Court : Rajasthan
Decided on : Sep-10-2004
Reported in : (2004)191CTR(Raj)303; 277ITR166(Raj)
..... year in question i.e., 1986-87, previous year relevant to which ended on 31st march, 1986 during which the assessee had won the lottery, the it act, 1961 was not extended to the state of sikkim. therefore, any income earned, accrued or received in sikkim in previous year 1986-87 was ..... not accept the contention of the assessee regarding its claim to non-exigibility of the winnings from lottery announced by the sikkim government and received by the assessee on either ground, to income-tax under the act of 1961.11. the tribunal had found on facts that the assessee is an ordinary resident ..... , on the facts and in the circumstances of the case, the hon'ble tribunal was justified in holding that income from sikkim state lottery is taxable under the it act, 1961 ?2. whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that deduction under ..... has been raised before us in respect of like expression in section 80tt 'where gross total income of an assessee ..... includes, income from winning from lotteries,' the court said :'what is included in gross total, income in such a case is a particular quantum of income belonging to the specified category. ..... twice for different purposes.'in coming to this conclusion, the court referred to observations made in its earlier decision in avinder singh v. state of punjab : 1scr845 holding that 'there is nothing in article 265 of the constitution from which one can spin out the constitutional vice called double .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-20-2004
Reported in : 2004(175)ELT3(SC); JT2004(7)SC5; (2005)139PLR1; 2004(7)SCALE82; (2004)8SCC621; 137STC163(SC)
..... to develop modern diary farming technology system and to levy cess on the milk plants by abolishing purchase tax on milk................................................................................1. (1) this act may be called the punjab dairy development board act, 2000.(2) it shall come into force at once.2. in this act, unless the context otherwise requires,--(a)..................................................(b)..................................................(c)...................................................(d) `milk plant' means a milk handling, processing or manufacturing ..... ,000 litres is arbitrary and discriminatory. the high court thus quashed the act.7. it must be mentioned that by the punjab dairy development board (amendment) act, 2004, with effect from 11th september, 2002 section 12 of the act has been deleted. we are told that after the deletion of the cess, purchase tax has again been levied on milk.8. the relevant provisions of ..... the act need to be set out at this stage. they read as follows:-'to provide for the creation of punjab dairy development board for coordination between the organizations engaged in dairy sector to uplift professional standard of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-05-2004
Reported in : (2004)189CTR(SC)501; 269ITR97(SC); 2004(5)SCALE529; (2004)6SCC465; 136STC35(SC)
..... arise when the relevant statute prescribes a particular mode for the grant of relief in respect of which the representation has been made. 17. the relevant statute is the punjab general sales tax act, 1948. it is said by the appellants that there can be no estoppel against the statute and since no notification had been issued as required by the statute, the ..... area' which covers several hundred villages in and around such respondent's factory. as registered dealers under the punjab general sales tax act, 1948, the respondents had been and are at present paying purchase tax on milk in terms o f section 4(b) of the state act. however, for one year i.e. for the period 1.4.96 to 4.6.97, none ..... of punjab. rules have been framed under section 27 of the act known as the punjab general sales tax rules, 1949 (referred to as 'the ..... respondents could not refuse to pay the tax on any principle of promissory estoppel. according to the appellants the decision not to abolish purchase tax on milk was taken in the public interest. the punjab general sales tax act, 1948 (hereafter referred to as 'the act') provides for the levy of tax on the sale and purchase of certain goods in the state .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Sep-06-2004
Reported in : (2005)96TTJ(Chd.)469
..... the learned departmental representative, on the other hand, relied upon the order of the cit(a). it was contended that the definition of the lottery' under the lotteries (regulation) act, 1998, is relevant only for the purpose of the said act and that said definition cannot be imported to determine the nature of the scheme formulated ..... prize received by the assessee, the assessee cannot be said to be aggrieved by the order of the ao in assessing the tax of rs. 1,63,963 paid by the punjab government.9. taking the totality of the facts and circumstances of the case into consideration, we are of the view that ..... maruti car in respect of lucky coupon no. 0939113 of 16th draw by the finance minister. as per the scheme, the punjab government had undertaken to pay income-tax on the prize distributed in the lucky coupon scheme. accordingly, a sum of rs. 1,63,963 was deposited by the government ..... by the state of punjab, department of small savings. it was accordingly, pleaded that the ..... of punjab with the central government on account of income-tax in respect of the price of the car which was stated in the tds certificate at rs. 2,08,681. the .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-05-2004
