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1 - 10 of 50 (0.74 seconds)Finance Act, 1999
Section 66 in Finance Act, 1999 [Entire Act]
Section 3 in The Transfer Of Property Act, 1882 [Entire Act]
Section 67 in Finance Act, 1999 [Entire Act]
Federation Of Hotel & Restaurant ... vs Union Of India & Ors on 2 May, 1989
In our view, reliance placed by the High Court on Federation
of Hotel and Restaurant (supra) and, in particular, on the aspect theory is, therefore,
apposite and should be upheld by this Court. In view of this, the contention of the
appellant on this aspect is not well founded.
The Finance Act, 2018
Ralla Ram vs The Province Of East Punjab on 24 November, 1948
2. Ralla Ram vs. The Province of East Punjab
[AIR 1949 FC 81]
Government Of Andhra Pradesh & Anr vs Hindustan Machine Tools Ltd on 1 May, 1975
India Cement Ltd vs State Of Tamil Nadu Etc on 25 October, 1989
With regard to the first aspect, it is submitted that in order to constitute a tax on
land, it must be a tax directly on land and a tax on income from land cannot come within
the purview of the said Entry. This was affirmed by a Seven-Judge Bench of this Court
in India Cement Ltd. & Ors. vs. State of Tamil Nadu & Ors/ (1990) 1 SCC 12 para 22
relying upon several judgments of this Court including S.C. Nawn vs. W.T.O., Calcutta
(1969) 1 SCR 108; Asstt. Commissioner of Urban Land Tax vs. Buckingham &
Carnatic Co. Ltd. (1970) 1 SCR 268 at 278; Second Gift Tax Officer vs. D.H.
Nazareth (1971) 1 SCR 195; Union of India vs. H.S. Dhillon (1971) 2 SCC 779 at
792; Bhagwan Dass Jain vs. Union of India (1981) 2 SCR 808 and Western India
Theatres Ltd. vs. Cantonment Board, Poona Cantonment (1959) Supp.