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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Year: 1992

May 22 1992 (HC)

State of Haryana Vs. Hira Nand and Bros.

Court : Punjab and Haryana

Decided on : May-22-1992

Reported in : (1992)102PLR401; [1993]88STC419(P& H)

..... come up before the full bench.4. facts giving rise to the question involved maybe stated thus :assesses, hira nand and brothers, yamunanagar--registered dealer under the punjab general sales tax act, 1948 (for short called 'the punjab act') was engaged in the business of preparing and selling halwai goods along with other goods, such as juices, jams, squashes, ice-cream, tea, coffee, soft drinks ..... bench was formulated in the following terms :'whether, deluxe dhaba is entitled to exemption with regard to the indian food preparations under entry 72 in schedule b to the punjab general sales tax act (46 of 1948) ?'16. the bench noticed that while granting exemption to indian food preparations under entry 72, tea had not been included therein and the assessee was thus ..... the case reported in 1973 rlr 350 (deluxe dhaba v. state of haryana) the respondent-dealer was entitled to the benefit of entry 50 of schedule 'b' of the punjab general sales tax act, 1948, as applicable to the state of haryana on the basis of the earlier judgment of the high court reported in [1961] 12 stc 554 (shiv ram v. excise ..... appreciate the controversy raised, it would be appropriate to notice the relevant provisions of section 6, and entries 50 and 72 in schedule 'b' of the punjab act, which are as under :'section 6(1). 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 out .....

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Mar 04 1992 (HC)

Arjun Singh Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Decided on : Mar-04-1992

Reported in : 1992(0)MPLJ693

..... motilal vora as chief ministers at the relevant time, by the petitioner shri kailash joshi in his petition. with regard to the exemption from payment of tax under section 28 of the lottery act, by the then government, in the opinion of c. p. sen, j. it has been stated as under: -'26....................(d) in spite ..... power is vested and whether the proceedings have been initiated mala fide for satisfying a private or a personal grudge of the authority. pratap singh v. state of punjab, air 1964 sc 72 (83), ram manohar lohiya v. state of bihar, air 1966 sc 740. in other words, a discretionary power must be exercised ..... singh and his family members.'16. in paragraph 41, after relying on a decision of the supreme court in the case of pratap singh v. state of punjab, air 1964 sc 72, hon'ble c. p. sen, j. remarked that shri arjun singh did not file an affidavit in reply to the allegations ..... the congress party in india. he was twice chief minister of the state of madhya pradesh. for some period, he was governor of the state of punjab. he is presently a cabinet minister in the central cabinet.2. the petitioner by this petition under article 226 of the constitution of india seeks quashing of ..... therefore, the action of enlarging the scope of the enquiry is misuse of the statutory powers conferred by the commissions of inquiry act. reliance is placed on the following decisions : - pratap singh v. state of punjab, air 1964 sc 72, p. k. kunju v. state of kerala, air 1970 ker. 252. in the letter case .....

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Jan 23 1992 (HC)

Choithram Begraj Lalvaney Vs. Commissioner of Income-tax

Court : Mumbai

Decided on : Jan-23-1992

Reported in : [1992]197ITR302(Bom)

..... the absence of a licence or a qualifications in radio repairing the explanation about the son's income was also accepted. huge earnings out of 778 lottery winnings was considered to be unnatural. the story of receiving loans from shri gowekar and m/s. alfa engineering company was not accepted since, after ..... of which they had purchased the properties standing in their respective names. the assessee further stated that he and his family members had substantial '778' lottery winnings, that his wife had taken a loan of rs. 20,000 from shri gowekar and that the son that taken a loan of rs. 15 ..... the assessee was detained under the misa and thereafter under the cofeposa act. the income-tax officer considered the fact that several imported articles were seized at the premises of the assessee and his family members and that there were ..... the following two questions : '(1) whether, on the facts and in the circumstances of the case, the notice issued by the income-tax officer under section 148 of the income-tax act, 1961 was valid in law (2) whether, on the facts and in the circumstances of the case, the tribunal was justified in ..... the loans appeared to be unnatural. miss nanki had as many as six bank accounts and lockers in the punjab national bank, though she was serving merely as a clerk. the income-tax officer considered the fact that the central excise department had filed a number of cases against the assessee and that .....

