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Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … context of interest that liability to pay such interest Under Section 23(3) of the Kerala General Sales Tax Act, 1963 arises only in case of failure to comply with the provisions of notice of demand and therefore, where

P.K. Damodaran Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3) and 23(3A); Finance Act, 1998

Reported in : [2004]138STC442(Ker)

for cattle feeds was fixed at 4 per cent, with effect from April 1, 1998, as per the Finance Act, 1998. The assessing authority did not object to the same until the final assessment for the year 1998-99 … in this case is as to whether penal interest Under Section 23(3)/23(3A) of the Kerala General Sales Tax Act, 1963 for short 'the Act', can be levied in a case where the assessee did not disclose the correct

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the … that court. It may be mentioned here that this decision was given prior to the Constitution (Fifteenth Amendment) Act, 1963. He further invited our attention to Lt. Col. Khajoor Singh v. Union of India and Anr., AIR 1961 … the respondents are extra cted below :'Notification No. 30-Cus., dated 10-3-62 :-In exercise of the powers conferred by Section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to

Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act 1922 - Sections 18A, 23, 23A, 25, 25A, 29, 31, 33, 33B, 34, 35, 44, 60(1), 131 to 136, 140 to 146, 147, 148, 149, 150, 153, 156 to 158, 185, 187 to 189, 282 to 284 and 288; Constitution of India - Article 226; Income-tax Act, 1961 - Sections 297, 297(1), 297(2) and 298; General Clauses Act - Sections 6; Income-tax (Removal of Difficulties) Order, 1962; Finance Act, 1950 - Sections 3, 11, 12, 13 and 13(1); Payment of Bonus Act, 1965 - Sections 37

Reported in : AIR1968SC162; [1967]66ITR680(SC); [1967]3SCR833

'Now the question is in what sence has the work 'assessment' been used in section 13(1) of the Finance Act, 1950. Two circumstances may be noticed at once. The long title says that the Finance Act, 1950, is … Sikri, J. 1. On January 24, 1963, the Commissioner of Income-tax, West Bengal, sent the following notice to Smt. … the chapter is 'Deductions and Assessment'. The section which deals with assessment merely as computation of income is section 23; but several sections deal not with computation of income, but determination of liability, machinery for imposing liability and

English Indian Clays Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 9, 9(1), 9(2), 9(2A) and 9(2B); Constitution of India - Articles 14, 19(1), 258(1), 258(2) and 265; Kerala General Sales Tax Act, 1963 - Sections 23(3); Finance Act, 2000 - Sections 2B

Reported in : 2004(3)KLT901

and 9 (2) of Central Sales Tax Act, 1956 and Section 23 (3) of Kerala General Sales Tax Act, 1963 - whether penal interest under Section 23 (3) of KGST can be imposed in respect of delayed payment … that Section 9(2), 9(2A) and 9(2B) of the CST Act and the Validation Clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the Validation Clause introduced

English Indian Clays Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3); Central Sales Tax Act, 1956 - Sections 9(1), 9(2), 9(2A) and 9(2B); Union Finance Act, 2000; Revenue Recovery Act - Sections 7 and 34; Haryana General Sales Tax Act, 1973 - Sections 48; Central Sales Tax (Amendment) Act - Sections 9 and 9(2); Constitution of India - Articles 14, 19(1), 20, 258(1), 258(2) and 265

Reported in : (2008)11VST709(Ker)

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the validation clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the validation clause introduced … G. Sivarajan, J.1. The petitioner is an assessee to sales tax both under the Kerala General Sales Tax Act, 1963 and under the Central Sales Tax Act, 1956. The question involved in this writ petition is as to … in this writ petition is as to whether penal interest under Section 23(3) of the KGST Act can be imposed in respect of delayed payment

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for … to as ALV). In his opinion the monthly rent which the property might fetch within the meaning of section 23 of the Income-tax Act, 1961 (hereinafter called the Act) could not be less than Rs. 7 lakhs per

State of Kerala and ors. Vs. M/S. Travancore Chemicals and Manufacturi ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Constitution of India - Article 14, 226; Delhi Sales Tax Act, 1975 - Sections 23, 24 and 49; Bengal Finance (Sales Tax) Act, 1941; Kerala General Sales Tax Act, 1963 - Sections 17, 34, 36, 37, 38. 39, 40 and 59A

Reported in : 1998VIIIAD(SC)381; AIR1999SC230; JT1998(7)SC558; 1998(6)SCALE119; (1998)8SCC188; [1998]Supp2SCR651; [1999]112STC191(SC)

from any order already passed under this Act or under the Bengal Finance (Sales Tax) Act, 1941, as then in force in Delhi, no such … common judgment of the Kerala High Court which has held Section 59A of the Kerala General Sales Tax Act, 1963 (for short 'the Act') as being invalid.3. Respondents in these appeals, manufacture and sell various commodities like copper … in proceedings before a court, or before the Commissioner has commenced assessment or reassessment or a dealer Under Section 23 or Section 24, whether for the purposes of this Act.-(a) any person, society, club or association or any

Madurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)

Reported in : [1975]101ITR24(SC); (1975)2SCC454; AIR 1975 SC 2016

rate the income was taken at Rs. 9,48,335 in view of Section 110 of the Act. Applying the Finance Act, 1963 (XIII of 1963), the respondent computed the residual income of the appellant at Rs. 5,39,386 and levied on … business of banking is not, liable to pay income-tax on its business income, the tax amounting to Rs. 23,845.47 was charged on Rs. 51,763 only though for the purposes of rate the income was taken at Rs.

Modi Rubber Ltd. Vs. Guardian International Corp.

Court : Delhi

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16 and 18; Companies Act, 1956 - Sections 82; Arbitration and Conciliation Act, 1996 - Sections 6, 6.1, 9, 11, 17, 18, 19 to 24, 25 and 36; Indian Contract Act, 1872 - Sections 27, 32, 39 and 56; Specific Relief Act, 1963 - Sections 10, 14, 14(1), 16, 21, 23, 41, 41(1) and 42; Arbitration Act, 1940 - Sections 18, 20 and 41; Code of Civil Procedure (CPC) , 1908 - Sections 148A - Order 38, Rule 5 - Order 39; LCIA Rules; Constitution of India - Articles 16 and 226

Reported in : 2007(2)ARBLR133(Delhi); 141(2007)DLT822

out and balance of convenience and possibility of irreparable loss and injury to the petitioner is made out. Section 23 of the Specific Relief Act, 1963 provides that the provision of liquidated damages is not a bar to … the judgment, the court held that such agreement is specifically enforceable under Section 10 of the Specific Relief Act, 1963 inasmuch as the shares in a private limited company would come within the phrase 'not obtainable in the … subject to grant of requisite Indian Government approvals and obtaining all requisite finances to undertake, amongst others, the production and marketing of flat glass using