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Documents citing Sri Krishna Das vs Town Area Committee, Chirgaon on 20 March, 1990

Food Corporation Of India vs State Of Punjab And Another on 22 June, 2009

Besides, in the case of Srikrishan Das vs. Town Area Committee, Chirgaon (1990(3) SCC 645), Hon'ble the Apex Court has held that it is for the legislature or the taxing authority to determine the question of need and policy, and to select the goods or services for taxation. Courts cannot review the wisdom or advisability or expediency of the levy of a tax as the Court has no concern with the policy of legislation, so long as they are not in consistent with the provisions of the Constitution. It is only where there CWP No.6676 of 1999 57 is abuse of powers and transgression of legislative function in levying a tax, it may be corrected by the judiciary and not otherwise. Taxes may be and often are oppressive, unjust, and even unnecessary but this can constitute no reason for judicial interference. When taxes are levied on certain articles or services and not on others it cannot be said to be discriminatory. Every tax must discriminate; and only the authority that imposes it can determine how and in what directions. Thus, the argument of the petitioners also fails on that count.
Punjab-Haryana High Court Cites 91 - Cited by 4 - U N Singh - Full Document

Deepak Fertilisers And Petrochemicals ... vs The State Of Maharashtra And Ors on 4 March, 2019

"23. Ground (d) Submission of the petitioner is that there is in the field a tax in the nature of octroi duty imposed under the various municipal laws made under entry 542, List II and hence impost referable to that very entry amounts to double taxation and hence is bad in law. The submission is wholly misconceived. In the first place, there is neither constitutional nor statutory bar in express terms prohibiting levy of double taxes. Article 265 of the Constitution only mandates that, "no tax shall be levied or collected except by authority of law". Upon same object and person, separate taxes can be 57/68 ::: Uploaded on - 15/03/2019 ::: Downloaded on - 30/03/2020 16:02:32 ::: WP 4563 OF 2013 imposed for different purposes by the same authority or by different authorities. Last word on the topic can be found in recent decision of the Supreme Court in the case of Sri Krishna Das v. Town Area Committee 40 ; wherein it is observed "Double taxation, in the strict legal sense means taxing the same property or subject-matter twice, for the same purpose, for the same period and in the same territory. To constitute double taxation, the two or more taxes must have been (1) levied on the same property or subject matter, (2) by the same Government or authority, (3) during the same taxing period, and (4) for the same purpose".
Bombay High Court Cites 51 - Cited by 0 - P D Naik - Full Document

Hindustan National Glass And ... vs The State Of Maharashtra And Ors on 4 March, 2019

"23. Ground (d) Submission of the petitioner is that there is in the field a tax in the nature of octroi duty imposed under the various municipal laws made under entry 542, List II and hence impost referable to that very entry amounts to double taxation and hence is bad in law. The submission is wholly misconceived. In the first place, there is neither constitutional nor statutory bar in express terms prohibiting levy of double taxes. Article 265 of the Constitution only mandates that, "no tax shall be levied or collected except by authority of law". Upon same object and person, separate taxes can be 57/68 ::: Uploaded on - 15/03/2019 ::: Downloaded on - 30/03/2020 16:02:23 ::: WP 4563 OF 2013 imposed for different purposes by the same authority or by different authorities. Last word on the topic can be found in recent decision of the Supreme Court in the case of Sri Krishna Das v. Town Area Committee 40 ; wherein it is observed "Double taxation, in the strict legal sense means taxing the same property or subject-matter twice, for the same purpose, for the same period and in the same territory. To constitute double taxation, the two or more taxes must have been (1) levied on the same property or subject matter, (2) by the same Government or authority, (3) during the same taxing period, and (4) for the same purpose".
Bombay High Court Cites 51 - Cited by 0 - P D Naik - Full Document

Deepak Fertilisers And Petrochemicals ... vs The State Of Maharashtra And Ors on 4 March, 2019