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Sep 14 1992 (TRI)

income-tax Officer Vs. B.D. Yadav and M.R. Meshram

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Sep-14-1992

Reported in : (1994)48ITD54(Nag.)

..... . this letter dated 6-1-1987 is the first letter of the assessing officer issued to the assessee after the order under section 263 of the income-tax act was passed. however, in this letter, the following was observed: the summing effect of the aforementioned facts and the statements of the partner and other witnesses ..... during the investigation and during the proceedings under section 271(1)(c). the hon'ble supreme court by their decision in the case of state of punjab v. bhagat ram air 1974 sc 2335 have held that a synopsis does not satisfy the requirements of giving a reasonable opportunity of showing cause to ..... almost all of them did not know. during the examination of the accounts for the assessment year 1986-87, proceedings under section 132(1) of the income-tax act, 1961, were taken against the assessee on 22-12-1986. during the said proceedings under section 132, a statement of one shri r.m. thakare was ..... of concealment. we also find that the decision of the madhya pradesh high court in the case of cit v. punjab tyres [ 1986] 162 itr 517 and the decision in the case of bhagwanji bhawanbhai and co. v. cit [1983] 141 itr 640 (cal.) are applicable to the facts of this case. the decision of ..... this case. he also submitted that reliance of the cit(a) on the decision of the punjab and haryana high court in the case of banta singh kartar singh v. cit [1980] 125 itr 239 is not proper. it was submitted that this decision of the punjab and haryana high court is nothing but an extension of .....

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Aug 26 1992 (HC)

Shri Sukhinder Singh and ors. Vs. the State of Punjab Through the Secr ...

Court : Punjab and Haryana

Decided on : Aug-26-1992

Reported in : (1993)103PLR476

..... no jurisdiction to levy such charges as the same was illegal, unjust, without authority amounting to double taxation and against the bye-laws and the provisions contained in the punjab municipal act relating to taxes ; it was further averred that the municipal committee was statutorily bound to provide the basic amenities to the residents of the city such as provisions of the water ..... filed, it has been specifically averred and which has not been controverted that separate drainage and sewerage bye-laws were framed as back as in the year 1978 under the punjab municipal act and the sewerage charges equal to water charges were approved by the government in november 1978. the impugned notification annexure p/4 superseding the earlier notification of november 1978 ..... , a copy of which is attached as annexure r/1; it was further averred that separate drainage and sewerage bye-laws were framed in the year 1978 under the punjab municipal act and the sewerage charges equal to water charges were approved by the government in november 1978 and the impugned notification annexure p/4 amending the bye-laws was approved by ..... .4. we have examined the various contentions raised at the time of arguments before us.5. municipal committees in punjab are governed by the 1911 act. section 61 of the 1911 act deals with the taxation powers and the same reads as under :--'61. taxes which may be imposed:--subject to any general or special orders which the state government may make in this .....

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Sep 15 1992 (HC)

Rajinder Kumar Sagar and ors. Vs. Shri Gautam Dev Kumar

Court : Punjab and Haryana

Decided on : Sep-15-1992

Reported in : (1993)103PLR336

s.k. jain, j.1. rajinder kumar sagar, petitioner, (hereinafter referred to as the 'landlord') filed an application under section 13 of the east punjab urban rent restriction act (for short 'the act') for the eviction of gautam dev kumar, respondent, (hereinafter referred to as the 'tenant'), from the house fully described in the petition, (hereinafter referred to as the demised premises) on ..... the following grounds :-(i) non payment of arrears of rent and house-tax ;(ii) bonafide personal requirement of the landlord ;(iii) the tenant having ceased to .....

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Dec 01 1992 (SC)

M/S. Karamchand Premchand Pvt. Ltd. Etc., Etc. Vs. the Commissioner of ...

