Interpretation of Statute - Scope of overriding provisions - ...

VAT and Sales Tax

February 3, 2023

Interpretation of Statute - Scope of overriding provisions - when two or more laws or provisions operate in the same field and each contains nonobstante clause stating that its provision will override those of any other provisions of the law stimulating an intricate problem of the interpretation arises - The conflict here is with the State Act and the Central Act. - Section 26A of the SARFAESI Act, which came to be enacted later shall be applicable - HC

View Source

← Previous Next →

Interpretation of Statute - Scope of overriding provisions - ...

VAT and Sales Tax

February 3, 2023

You may also like:

Smuggling - foreign origin black pepper - jurisdictional infirmity - whether the learned Magistrate have correctly assumed proper jurisdiction while passing the original...

CIRP process - The Accounting Conventions cannot supersede any express provisions of the laid down provisions of the specific law on the subject. The I&B Code, 2016...

Interpretation of statute - Confiscation of goods alongwith conveyance - exercise of power arbitrarily and without any application of mind. - for the same breach and/or...

Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear,...

A form prescribed under rules can not override statute

Interpretation of statute - holding of stock - scope of the word “held” - the holding of stock, as found in the provision, can only be running stock and not the turnover...

Withholding of tax at higher of the rates prescribed u/s 206AA - non-resident not having PAN - provision of section 206AA will not have an overriding effect over the...

TDS at the higher rate of 20% in case of payee without PAN under the provisions contained u/s 206AA - CIT (A) has erred in holding that in this case, provisions...

Discretionary power for imposition of penalty - Penalty is not prescribed for mechanical imposition because law permits such a levy. It is well settled legal position...

CIRP - Personal Guarantor - The statutory scheme of the code does not contain any indication that the Personal Guarantor of a Corporate Debtor can escape from its...

Provisions of section 40A(2) would not and cannot override the provisions contained in Chapter X of the Act. Even otherwise, if there are different provisions over the...

Reopening of assessment u/s 147 - scope of enactment of Section 148A - Before taxing any person it must be shown that he falls within the ambit of the charging section...

Income from 'seconds' - block assessment in the light of the provisions of section 158BA - No law permits maintenance of two sets of accounts, i.e., one unaccounted and...

Mis-use of C-Form - Exemption under CST Act - The word ‘resell’ or the provisions as appearing in Section 8(3)(b) if read jointly, the word ‘resell’ would take an...

Scope of the term 'thereon' - Jurisdiction of the Tribunal - favorable decision - adverse findings - provisions of Rule 27 and the provisions of Sec. 253(4) do not...

Quick Updates: