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Central Bank of India Vs. State of Kerala and ors.

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Bombay Sales Tax Act, 1959 - Sections 38C and 39; Kerala General Sales Tax Act, 1963 - Sections 2, 2(2) and 26B; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 2(1), 13(4), 13(10), 13(12), 11(2), 17, 17(1), 17(2), 17(5), 18, 19(1), 19(6), 19(7), 19(8), 19(12), 19(13), 19(18), 19(19), 20(1), 21, 22, 25, 28, 29, 31(1), 31A, 34(1), 36 and 37; Recovery of Debts Due to Banks and Financial Institutions (Amendment) Act, 2000; Recovery of Debts Due to Banks and Financial Institutions (Amendment) Act, 2004; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 2, 3 to 12, 13, 13(1), 13(2), 13(3A), 13(4), 13(7), 13(9), 13(10), 13(12), 34(1), 35 and 38(1); Kerala Revenue Recovery Act, 1968 - Sectio

Reported in : [2010]153CompCas497(SC); JT2009(3)SC216; 2009(3)SCALE451; (2009)4SCC94; (2009)12VatReporter137; (2009)21VST505(SC); JT2009(1)SC216; [2009] 3 SCR 735

indenture of mortgage executed on 22.12.1986. Respondent No. 2 also owed Rs. 19 lakhs by way of central excise duty for the period April 1983 to May 1988. By a notification issued under Section 46(1) of the SFC … 14A of the Workmen's Compensation Act, 1923, Section 11(2) of the EPF Act, Section 74(1) of the Estate Duty Act, 1953, Section 25(2) of the Mines and Minerals (Development and Regulation) Act, 1957, Section 30 of the Gift- Tax … which held that the bank can avail remedy by filing objections under Sections 46 to 48 of the Kerala Revenue Recovery Act, 1968.5. C.A. No. … interest' and whether by virtue of non obstante clauses contained in Section 34(1) of the DRT Act and Section 35 of the Securitisation Act, two

Controller of Estate Duty Vs. Shri Ashok Kumar M. Parikh

Court : Mumbai

Subject : Direct Taxation

Acts : Excise Duty Act, 1953 - Sections 34(1)

Reported in : (1990)87CTR(Bom)124; [1990]186ITR212(Bom)

of the share of the deceased in the joint family properties as per section 34(1)(c) of the Estate Duty Act, 1953 ?'2. The deceased had a coparcenary interest in the joint family property. The Assistant Controller and the Appellate … of tax applicable in respect of the share of the deceased in the joint family properties as per section 34(1)(c) of the Estate Duty Act, 1953 ?'2. The deceased had a coparcenary interest in the joint family

Commissioner of Sales Tax Vs. Durga Khote Productions

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 2(28) and 61(1)

Reported in : [1975]36STC77(Bom)

66,704, which was made up of six specified items, namely, production cost, puppet sequence, language versions, 327 prints, excise duty and sales tax. The dispute between the parties is with respect to the said items of production cost … Commissioner of Sales Tax thereupon applied to the High Court under section 34(2) of the Bombay Sales Tax Act, 1953, for a direction to the Tribunal to refer to the High Court the questions whether the contract between … 13. Reference answered in the affirmative. Sales Tax - work contracts - Sections 2 (28) and 61 (1) of Bombay Sales Tax Act, 1959 -

P. Venkatarama Reddy Vs. Controller of Estate Duty.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1998]233ITR70(SC)

Duty Act 1953 s.34 MRS. SUJATA V. MANOHAR and D. P. WADHwA JJ. July 20, 1998. - CENTRAL EXCISE ACT, 1944.[C.A. No. 1/1944]. Section 11A: [S.B. Sinha & Markandey Katju, JJ] Extended period of limitation Availability Assessee … with the main estate of the deceased for the purposes of estate duty.Under section 2(15) of the Estate Duty Act, 1953, 'property' includes any interest in property, movable or immovable, and also includes, inter alia, any property converted from … was given to the insurance company in accordance with the provisions of section 38 of the Insurance Act, 1938, and the assignments were register.ed with

Mirza Majaf Ali Khan and anr. Vs. the Assistant Controller of Estate D ...

Court : Andhra Pradesh

Subject : PropertyOther Taxes

Acts : Estate Duty Act, 1953 - Sections 2(16), 3(1), 5 and 6; Hyderabad Solar Jung Estate (Administration) Regulation, 1358 F - Sections 3A and 4

Reported in : AIR1964AP332; [1964]52ITR16(AP)

46. C. M. P. Nos. 8041 and 8042 of 1963 are ordered. Other Taxes - liability to pay excise duty - Sections 5, 6 , 3 (1) (a), 2 (16) of Estate Duty Act, 1953 and Sections 3-A … which could be termed as an 'estate' within the meaning of Sections 5 and 6 of the Estate Duty Act, 1953 and which could be said to have passed on to their heirs an their death. 27. We will … his right to his property is not extinguished; it is merely suspended.' 34. Russell J. stated that these passages no doubt accurately stated the law

