Court : Delhi
Decided on : Jul-17-1998
Reported in : 1998(46)DRJ397
..... . the amendment is intra virus the legislative authority of delhi legislative assembly. iv) there is no repugnancy between the provisions of delhi sales tax (second amendment) act, 1994 and the provisions of delhi sales tax act, 1975. v) levy of sales tax on lottery tickets cannot be defeated by reference to the doctrine of desuetude. vi) 'contemporanea expositio' rule of interpretation of statutes does not assist ..... )elt304(sc) , ito shillong v. ntr rymbai air 1976 sc 670, m/s hoechest pharmaceutical v. state of bihar : 154itr64(sc) , malwa bus servive pvt ltd v. state of punjab, : 2scr1009 . the impugned amendment cannot be termed either arbitrary or unreasonable.(ix) whether this court's judgment should be given prospective operation merely 80. it was submitted on behalf ..... of orissa, : 2scr105 . ndmc v. state of punjab, : air1997sc2847 . it was submitted that the rate of tax is very high- 7% prior to 2.1.1996 and 20% w.e.f. 2.1.1996. if only the dealers were taxed parri passu they would have passed on the burden of tax to the purchasers of lottery tickets which they have not done till date ..... not only provided for constitution of a legislative assembly but also its powers as contemplated by article 239aa. this act too came into force on 1.2.1992 ( see ndmc vs.state of punjab : air1997sc2847 ). 39. there is no substance in the submission that while art 239aa clause (3) specifically provides for delhi legislative assembly enactment capable of being amended, varied .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-31-1998
Reported in : (1998)120PLR702
..... has been noticed above. it is undoubtedly correct that the first respondent was registered as a company on february 16, 1979. it was registered as a dealer under the punjab general sales tax act on september 26, 1979. however, the incorporation of a company or the registration as a dealer do not mean that a textile mill has been established. a mill in ..... industries development corporation for setting up a textile unit for the manufacture of yarn. on september 26, 1979, the company was registered as a dealer under the punjab general sales tax act, 1948. it was granted a licence under the central excise rules, 1944 'to manufacture cotton yarn-all sorts' on may 12, 1981. the company was 'registered under section 2(1) ..... , 1979. in exercise of the powers conferred by sub-section (1) of section 5 of the punjab general sales tax act, 1948 (punjab act no. 46 of 1948) and all other powers enabling him in this behalf, the governor of punjab is pleased to make the following further amendment in the punjab government, excise and taxation department notification no. s.o. 26/p.a. /46/48/s ..... the respondent a textile mill (ii) is the respondent entitled to the concession in the matter of levy of purchase tax under the notification dated november 23, 1979 reg : (i) (i) the expression 'textile' has not been defined under the punjab general sales tax act, 1948. however, it finds mention in schedule b. entry 30 provides that 'all varieties of cotton, woollen or silken .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-18-1998
Reported in : (1998)120PLR367
..... are engaged in the manufacture of milk products in their factories/units located in the state of punjab, have challenged the notices issued by the respondents requiring them to pay purchase tax on milk under the punjab general sales tax act, 1948 (hereinafter referred to as 'the 1948 act') for the period commencing from april 1, 1996. 2. the facts necessary for deciding the issues, which ..... unit situated at kotkapura, district faridkot. 6. all the petitioners are registered as dealers under the 1948 act and the central sales tax act, 1956 and till march 31, 1996 they have been paying purchase tax on milk in terms of section 4-b of the 1948 act. 7. the farmers of punjab in general and milk producers in particular have been demanding abolition of purchase ..... tax on milk on the ground that their counterparts in the states of rajasthan, haryana, uttar pradesh, andhra pradesh and gujarat, etc., are ..... not subjected to such tax. their demand has been receiving attention of the .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Nov-23-1998
Reported in : 246ITR363(MP)
