K selvaraj advt mhcv*02.04.’21, LAW NOTES:* *“The ambit of taxing power”* The following powers flow from the power to impose a tax, an ancillary power. i. To provide for refund of a tax illegally or improperly collected and impose restriction upon the right to claim such refund. [AIR 1962 SC 1320] Burmah construction company Vs. State of Orrisa. ii. To provide for the prevention of evasion of the tax imposed [AIR 1962 SC 123] Balaji Vs. I.T.O. iii. To levy a penalty for the proper enforcement of the taxing statute. [(1977) 4 SCC 98] Joshi R.S. Vs. Ajit Mills Limited

K selvaraj advt mhcv*02.04.’21, LAW NOTES:*

*“The ambit of taxing power”*

The following powers flow from the power to impose a tax, an ancillary power.
i. To provide for refund of a tax illegally or improperly collected and impose restriction upon the right to claim such refund.

[AIR 1962 SC 1320]
Burmah construction company Vs. State of Orrisa.

ii. To provide for the prevention of evasion of the tax imposed

[AIR 1962 SC 123]
Balaji Vs. I.T.O.

iii. To levy a penalty for the proper enforcement of the taxing statute.

[(1977) 4 SCC 98]
Joshi R.S. Vs. Ajit Mills Limited

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