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Constitutional law

M/S NARESH KUMAR GUPTA versus STATE OF PUNJAB & ANOTHER

The amendment to section 29 of the Punjab Value Added Tax Act, 2005 by the Punjab Value Added Tax Act, 2013 is constitutionally valid; the High Court's conclusion that the amendment was not unreasonable or excessive is affirmed, the proviso and Explanations render the opening part retrospective (thereby removing defects in prior implementation), and an amendment extending limitation can apply even where the original limitation period had expired (relying on Jyoti Traders). Consequently the appeals are dismissed and related transferred cases disposed of in the terms set out by the Court.

Source excerpt

  • Retrospective legislation
  • Limitation / bar of limitation
  • Amendment validity
  • Principles of natural justice
  • Reassessment period
  • Statutory interpretation
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Constitutional law

NOIDA TOLL BRIDGE COMPANY LTD. versus FEDERATION OF NOIDA RESIDENTS WELFARE ASSOCIATION AND OTHERS

The Supreme Court upheld the High Court: the PIL was maintainable; NOIDA exceeded statutory authority by delegating the power to levy fees to NTBCL; the Article 14 formula (Annexure F) was unreasonable, contravened Article 14 of the Constitution and public policy and was severable; NTBCL had, by the time of review, largely recovered project costs and substantial profits and therefore must be restrained from continuing to impose or collect user fees/tolls.

Source excerpt

  • Toll collection
  • Delegation of taxing power
  • Severability
  • Public policy
  • Delay and laches
  • Competitive tendering
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Municipal law

MUNICIPAL CORPORATION OF GREATER MUMBAI & ORS versus PROPERTY OWNERS’ ASSOCIATION & ORS.

Section 154(1A) and (1B) of the MMC Act permit fixation of capital value having regard to the Stamp Duty Ready Reckoner base and specified factors; those factors (s.154(1A)(a)-(d)) are attributes in praesenti and do not authorize consideration of future development potential (FSI/TDR). Consequently, Rule 20 of the Capital Value Rules (2010 and 2015) insofar as it permits valuation by reference to potential higher FSI or approved TDR is ultra vires. The Capital Value Rules of 2010 could not operate retrospectively and are effective prospectively from their commencement (20.03.2012). Other chal…

Source excerpt

  • Property tax
  • Capital value assessment
  • Rule-making and delegated legislation
  • Retrospectivity of rules
  • Ultra vires challenge
  • Article 243x and 243y
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Constitutional law

STATE OF KARNATAKA & ANR. ETC. versus STATE OF MEGHALAYA & ANR. ETC.

Entry 62 of List II (taxes on luxuries, including taxes on entertainments, amusements, betting and gambling) empowers State Legislatures to tax the genus of betting and gambling, which includes lotteries of every kind irrespective of the entity organizing them; Entry 40 of List I is confined to regulation of lotteries organised by the Government of India or a State and does not remove the State power to tax such lotteries under Entry 62; consequently the Karnataka and Kerala Acts imposing tax on lotteries conducted within their territories are intra vires the State Legislatures and the High C…

Source excerpt

  • Betting and gambling
  • Lotteries
  • Legislative competence
  • Territorial nexus
  • Tax refund
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Criminal procedure

SRI NARENDRA KUMAR A. BALDOTA versus THE STATE OF KARNATAKA

The Supreme Court allowed the appeal and held that the chargesheet contained no specific allegations as to the appellant’s personal role in any offence, merely disclosing a short payment of road tax by the company; criminal proceedings cannot be initiated against a company official solely on the basis of his position without material particulars of personal culpability, and where the allegations do not prima facie disclose a criminal act initiation of prosecution would be an abuse of process; accordingly proceedings against the appellant were misconceived and harassing.

Source excerpt

  • Quashing of criminal proceedings
  • Section 482 cr.p.c.
  • Summoning of company officers and vicarious liability
  • Short payment of tax
  • Abuse of process
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Taxation law

M/S ACHAL INDUSTRIES versus STATE OF KARNATAKA

The expression ‘total turnover’ under Section 6-B(1) of the Karnataka Sales Tax Act, 1957, is clear and refers to the turnover as defined under Section 2(u-2). Only deductions provided under the first proviso to Section 6-B(1) are permitted, and nothing beyond. Thus, the appellant’s submission to read ‘total turnover’ as ‘taxable turnover’ is unsustainable.

Source excerpt

  • Turnover tax
  • Interpretation of tax statutes
  • Karnataka sales tax act, 1957
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Taxation law

M/S. VIJAY INDUSTRIES versus COMMISSIONER OF INCOME TAX

Deduction under Section 80HH in the relevant Assessment Years (1979-80, 1980-81) must be computed on gross profits and gains of the eligible undertaking and not after deducting depreciation, unabsorbed depreciation, and investment allowance; Section 80AB, which prescribes deduction on net income, has no retrospective application to these years.

Source excerpt

  • Income tax
  • Deductions under chapter via
  • Interpretation of section 80hh
  • Computation of profits and gains
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Taxation law

COMMISSIONER OF INCOME TAX-I versus M/S RASHTRADOOT (HUF)

The High Court failed to comply with the mandatory requirements of Section 260A of the Income Tax Act, 1961 by deciding the appeal without framing substantial questions of law and assigning reasons. The absence of a reasoned order constitutes a jurisdictional error, rendering the impugned order legally unsustainable and requiring remand for fresh consideration.

Source excerpt

  • Income tax
  • Appeals
  • Reasoned orders
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Taxation law

PR. COMMISSIONER OF INCOME TAX SHIMLA versus M/S AARHAM SOFTRONICS

Section 80-IC allows an assessee to claim 100% deduction for profits and gains for five years commencing with the initial assessment year; where substantial expansion is carried out within the 10 year cap, the year of expansion qualifies as another 'initial assessment year' for another five years at 100%, provided the aggregate deduction does not exceed 10 years. The previous Supreme Court decision in Classic Binding Industries did not lay down the correct law as it ignored the statutory definition of 'initial assessment year' in s.80-IC.

Source excerpt

  • Income tax act, 1961
  • Section 80-ic
  • Initial assessment year
  • Substantial expansion
  • Deduction
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Municipal law

DELHI MUNICIPAL COUNCIL ETC. ETC. versus ASSOCIATION OF CONCERNED CITIZENS OF NEW DELHI AND OTHERS ETC. ETC.

The impugned Bye-laws, 2009, which employ the Unit Area Method for fixing rateable value, are contrary to Section 63(1) of the NDMC Act, 1994, as they do not tie the assessment to the annual rent reasonably expected from letting out the property but instead base it on the property’s value. Thus, the Bye-laws are ultra vires the parent Act.

Source excerpt

  • Property tax assessment
  • Interpretation of municipal bye-laws
  • Constitutional validity of statutory instruments
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India decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

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