..... was set up by the state government for enquiring into certain issues relating to the affairs of the churhat children welfare society and conduct of lottery which subsequently, on the coming into power of the bjp government in the state in the year 1990, was modified and enlarged by the state ..... nation to show at what cost/sources he constructed the house and after full fledged enquiry and deliberation and clearance from the authorities under the income-tax act, the finance minister on march 10, 1992, made the statement that the high court of madhya pradesh in its judgement dated january 20, 1989, ..... making personal allegations against shri arjun singh and his family members regarding investmentand cost of construction of the house near about the time or after the lotteries were conducted by the said society. the petition was decided on january 20, 1989, directing that an enquiry be made by a high power ..... 3909 of 1987 shri kailash joshi v. state of madhya pradesh, which related to the affairs of churhat children welfare society and the matter of lottery run by it, alleging hypothetically, that the society which earned a guaranteed profit of one crore of rupees may be only at the surface and ..... pradesh (which office he held twice), cabinet minister in the central government (which office he held twice), the office of governor of the state of punjab and haryana and the office of vice president in the organisational set up of the congress (i) party, to which he belonged, had his political .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Nov-23-1998
Reported in : (2000)159CTR(MP)53
..... was set up by the state government for enquiring into certain issues relating to the affairs of the churhat children welfare society and conduct of lottery which subsequently, on coming into power the bjp government in the state in the year 1990, was modified and enlarged by the state government vide ..... allegations against shri arjun singh and his family members regarding investment and cost of construction of the house nearabout the time or after i~,& the lotteries were conducted by the said society. the petition was decided on 20-1-1989, directing that an enquiry be made by a high power ..... . 3909/1987 (shri kaflash joshi v. state of mp & ors.), which related to the affairs of churhat children welfare society and the matter of lottery run by it, alleging hypothetically, that the society which earned a guaranteed profit of one crore of rupees may be only at the surface and the ..... either wholly or partly income or property which has riot been, or would not be disclosed for the purposes of the indian income tax act, 1922 (11 of 1922) or this act( hereinafter in this section referred to as the undisclosed income or property).then,-(a) the director general or director or the chief ..... of madhya pradesh (which office he held twice), cabinet minister in the central government (which office he held twice), the office of governor of state of punjab & haryana and office of vice president in the organisational set up of the congress (i) party, to which he belonged, had his political antagonists, .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Madras
Decided on : Apr-30-1998
..... parties, added a sum of rs. 1,20,000 to the income of the assessee as unexplained investment under s. 69 of the it act, 1961.3. the matter went to the cit(a), who deleted an addition of rs. 10,000 in respect of the money advanced by one m. vijayaraghavan to the assessee in ..... even he has not discharged his burden by producing the parties who were at madras. from the confirmations, we find that none of the parties is an income-tax assessee and for the source of investment they have a common wording, which reads : "the abovesaid source is from my savings". nothing is mentioned in the ..... the records was ever made by the assessee.5. the learned departmental representative, on the other hand relied on the assessment order and the order of the cit(a). he also stated that four of the parties belonged to madras, but the assessee did not bother even to produce those parties. as per the ..... consisted of details of the loans received by the assessee amounting to rs. 1,12,000 out of which rs. 10,000 had already been deleted by the cit(a) relating to the party at sl. no. 1. the details of these parties as appearing in p. 1 of the paper-book are as under ..... . this addition was not specifically disputed by the assessee's authorised representative and in the facts and circumstances of the case we uphold the action of the cit(a) to the extent of rs. 8,000.4. the learned authorised representative of the assessee invited our attention to the paper-book filed by him, .....Tag this Judgment!
