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Tata Engineering and Locomotive Co. Ltd. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Tariff Act, 1985; Central Excise Act - Sections 4 and 4(1); Central Motor Vehicles Rules

Reported in : 2008(56)BLJR238; 2007(123)ECC274; 2007(149)LC274(SC); 2007(218)ELT644(SC); 2007(3)SCALE519; 2007AIRSCW7700

the Department and no duty demand has been raised for that period. He also relied upon the statutory cost audit report as well the certification from Automobile Research Association of India. That in the absence of any finding directly … for rectification of mistake. Thereafter, the Tribunal passed order dated 11th January, 2001, dismissing the application for rectification of mistake. However, while passing the order … 40 as additional fitment, but in fact it is not so. 10. Central excise duty is payable under Section 4 of the Central Excise Act. Under Section 4(1)(a) of the Excise Act when the goods are sold for … of India, which is a mandatory requirement under the Central Motor Vehicles Rules and VRDE, also shows that the specification of chassis of model No.

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

PIL writ petitioner has also sought Central Bureau Investigation (CBI) enquiry but the same can await the CAG audit report; (VIII) that the word Consolidated Fund of Indiahas to be widely construed; (IX) that DISCOMs are akin to … DISCOMs; (IV) that DERC is to regulate tariff on the basis of cost incurred by DISCOMs-the value of the cost as potrayed by DISCOMs cannot … of more than Rs.2400 crores from the State as is apparent from the Delhi Electricity Reform (Transfer Scheme) Rules, 2001 and if the assets vested in DISCOMs are also taken into account then the funding enjoyed by them … in these proceedings which have been heard together are:- (I) Whether under Section 20(1) of the Comptroller and Auditor Generals(Duties, Powers and Conditions of Service) … 51% shares are held by private entities and 49% shares are held by a company wholly owned

Commissioner of Central Excise, Jaipur Vs. Scan Synthetics Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 11A, 14A and 35L; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2008(126)ECC3; 2008(152)LC3(SC); 2008(224)ELT12(SC); JT2008(3)SC463; 2008(3)SCALE335; (2008)3SCC400; 2008AIRSCW2019

yarn in terms of Rule 6(b)(ii) of the Central Excise (Valuation) Rules 1975 ['the Rules']. As per the cost audit report, assessee had misdeclared the value of the goods in question and inflated the dyeing cost during the relevant … Appellate Tribunal wherein and whereunder the Tribunal has reversed the order-in- original of the Commissioner dated 02nd February 2001 and deciding the issue regarding determination of assessable value against the Revenue in respect of intermediate product, i.e., … ORDERAshok Bhan, J.1. This appeal has been filed by the Revenue under Section 35L(b) of the Central Excise Act, 1944 (for short, 'the Act') against … gate. According to the assessee since normal price in terms of Section 4(1)(a) of the Act was available in the form of sale at the

R.G. D'souza Shramadeep Housing Society Vs. Poona Employees Union thro ...

Court : Mumbai

Subject : Labour and Industrial

Acts : Trade Unions Act, 1926 - Sections 4, 5, 6, 10, 11 and 22; Trade Unions (Amendment) Act, 2001; Constitution of India - Article 226

Reported in : (2009)IIILLJ466Bom; 2009(4)MhLj95

the safe custody of the funds of the Trade Union, an annual audit, in such manner as may be prescribed, of the accounts thereof, and … of the Trade Unions Act, 1926 (Amended Act- 2001) before the second Respondent i.e. the Additional Registrar, … submission, let us turn to the relevant statutory provisions of the Act to decide the issues involved herein. Section 4. Mode of Registration:(1) Any seven or more members of a Trade Union may, by subscribing their names to … The same is liable to be dismissed. In the result, rule is discharged with no order as to costs. - INDIAN EVIDENCE ACT, 1872 Section 24: [V.S. Sirpurkar & Deepak Verma,JJ] Dying declaration - Multiple murders by … of Karnataka High Court in Registrar, Trade Unions, Mysore v. M. Mariswamy reported in 1974 L. I.C. 695 in support of the submission, wherein Court … filing of the necessary documents as per the rules and obtaining Registration Certificate by mistake and fraud

Dhananjay Mahto and ors. Vs. Union of India (Uoi) and ors.

Court : Jharkhand

Subject : ElectionCivil

Acts : Provisions of Panchayats (Extension of Scheduled Areas) Act, 1996 - Sections 4; Jharkhand Panchayat Raj Act, 2001 - Sections 2, 2(B), 3, 10, 10(2), 10(2)(3), 10(5), 10(B), 11(A), 17, 17(A), 17(B), 17(B)(1), 17(B)(2), 21, 21(A), 21(A)(1), 21(B), 22(D), 36, 36(A), 36(B), 36(B)(1), 36(B)(2), 40, 40(A), 40(A)(1), 40(B), 51, 51(B), 51(B)(2), 55, 55(A), 55(A)(1) and 55(B); Scheduled Areas (States of Bihar, Gujrat, Madhya Pradesh and Orissa) Order, 1977; Bihar Panchayat Raj Act, 1947 - Sections 10 and 11; Bihar Panchayat Raj (Amendment) Ordinance, 1987 - Sections 2 and 3; Bihar Panchayat Raj (Amendment) Act, 1993; Bihar Re-organization Act, 2000; Scheduled Districts Act, 1874; Scheduled Area (Part A States) Order, 1950; Scheduled Areas (States of Chhatisgarh, Jharkhand and Madhya Pradesh)

