States Have Legislative Competence To Levy Tax On Lotteries Run By Other States : Supreme Court Allows Appeals Of Kerala & Karnataka

In a significant judgment, the Supreme Court has held that State legislatures have the competence to levy tax on the lotteries organized by other states. Holding so, a bench comprising Justices MR Shah and BV Nagarathna allowed the appeals filed by the States of Karnataka and Kerala challenging the judgments of Karnataka and Kerala High Courts which held that they lacked the legislative competence to levy tax on the lotteries organized by other states like Nagaland, Meghalaya and Sikkim.In 2010,...

Madras High Court Expunges 'Scathing' Remarks Against Actor Vijay In Entry Tax Case

In an appeal filed by Actor Vijay to remove the scathing remarks made by the single judge bench while dismissing his petition for tax exemption on a Rolls Royce Ghost Motor Car, Madras High Court has expunged the observations made by single judge bench in paras 3,4,7,8, 11 and 12 of the original order.Today, a Division Bench of Justices Pushpa Sathyanarayana and Mohammed Shaffiq allowed the writ appeal filed by Actor Vijay and disposed off the connected miscellaneous petition with no...

Kerala High Court Strikes Down Rules 9(4A) and 9(4C) Of Municipality Rules On Property Tax Fixation

The Kerala High Court has set aside Rules 9(4A) and 9(4C) of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules which prescribe fixation of property tax at a minimum of 25% over and above the tax levied for the previous year, if the property tax arrived at on computation as per the Rules is less than the tax levied for the previous year.Justice N. Nagaresh pointed out that Section 233 of the Kerala Municipality Act, 1994 does not permit the fixation of property tax over and...