then Finance
Minister explained that the service tax was being introduced on the
recommendation of the Tax Reforms Committee - Dr. Raja Chelliah
Committee on tax ... reforms - which had recommended imposition of tax on
services as a measure for broadening the base of indirect taxes. He
observed that service sector accounted
submitted that the Commercial Taxes Department had a re-look at the inter-se seniority lists of Deputy Commercial Tax Officers drawn ... Government in the Department of Finance, Personnel and Administrative Reforms, Commercial Taxes and Registration, Secretary, Law and Principal Secretary / Commissioner of Commercial Taxes, by issue
ratio for purposes of transfer pricing in certain circumstances in its
tax legislation reforms introduced in March 2013.
45. Traditionally, the denominator of the ratio
Special Commissioner and
Commissioner of Land Reforms,
(Urban Land Tax),
Ezhilagham, Chepauk,
Chennai-600 005. .. Respondents
Prayer: This Writ Petition is filed under Article ... Special Commissioner and
Commissioner of Land Reforms,
(Urban Land Tax),
Ezhilagham, Chepauk,
Chennai
which basis
it became liable to pay taxes. With reference to the Delhi Electricity
Reforms (Transfer Scheme) Rules, 2001 which would be dealt in detail ... Municipal Corporation Act deals with
the incidence of property tax according to which the property tax shall be
primarily leviable on the lessor
owners of the land cannot be taxed
differently how can some owners be indirectly taxed by
way of compulsory acquisition? It is urged that ... owners of the land cannot be taxed
differently how can some owners be indirectly taxed by
way of compulsory acquisition? It is urged that
Principal Commissioner and
Commissioner of Land Reforms,
Chepauk, Chennai-600 005.
2.The Assistant Commissioner of
Urban Land Tax and Ceiling,
Arcot Road, Kodambakkam,
Chennai ... Principal Commissioner and
Commissioner of Land Reforms,
Chepauk, Chennai-600 005.
2.The Assistant Commissioner of
Urban Land Tax and Ceiling,
Arcot Road, Kodambakkam,
Chennai
which basis it became liable to pay taxes.
With reference to the Delhi Electricity Reforms (Transfer
Scheme) Rules, 2001 which would be dealt in detail ... Municipal Corporation Act deals with the incidence of
property tax according to which the property tax shall be
primarily leviable on the lessor
addition …” also “additional
tax”.”
(ii) In The Madurai District Central Co-operative Bank
Ltd. vs. The Third Income Tax Officer, Madurai ... Third Income Tax Officer, Madurai (1975) 2
SCC 454, it was held as under:-
“18. In CIT Kerala v. K. Srinivasan on which the
appellant
Fiscal levies,
excise duties, sales tax or regulations of distribution of essential
commodities. Tamil Nadu Land Reforms Act, Unlawful Activities (Prevention)
Act, Irrigation from ... Section 2
Notification Regarding Tamil Nadu Motor Vehicle Taxation Act, Exemption from
tax, Indian Stamp Act , Code of Criminal Procedure , Traffic Points of Police
Station
