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Utpal Bose and Others Vs. State of West Bengal and Others

Court : Kolkata

Subject : CivilProperty

Acts : Calcutta Municipal Corporation Act, 1980 - Sections 414, 414(3) and 599;; Calcutta Municipal Corporation (Amendment) Act, 1977 - Section 378;; Architects Act, 1972 - Sections 2, 23, 25, 27, 29, 44, 44(2), 47 and 123;; Constitution of India - Article 246;; Bidhan Nagar Building Rules - Rule 50;; Delhi Municipal Corporation Act, 1957 - Section 502

Reported in : AIR1991Cal48

was an upsurge of under-qualified persons describing themselves as architects and resulting in unsafe work of construction. The Architects Act, 1972 was engrafted in the Statute Book to provide for the registration of architects so as to eradicate the … may be prescribed grant licence to any architect as a licensed Building Architect for the purpose of this Chapter; (II) Every such licence shall be renewed every three years; (III) The Mayor-in-Council may from time to time prescribe

All India Federation of Tax Practitioners Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]116TAXMAN418(Bom)

under article 226 of the Constitution of India, petitioners who are Associations of tax practitioners, Chartered Accountants and architects challenge the constitutional validity of section 116 of the Finance (No. 2) Act, 1998. The Act envisages service … Finance Act, 1994 covered only three services, i.e., services provided by stock brokers, Telegraphic authority and general insurer. Chapter V thereof contains the scheme and provisions relating to the tax. By the Finance Act, 1997, section 65 … tax not mentioned in either of those Lists.'7. Entry 60 of List II of the Seventh Schedule is as follows:'Taxes on professions, trades, callings and

Girish Mistry, Chairman, Indian Institute of Architects Vs. State of G ...

Court : Gujarat

Subject : Civil

Acts : Architects Act, 1972 - Sections 37; Architects (Professional Conduct) Regulations, 1989 - Regulation 1; Gujarat Housing Board Act, 1961 - Sections 24

Reported in : AIR2001Guj16

Architectural Consultancy Firm.2. Short facts which are relevant to dispose of this petition are as under :3. The Architects Act, 1972 (hereinafter referred to as 'the Architects Act') has been enacted by the Parliament which provides for Council of … By way of this Public Interest Litigation the petitioner, the Chairman of the Indian Institute of Architects, Gujarat Chapter, Ahmedabad, has moved this Court for quashing and setting aside the agreement entered into between the respondent, Gujarat … of recognition, Minimum standard of architectural education and Professional conduct etc. Chapter III refers to Registration of Architects. Chapter III provides for preparation and maintenance

All India Federation of Tax Practitioners and ors. and Indian Institut ...

Court : Mumbai

Subject : Service Tax

Acts : Finance (No. 2) Act, 1998 - Sections 68 and 116; Constitution of India - Articles 14, 19, 19(1) and 246(1); Service Tax Rules, 1994 - Rule 6 and 6(3)

Reported in : (2001)168CTR(Bom)24; [2002]256ITR401(Bom)

name is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in … Finance Act, 1994, covered only three services, i.e., service provided by stock brokers, telegraphic authority and general insurer. Chapter V thereof contains the scheme and provisions relating to the tax. By the Finance Act, 1997, Section 65 … tax not mentioned in either of those Lists.' Entry 60 of List II of the Seventh Schedule is as follows : 'Taxes on professions, trades,

Jodhpur Chartered Accountants Society and anr., Vs. Union of India (Uo ...

Court : Rajasthan

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65 to 68; Constitution of India - Articles - 246, 248 and 276

Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708

name is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner whether directly or indirectly, in … assent of the President of India on May 13, 1994 (hereinafter referred to as 'the Act of 1994'). Chapter V of the Act of 1994 relates to service tax and the same applies to the taxable services … services rendered by them does not fall under entry 60 of List II of Schedule VII to the Constitution of India whereas such a tax

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)176CTR(Raj)177

name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner whether directly or indirectly, in … which received assent of the President of India on 30-5-1994 (hereinafter referred to as the Act of 1994). Chapter V of the Act of 1994 relates to service-tax and the same applies to the taxable services enumerated … services rendered by them does not fall under Entry 60 of List II of Schedule VII of the Constitution of India whereas such a tax

Mukesh Kumar Manhar and anr. Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : CivilService

Acts : Architects Act, 1972 - Sections 23, 23(1), 24, 24(2), 25, 35, 35(2), 37 and 37(1); Indian Medical Council Act, 1956 - Sections 15(2); Advocates Act, 1961 - Sections 29; Madhya Pradesh Public Works Engineering (Gazetted) Service Recruitment Rules, 1969; Madhya Pradesh Public Works Engineering (Gazetted) Service Recruitment (Amendment) Rules, 1991

Reported in : 2005(4)MPHT270; 2006(1)MPLJ238

stood a chance of being promoted as Assistant Architects.4. Petitioners submits that having regard to the provision of Architects Act, 1972, only persons possessing a degree in Architecture (or Diplomas recognised as equivalent and enumerated in the Schedule to … that the Rule violated any provision of the Constitution of India, in particular the fundamental rights guaranteed under chapter III of the Constitution.(iii) that the Rule does not conform to or is repugnant to the Statute under … (for short the 'Recruitment Rules'). Their next promotional post is Assistant Architect-Class II.2. The recruitment to the post of Assistant Architect is governed by the

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

name is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in … the said petition is a practising chartered accountant. 4. Service tax was introduced by the Finance Act, 1994. Chapter V thereof contains the scheme and provisions relating to the tax. Section 66 imposed service tax at the … Legislature to levy tax on professions as per entry 60 in List II (State List) in the Seventh Schedule to the Constitution. The relevant provisions

Chartered Accountants Association Vs. Union of India

Court : Guwahati

Subject : Direct Taxation

name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in … 2 in the said petition is a practising Chartered Accountant.2. Service-tax was introduced by the Finance Act, 1994. Chapter V thereof contains the scheme and provisions relating to the tax. Section 66 imposed service-tax at the rate … Legislature to levy tax on professions as, per Entry 60 in List II (State List) in the VIIth Schedule to the Constitution. The relevant provisions

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Service 65(5). architect means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act,1972 (20 of 1972) and also includes any commercial concern engaged … business" has the meaning assigned to it in clause (g) of section 3 of General Insurance Business (Nationalization) Act, 1972 (57 of 1972); Taxable Service 65(16)(c) to a policy holder, by an insurer carrying on general insurance business, … any other person. It is his submission that the holistic reading of Chapter 5 of Finance Act, 1994 and the amendments made thereto by including … within the port area and handling of export cargo within the port. II. On the legal aspects of the first issue, submissions are as follows: