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State of Karnataka and anr. Vs. H. Dasappa and Sons (P) Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Sales Tax Act, 1957 - Sections 12B(3)

Reported in : ILR2004KAR4486; (2008)11VST286(Karn)

Industrial Area, Bangalore, have filed monthly statement of turnover in Form-3 admitting taxable turnover and paid tax through cheques. The cheques for all the months when presented to the Bank were returned back unrealised. Said admitted tax … revenue is before this Court in this revision petition filed under Section 23(1) of the Karnataka Sales Tax Act, 1957 ('KST Act' for short) interalia calling in question the correctness or otherwise of the order passed by the

Meenakshi Paper Mills (P) Ltd. Vs. Sattarsons Packaging (P) Ltd.

Court : Andhra Pradesh

Subject : CompanyCriminal

Acts : Companies Act, 1956 - Sections 433 and 439; Companies (Court) Rules, 1959 - Rule 95

Reported in : (2000)2CompLJ233(AP)

petitioner had also requested the respondent to release the balance payment immediately. The respondent had issued eighteen (18) cheques for an aggregated value of Rs. 8,15,670.00, which are detailed in para 8 of the company petition. The … failure on the part of the respondent to furnish 'G' Forms under the Andhra Pradesh General Sales Tax Act, 1957, which aggregated to Rs. 17,37,100,00. The respondent sent a reply dated 21.11.1998 making a false plea for a … ORDERA. Gopal Reddy, J.1. This petition is filed under Section 433 (e) and (f), and 439 of the Companies Act, 1956, read … supplied thirty three (33) consignments of paper pursuant to various invoices between 3.7.1998 and 24.9.1998 ; and the total value of the supplies made was

Abmica Lamp House Vs. Commercial Tax Officer (int)-i Enforcement and a ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B(1), 6, 7, 12 to 16, 28 to 32, 36 and 38; Andhra Pradesh (Agricultural Produce and Live Stock) Markets Act, 1966 - Sections 7; Andhra Pradesh General Sales Tax Rules, 1957 - Rule 14A(1) and 14A(4); Contempt of Courts Act; Code of Criminal Procedure (CrPC) , 1973; Central Rules; Constitution of India - Article 226

Reported in : 2005(2)ALD704; 2005(3)ALT190; [2005]142STC551(AP)

collecting the compounding fee on the day of inspection either through payment of cash or through post dated cheques, as illegal, and contrary to the provisions of law as well as the judgments rendered by this Court, … writ petitions are filed by the dealers registered under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 carrying on various businesses, assailing the action of the Vigilance Wing of the Sales Tax Department, and praying … is also the case of the dealer that it obtained licence under Section 7 of the A.P. (Agricultural Produce and Live Stock) Markets Act, 1966 … for convenience, we refer the facts that are available in W.P. No. 3253 of 2004. In this case, the petitioner is a registered dealer, engaged

Commissioner of Income-tax Vs. Bakhear Ahamed and Co.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 40A(3), 69D, 256, 269T and 269SS; Wealth Tax Act, 1957 - Sections 2 and 6

Reported in : [1996]221ITR574(Mad)

Act, 1961, the Appellate Tribunal's view that the 'account payee demand drafts' can be equated to 'account payee cheques' is sustainable in law ?' 2. The issue shortly is, when the assessee repays money borrowed on a … strict construction applies only to charging sections and not to machinery sections, like section 2(m) of the Wealth-tax Act, 1957, which defined the term 'net wealth' for the purpose of levy of wealth-tax. There also, it was observed … the assessee for the previous year in which the amount was repaid. 3. Section 69D of the Act runs as follows : 'Where any amount

M/S. Abraham Memorial Educational Trust and Others Vs. C. Suresh Babu

Court : Chennai

Subject : Education

discharge of the above debt, the first accused has issued 20 post-dated cheques each for Rs.36,75,000/- in favour of the complainant drawn on Vijaya Bank, … was called upon to interpret the clause "means and includes" as employed in andhra Pradesh General Sales Tax Act , 1957. In that judgment, the question was whether tobacco seed oil and tobacco seed cake will fall within the … this contention, the learned Senior Counsel has relied on the meaning of the term "Trust" as defined in Section 3 of the Indian Trusts Act, 1882, which reads as follows: "Section 3. A ‘trust’ is an obligation annexed

M/s. Technofab Engineering Limited and Others Vs. Bharat Heavy Electri ...

Court : Madhya Pradesh

Subject : Land Acquisition

contain such , at the given place. In view of the provisions in the Madhya Pradesh Official Language Act, 1957 (M.P. Act No.5 of 1958), in particular, Section 3 thereof, we may have to accept the Hindi publication … 1870 (No.7 of 1870) in its application to the State of Madhya Pradesh.2. At present incidences of dishounoured cheques are in abundance and there is no provision of levy of court fees in such complaints. Therefore, it

Assistant Commissioner of Income Vs. V.K. Gupta and ors.

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2003)86ITD200(All.)

Act but before the specified date, in the form of drafts, traveller's cheques, cheques drawn on banks situated outside India, telegraphic transfers, mail transfers, money … part of the assets of any assessee for the purposes of computing his net wealth under the WT Act, 1957 (27 of 1957) in relation to any assessment year commencing before the 1st day of April, 1992." 9. … under the IT Act, whereas the CBDT circular clarified that only the remittance of the nature referred in Section 3 of the Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991, will

Virbhadra Singh & Anr vs.enforcement Directorate & Anr

Court : Delhi

Subject : Land Acquisition

of the said farm house. Another Rs.30 lakhs was paid by two Cheques of Rs.15 lakh each given by a firm M/s. Jai Durga Impex … refers to certain assessment proceedings of 2014-2015 by the authorities under the Income Tax Act and Wealth Tax Act, 1957 leading, inter alia, to writ proceedings taken out in this court in such context, his contention also being … deals, as criminal law, with a new offence thereby provided, it being the "offence of Money-Laundering", defined by Section 3 as under:-""3. Offence of money-laundering.-. Whosoever directly or indirectly attempts to indulge or knowingly assists or knowingly is

Kanyalal Thakurdas, Bankers Vs. the Bombay Cycle Importing Company, Cy ...

Court : Chennai

Subject : Banking

Reported in : (1972)1MLJ412

Negotiable Instruments Act gives some protection to the banker in the same manner as Section 4 of the Cheques Act, 1957, in England. But this does not provide an absolute immunity to the collecting banker and unless he can … do only money-lending business, They have discounted the cheques and drafts concerned in these cases for commission.6. Under Section 3 of the Negotiable Instruments Act, a banker, includes any person acting as a banker and any Post Office

Indian Overseas Bank Vs. Industrial ChaIn Concern

Court : Supreme Court of India

Subject : BankingCommercial

Acts : Negotiable Instruments Act, 1881 -- Sections 131

Reported in : [1990]67CompCas255(SC); JT1989(4)SC334; 1989(2)SCALE1014; (1990)1SCC484; [1989]Supp2SCR27; (1990)1UPLBEC636

corresponded to Section 82 of the Bills of Exchange Act, 1882 of England which was repealed by the Cheques Act, 1957 and the protection there is now given by Section 4 of the Cheques Act, 1957. English decisions can, … in Steel Roller Chains and Sprockets with leading industries and Government undertakings. Its head office was situate at 36, Linghi Chetti Street, Madras -1. It had supplied goods to seven parties who sent to it drafts and