"23. Ground (d) Submission of the petitioner is that there is in the field a tax in the nature of octroi duty imposed under the various municipal laws made under entry 542, List II and hence impost referable to that very entry amounts to double taxation and hence is bad in law. The submission is wholly misconceived. In the first place, there is neither constitutional nor statutory bar in express terms prohibiting levy of double taxes. Article 265 of the Constitution only mandates that, "no tax shall be levied or collected except by authority of law". Upon same object and person, separate taxes can be 57/68 ::: Uploaded on - 15/03/2019 ::: Downloaded on - 30/03/2020 16:02:11 ::: WP 4563 OF 2013 imposed for different purposes by the same authority or by different authorities. Last word on the topic can be found in recent decision of the Supreme Court in the case of Sri Krishna Das v. Town Area Committee 40 ; wherein it is observed "Double taxation, in the strict legal sense means taxing the same property or subject-matter twice, for the same purpose, for the same period and in the same territory. To constitute double taxation, the two or more taxes must have been (1) levied on the same property or subject matter, (2) by the same Government or authority, (3) during the same taxing period, and (4) for the same purpose".
Bombay High Court Cites 51 - Cited by 0 - P D Naik - Full Document

Indus Towers Ltd vs The State Of Maharashtra And 2 Ors on 4 March, 2019

"23. Ground (d) Submission of the petitioner is that there is in the field a tax in the nature of octroi duty imposed under the various municipal laws made under entry 542, List II and hence impost referable to that very entry amounts to double taxation and hence is bad in law. The submission is wholly misconceived. In the first place, there is neither constitutional nor statutory bar in express terms prohibiting levy of double taxes. Article 265 of the Constitution only mandates that, "no tax shall be levied or collected except by authority of law". Upon same object and person, separate taxes can be 57/68 ::: Uploaded on - 15/03/2019 ::: Downloaded on - 30/03/2020 16:02:44 ::: WP 4563 OF 2013 imposed for different purposes by the same authority or by different authorities. Last word on the topic can be found in recent decision of the Supreme Court in the case of Sri Krishna Das v. Town Area Committee 40 ; wherein it is observed "Double taxation, in the strict legal sense means taxing the same property or subject-matter twice, for the same purpose, for the same period and in the same territory. To constitute double taxation, the two or more taxes must have been (1) levied on the same property or subject matter, (2) by the same Government or authority, (3) during the same taxing period, and (4) for the same purpose".
Bombay High Court Cites 51 - Cited by 0 - P D Naik - Full Document

K.R.College Of Arts & Science vs Government Of Tamilnadu Rep on 5 March, 2008

The Hon'ble Supreme Court in Sri Krishna Das Vs. Town Area Committee, Chirgaon, (1990 3 SCC 645), has observed that “ It is only where there is abuse of its powers and transgression of the legislative function in levying a tax, it may be corrected by the judiciary and not otherwise. Taxes may be and often are oppressive, unjust, and even unnecessary but this can constitute no reason for judicial interference.” In the impugned amendment, I do not find any transgressions or abuse of powers, but the action has justifiable statutory backing, which does not warrant judicial interference. Hence the writ petitions are dismissed. No costs.
Madras High Court Cites 15 - Cited by 0 - Full Document

The Lakshmi Ammal Polytechnic College vs The State Of Tamil Nadu on 17 March, 2021

The Hon'ble Supreme Court in Sri Krishna Das Vs. Town Area Committee, Chirgaon, (1990 3 SCC 645), has observed that “ It is only where there is abuse of its powers and transgression of the legislative function in levying a tax, it may be corrected by the judiciary and not otherwise. Taxes may be and often are oppressive, unjust, and even unnecessary but this can constitute no reason for judicial interference.” In the impugned amendment, I do not find any transgressions or abuse of powers, but the action has justifiable statutory backing, which does not warrant judicial interference. Hence the writ petitions are dismissed. No costs.”
Madras High Court Cites 10 - Cited by 0 - V Parthiban - Full Document
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