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Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

was introduced nearly 40 years ago in a relatively simple code set out in Part III of the Finance Act 1965. The legislation has since become very much more complicated. One feature of the tax which has survived unchanged … accruing to the trustees even from the disposal of assets in which he has no interest at all. Section 78, however, entitles the settlor to recover the amount of any tax which he has paid from the trustees,

The Municipal Council, Madurai Vs. R. Narayanan and ors.

Court : Supreme Court of India

Subject : Municipal Tax

Acts : Madras District Municipalities Act, 1920 - Sections 78, 78(1), 78(3), 321 and 321(2); Calcutta Municipal Act, 1951 - Sections 218, 222, 229, 443 and 548; Assam Local Self Government Act, 1953 - Sections 62, 62(1), 62(2) and 62(3)

Reported in : AIR1975SC2193; (1975)2SCC497; [1976]1SCR333

in Liberty Cinema. Every local authority, under the relevant statute, has the power to tax, so as to finance the various welfare activities It is expected to fulfill. Similarly such local bodies also exercise the police powers … Section 321(2) of the Act authorizes the collection of a license fee. in contradistinction to property tax in Section 78 ox the Act. (cf. Ajoy Kumar v. Local Board : [1965]3SCR47 : : [1965]3SCR47 . Naturally. Shri A.

Selvel Publicity Consultant Pvt. Ltd. and ors. Vs. Municipal Corporati ...

Court : Mumbai

Subject : Constitution

Acts : Constitution of India - Article 265; Bombay Municipal Corporation Act, 1888 - Sections 139, 139(1), 328, 328A and 479(2)

Reported in : 1992(3)BomCR322; (1992)94BOMLR562

IV Procedure and Miscellaneous which include general provisions regarding licences and permissions are clubbed together in Part VI. Section 78, empowering property tax levy falls in Part III (Taxation and Finance), while section 321, relating to licence fees … the Corporation is entitled to levy the same for granting permission for advertisements under the Bombay Municipal Corporation Act. On the basis of it being taxed still it is valid in law and the Corporation has power

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Subject : BankingTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 32(3), 32, 34, 34A, 56, 58, 60, 61, 61(1), 64, 66, 70, 70(2), 71, 71(1), 71(2), 71(3), 73, 76, 77, 78, 80, 115A, 115B, 117, 121 and 133; Andhra Pradesh Co-operative Societies (Amendment) Act, 1970; Andhra Pradesh Co-operative Societies Rules; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36, 36A and 37; Andhra Pradesh Protection of Depositors and Financial Establishments Act, 1999; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969; Banking Companies Act, 1949; Banking Laws (Amendment) Act, 1983 - Sections 42; Banking Laws (Application to Co-operative Societies) Act, 1965; Banking Regulation Act, 1949 - Sections 2, 3,

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

notice was issued to the Union of India in the Ministry of Finance, Department of Economic Affairs (Banking Division). Sri M. Ratna Reddy, learned counsel … to Banking Companies. The Amendment Act 23 of 1965 known as the Banking Laws (Application to Co-operative Societies) Act, 1965 made applicable the Banking Companies Act, 1949, with certain modifications, to a defined and specified class of Co-operative … elected management (Chairman and the Directors) for alleged irregularities. This notice was challenged along with the provisions of Section 78 of the State Act. The contention in substance was that the State Legislature was incompetent to make a

Universal Electrics Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32(1); ;Electricity Act

Reported in : [1992]196ITR860(Cal)

the same as we have mentioned in Para F of Part I of the First Schedule of the Finance Act, 1965, and similar is the position under Section 80E of the Income-tax Act, 1961. Column A provides the type

Bireswar Sirkar Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 21 and 226; ;Gold Control Rules - Rule 126(1), 126(1) and 126M; ;Gold Control Act, 1968 - Sections 4, 68 and 78; ;General Clauses Act, 1897 - Section 6; ;Finance Act, 1995; ;Gold Control Ordinance, 1968; ;Defence of India Rules; ;Central Excise Act, 1944

Reported in : (2003)2CALLT523(HC),2003(162)ELT1170(Cal)

Their nomenclature have been changed, they have now been designated as the Commissioner of Central Excise by the Finance Act of 1995. The Collector of Central Excise and Customs does not exist, which used to be the adjudicating … the ground floor of 131B, B.B. Ganguly Street, Calcutta on 2nd September, 1965 wherefrom 138 tollas 13 annas and 10.5 pies or 1619.724 grams of … The Collector of Central Excise and Customs does not exist, which used to be the adjudicating authority under Section 78 of the Act. Lastly, it was contended that no liability accrued in this matter.10. As against this, learned

Shri Bhagwandas JaIn Vs. Addl. Commissioner of Wealth-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 3; Indian Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Finance Act, 1965 - Sections 68

Reported in : [1979]116ITR347(MP)

the disclosed income included on assessment nor at the rate of 60% prescribed under Section 68 of the Finance Act, 1965, was deductible in arriving at the net wealth of the assessee '2. The assessee is a HUF, which … common question of law said to arise from its consolidated order in Wealth Tax Appeals Nos. 70 to 78 (Ind.) of 1969-70, dated December 13, 1971, to the High Court for its opinion, viz.:'Whether, on the facts

Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 154; ;Finance Act, 1965

Reported in : [1981]130ITR710(Cal)

that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits and … claiming such rebate. 4. On or about the 27th February, 1970, respondent No. 1 completed the assessment under Section 143(3) of the I.T. Act, 1961, whereby the overall total income of the appellant was computed at Rs.

Mangalam Cement Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1992)43ITD292(JP.)

High Court In Patel Bros. & Co. Ltd. 's case (supra) at page 438 reference is made to Finance Act, 1965 passed by the British Parliament wherein Sub-section (8) had been added to Section 15 of the Finance Act, … controlled by the Government. In the assessment year in question, the assessee declared to have produced 3, 43, 781.52 MT of cement (1, 31,344 MT being sold under levy and balance of 2, 12, 437 MT as

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

increasingly stringent conditions) until a general abolition of the relief (for surtax purposes) by section 12 of the Finance Act 1965. The general rule now (for all income tax purposes, though subject to some limited exceptions) is that in … (1988) 61 TC 666, Sir Andrew Morritt C summarises the facts and remarks without further comment, at para 78, that Vinelott J appears to have considered that the acquisition of the shares, the agreement with British Rail