Court : Supreme Court of India
Reported in : AIR1962SC745; Supp1SCR913; 13STC180(SC)
..... been filed. 7. two contentions were raised in the forefront before the high court, by the appellants. the first was that the punjab tobacco vend fees act had pro tanto repealed the east punjab general sales tax act, and that sales tax on manufactured tobacco could not be levied after april 1, 1954. the second was that the state government by its assurance in the press note ..... to be levied up to april 1, 1954, and none has disputed that it could be levied. on that date, the punjab tobacco vend fees act came into force. we have already said that the latter act did not repeal pro tanto the earlier. the liability for sales tax in this appeal is for two quarters ending june 30, 1954, and september 30, 1954. there ..... tax would be charged during the current financial year in respect of sales of tobacco which fall under the tobacco vend fees act. tobacco vend fees will be recovered at full rates for the whole year as and when rules under the punjab tobacco vend fees act are finalised.' 4. it appears that the rules under the tobacco vend fees act were not promulgated; nor were the forms and licences prescribed during the financial year ..... court, who held that the orders of government were entirely in accordance with law, that the east punjab sales tax act, in so far as it related to the sale of manufactured tobacco was not repealed by the tobacco vend fees act, and that sales tax on manufactured tobacco was payable from april 1, 1954 to september 26, 1954, in view of the fact that the .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 7STC773(P& H)
..... april, 1954, and 27th september, 1954. no. rules had been framed under the punjab tobacco vend fees act and so no licences were issued. the punjab government decided that since manufactured tobacco figured in the schedule of the punjab sales tax act and the tobacco vend fees act did not have the effect of repealing this schedule, all vendors of manufactured tobacco were liable to pay sales tax on sales effected up to 27th september ..... manufactured tobacco. the scopes of the two acts were entirely different although the object of both ..... it is quite clear that the action taken by the punjab government is perfectly legal and in accordance with the two statutes. the punjab tobacco vend fees act did not repeal the punjab sales tax act, in so far as it related to sales of manufactured tobacco. the punjab tobacco vend fees act did not provide for the levy of a sales tax on manufactured tobacco. it provided for the issue of licences to dealers in .....Tag this Judgment!
Court : Orissa
Reported in : AIR1983Ori210
..... adventure save where other prohibitions exist.......'in mathra prashad and sons v. state of punjab, air 1962 sc 745 on the sale and manufacture of tobacco one set of tax was levied under the east punjab general sales tax act and under the punjab tobacco vend fees act. the provision was upheld. in kendriya nagrik samiti, kanpur v. jal sansthan ..... prescribed as 25 per centum of the annual value of the lands was substituted by 50 per cent. the orissa cess (amendment) act, 1978 (orissa act, 7 of 1978) repealed the ordinance enacting in toto the provisions contained therein.3. the petitioners hold mining leases granted by the state of orissa under the ..... to have a uniform rate throughout the state. by section 2, the enactments which were specified, in the first column of the schedule were repealed to the extent mentioned therein that is to say, the provisions therein relating to assessment and levy of cess ceased to be in force on and ..... air 1972 mys 299, the taluk development board exercising the powers raider sections 143 and 144 of the mysore village panchayats and local boards act of 1958, levied licence fee on the mining of manganese or iron ore, etc. when challenged, the levy was sought to be sustained as tax.it was ..... a foreign country. in other words, you may certainly consider the clauses of an act to see whether they are passed in respect of the forbidden subject.'in k.c. gajapati narayan deo v. state of orissa, air 1953 sc 375, b.k. mukherjea, j., observed (at p. 379):--'it may .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1977P& H297; 40STC370(P& H)
..... no illegality in the east punjab general sales tax act and the punjab tobacco vend fees act, both of which provide for the levy of tax on the sale of manufactured tobacco, being simultaneously in force or in the simultaneous levy of both the taxes. they observed:--'...... there can be two taxes on thesame commodity or goods without the one law repealing the other. no repealcan ..... of the earlier act by the later act ..... be implied unless there is an express repeal ..... disposed of by one judgment. the petitioners are licencees, having the right to vend country liquor, under the punjab excise act and the punjab excise rules. they object to the imposition of tax on the sale of country liquor by various panchayat samitis in the state of punjab. they question the demands made on them for payment of the tax.2. .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1957P& H45