Reported in : 2004(4)CHN490
..... fully well the guidelines to be followed. not having done so, its application is liable to be rejected and the respondent no. 8 - second in the lottery should be granted the licence. relying on the judgement of the supreme court in the state of west bengal & anr. vs . madan mohan ghosh & ..... (for short 'the order') unemployed youth meant any person of or above the age of 21 years but not above 37 years. a lottery among the applicants was conducted. the society secured the first position in a panel of three. thereafter, the petitioner came to learn that an ..... the petitioners are concerned. said notification containing the order issued by the excise department can never alter the provisions of the co-operative societies act and the saidclause 3 of the order containing the notification is void.5. it was pointed out to mr. banerjee that though submission ..... state of punjab & ors., reported in : 2scr1108 it was submitted that circular or order cannot override the provisions of the co-operative societies act.10. mr. kar gupta in reply submitted that while making the application, the petitioner should have furnished ..... vs . nasik merchants co-operative bank ltd. & ors., reported in : 1scr767 , keshavji ravji and co. & ors. vs . commissioner of income tax, reported in : 183itr1(sc) ; ex. capt. k, balasuhramanian & ors. vs . state of' tamil nadu & anr., reported in : (1991)iillj277sc and rajender singhvs. .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT
Decided on : Dec-21-2004
Reported in : (2005)93TTJ(Bang.)564
..... v. hinchcliffe (1959) 1 wir 1005, it is held that express language is always necessary for creation of an offence. a mere declaration that "all lotteries are unlawful" does not create any offence on which a prosecution could be based. further in r v.staincross justices, ex p. teasdale (1961) 1 ..... of the statutes at p. 239 under the caption headed 'strict construction of penal laws.' it has been stated that in kartar singh v. state of punjab jt 1994 (2) sc 432, p. 466 : 1994 (3) scc 569, it is held that it is the basic principle of legal jurisprudence ..... and effectively implement their provisions, penalties are generally provided for in all taxation laws, without such a sanction, there is the danger of evasion of tax. thus, provision for levy and collection of penalties for contravening their requirements, has become an integral part of such enactments and one of their purposes ..... tilted in favour of the assessee who has co-operated with the department in getting the undisclosed income assessed to tax at a higher rate of taxation, than under the normal finance act. instead, the ao used the discretion against the assessee in imposing the penalty, which according to us, is ..... implement their provisions, penalties are generally provided for in all taxation laws.without such a sanction, there is the danger of the evasion of tax.thus, provision for levy and collection of penalties for contravening their requirements has become an integral part of such enactments. it has now been well .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Jan-09-2004
Reported in : (2004)91ITD385(Asr.)
..... purchases and sales were regulated by the relevant provisions of the punjab agriculture produce markets act, 1961; (4) paddy was liable to purchase-tax under the punjab general sales-tax act and the purchases made had been duly accepted by the excise and taxation department, government of punjab. the tax authorities had clearly ignored the aforesaid facts and proceeded to reject ..... also not been taken into consideration. it may be relevant here to make a useful reference to the judgment of the hon'ble punjab & haryana high court in the case of cit v. punjab rice and 'general mills (2003) 264 itr 582 (p&h) in which the hon'ble high court after taking into ..... we are of the view that the appeal of the revenue has to be allowed in view of the binding decision of hon'ble punjab & haryana high court in the case of cit v. jindal bros.rice mills (1989) 179 jtr 470 (p&h). accordingly, the ao is directed to reduce the subsidy received ..... that date in which it was, infer alia, stated that the aforesaid company has been ordered to be wound up by the hon'ble high court of punjab & haryana and, therefore, the notice of hearing may be served on the official liquidator and the hearing was accordingly adjourned. the next notice for hearing ..... appeal is to be allowed on both the counts as also the revenue's appeal because the dispute therein is covered by the hon'ble jurisdictional punjab and haryana high court as noted in para 2.1 of my brother's order.as there is a difference of opinion between us on the .....Tag this Judgment!
