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N.N. Subramania Iyer Vs. Union of India (Uoi) and anr.

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 18(1); Finance Act, 1969 - Sections 24; Kerala Land Reforms Act, 1963 - Sections 72, 72A, 72F, 72H and 72I

Reported in : [1974]97ITR228(Ker)

the effect that the compensation payable for the said lands was agricultural property, that Section 24 of the Finance Act, 1969, which amended Section 2(e) of the Wealth-tax Act by including agricultural land in the definition of 'assets' … in the State Government on January 1, 1970, by virtue of Section 72 of the Kerala Land Reforms Act, 1963, which was before the valuation date. He claimed that the compensation payable by the Government for the said

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of the State of Kerala dated 28.07.2007, taking away the … in accordance with the provisions of sub section (7) or sub-section (7A) of Section 7 of the KGST Act, 1963 (15 of 1963) could continue to pay tax in respect of the transfer of goods involved in the … the case, Exts.P5 and P5(a) notices have been issued to the petitioner in W.P.(C) 35048 of 2007 under Section 24(1)of the KVAT Act, 2003 in respect of the assessment years 2005-06 and 2006-07 respectively. Similar notices issued to

Delhi High Court Bar Association and Another, Etc. Vs. Union of India ... Overruled

Court : Delhi

Subject : Banking

Acts : Constitution of India - Articles 14, 37, 42, 43, 50, 76, 123(3), 124 - 146, 136, 217(2), 226, 227, 233, 233(2), 264-231, 309, 311, 323A, 323B, 329-A, 245 and 248; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 1, 2, 3 and 19;Constitution of Tribunal outside - Sections 3, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 25, 26, 27, 28, 30 and 31 - Articles 323A and 323B; Banking Regulation Act, 1949 - Sections 5 and 6; Companies Act, 1956 - Sections 4A; Indian Companies Act, 1913; Industrial Finance Corporation Act, 1948 - Sections 3; Industrial Development Bank of India Act, 1964 - Sections 3; Life Insurance Corporation Act, 1956 - Sections 3; Unit Trust of India Act, 1963 - Sections 3; Limitation Act, 1963 - Sections 24; Se

Reported in : 1995IAD(Delhi)1238; AIR1995Delhi323; II(1995)BC42; [1998]92CompCas849(Delhi)

shall have powers to regulate their own procedure, including the place at which they shall have their sittings.16. Section 24 provides that provisions of the Limitation Act, 1963, shall as far as may be, apply to an application … 5 July, 1994 issued by the Central Government in the Ministry of Finance, Department of Economic Affairs, Banking Division, whereby, under S. 3 of the … of 1956); (v) the Unit Trust of India, established under Section 3 of the Unit Trust of India Act, 1963 (52 of 1963); (2) Subject to the provisions of sub-section (1), the Central Government may, by notification in

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

the date of communication of the order without any reference either way regarding power to condone delay. By Finance Act, 1980, the Parliament accepted the public demand for setting up of an independent Appellate Tribunal for Customs and … also has the equal power to provide for the maximum period of condonable delay.10. While enacting the Limitation Act, 1963 providing for limitation of suits and other proceedings, the Parliament provided in Section 5 of the said Act … Section 11AC of the Act. The petitioner received the said order on 24.12.2004 and filed the appeal before the Commissioner (Appeals) under Section 35 of

Har Sahai Mal Tika Ram and Others Vs. Punjab National Bank, Badaun and ...

Court : Allahabad

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 1(4), 2, 19, 31, 31(1), (2) and (3), 34 and 34(2); Constitution of India - Article 227; Code of Civil Procedure (CPC), 1908 - Sections 24 and 115; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Limitiation Act, 1963 - Sections 5

Reported in : 1999(4)AWC3170

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act. 1948 (15 of 1948), the State Financial Corporations Act. 1951 … 1948 (15 of 1948), the State Financial Corporations Act. 1951 (63 of 1951), the Unit Trust of India Act. 1963 (52 of 1963), the Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) and the Sick Industrial … Srivastava that even if the same is taken to be an order of transfer within the meaning of Section 24 of the Code of Civil Procedure in that event, the learned Civil Judge could not have transferred the

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 … of Parliament to impose a new charge by a Finance Act. This concession was properly made. By Article 246(1) of the Constitution, Parliament has the exclusive power to make laws with respect to any of the matters

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

introduced in Section 4 of the Act by an ordinance of 1975. It was amended by the Bihar Finance Act, 1981 and then by the Bihar Finance Act, 1982. The definition as amended, w.e.f. 1.4.1982, by the latter … aforesaid lands: The prescribed manner of such assessment had been already set out in the Orissa Cess Rules, 1963. Rule 6A, inserted in 1977, deals with this but it is unnecessary for us to consider the details … on the table of the Legislative Assembly and the provisions of Section 24-A of the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958)

The Commissioner of Income Tax Vs. the Deputy Director of Small Saving ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 2(24), 194B, 201 and 201(1A); Finance Act, 1972; Finance Act, 2001; Betting, Gaming and Lotteries Act, 1963 - Sections 41

Reported in : (2004)187CTR(Mad)562; [2004]266ITR27(Mad)

shall, before releasing the winnings, ensure that tax has been paid in respect of the winnings.'6. By the Finance Act, 1972, which introduced Section 194B, a new sub-clause (ix) was introduced in the definition of 'income' in Section … that to establish that a prize constitues a 'lottery' within S. 41 of the Betting, Gaming and Lotteries Act, 1963 it must be shown, in addition to the distribution of prize by chance, the participants must have made

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 … 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 firm or any

Jayasree Financiers (Regd.) Vs. Bejawada Venkatachalapathy and anr.

Court : Andhra Pradesh

Subject : Civil

Acts : Indian Stamp Act, 1899 - Sections 35; Provincial Small Causes Courts Act, 1887 - Sections 17(1), 24 and 25; Finance Act, 1994; Limitation Act, 1963 - Sections 14; Code of Civil Procedure (CPC) , 1908 - Sections 7, 9, 35A, 91, 92, 94, 95, 96 to 112, 115 and 141 - Order 2, Rule 1 - Order 6, Rule 17 - Order 7, Rule 10A - Order 10, Rule 3 - Order 13, Rule 3 - Order 15, Rule 4 - Order 18, Rules 5 to 12 - Order 43, Rule 1(W) - Order 47, Rules 2, 3, 5, 6 and 7 - Orders 41 to 45 and 50; Berar Small Cause Courts Law, 1905

Reported in : 2007(5)ALD298

Sambasiva Rao v. Thadawarthi Balakotaiah 0044/1973 : AIR1973AP342 , after recording reasons and also the relevant provisions of Finance Act 32/94 dated 13.5.1994 and the Schedules thereunder, came to the conclusion that the suit document is insufficiently stamped … made by the Court of first instance by moving an appropriate application under Section 14 of the Limitation Act, 1963. Except giving this liberty, nothing else can be done since the very appeal filed before the learned Additional … 1887) is an Act to consolidate the law relating to Courts of Small Causes established beyond the Presidency-towns. Section 24 of the Act deals with Appeal from certain orders of Courts of Small Causes and the provision specifies