..... state in the regulation of the business for which it is exacted. according to the written statement presented by government, the annual income- from the punjab tobacco vend fees act, 1954, during the year 1955-56 was estimated at rs. 5,00,000/- while the total cost of administration of the department is about rs ..... staff for the administration and supervision of the act of 1954 is a composite one and administers not only the tobacco vend fees act, 1954, but also the punjab excise act, the punjab sales tax act and certain other allied enactments. the petitioner had the burden of showing that the fee demanded of him was wholly out of proportion ..... , c.j. 1. this petition under article 236 of the constitution raises the question whether the imposition authorised by the punjab tobacco vend pees act, 1964, constitutes a tax or a licence fee.2. the petitioner, who is carrying on business as a dealer in cigarettes and bidis in sonepat, has been required ..... substantially the same form in the year 1954. rule 4 of the rules framed under the new act authorises the issue of the following kinds of licences on the fees mentioned against each, namely-(1) manufacturer ..... state government.the state government prescribed an annual licence fee at the rate of rs. 2/- in the year 1935 but increased it to rs. 3/- in 1939, rs. 5/- in 1941 and rs. 20/- in 1950/ the act of 1934 was repealed in the year 1952 but was re-enacted in .....Tag this Judgment!
Court : Kerala
Reported in : AIR1966Ker46
..... that in the travancorc and cochin areas, there were two enactments which allowed impost and collection of the licence fees in regard to the stocking and vending of tobacco. though these statutes really stood repealed on april, 1, 1950, the collection was going on as if they were still in existence till the ..... revenue under the revenu recovery act for the time being in force.' the act concludes with the repeal of ordinance i of 1963. 8. it is clear from the provisions of the statute referred to that the levy of fees for the issue of licences for vending and stocking tobacco during the period from the ..... of the tax imposed by the travancore tobacco act and the cochin tobacco act. in paragraph 9 of the judgment : air1962sc922 , this is what their lordships observed: 'if the effect of section 13(2) of the finance act, act 1950 was to repeal the cochin act as well as the similar travancore act from april 1, 1950, there ..... day of august, 1950 and ending on the 31st day of december, 1957, and the validation of the levy and collection of fees for licences for the vend and stocking of tobacco for the aforesaid period.' then follows the 'short title and extent' in section 1, and 'definitions' in section 2. section ..... ., municipal committee, kamptee, : 1978(2)elt284(sc) , a tax of excise duty has therefore been upheld and in mathra parshad & sons v. state of punjab, : air1962sc745 , a tax of excise as well as a tax on sale were similarly said to be valid. 25. the 5th point urged was that in .....Tag this Judgment!
Court : Karnataka
Reported in : AIR1970Kant171; AIR1970Mys171
..... government advocate relied on the decision in kapur chand v. b. s. grewal, : 2scr36 . there, the landlord made an application under section 14-a(i) of the punjab security of land tenures act, 1953, before the authority specified therein, for eviction of histenant on the ground that he (the tenant) had failed to pay rent regularly without sufficient cause. the appellant authority ..... when there are neither express words nor necessary intendment to that effect in the section. 49. in support of his contention, mr. viswanatha rai relied on the decision of the punjab and haryana high court in sri gopal paper mills ltd. v. the state of haryana, 1968 lab 1c 1259 (punj & har). tekchand, j., said at p. 1267, thatsection 2- ..... whether in a suit for eviction filed when the west bengal premises rent control (temporary provisions) act, 1950, was in force, the provisions of section 24 of the west bengal premises tenancy act, 1956, which repealed the former act. would be applicable. section 24 of the latter act reads:24. when there is no proceeding pending in court for the recovery of possession of the ..... discharge, dismissal, retrenchment or termination of services, made prior to 1-12-1965; (iv) the commissioner should have disposed of the appeals under section 39 of the shops and establishments act; (v) the commissioner should not have issued the circular, exhibit iii; (vi) the commissioner had no competence to direct the conciliation officer to take up conciliation proceedings under section 12 .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : (2003)134PLR790
..... for ejectment of respondents no. 3 to 5 under clause (i) of sub-section (1) of section 9 of the punjab security of land tenure act, 1953 (hereinafter referred to as 'the act') has been dismissed.2. the brief facts of the case arc that the petitioners are the owners of land measuring 85 ..... to the existence of relationship of landlord and tenant can be decided by the revenue court. however, the decision under section 77 of the punjab tenancy act between the landlord and tenant between the parties would not operate as resjudicata and be open to challenge in a subsequent suit, as has been ..... not have any other land except the land in question mentioned in the application in any other village or in the state of haryana since 1953. it was also pleaded that no land was declared surplus in their or their predecessors' hands. it was further pleaded that the respondents-tenants ..... they are not liable to be ejected unless and until they are allotted equivalent surplus land in accordance with the provisions of section 10a of the act. in my view, there is no force in the aforesaid contention of learned counsel for the respondents-tenants. the financial commissioner has not reversed ..... the petitioners submitted that in the aforesaid circumstances, it cannot be held that by mere execution of an agreement to sell, without doing any further act in furtherance of fulfilling the agreement, tenancy of the respondents-tenants will merge into the right of prospective vendee. he further submitted that it cannot .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1982P& H480
..... and the changes in inheritance laws by the hindu succession act, 1956. apart from the preceding ordinances the punjab tenants and security of tenures act, 1950 and the punjab tenants (security of tenures) (amendment) act, 1951, were hurriedly brought on the statute book and then repealed and substituted by the punjab security of land tenures act, 1953. the legislation apart from introducing the concept of a ..... instituting pre-emption suits through agnatic relations after a collusive sale by the original big landowners.40. coming now to section 17-a of the punjab security of land tenures act, 1953, which was inserted by punjab act no. 14 of 1959, in the statute, it deserves highlighting that there was apparently a patent misapprehension in the reading of section 17-a ..... a clue to the former's interpretation. this apart, there first seems to be a patent misapprehension of the purpose and import of section 17 of the punjab security of land tenures act, 1953. the detailed reasons which impelled the legislature to bring in these provisions have already been delineated in paras nos. 17 to 19 of this judgment. this ..... . those well versed with the incidence of the rights of occupancy tenants need have no doubt that it virtually bordered on ownership. ultimately by the punjab occupancy tenants (vesting of proprietary rights) act 1953, this situation was accepted and they were clothed with the rights of ownership. that occupancy tenants form a class entirely apart from the ordinary tenants- .....Tag this Judgment!
Court : Karnataka
Reported in : [1970(20)FLR355]; ILR1969KAR581; (1970)IILLJ738Kant; (1970)1MysLJ191
..... chand v. b. s. grewal, : 2scr36 . there, the landlord made an application under s. 14-a(1) of the punjab security of land tenures act, 1953 before the authority specified therein, for eviction of his tenant on the ground that he (the tenant) had failed to pay rent regularly without sufficient ..... neither express words nor necessary intendment to that effect in the section. 51. in support of his contention, mr. viswanath rai relied on the decision of the punjab and haryana high court in sri gopal paper mills ltd. v. the state of haryana (1968) ii lab & i. c. 1259, tekchand, j. ..... the supreme court in suraj mall mohta and co. v. viswanatha shastry (supra) and minakshi mills ltd. v. viswanatha shastry a.i. r. (1953) s.c. 13, wherein the supreme court held that there was no valid classification between tax evaders dealt with under the drastic provisions of the taxation ..... eviction filed when the west bengal premises rent control (temporary provisions) act, 1950 was in force, the provisions of s. 24 of the west bengal premises tenancy act, 1956 which repealed the former act, would be applicable. section 24 of the latter act reads :- '24. when there is no proceeding pending in court ..... of services, made prior to december 1, 1965. (iv) the commissioner should have disposed of the appeals under s. 39 of the shops and establishments act; (v) the commissioner should not have issued the circular, exhibit iii. (vi) the commissioner had no competence to direct the conciliation office to take up .....Tag this Judgment!