Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
The article addresses whether an additional levy in the nature of a surcharge is payable over the tax on taxable turnover of declared goods: it explains that the tax on declared goods is prescribed at a concessional rate for sales against the prescribed declaration and that Section 7 confines the rate and mode of that levy; however a separate provision commencing with a non-obstante clause imposes an additional tax calculated on the tax payable, so the surcharge is a distinct levy with its own taxable event, person, rate and measure and is therefore leviable in addition to the tax, subject to the statutory aggregate ceiling aligning with central law.
The article addresses whether an additional levy in the nature of a surcharge is payable over the tax on taxable turnover of declared goods: it explains that the tax on declared goods is prescribed at a concessional rate for sales against the prescribed declaration and that Section 7 confines the rate and mode of that levy; however a separate provision commencing with a non-obstante clause imposes an additional tax calculated on the tax payable, so the surcharge is a distinct levy with its own taxable event, person, rate and measure and is therefore leviable in addition to the tax, subject to the statutory aggregate ceiling aligning with central law.
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