Ramesh Sharma Vs State Of Jharkhand And Ors
.... e financer and if that would be allowed to happen the interest of the financer would be jeopardized in two fields i.e., he is not getting the installment against the repayment of the loan amount side by side the liability by making payment of the tax will also be casted upon the it and therefore ...
Jharkhand High Court
Dashrath Vishwakarma Vs State of Jharkhand and Others
.... r exemption of road tax in terms of Section 19 of the Act of 1994. 5. Per contra, Mr. Saket Upadhyay, the learned counsel appearing for the respondent-State of Jharkhand submits that since the petitioner did not give prior intimation of temporary discontinuation of the use of the vehicle, the pro ...
Jharkhand High Court
Jitender Singh Vs State of H.P.
.... State of Haryana and Others and Shri Bhajan Lal and Others, and GKN Driveshafts (India) Ltd. Vs. Income Tax Officer and Others, . 13. In Nivedita Sharma Vs. Cellular Operators Assn. of India and Others, , this Court has held that where hierarchy of appeals is provided by the statute, the pa ...
High Court of Himachal Pradesh
Cochin Port Trust Vs State of Kerala and Others
.... under for reference: 5.(1) Collection charges at the rate of 5 per cent of the arrears to be collected under the provisions of the Act on behalf of any institution notified u/s 71 or collected on behalf of any institution u/s 68 (when the arrears does not exceed Rupees Five Lakhs and at the rate ...
High Court Of Kerala
Surendra Sharma Vs State of Bihar and Others
.... he owner of a motor vehicle or public service motor vehicle, is satisfied, after due enquiries as prescribed by the State Government that a motor vehicle has not been used in Bihar for a continuous period of not less than one calendar month since the tax or the installment of tax was last paid he ma ...
Patna High Court
V.M. Anas and Others Vs State of Kerala and Others
.... he levy and a nexus between the subject and the object of the levy. The evidence on record shows that the life of motor cycles and tricycles normally exceeds 25 years. The so-called non-refund for certain period is not conclusive of the matter. Even if mathematical precision is not possible, it cann ...
High Court Of Kerala
Ananda Transport Co. Vs State of Karnataka and Another
.... er the Taxation Act, mentioned above. 4. Section 19 of the Karnataka Motor Vehicles Taxation Act, 1957, reads thus:- "Notwithstanding anything contained in any other law for the time being in force, no local authority shall levy a tax or toll on any motor vehicle registered in the State of Kar ...
Karnataka High Court
Coastal M.T.W. Co-op. Society Vs State and Others
.... The State of Rajasthan, , The State of Bihar Vs. D.N. Ganguly and Others, , Lt. Governor of Himachal Pradesh and Another Vs. Avinash Sharma, and K.M. Chikkaputtaswamy and Others Vs. State of Andhra Pradesh and Others, . 2. In the decision in Strawboard Manufacturing Company''s case (su ...
High Court Of Kerala
State Transport Authority, Orissa Vs Presiding Officer, State Transport Appellate Tribunal and Another
.... rity is solely based upon the liability of the petitioner towards tax imposed under the Orissa Motor Vehicles Taxation Act, We are living in a country governed by rule of law. Therefore, law has to be respected and an order passed by an appropriate authority vested with jurisdiction to exercise p ...
Orissa High Court
ITI, HMT, HAL, BEL and BGML Vs State of Karnataka
.... pay taxes at the rates at which the taxes are to be levied. On the other hand, the expression "principles of taxation" denotes rules of guidance in the matter of taxation." So far the Union Parliament has not enacted any law regulating the principles of taxation or the rules of guidance, of taxat ...
Karnataka High Court
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