Court : Supreme Court of India

Decided on : Dec-01-1992

Reported in : AIR1993SC1613; [1993]200ITR268(SC); 1992(3)SCALE266; (1993)1SCC624

..... ' is defined in clause (5) of the section 2. according to it, 'chargeable profits' means 'the total income of an assessee computed under the income tax act, 1961 for any previous year or years as the case may be and adjusted in accordance with the provisions of the first schedule.' the expression 'statutory deduction' ..... 9,97,410/- credited to the depreciation fund was the excess amount over the amount actually allowed as depreciation in the assessments made under the income tax act. it thus clearly constitutes reserves as per the decision in vazir sultan. the high court was right in answering the same in favour of the assessee ..... to such reserves as have been allowed as a deduction in computing the income of the company for the purposes of the indian income-tax act, 1922 (xi of 1922), or the income-tax act, (xliii of 1961); (iv) the debentures, if any, issued by it to the public; provided that according to the terms ..... following amount should be excluded in computing the capital of the company under the provisions of rule 1 of the second schedule of the companies (profits) sur-tax act, 1964:-i) amount set apart for contingent liability. rs. 4,50,000 ii) amount set apart for proposed dividend. rs. 15,82,000 iii) provision ..... an appeal before the board of referees. this appeal too was rejected against which the assessee moved the high court of east punjab by an application dated 21.6.1958. it too was rejected on 18.1.1962 against which a letters patent appeal was preferred. meanwhile, the .....

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Dec 01 1992 (SC)

Karamchand Premchand Pvt. Ltd. and ors. Vs. Commissioner of Income Tax ...

Court : Supreme Court of India

Decided on : Dec-01-1992

Reported in : (1993)1SCC624a

..... chargeable profits is defined in clause (5) of section 2. according to it, chargeable profits means the total income of an assessee computed under the income tax act, 1961 for any previous year or years, as the case may be, and adjusted in accordance with the provisions of the first schedule. the expression statutory deduction ..... 9,97,410 credited to the depreciation fund was the excess amount over the amount actually allowed as depreciation in the assessments made under the income tax act. it thus clearly constitutes reserves as per the decision in vazir sultan1. the high court was right in answering the same in favour of the ..... income of the company for the purposes of the indian income tax act, 1922 (xi of 1922), or the income tax act, 1961 (xliii of 1961);(iv) the debentures, if any, issued by it to the public:provided that according to the terms ..... ) its reserves, if any, created under the proviso (b) to clause (vi-b) of sub-section (2) of section 10 of the indian income tax act, 1961 (xliii of 1961);(iii) its other reserves as reduced by the amounts credited to such reserves as have been allowed as a deduction in computing the ..... filed an appeal before the board of referees. this appeal too was rejected against which the assessee moved the high court of east punjab by an application dated june 21, 1958. it too was rejected on january 18, 1962 against which a letters patent appeal was preferred. meanwhile, the .....

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Mar 05 1992 (SC)

Amrit Banaspati Co. Ltd. and Another Vs. State of Punjab and Another

Court : Supreme Court of India

Decided on : Mar-05-1992

Reported in : AIR1992SC1075; 1992(59)ELT13(SC); JT1992(2)SC217; 1992(1)SCALE540; (1992)2SCC411; [1992]2SCR13; [1992]85STC493(SC); 1992(1)LC599(SC)

..... the bench further felt mystified that even though there was a decision of cabinet sub-committee as far back as 1966 not to give any refund of sales tax yet the government officials acting contrary to it issued the brochure and corresponded with the appellant in, wholly, unauthorised manner therefore their action could not create any right in favour of the ..... to the provisions of law. a provision or agreement to refund tax due or realised in accordance with law cannot be comprehended. no law can be made to refund tax to a manufacturer realised under a statute. it would be invalid and ultra vires. the punjab sales tax act provided for refund of sales tax and grant of exemption in circumstances specified in sections 12 and ..... . refund could be allowed if tax paid was in excess of amount due. an agreement or ..... 30 respectively. neither empowered the government to refund sales tax realised by a manufacturer on sales of its finished product .....

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