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Acts : Constitution of India - Articles 14, 278, 291, 294, 295 and 306; Contract Act, 1872 - Sections 56 and 197; Rajasthan Excise Duties Ordinance, 1949 - Sections 30; Finance Act, 1950 - Sections 11 and 13; Rajasthan Administration (Amendment) Ordinance, 1949 - Sections 8 and 9; Evidence Act, 1872 - Sections 115; Central Excise Act, 1944 - Sections 3; Code of Civil Procedure (CPC) , 1908 - Order 13, Rule 4

Reported in : AIR1960Raj92

from the manufacturer even if the manufacturer is unable to recover it from the consumer. By Dhoties (Additional Excise Duty) Act No. 39 of 1953 additional excise duty was levied retrospectively. It was contended before this Court in the … from the plaintiff although it was realised from other persons. Under Section 34 of the Marwar Customs Act, 1938, the Government of Jodhpur was empowered … from prospective promoters by public advertisement in pursuance of Council Resolution No. 1 dated 30-3-1931. The offer of Seth Magnee Ram Bangur was accepted by … could only be bound by an affirmation made by the Raj Pramukh in the manner laid down in Sections 8 and 9 of the Rajasthan Administration (Amendment) Ordinance (No. 5) 1949. It was asserted that the doctrine

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Subject : Land Acquisition

Act, all excisable goods, plant and machinery shall be attached and sold for recovery of the arrears of excise duty amounting to Rs.81,17,054/-. The Indian Bank advanced credit facility to M/s.Parkins Textiles Private Limited (fourth respondent in the … 14-A of the Workmen's Compensation Act, 1923, Section 11 of the EPF Act, Section 74(1) of the Estate Duty Act, 1953, Section 25(2) of the Mines and Minerals (Regulation and Development) Act, 1957, Section 30 of the Gift Tax … clauses (a) and (e) of sub-section (1)] clause (a) of Section 118, Sections 119, 120, 121 and 124, clause (b) and sub-clause (ii) of clause … given finality under Section 30 of the DRT Act. Besides, under Section 34 of the Act, the provisions of the Act are given over riding

Karnataka State Industrial Investment Development Corporation Ltd., Vs ...

Court : Karnataka

Subject : Land Acquisition

that arose for consideration in that petition, which reads thus: “Whether realization of the duty under the Central Excise Act will have priority over the secured debts in terms of the State Financial Corporations Act, 1951 (for … 14-A of the Workmen’s Compensation Act, 1923, Section 11(2) of the EPF Act, Section 74(1) of the Estate Duty Act, 1953, Section 25 (2) of the Mines and Minerals (Regulation and Development) Act, 1957, Section 30 of the Gift … right of secured creditor vis-à-vis other mortgagees who could exercise rights under Sections 69 or 69-A of the Transfer of Property Act and that primacy … interest” and whether by virtue of non obstante clauses contained in Section 34(1) of the DRT Act and Section 35 of the Securitisation Act, the

Goodlass Nerolac Paints Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : MRTP

Reported in : (1985)13ITD270(Mum.)

[These paras are not reproduced here as they involve minor issues.] 19. Valuation of closing stock, effect of excise duty: Shri Mehta submitted that in his order for the assessment year 1981-82 for the first time, the IAC … 1. These are four appeals by a limited company … of their Income-tax assessments, they nonetheless claim the liability as deduction even as they take resort to legal action, thus, depriving the Government of its dues while enjoying the benefit of non-payment. To curb such practices, I … Minister explaining the rationale behind the introduction of the new provisions of Section 43B. Such remarks are as under: Several cases have come to notice … to the returned income for the two years the amount of Rs. 34,64,179 and Rs. 34,02,272. Dealing with this issue in his consolidated order for

The Tufanialonga Tea Co. Ltd., Calcutta and anr. Vs. State of Tripura ...

Court : Guwahati

Subject : Constitution

Acts : Tripura Tea Companies (Taking Over of Management of Certain Tea Units) Act, 1987 - Sections 3(1) and 8(3); Constitution of India - Article 226, 246, 246(2), 246(3) and 254; Tripura Land Revenue and Land Reforms Act, 1960 - Sections 22, 62, 63, 64 and 65(1); Tripura Land Revenue and Land Reforms Rules, 1961 - Rules 89, 95 and 102

at a nominal price in violation of the statutory provi sions but of cases of refund of Central Excise Duty paid to the Department and the Supreme Court held that since Section 118 of the Central Excises and … List I of the 7th Schedule of the Constitution. Parliament has declared in Section 2 of the Tea Act, 1953 that it is expedient in the public interest that the Union should take under ' its control the … impugned Ordinance and the impugned Act are hit by the provisions of Sections 16A to 16N of Chapter III A of the Tea Act, 1953, … Calcutta High Court in Purna Chandra Chatterjee v. Dinabandhu Chatterjee, (1907) ILR 34 Cal 811, in which a sale of property without service of notice … Patnaik, J. 1. In this application under Article 226 of the