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Documents citing Avinder Singh Etc vs State Of Punjab & Anr. Etc on 19 September, 1978

Mahalakshmi Sugar Mills Co. Ltd. vs State Of U.P. And Others on 6 March, 1998

The view expressed by Avinder Singh's case, thus is clearly distinguishable and does not help respondents. The collection charge at the rate of 10% on basis of the Government Order dated 30th August, 1974 is being charged merely on receipt of the recovery certificate by Collector irrespective of the steps taken for recovery of the amount. Once the recovery certificate is issued the amount at the rate of 10% of the amount sought to be recovered is added and recovered as a compulsory charge which has taken more or less a shape of tax or compulsory levy, which is wholly unjustified and is in clear violation of the provisions contained in Articles 265 and 300A of the Constitution.
Allahabad High Court Cites 25 - Cited by 3 - R K Singh - Full Document

A.C. Paul Agricultural Co. Pvt. Ltd. And ... vs State Of West Bengal And Ors. on 29 September, 1983

28. Delegation in these matters is also most appropriate and necessary in order to make the rates and exemption flexible and to adjust them with changes in circumstances: see Devi Dass Goftal Krishnan v. State of Punjab , and Avinder Singh v. State of Punjab In the instant case, by different notifications issued from time to time under Section 4(4) of the said Act, the State Government has changed the rate of cess levied on tea, green tea leaves, etc., and also has varied the exemption limits. In fact, Mr. Roy himself has submitted that his client's grievances in these matters have been almost mitigated by Notification No. 1082-F.T. dated 22nd March, 1983. It is, however, not open to the petitioner to contend that the exemption of green tea leaves granted by the said notification dated 22nd March, 1983, ought to have been given retrospective effect. The Court cannot compel the Government to do so. It is, however, open to the petitioner to make representations to the State in accordance with law.
Calcutta High Court Cites 33 - Cited by 0 - Full Document

Debabrata Basu And Ors. vs State Of West Bengal And Ors. on 26 September, 1980

21. The next question which was argued is about the vires of the section being in violation of Article 14 of the Constitution of India. Dr. Pal and Mr. Bhunia argued that unequals are treated as equals and, therefore, the Schedule to the Act is ultra vires being discriminatory. Dr. Pal relied upon the decisions in Kunnatkat Thathunni Moopil Nair v. State of Kerala, , State of A. P. v. Nalla Raja Reddy, , Devi Das Gopal Krishnan v. State of Punjab, , State of Kerala v. Haji K. Haji K. Kutty, , and Avinder Singh v. State of Punjab, . Mr. Bajoria contended that the broad question that unequals cannot be treated as equals, cannot be disputed. But, it is argued that different items in the Schedule cannot be equated to a common item or, in other words, the salaried man and professional man cannot be on the same footing. Therefore, the whole contention of Dr. Pal and that of Mr. Bhunia cannot be accepted to be correct. It is quite apparent from the Schedule that different persons are of different classes. The wage-earners, companies, co-operative societies, professional men and others as in the Schedule cannot constitute the same class of persons and, therefore, are differently treated as to the extent of taxation. It is quite apparent, so far as we are concerned, to hold that the salaried person cannot be equated with the professional men and as such Article 14 of the Constitution is out of the way. In our opinion, if there is discrimination between the different sets of lawyers or for that matter those of the same class, then the question would have been otherwise. All the lawyers have been equally treated. Lawyers of three years' standing are to pay professional tax at the rate of Rs. 50 per annum, the persons engaged in the profession for more than three years and less than five years are to pay Rs. 100 per annum and the persons practising in legal branch for more than five years are to pay Rs. 150 per annum, provided however, in case any person of the above category pays income-tax, he will have to pay Rs. 200 per annum. The payment of income-tax, according to us, has been made a measure of tax on all these persons. In our opinion, therefore, the challenge that the Act is ultra vires cannot be accepted to be correct.
Calcutta High Court Cites 71 - Cited by 2 - M K Mukherjee - Full Document

Itc Ltd. vs State Of Assam And Ors. on 17 November, 2006

From Avindar Singh (supra), it also becomes crystal clear that the Legislature cannot leave the executive with the choice of changing policy, for, the Legislature must remain the master of the legislative policy and if, in a given case, a delegatee is given the freedom to switch or amend the policy, it will amount to usurpation of legislative power by the delegatee. The essential legislative function consists of determination of legislative policy and the Legislature cannot abdicate such essential legislative function in favour of another. To put it differently, while the power to make subsidiary legislation may be entrusted by the Legislature to another body of its choice, the Legislature must, before delegating the power, lay down the policy and the principles for guidance of the delegatee in order to enable the delegatee to implement Ihe legislation. The effect of such a delegation of power is that the delegatee has to work within the ambit of the guidelines and the policy, which the Legislature may have enunciated in the legislation concerned.
Gauhati High Court Cites 101 - Cited by 3 - I Ansari - Full Document

Y. Venkateswar Rao And Ors. vs Prohibition And Excise Superintendent ... on 28 October, 2005

Indeed, the case from Punjab (supra) supports the view taken by this Court that unless and until, the legislature specifically confers power on the Municipal Council/Municipal Corporations, they cannot impose any trade licence fee on any trade they like. It must not be forgotten that Municipal Council/Corporation is creation of statute and it shall have to act in accordance with the statute and not beyond consigned powers.
Andhra HC (Pre-Telangana) Cites 13 - Cited by 0 - Full Document

Narendra Amritlal Sheth vs State Of Maharashtra on 24 April, 2019

would constitute sufficient guidance for imposition of tax. It is respectfully submitted that this case would have no application like the other cases on excessive delegation cited. As the Petitioner has submitted that there is no basis or guideline given by the legislature as to in what cases the capital value is to be resorted to and in what cases the rateable value should be adopted. It is submitted that the basis on which capital value is to be adopted is not laid, particularly when the power to levy property tax on rateable value is still retained in the said Act. Conditions and limitations are required to be laid down in view of Article 243X. The power of the legislature has been granted to the Municipality and has to be exercised in accordance with such procedure and such limits as may be 82 AIR 1979 SC 321 ::: Uploaded on - 25/04/2019 ::: Downloaded on - 26/04/2019 00:42:36 ::: SKN/PMW 200/310 2592.13-wp--final.doc specified in law. The Petitioners submit with reference to the judgment cited on behalf of the Municipal Corporation that the tax based on capital value was extortionate and exorbitant.
Bombay High Court Cites 304 - Cited by 0 - A Oka - Full Document

Kalpataru Enterprises vs State Of Maharashtra And 2 Others on 24 April, 2019

would constitute sufficient guidance for imposition of tax. It is respectfully submitted that this case would have no application like the other cases on excessive delegation cited. As the Petitioner has submitted that there is no basis or guideline given by the legislature as to in what cases the capital value is to be resorted to and in what cases the rateable value should be adopted. It is submitted that the basis on which capital value is to be adopted is not laid, particularly when the power to levy property tax on rateable value is still retained in the said Act. Conditions and limitations are required to be laid down in view of Article 243X. The power of the legislature has been granted to the Municipality and has to be exercised in accordance with such procedure and such limits as may be 82 AIR 1979 SC 321 ::: Uploaded on - 25/04/2019 ::: Downloaded on - 26/04/2019 00:42:04 ::: SKN/PMW 200/310 2592.13-wp--final.doc specified in law. The Petitioners submit with reference to the judgment cited on behalf of the Municipal Corporation that the tax based on capital value was extortionate and exorbitant.
Bombay High Court Cites 304 - Cited by 0 - A Oka - Full Document

Narendra Amritlal Sheth And Ors vs State Of Maharashtra And Ors on 24 April, 2019

would constitute sufficient guidance for imposition of tax. It is respectfully submitted that this case would have no application like the other cases on excessive delegation cited. As the Petitioner has submitted that there is no basis or guideline given by the legislature as to in what cases the capital value is to be resorted to and in what cases the rateable value should be adopted. It is submitted that the basis on which capital value is to be adopted is not laid, particularly when the power to levy property tax on rateable value is still retained in the said Act. Conditions and limitations are required to be laid down in view of Article 243X. The power of the legislature has been granted to the Municipality and has to be exercised in accordance with such procedure and such limits as may be 82 AIR 1979 SC 321 ::: Uploaded on - 25/04/2019 ::: Downloaded on - 26/04/2019 00:43:38 ::: SKN/PMW 200/310 2592.13-wp--final.doc specified in law. The Petitioners submit with reference to the judgment cited on behalf of the Municipal Corporation that the tax based on capital value was extortionate and exorbitant.
Bombay High Court Cites 304 - Cited by 0 - A Oka - Full Document
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