Court : Chennai
Decided on : Apr-30-1998
Reported in : (1998)62TTJ(Mad)749
..... of income of these parties. not only this, even the assessee did not bother to ask the assessing officer to issue summons under section 131 of the income tax act to these parties for which he is required to offer diet money if needed by these parties to the assessing officer because these parties are to be produced as ..... of non-production of these parties, added a sum of rs. 1,20,000 to the income of the assessee as unexplained investment under section 69 of the income tax act, 1961.3. the matter went to the commissioner (appeals), who deleted an addition of rs. 10,000 in respect of the money advanced by one m. vijayaraghavan ..... 000 under section 69 to the assessee's income. the facts of the case have to be noticed before plunging into the provisions of section 69 of the income tax act and the interpretation of the same. the assessee is an individual. for his failure to file the return of income, notice under section 148 was issued and on ..... of account of the assessee. therefore, the assessing officer invoked the provisions of section 69 of the income tax act. the assessing officer also asked for the source of such investments or the explanation for such investments. section 69 of the income tax act, 1961 reads as under :'69. where in the financial year immediately preceding the assessment year the assessee ..... (appeals) in confirming the order of the assessing officer relating to the addition to the extent of rs. 1,02,000 under section 69 of the income tax act.7. the appeal is dismissed. .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Jul-24-1998
Reported in : (1998)(62)ECC730
..... distinction between the amount deposited and amount appropriated as duty. further, he referred us to the judgment of the punjab and haryana high court in the case of deepchand jain v. income tax officer, c-ward, ambala, and ors.reported in 1983 (145) itr 676. the relevant extract again we ..... vokkart ltd. v. collector of central excise, belgaum has held that the provisions of section 11a(1) and (2) of central excises and salt act act. 1944 make it clear that the statutory scheme is that in the situations covered by sub-section (1), a notice of show cause has to ..... that the issue of limitation is "incidental or essentially connected to" the question of classification. the system of levy and collection of duty under central excise act & rules embraces a number of facts such as classification (rule 173b), valuation (section 4 read with rule 173c), payment of duty (rules 173f & ..... however continue to pay excise duty as yarn and shall further maintain an account in square metres for future clearance.reference to section 3 of the act which contains the charging provision clearly shows that levy and collection are two distinct and separate steps. this court in n.b. sanjana v. ..... for past period--demand issued straightaway subsequently not regardable as being in continuation of earlier show cause notice--section 11a(1) of central excises and salt act, 1944.--any proceeding under section 11a involves three stages: (i) issue of a show cause notice, (ii) adjudication by competent authority, and ( .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Mar-12-1998
..... of the present case cannot be equated with that case and no reliance can be placed for deciding the present case. however, the observations of the hon'ble punjab & haryana high court in the case of lal chand kalra (supra) are relevant. one has to see as to whether the donors were men of means ..... when there was no occasion for such huge gifts and the case is fully covered by the decision of the hon'ble punjab & haryana high court in the case of lal chand kalra vs. cit".2. the facts giving rise to this appeal are that the assessee is a doctor by profession and deriving income from ..... 's own earned money in india from the profession was not correct as the ao himself has accepted the book results and under the foreign exchange regulation act no indian rupee can go out of india without banking channel. apart from it, it was specifically mentioned that the ao deputed his inspector to find ..... the assessee who got it by making arrangement. he treated these gifts as non-genuine following the decision of the hon'ble punjab & haryana high court in the case of lal chand kalra vs. cit and made addition in the hands of the assessee to the extent of rs. 2,36,838. the assessee came in ..... addressed to the assessee confirmed giving of the amount and thus there was no basis for making the addition. after considering the submissions of the assessee, the learned cit (a) deleted the amount after observing as under : "6. it seems that there is no disputed amount the receipt of money. the amounts have been .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-08-1998
Reported in : (1998)118PLR782
jawahar lal gupta, j.1. on december 21,1979 the state of punjab issued a notification under section 4 of the land acquisition act, 1894 for acquisition of seventy acres of agricultural land. the appellant owned four kanals of land. he was running a factory thereon, he was awarded compensation for the land. in ..... compensation for the loss suffered by the appellant on account of business is concerned, it appears that the appellant had shown a profit of rs. 25,170/-in the income tax return for the year 1978-79. this was taken as the basis and an amount of rs. 25,170/- was awarded to the appellant. learned counsel has not been bale .....Tag this Judgment!