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State Bank of Travancore Vs. District Collector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(1) and 26B; Kerala Co-operative Societies Act - Sections 69; Revenue Recovery Act; Finance Act, 1999 - Sections 26B; Transfer of Property Act - Sections 58 and 100; Income Tax Act; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Karnataka Sales Tax Act, 1957 - Sections 13 13(1), 13(3) and 15; Karnataka Land Revenue Act, 1964 - Sections 158, 158(1) and 190; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Constitution of India - Article 372(1)

Reported in : [2005]142STC266(Ker)

that the amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April 1, 1999 has no retrospective operation. Senior Counsel also pointed out that Section … of the Karnataka Sales Tax Act, 1957 and Section 158(1) and Section 190 of the Karnataka Land Revenue Act, 1964. In that case, Dena Bank, the appellant therein, filed a suit for recovery of certain sum with interest … the Rajasthan Sales Tax Act was considered by the Supreme Court. The provisions of Section 100 as also Section 58 of the Transfer of Property Act regarding the meaning of 'charge' and 'mortgage' and the earlier decision of

Goyal Gases (P) Ltd. Vs. Deputy Commissioner of Income Tax.

Court : Delhi

Subject : Direct Taxation

Reported in : (1996)56TTJ(Del)320

s. 271(1)(c).11.1 We are afraid, we cannot endorse the view expressed by the learned counsel for Revenue. The Finance Act, 1964, omitted the word 'deliberately' from s. 271(1)(c) and also inserted Explanationn reading as under :'Explanation. - Where the … for the assessed that burden is upon the assessed only when Explanationn is applied and not in main section. Since in this case penalty is not levied under Explanationn, burden was upon the Revenue to establish the … in certain specified cases. The CBDT itself in its Circular No. F. 58/19/66 IT (Inv.) No. 29(D-XIV-22) of 1966 dt. 3rd Oct., 1966 (Reproduced in

Goyal Gases (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

s. 271(1)(c).11.1 We are afraid, we cannot endorse the view expressed by the learned counsel for Revenue. The Finance Act, 1964, omitted the word "deliberately" from s. 271(1)(c) and also inserted Explanation reading as under : "Explanation. - Where … for the assessee that burden is upon the assessee only when Explanation is applied and not in main section. Since in this case penalty is not levied under Explanation, burden was upon the Revenue to establish the … in certain specified cases. The CBDT itself in its Circular No. F. 58/19/66 IT (Inv.) No. 29(D-XIV-22) of 1966 dt. 3rd Oct., 1966 (Reproduced in

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

of benefit, amenity or perquisite]. We may elucidate by referring to legislative changes.Section 40(c)(iii), as amended by the Finance Act, 1964, put a ceiling of one-fifth of salary, on all expenditure on employees resulting in benefit, amenity or perquisite. … "applying the above rule, the Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. [1961] 42 ITR 589 declined to allow retrospective operation to be given to fourth proviso to Section 10(2)(vii) inserted by the Income-tax

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(Hansard, Volume11) 28 September 1909 106 PART H169 The Parliament in England imposed a mineral rights duty by Finance Act 1910. Section 20 imposed a duty “on the rental value of all rights to work minerals and of … Devans Modern Breweries (supra) [113]. 162 1965 SCC OnLine Pat 30 73 PART F period from 1958 to 1964 under the Bihar Minor Mineral Concession Rules 1964. The Division Bench of the Patna High Court held that … Section 3(26), General Clauses Act 1897. 112 Section 2(6), Registration Act 1908 58 PART F mining lease has been held by this Court to be

M/s D. N. Singh Through Partner Dudheshwar Nath Singh Vs. Commissioner ...

Court : Supreme Court of India

Subject : Direct Taxation

to be the income of the assessee of such financial year.24. Section 69A came to be inserted by Finance Act, 1964 (Act 5 of 1964) w.e.f. 01.05.1964. It reads as follows: “69A. Unexplained money, etc. Where in any financial … as in this case. A contract for bailment may not involve any consideration being payable in which case Section 58 of the Contract Act obliges the bailor to repay to the bailee the necessary expenses incurred by him

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

and followed it up by a supplemental return on the 23rd April 1964 in order to meet the amendments in the petition. In this return … very rigid control over the Corporation and it if so decides can even dissolve the Corporation itself (vide Section 58) subject to its being satisfied that its purposes have been substantially achieved. Despite this provision in the Corporation … 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 … Special Civil Application there are challenged two Notification under the Land Acquisition Act whereby the land of the petitioner has been taken by the State

Hotel and Allied Trades (P.) Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271 and 271(1)

Reported in : [1996]221ITR619(Ker)

assessment years in question. Section 271(1)(c) read with the Explanation as it stood after the amendment by the Finance Act, 1964, with effect from April 1, 1964, the relevant portion reads as follows :'271. Failure to furnish returns, comply … consideration of all relevant data. Out of the total savings of Rs. 2,73,151 according to the certificate Rs. 58,322 are to be found as probable savings in foundation. This we have established conclusively is not acceptable. The

Burmah Oil Co. Ltd. Vs. Income-tax Officer and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 237; ;Finance Act, 1964

Reported in : [1987]165ITR264(Cal)

rebate in accordance with the proviso to Paragraph D of Part I of the First Schedule to the Finance Act, 1964. After giving credit for the tax deducted at source, the tax payable was determined at nil.2. The Indian … a non-resident company. It was assessed by the Income-tax Officer, Central Circle XXXI, on November 28, 1964, under Section 143(1) of the Income-tax Act, 1961, for the assessment year 1964-65 (the accounting year ending March 31, 1964). … total income at the rate of 15% (25% minus 10%) is Rs. 58,75,937.85. The total amount of income-tax paid or treated as paid under Section

Ferro Alloys Corpn. Ltd. Vs. A.P. State Electricity Board and Another

Court : Supreme Court of India

Subject : ElectricityConstitution

Acts : Constitution of India - Articles 12, 14 and 226; Interest Act, 1978 - Sections 4(2); Electricity Act, 1910 - Sections 2(4) and 24; Electricity Rules, 1956 - Rule 27; Companies (Acceptance of Deposits) Rules, 1975; Orissa State Electricity Board General Conditions of Supply Regulations, 1981 - Regulations 7 and 20; Electricity Act, 1947 - Sections 57(2) and 71

Reported in : AIR1993SC2005; JT1993(3)SC82; 1993(2)SCALE593; 1993Supp(4)SCC136; [1993]3SCR199

to build up the capital or fixation or tariff. Under Sections 49 and 59 of the Supply Act, finance is required to be adjusted including the payment of interest. Demand of three months consumption deposit cannot be … 1990 AP 58. The facts briefly are as under:3. The Andhra Pradesh Stale Electricity Board is constituted under Section 5 of the Electricity Supply Act, 1948 (hereinafter referred to as the Act). The said Board is engaged