Payi Kanniah vs Emperor on 28 October, 1909
Equivalent citations: 5IND. CAS.145A
JUDGMENT
1. In this case the appellant and another were charged with
work in progress in the balance sheet, after
insertion of Section 145A with effect from 1.4.2017 by the Finance Act, 2018
provided for specific method ... High Court struck down the said Notification.
Consequently, the provisions of Section 145A were inserted in the Act by
Finance Act 18 with effect from
Gujarat Provincial Municipal Corporation
Act, 1949 was amended by insertion of Section 145A which fell for
consideration.
23. It is further submitted that ... Gujarat Municipal Corporation Act, 1949
was amended by Section 145A of the Gujarat Local Authorities Law
Amendment Act, 2011. Section 145A of the Gujarat Local
Gujarat Provincial Municipal Corporation
Act, 1949 was amended by insertion of Section 145A which fell for
consideration.
23. It is further submitted that ... Gujarat Municipal Corporation Act, 1949
was amended by Section 145A of the Gujarat Local Authorities Law
Amendment Act, 2011. Section 145A of the Gujarat Local
third respondent in the patta in respect of property in Survey No.
145A/3D, Seenivasan Nallur Village, Thottiyam Taluk, Trichy District.
For Petitioner ... third respondent in the
patta in respect of property in Survey No.145A/3D, Seenivasan Nallur
Village, Thottiyam Taluk, Trichy District.
2. The factual matrix
details of MODVAT working for the purpose of s.145A was provided by the appellant in Annexure 1(A) at point ... credit in its closing stock in contravention of the provisions of section 145A . The AO issued notice u/s 148 after the expiry of four
details of MODVAT working for the purpose of s.145A was provided by the appellant in Annexure 1(A) at point ... credit in its closing stock in contravention of the provisions of section 145A . The AO issued notice u/s 148 after the expiry of four
Gujarat Local Authorities Laws and observed
as follows:-
“10.Section 145A (inserted by the Gujarat Local
Authorities Laws (Amendment) Act, 2011) provides ... collected from persons engaged in providing
telecommunication services through service towers.
Section 145A is in the following terms:-
145A Tax on mobile towers
demolish the dilapidated and dangerous
building situates at Door No.145 and 145A, Jail Street, Ward No.30,
Madurai Road, Tiruchirapalli District forthwith invoking Section ... demolish the dilapidated building situated at door No.145 and
145A, Jail Street, Ward No.30, Madurai Road, Trichirappalli district
forthwith invoking Section
Joint Director of Agricultural,
(Agricultural Produce Market),
Door No. 145a,
Anna Nagar,
Madurai -625 020.
3. The Secretary,
Madurai Marketing Committee,
Agricultural Produce Market,
Door ... 145a,
Anna Nagar,
Madurai - 625 020. ... Respondents
PRAYER : Petition filed under Article 226 of the Constitution of India
praying for issuance of Writ ofCertiorari calling