(P& H)

..... is being relied upon by the learned advocate-general, haryana, almost indentical situation fell for consideration of the court, because in a case under the punjab agricultural produce market act, 1961, the enhancement of fee from 2 per cent to 3 per cent had been declared illegal by the supreme court in kewal krishan puri ..... yasin, air 1983 sc 617 in which enhancement of fee for slaughtering animals in slaughter houses was challenged on the ground that it was in fact a tax and not a fee as there was no correlation between the costs of the services rendered and the amount of fee collected repelling the contention, o. ..... of quid pro quo stricto sensu is not always sine qua non of fee and the element of quid pro quo is not necessarily absent in every tax. our particular attention has been drawn by the learned advocate-general to the following words of the aforesaid judgment: --'the traditional concept of quid pro ..... ' judgment of the supreme court in the case reported as commr., hindu religious endowments, madras, air 1954 sc 282 (supra). the distinction was drawn between tax and fee in the following terms : --'a careful examination reveals that the element of compulsion or coerciveness is present in all kinds of imposition, though in ..... payer and in order to justify the imposition of the levy by way of fee, the amount so levied should truly be a fee and not a tax with the mask of a fee. reliance was placed on the famous statement of latham, c.j. of the high court of australia in matthews .....

Tag this Judgment!

Feb 24 1987 (HC)

Chanderwati and ors. Vs. Lakhmi Chand

Court : Delhi

Decided on : Feb-24-1987

Reported in : AIR1988Delhi13; 1987(13)DRJ248

..... he is appealing. reliance is placed on kanhaiyalal v. jerome d' costa. air 1955 nag 302 siri chand v. union of india, , the state of punjab and anr. v. bijay singh and ors., and mis. delhi chemical and pharmaceutical works and anr. v. union of india, : air1971delhi88 . the counsel ..... supreme court it has been held that partition as such is not a transfer within the meaning of the transfer of property act and for the purpose of income tax.(10) the submission of the counsel for the appellant, next is that where immovable property has been partitioned amongst co-sharers ..... also the factum of taking possession of the shares allotted under the partition deed. reliance is placed on proviso to section 49 of the registration act. it provides, inter aha, that an unregistered document affecting immovable property and required to be registered may be received as evidence. of any ..... is not necessary. the reasoning of subharaoj., in gutta radhukrishnayya v. gutta sarasamma, : air1951mad213 as upheld by the supreme court in the commissioner of income-tax, gujarat v. keshavlal lallubhai patel, : [1965]55itr637(sc) was quoted with approval. an unregistered document will not be admissible as evidence of the ..... is an instrument effecting a partition of immovable property, as in the present case, it falls under section 17(1)(b) of the registration act and is compulsorily registered under that clause. an unregistered document of partition is not admissible in evidence to prove any of the terms contained in .....

Tag this Judgment!

Jan 09 1987 (HC)

Motilal Chunnilal Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Jan-09-1987

Reported in : 1987(2)WLN126

..... wines, but as the licence for sale of wines stood in the name of one of the partners, the registration of the firm under the income-tax act was cancelled holding that the deed of partnership was void. it was held that the partnership carried on business in stores, provisions, medicines and wines ..... which was renewed from year to year. the question being raised as to whether the firm was entitled to registration under section 26a of the income-tax act, 1922, it was held by their lordships of the supreme court that the licence did not prohibit the holder from entering into a partnership, ..... with strangers without obtaining the permission of the excise authorities renders such a partnership illegal and the firm is not entitled to registration under the income-tax act.10. in gordhandas kessowji v. champsey dossa air 1921 pc 137, it was held by their lordships of the privy council that a licensee of ..... affirmative, whether the tribunal was justified in holding that the firm was not valid and, therefore, not entitled to registration under section 185 of the income-tax act, 1961 ?' 2. the government of rajasthan granted a licence for the retail sale of country liquor during the year 1966-67 at bhilwara including the ..... the partners was void being opposed to the provisions of the abkari act and the rules made thereunder.18. the madras full bench decision in velu padayachi's case air 1950 mad 444, was also followed by the punjab high court in cit v. benarsi das & co. and it was observed that where .....

Tag this Judgment!

Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //