Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: list of goods taxed at 4% :: articles on VAT and GST in India :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: due date for vat payment :: ACCOUNTING STANDARDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: TDS :: form 3cd :: VAT RATES :: TAX RATES - GOODS TAXABLE @ 4% :: VAT Audit :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: cpt
 
 
News Headlines »
 The penalties for not paying tax on time
 How to make your salary tax efficient
 I-T Department may go into overdrive this quarter
 Ways to reduce the TDS deduction from your salary
 4 Tips for choosing who prepares your 2017 Tax Returns
 Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed in Forms ITR-1 to 6 & applicability of section 143(1)(a)(vi)
 Price Waterhouse gets 2-year ban in Satyam case
 How to save income tax under section 80C
 These four expenditures can help you save tax under section 80C
 How to avoid excess deduction of TDS from salary income
 Income-tax deduction from salaries during the financial year 2017-18 under section 192 of the Income-tax Act, 1961

Tax laws can't be challenged for levy of different rates for different people: HC
December, 06th 2006

The Legislature is competent to classify persons or properties into different categories and tax them differently. The taxing statute cannot be challenged merely because different rates of taxation are prescribed for different categories of persons or objects, the Madras High Court has ruled.

The petitioner - Association of Managements of Nursery, Primary and Matriculation Schools - established by Catholic Church, contended that revision of tax from Rs 500 per quarter to Rs 150 per seat per quarter, was unconstitutional, discriminatory, arbitrary and violative of Articles 14 and 21-A of the Constitution, besides being inconsistent with scheme of TN Motor Vehicles Taxation Act, 1974. Vehicles of educational institutions were in no way generating any income or profit. They were not involved in any trade or commerce.

On behalf of the State, it was submitted that levy was in the nature of compensatory tax. Expenditure incurred on maintenance and construction of roads and bridges was very much higher than total tax collected on motor vehicles. But educational institutions were charging heavy fees from students as transport charges. Poor and weaker sections used free bus passes issued by Government.

There was no violation of Articles 14 or 21-A of the Constitution.

The Bench noted that during 2005-06 total expenditure incurred for maintenance of roads and also for new ones amounted to Rs 2,202 crore whereas return from vehicle tax was only Rs 910 crore.

It was clear that tax imposed was part of regulatory measure and was to reimburse/recompensate service/facility provided.

Many schools and colleges, the Bench said, charged heavy fees towards transportation charges. It was not unreasonable to ask managements of such institutions to contribute towards cost of maintenance of roads, etc.

While dismissing petitions, the Bench said that the petitioners were at liberty to represent to the State for remission of tax since 2003 as they had not collected tax from students in view of the court's stay. Since students had passed out and gone, recovery of past dues would be difficult. If representations were made within four weeks, Government might consider the same sympathetically.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Web Application Development Web based Software Solution Web Application Deployment Web Application Solutions Web Application Software Development Web Application Deployment Web Application Programming Web Application Design and Development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions