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State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

Abkari Act, Kerala Sales Tax Act, Sections 2, 5, 5(1), 5(2C) and 35 of Kerala General Sales Tax Act, 1963, Section 3A of Kerala Finance Act, 2001, Kerala Distillery and Warehouse Rules, 1968, Foreign Liquor Storage in Bond Rules, … terms and conditions of a licence granted by the Commissioner in that behalf or under the provisions of Section 21;... ..... .....12. Section 14 deals with establishment and control of distilleries. Beverages, warehouses etc. and provides as follows

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

empowered to specify any other Institution, as it may think fit, to be a public Financial Institution. The Finance Act (No. 2) of 1991 came into force on and from 1st October 1991. Therefore, upto 1st October, 1991 … accruing to UTI from loans advanced by it stands exempted in view of Section 22 of the UTI Act, 1963? B. If the answer to question No. A is in the negative then whether Communication dated 29-1-2001 withdrawing … deduction is given to the Credit Institution only because interest received on loans represents income. He contends that Section 21 of the Hotel Receipts Tax Act is similar to Section 18 of the Interest Tax Act. He contended

Universal Land and Finance Company vs.pearl Developers Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

DELHI % Judgment delivered on:02. 05.2018 + O.M.P. (COMM) 432/2016 & IA Nos.12248/2016 & 8497/2017 UNIVERSAL LAND AND FINANCE COMPANY Versus .....Petitioner ..... Respondent PEARL DEVELOPERS PVT. LTD. Advocates who appeared in this case: For the... Petitioner … compensation where none was sought by the respondent is contrary to Section 21 (5) of the Specific Relief Act, 1963.4. Briefly stated, the relevant facts necessary to address the controversy are as under:-"5. The petitioner is a registered

Kolli Sai Pratheeka and Others Vs. Unit Trust of India and Others

Court : Andhra Pradesh

Subject : Constitution

Acts : Unit Trust of India Act, 1963 - Sections 2, 9, 21(3) and 22; Constitution of India - Articles 14 and 226

Reported in : 2001(3)ALD297; 2001(3)ALT146

schemeis without jurisdiction and ultra vires the scheme framed under Section 21 of the Unit Trust of India Act, 1963 (for short 'the Act'). It is also contended that there is no provision in the scheme to cancel … whom not less than three shall be persons having special knowledge of, or experience in commerce, industry, banking, finance or investment; (c) one trustee to be nominated by the Life Insurance Corporation; (d) one trustee to be

SadruddIn Suleman Jhaveri Vs. J.H. Patwardhan and ors.

Court : Mumbai

Subject : Property

Acts : Constitution of India - Articles 14, 19(1), 31, 245, 254(2), 358 and 366(10); Bombay Commissioners of Divisions Act, 1958 - Sections 3(2) and 3(4); Land Acquisition Act, 1894 - Sections 4, 6, 6(1), 6(3), 7, 9, 17(1), 17(3) and 17(4); Bombay Land Acquisition (Amendment) Act, 1958 - Sections 3(2), 4 and 6

Reported in : AIR1965Bom224; (1965)67BOMLR101; ILR1965Bom394; 1965MhLJ290

the State of Maharashtra the third respondent before us. On 24th January 1963 a Notification under Section 4 of the Land Acquisition Act, 1894 was … any of the purposes of this Act shall deemed to be a loan advanced to the Corporation under Section 21 on that date, and all assets acquired by such expenditure shall vest in the Corporation'.It is also not … be acquired from the funds of the Maharashtra Industrial Development Corporation which is a Government of Maharashtra Undertaking financed by the State Government from Public funds and are intended to be developed from the said funds and

Federal Bank Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 2; Banking Regulation Act, 1949 - Sections 6 and 8; Finance Act, 1998; Constitution of India - Articles 14 and 19

Reported in : I(2004)BC378; 2003(2)KLT347; [2003]45SCL555(Ker); [2004]134STC377(Ker)

sought for a declaration that Sub-clause(g) of Clause (viii) of Section 2 of the Act introduced by the Finance Act 14 of 1998 is ultra vires and unconstitutional. They have also sought to quash the various notices, Exts.P4(a) … must be noted, was a case pertaining to Madras Port Trust which is governed by Major Port Trusts Act, 1963 and the Supreme Court had specifically stated in paragraph 39 of the said judgment that the Port Trust

Aparna Trading Corporation (i) Pvt. Ltd. Vs. Commissioner of Commercia ...

Court : Kolkata

Subject : Sales TaxLimitation

Reported in : [1982]51STC199(Cal)

April, 1968, it has been observed that the words 'or for revision' in Section 12(2) of the Limitation Act, 1963, would not include an application for reference under Section 21(1) of the Bengal Finance (Sales Tax) Act, 1941,

Vinayaka Timber and Wood Crafts, Represented by Managing Partner Praka ...

Court : Kerala

dated 30.03.2007, determined the turnover and the taxpayable by the dealer. The State Legislature enacted the -4- Kerala Finance Act 2008 (Act 21 of 2008). Section 23B was introduced after Section 23AA to the Kerala General Sales Tax … 2008 (Act 21 of 2008). Section 23B was introduced after Section 23AA to the Kerala General Sales Tax Act 1963. Section 23B sub-section (7) reads thus:“(7) If the amount settled under this provision has been a subject matter of

M/S Vinayaka Timber and Wood Crafts, Represented by Managing Partner P ...

Court : Kerala

dated 30.03.2007, determined the turnover and the taxpayable by the dealer. The State Legislature enacted the -4- Kerala Finance Act 2008 (Act 21 of 2008). Section 23B was introduced after Section 23AA to the Kerala General Sales Tax … 2008 (Act 21 of 2008). Section 23B was introduced after Section 23AA to the Kerala General Sales Tax Act 1963. Section 23B sub-section (7) reads thus:“(7) If the amount settled under this provision has been a subject matter of

Unit Trust of India and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest-tax Act, 1974 - Sections 2, 2(5A), 3, 3(1C), 3(2), 4, 4(2), 5, 7, 10, 12, 18, 21, 26C, 28, 32, 32(1) and 119; Unit Trust of India Act, 1963 - Sections 2(1), 4, 9(1), 9(2), 19(1)(3), 19(3), 21, 22(1), 22(2), 23, 24, 25, 25A, 25A(1), 25A(2), 25A(3), 25B, 25B(1), 25B(2), 32 and 32(1); Income-tax Act, 1961 - Sections 2, 2(7), 2(7A), 2(10), 2(24), 2(28A), 2(45), 9(1), 10, 14, 15, 16, 22, 24, 40, 43D, 44D, 115J, 116, 119, 148, 256(1) and 271(1); Companies Act, 1956 - Sections 4A; Hotel Receipts Tax Act, 1980 - Sections 21; Unit Trust of India (Amendment) Act, 1966; Wealth-tax Act, 1957; Super Profits-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises Act; Direct Tax Laws (amendment) Act, 1987

Reported in : (2001)168CTR(Bom)99; [2001]249ITR612(Bom)

the credit facility. In reply, Mr. Dastur submitted that Section 2(28A) was introduced in the Act by the Finance Act, 1988, because the Government wanted to levy tax on interest under Section 9(1)(v) of the Income-tax Act which … to the UTI from loans advanced by it stands exempted in view of Section 32 of the UTI Act, 1963 ? (B) If the answer to question No. (A) is in the negative then whether communication dated January … deduction is given to the credit institution only because interest received on loans represents income. He contends that Section 21 of the Hotel Receipts Tax Act is similar to Section 18 of the Interest-tax Act. He contended that