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Land Tax-Constitutional validity of enactment-Uniform basic
tax on all lands-Classification--Tax on forest areas-Legis-
lative competence ... object of the Act was to tax land in
the State for raising revenues by providing
Supreme Court of India
provide for the levy of a tax
on lands and buildings "to be based on the annual letting
value ... legislature
by this enactment retrospectively imposed the tax on lands
and buildings based on their capital value
Supreme Court of India
Asstt.
Commissioner Urban Land Tax v. B. & C. Mills [1970] 1 S.C.R.
268 and Gift Tax Officer ... Asste. Commr. of Urban Land Tax v. B.
JUDGMENT:
Broach Borough Municipality, [1970] 1 S.C.R. 388 and Gift
Supreme Court of India
Validity of tax-Competency of Kerala
legislature to levy land tax in absence of enabling entries
in Seventh Schedule, Constitution ... Plantation tax additional to
the basic tax charged on land tax under the Land Tax Act
1955 is payable
Supreme Court of India
Madras panchayats Act was a tax on
land and, as such, fell under Entry 49 of the State List ... Asstt. Commissioner of Urban Land Tax &
Ors. v. The Buckingham & Carnatic
Supreme Court of India
notification and shall not exceed--
(a)[in respect of lands, other than a tea estate] ten paise on each rupee ... such
coal-bearing land sold such coal at the price or prices excluding the
amount of tax cess, fee, duty
Supreme Court of India
ultra vires
the Act.
The Act imposes a tax on lands and is within item 42 of
List ... subject-matter which it taxes
is land and not the capital value of it. The subject-matter
of taxation
Supreme Court of India
Municipal
Corporation Act 1956, s. 141-Property tax on leased lands-
Land owned by State Government-Taken on lease ... Special Area Development Authorities to impose the property
tax on lands and buildings is not in conflict with the power
Supreme Court of India
Madras Urban Land Tax Act 1966-If violative of Arts. 14 and
19(1)(f) of the Constitution-Constitution ... restriction.
HEADNOTE:
By s. 3 of the Madras Urban Land Tax Act, 1963, a tax was
levied on every owner
Supreme Court of India
buildings of an assessee and power to
levy tax on lands and buildings is, reserved to the State
Legislatures ... entry 86 List I is not
directly a tax on lands and buildings. It is a tax imposed
Supreme Court of India
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