Court : Gujarat
Decided on : Mar-31-2004
Reported in : 121CompCas77(Guj); (2004)3GLR706; 54SCL138(Guj); 139STC116(Guj)
..... the view that even though the industrial company which is a dealer registered under the gujarat sales tax act and central sales tax act collects sales tax as an agent of the state, as far as the arrears of sales tax for the past period are concerned, the amounts collected by the company having been intermingled with the ..... filed in 199723.10.1997 high court refused to grant protection undersection 22 for staying the winding upproceedings.37. industrial cables (india) ltd. v. state of punjab  105 comp cas 541;  122 stc 187 (p&h;)12.7. 1999 company made reference to the bifr under sicareference registered by the ..... be recovered by coercive process unless the bifr gives its consent therefor. reliance is also placed on the decision of the punjab and haryana high court in industrial cables (india) ltd. v. state of punjab  105 comp cas 541 ;  122 stc 187 and on the decision of the kerala high court in ..... the cut off date is fixed as april 1, 2005. if the objections to the draft scheme are to be considered and ultimately the bifr sanctions the scheme on march 31, ..... state of punjab  105 comp cas 541 ;  122 stc 187 (p&h;)). let us assume that in the facts of this case, the inquiry under section 16(1) will take a few months, the operating agency will be appointed and the draft scheme will be prepared and circulated by march 31, 2005, and .....Tag this Judgment!
Court : Guwahati
Decided on : May-21-2004
..... singh and v.d. grover, who were diploma holders, were working as sub divisional officers on regular basis under the unamended rule 6(b) of the punjab service of engineers class-i, public works department (irrigation branch) rules, 1964. they were eligible for promotion as executive. engineer in class-i service despite ..... which arose for consideration in that case.'29. when the decision of a high court is not merely declaratory in nature holding any impost or tax as invalid so that a statute can remove the defect, by is a judgment giving certain rights to a party by issuing a writ of ..... writ application seeking, inter alia, a declaration that the notification, dated 27.10.1998, aforementioned was void, illegal and ultra virus and commanding the respondents to act in compliance with the directions contained in the order, dated 22.04.1997, passed in civil rule no. 259/1995 aforementioned, the writ appellant's case ..... judgment given by the calcutta high court which is relied upon by the petitioners is not a mere declaratory judgment holding an impost or tax to be invalid, so that a validation statute can remove the defect pointed out by the judgment amending the law with retrospective effect and validate such ..... so that a validation statute can remove the deffect pointed out by the judgment amending the law with retrospective effect and validate such impost or tax. but it is a judgment giving effect to the right of the petitioners to annual cash bonus under the settlement by issuing a writ .....Tag this Judgment!
Court : Karnataka
Decided on : Feb-17-2004
Reported in : (2005)195CTR(Kar)57; 272ITR448(KAR); 272ITR448(Karn)
..... (2) of the code of criminal procedure and discharged them mainly on the ground that the notice issued by the revision petitioner under section 158bc of the income-tax act, 1961 (for short 'the act'), is not a valid service.2. the case of the prosecution is that the search of the respondents' premises was conducted in the month of february, 1997 ..... their returns which amounts to valid service and they had knowledge about the service of the notice on their respective chartered accountants, therefore they sought further time to file income-tax returns. but the trial court without considering that aspect of the matter straightaway allowed the applications filed by the respondents under section 245(2), criminal procedure code, and discharged them, which ..... in spite of that the respondents in all these cases have not submitted their returns. therefore, the revision petitioner herein has filed a complaint under section 276ccc of the act before the special court for economic offences, bangalore. in this behalf learned counsel for the revision petitioner vehemently argued that though notice was served on the respondents through their ..... , initiation of criminal proceedings under section 276ccc of the act is illegal and incorrect.7. in support of his contention learned counsel for the respondents relied on a decision reported in the case of ito v. mukesh kumar wherein the high court of punjab and haryana held that (see  taxman 55 :'. . . failure to furnish return of income-assessment year .....Tag this Judgment!