basis of such assessment."
31. The Central Board of Direct Taxes in its Circular No. 689 dated August ... Board in the light of the recommendations of the Tax Reforms Committee (see [1992] 197 ITR (St.) 177) headed by Prof. Raja J. Chelliah
context to mention here that even the Tax Reforms Committee Chaired by Professor Raja Chelliah in their final Report Part I (vide para ... paragraph 11 of this order. The observations in the Tax Reforms Committee about dry cells used in Quartz Clock referred to in the Jayshree Industries
Bench: H.L. Dattu
ORDER
H.L. Dattu, J.
1. A tax reform made, for levy, assessment and collection of property tax by the State
Bench: H.L. Dattu
ORDER
H.L. Dattu, J.
1. A tax reform made for levy, assessment and collection of property tax by the State
Nagar Nigam. Under the aforesaid scheme, it is mandatory that Property Tax (General Tax) Assessment must be done using Geographical Information System (GIS), Kanpur ... done because of various reasons. To implement the mandatory reforms in the property tax, the general assessment was to be done using GIS technology; Kanpur
speech for 1993-94, it has been announced, as a
major tax reform effect to rationalise certain provisions of the Tamil
Nadu General Sales Tax
agricultural land, of individuals and companies; taxes on the capital of companies."
32. The power to tax "agricultural income" is allocated ... provincial autonomy.
33. Quoting from a passage in Indian Tax Reform (Report of a Survey) by Mr. Nicholas Kaldor, Sri Bhat contended that Mr. Kaldor
following decisions were also cited.
34. CIT v. Turner Morrison & Co. Ltd. , Shankar Industries v. CIT , Reform Flour Mills (Pvt.) Ltd. v. CIT
Original D.O. Letter dated 19.08.1974 written
by Commissioner Revenue, Land Reforms & Taxes
addressed to A. Sinha with a letter dated
19.03.1974 written
legal channels remain merely static, and also taking into consideration the Tax Reforms Commission report regarding the scale evasion of excise duty. There was also