Reported in : [2005(4)JCR1(Jhr)]

programmes and projects(iii) to make recommendation after discussion and annual budget of the Gram Sabha(iv) to discuss an audit report and annual account(v) to decide and attest the paper for allotment of projects and programmes, specified under Section … 1996, certain provisions of Jharkhand Panchayat Raj Act, 2001 and Scheduled Areas (States of Bihar, Gujrat, Madhya … and others of WP (PIL) No. 3877 of 2002 have challenged the 2nd provision to Clause (g) of Section 4 of PESA Act, 1996, whereby and whereunder, all seats of Chairpersons of Panchayats at all level in the … in the facts and circumstances, there shall be no order as to costs.88. Let a copy of this order be handed over to the learned … reserved exclusively for Scheduled Tribes, is excessive, unreasonable, arbitrary and violative of Rules of Equality (Article 14 of the Constitution of India)?(ii) Whether the seats

Reliance Industries Ltd., H.R. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

issue of show cause notice in May 1999 to many manufacturers generally.6. It is further contended that the cost audit report in any event for a particular financial year is finalised and submitted to the company law department six … cost audit conducted of this unit in accordance with the terms of Section 233B of the Companies Act, 1956 showed the elements in question to … fabrics. The value, for the purpose of assessment therefore had to be determined in terms of the Valuation Rules. The duty has been demanded, and penalty imposed, on the finding of the Commissioner that, for the period … are for waiver of deposit of penalties under Rule 209A of Rs. 40.00 lakhs on H.R. Shah and of Rs. 20.00 lakhs on M.B. Patel,

Pharmasia Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2004)(97)ECC427

ordinary costs incurred from the stage of procurement of raw materials till the completion of the finished products. Cost audit report procured by job work project reflects expenses on different elements of costing. On enquiry it was found that … them in terms of Section 4(1)(b) of Central Excise Act read with Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 is adopted for validation. At the end of each accounting year on finalization of cost sheet for

C.P. Vidya Niketan Inter College Shikshan Society Vs. Union of India

Court : Allahabad

Subject : Education

to the society on 13.5.2011. It was heard on 19.5.2011 on which date it was required to produce audit report along with other relevant details, documents and accounts. The application was rejected by the Chief Commissioner of Income … and (b) the applicant has not filed the mandatory audit report under Rule 16CC (Form 10BB). As such the application is not maintainable. 6. As … pollution control, inoculation, population control, pulse polio, AIDS control, leprosy centres; to provide copies, books, uniforms free of cost to the poor children of Scheduled Castes, Scheduled Tribes and other marginalised sections; to organize social cultural programmes … petitioner in terms of its application dated 5.5.2010. 4. We have heard Shri Navin Sinha, Sr. Advocate … deviated from the object. The society was granted exemption upto assessment year 2001-02 and the assessment upto the year 2007-08 were pending. The respondents had … and has been granted a registration certificate under Section 12A of the Income Tax Act. The society

Bpl Limited Rep. by Its General Manager Corporate Taxation and Audit S ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132 and 234B; Gift Tax Act, 1958 - Sections 4(1), 13, 15(1B), 15(3), 16, 16A, 16B, 45,139, 142(1), 143 and 234A; Income Tax Act, 1922 - Sections 34(1); Companies Act, 1956 - Sections 187; Gift Tax Rules - Rule 5

Reported in : (2007)208CTR(Kar)346; [2007]293ITR321(KAR); [2007]293ITR321(Karn)

companies to one Celestial Finance Limited for a total consideration of Rs. 23,10,03,974/- which was equal to the cost of acquisition of those shares for the appellant.2. Appellant filed its return for the assessment year 1993-94 before … the Income Tax Act, the assessment was taken up for scrutiny subsequently. During the income tax proceedings, internal audit was taken and there was an audit objection dated 17.8.1995 to the assessing officer and the assessing officer … Act for the assessment of taxable gift in the form of appraisal reports and seized records. He has also noticed transfer of shares that was … the value of those shares also under Rule 5 of the G.T. Rules and to substitute the same in place of valuation adopting quoted value … Act prior to its amendment vide Finance Act, 20015. Matter is heard on several dates. Sri Aravind … Trichur, Kerala. Though originally intimation was issued under Section 143(1)(a) of the Income Tax Act, the assessment … that there was a deemed gift under Section 4(1)(a) and Section 4(1)(b) of the Act to the

Bpl Ltd. Vs. Deputy Cgt

Court : Karnataka

Subject : Direct Taxation

companies to one Celestial Finance Ltd. for a total consideration of Rs. 23,10,03,974 which was equal to the cost of acquisition of those shares for the appellant.2. Appellant filed its return for the assessment year 1993-94 before … of the Income Tax Act, the assessment was taken up for scrutiny subsequently. During the income-tax proceedings, internal audit was taken and there was an audit objection dated 17-8-1995 to the assessing officer and the assessing officer … Act prior to its amendment vide Finance Act, 2001 ?5. Matter is heard on several dates. Sri … Act for the assessment of taxable gift in the form of appraisal reports and seized records. He has also noticed transfer of shares that was … the value of those shares also under r. 5 of the GT Rules and to substitute the same in place of valuation adopting quoted value … Trichur, Kerala. Though originally intimation was issued under Section 143(l)(a) of the Income Tax Act, the assessment … that there was a deemed gift under Section 4(l)(a) and Section 4(l)(b) of the Act to the