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...AIR 1949 FC 81, 1948 FCR 207, (1949) 1 MLJ 213. The property tax under the said Act was based on the annual value of the property. Negativing...State. The Court relied upon Ralla Ram v. Province of East Punjab AIR 1949 FC 81, 1948.... Padma Debi AIR 1962 SC 151, (1962) 3 SCR 49 this Court considered...
...Punjab AIR 1949 FC 81, 1948 FCR 207.8....2. Ralla Ram v. Province of East Punjab AIR 1949 FC 81, 1948 FCR 207.3...634, AIR 1990 SC 1637 and upheld the levy of service tax thus allowing Parliament to encroach upon the subjects specifically demarcated for the State Legislatures under the Constitution...
...Punjab AIR 1949 FC 81, 1948 FCR 207, (1949) 1 MLJ 213 which has been...followed ever since. In Ralla Ram AIR 1949 FC 81, 1948 FCR 207, (1949) 1 MLJ...AIR 1949 FC 81, 1948 FCR 207, (1949) 1 MLJ 213....
...1948 FCR 207, AIR 1949 FC 81 and treading through the law as it has developed through judicial pronouncements one after the...tax — illustrative cases35. In Ralla Ram 1948 FCR 207, AIR 1949 FC 81 the Federal...207, AIR 1949 FC 81 the Federal Court made it clear that every effort should be made as far as possible to reconcile the seeming conflict between the provisions of the Provincial legislation and the...
...AIR 1949 FC 81, 1948 FCR 207). It follows therefore that the use to which the land is put can be taken into account in imposing a tax...Court's pronouncement in Liberty Cinema case AIR 1965 SC 1107, (1965) 2 SCR...AIR 1965 SC 1561, (1965) 3 SCR 47). Naturally, Shri A.K Sen, counsel for the contestants, insisted that the Act had...
...Ralla Ram v. Province of East Punjab 1948 FCR 207, AIR 1949 FC 81). T...New Manek Chowk AIR 1967 SC 1801 for striking down Rule 7(2) framed under the BPMC Act, 1949 as invalid on account of excessive delegation of power of the legislature equally apply to sub-section (3...which this Court in New Manek Chowk AIR 1967 SC 1801 struck down a similar delegated legislative power of the Commissioner under Rule 7(2) of the BPMC Act, 1949 is equally true. Apart from there being no...
...distinction between the subject matter of a tax and its measure outlined, amongst others, in Ralla Ram case 1948 FCR 207, AIR 1949 FC 81 and Bombay Tyre International (1984) 1 SCC...Ralla Ram v. Province of East Punjab 1948 FCR 207, AIR 1949 FC 81). It follows therefore that the use to which the land is put can be...the form of the levy upheld in Ralla Ram 1948 FCR 207, AIR 1949 FC 81 followed by Bhagwan Dass Jain...
...a line of decisions in Ralla Ram v. Province of East Punjab AIR 1949 FC 81, ...AIR 1962 All 83 and on the judgment of the Andhra Pradesh High Court in...Nizam Sugar Factory Ltd. v. City Municipality, Bodhan ...
...Ralla Ram v. Province of East Punjab AIR 1949 FC 81, 1948 FCR 207, (1949) 1 MLJ 213.40. Therefore, the nomenclatu...Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938 AIR 1939 FC 1, 1939 FCR 18. Mr. Justice Sulaiman in his judgment at p. 22 of the report observed that the...Province of Madras v. Boddu Paidanna and Sons AIR 1942 FC 33, (1942) 2 MLJ 327.17. Mr. Raja Ram Agarwala, learned...
...1949 FC 81, 1948 FCR 207 pointed out that they were different types of levies, one on the land and buildings (generally, but not necessarily, measurable by reference to the income...and Lubricants Taxation Act, 1938 AIR 1939 FC 1, 1939 FCR 18 also touches upon the “aspect” theory at p. 49:“Here are two separate..., 1938 AIR 1939 FC 1, 1939 FCR 18, Province Of Madras v. Messrs. Boddu Paidanna & Sons AIR 1942 FC...
