The Sales Tax authorities found against the respondent on that question and the High Court NRI Legal Services did not consider it necessary to decide it on the petition filed by the respondent. The working of the mind need not be disclosed and the validity of the section need not depend upon NRI Legal Services any objective standard. It cannot therefore be said that the State Government has only pretended to act under s. This is for the reason that in our Constitutional scheme, taxation powers of the Centre and the States are mutually NRI Legal Services exclusive.
55A (2) before the commencement of the poll was included in the expression ” contesting candidate ” NRI Legal Services used in s. Yet, if learned counsel for the revenue is right, such contracts, not being exempt under the Finance Act, 1994, would fall within its tentacles, which was never the intention of Parliament. The NRI Legal Services section reconciles the public good and the committee’s rights and prestige, by conditioning the exercise of the power of the Government to depend upon NRI Legal Services the objective determination of the jurisdictional fact.
2012, the appellant and respondent No. At this stage, it is important to note the scheme of taxation under our Constitution. If learned counsel for the revenue were right, each of these excluded works contracts could be taxed under the five sub-heads of Section 65(105) contained in the Finance Act, 1994. The grounds are different , in respect of the two periods, pre-Constitution, and post- Constitution, and it will be convenient to take these two periods separately.
763 of 1957 in the light of the observations made above, we find that sundararaja Pillai whose name was included in the list of contesting candidates prepared and published by the returning officer under s. Secondly, as soon as the results were announced NRI Legal Services on 17. “The re-examination shall be directed to the explanation of matters referred to in cross-examination; and if new matter is, by permission of the court, introduced in re-examination, the adverse party may further cross-examine upon that matter.
What is the object of the Legislature in imposing the said condition, if 1503 the matter is left to the subjective satisfaction of the Government ? It is interesting to note that while introducing the concept of service tax on indivisible works contracts various exclusions are also made such as works contracts in respect of roads, airports, airways transport, bridges, tunnels, and dams. 2012 by the Returning Officer. 38 but who retired from the contest under s.
The concept of subjective satisfaction of the Government does not involve any attempt to satisfy the mind or appeal to the good sense of another. The condition to pass a speaking order is destructive of any idea of invulnerability, for the said condition implies that the order should satisfy the mind of a reasonable man. 82 and was by reason of the first respondent claiming a further declaration that the second respondent had been duly elected, a necessary party to the petition.
The High Court proceeded on certain other grounds pressed before it by the respondent, and we proceed now to consider the validity of those grounds. 1 herself inspected the list prepared by the Returning Officer, which she could not do unless the list was made available for inspection on 17. It is clear that such contracts were never intended to be the subject matter of service tax. For example, a works contract involving the construction of a bridge or dam or tunnel would presumably fall within Section 65(105)(zzd) as a contract which relates to erection, commissioning or installation.
While it may be necessary, in public interest, to deprive the committee of some powers for a short period when it is proved to be demonstrably incompetent, such a body cannot easily be relegated to a subordinate position -on the mere will and pleasure of the Government. Direction of re-examination. Whatever ambiguity there may be in the section, it is dispelled by the third condition, namely, that which enjoins on the Government to give reasons. Considering Civil Appeal No.
If having two courses open to it the State Government took the lesser of the two actions, its discretion cannot be questioned, in the absence of proof of bad faith. Thirdly, respondent No. In the lists contained in the 7th Schedule to the Constitution, taxation entries are to be found only in lists I and II. Inasmuch as he was not joined as a respondent, the petition was liable to be dismissed under s. 1 herein were given their respective certificates in Form-21C as prescribed in Rule 103 of the Rules by the Returning Officer.
53-A but in reality it was acting under s. These infrastructure projects have been excluded and continue to be excluded presumably because they are conceived in the national interest. Though before the Sales Tax authorities and in the High Court, an attempt was made on behalf of the respondent assessee to show that there were no completed sales in Orissa and what took place in Orissa was a mere agreement to sell, that question is no longer at large before us.