...of the Federal Court in Ralla Ram v. Province of East Punjab. AIR 1949 FC 81. In that case, the question arose whether the urban...properties."
7. Following the decision of the Federal Court in Ralla Ram's case. AIR 1949 FC 81 (supra), it must be held that the impugned tax is neither a tax on income..., AIR 1963 SC 1742. and said that the authority of the Federal Court's decision in Ralla Ram's cas...
...of East Punjab, AIR 1949 FC 81, that the measure of taxation being the whole value of the contract cannot mean that the tax is still not a tax on goods and that subject matter of the taxation...:—(i) Realizing that by virtue of locus classicus decision in the case of State Of Madras v. Gannon Dunkerley & Co., (Madras) Ltd, AIR...
...: Ralla Ram v. Province of East Punjab AIR 1949 FC 81, 1949 FLJ 8, 1948 FCR 207, ...AIR 1939 FC 1, 1939 FCR 18 Gwyer, C.J referred to the two decisions of the Privy Council in Citizens Insurance Company....48. In A.L.S.P.P.L Subrahmanyan Chettiar v. Muttuswami Goundan AIR 1941 FC 47, 1940 FCR...
..., AIR 1949 FC 81 and treading through the law as it has developed through judicial pronouncements one after the other, this Court has made...404, AIR 1962 SC 1733, SCR at p. 409. Applying it, the Court observed:‘If a State.... Agricultural ITO (1963) 3 SCR 809, AIR 1963 SC 591 a Constitution Bench of...
...Punjab, 51 Bom LR 333 : (AIR 1949 FC 81) (J). The cotton manufacturing tax being a tax imposed upon the manager of the...: (AIR 1949 Nag 190) (E), a Division Bench of the Nagpur High Court held that a tax imposed by a municipality on persons carrying on the occupation of husking, milling or grinding of grains...Press Co. Ltd., Bombay, ILR (1948) Nag 971 : (AIR 1949 Nag 215) (F), the Nagpur High Court held that a tax levied by the Municipality on ginned cotton was a...
...Ralla Ram v. Province of East Punjab AIR 1949 FC 81, 1948 FCR 207, (1949) 1 MLJ 2..., AIR 1965 SC 1387 the contention raised was that under Entry 86 of List I of the Seventh Schedule, the Parliament was competent to levy tax only upon the wealth of indi...Officer (1969) 1 SCR 108, AIR 1969 SC 59 the constitutional validity of Section 7(1) of the Wealth Tax Act was challenged. It was...
...)
43. In Ralla Ram v. Province of East Punjab, AIR 1949 FC 81 the Federal Court made it clear that every effort should be made as fa...283, Ralla Ram v. The Province of East Punjab, AIR 1949 FC 81 and The Govt. of AP and another v. Hindustan Machine Tools Limited, (1975)2 SCC 2 74, with the following...competence. Reliance has been placed on judgment of Delhi High Court in Home solution and judgment of Hon'ble the Supreme Court in Ajay Kumar Mukherjee v. Local Board of Barpeta, AIR...
...Bench, placing reliance on Ralla Ram v. Province of East Punjab, AIR 1949 FC 81, opine.... province of East Punjab,
1948 FCR 207 : (
AIR 1949 FC 81)]. It...amplitude of its powers must be adopted. The Federal Court in the
United Provinces v. Atiqa Begum ,
AIR 1941 FC 16, 25 observed that none of the items in the lists...
.... Province of East Punjab (1948 FCR 267, AIR 1949 FC 81), the Federal Court held that a tax on buildings under...97 of List I of Schedule VII to the Constitution. See Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment ., AIR 1959 SC...., (1983) 4 SCC 210 : AIR 1984 SC 420 are relevant. Says the Supreme Court...
..., (AIR 1949 FC 81 at p. 86, which says :
"It is the essential character of the particular tax c...AIR 1949 FC 81 (supra) for determining the nature of the tax and the object of taxation Fazl Ali, J., considered not only the provisions of section 3 w...have the meanings hereby respectively assigned to them, that is to say --
27. In AIR 1949 FC 81 the question before...