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State of Kerala Vs. George Jacob

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; ;Kerala Stamp Act, 1959 - Sections 2, 2(12), 3, 9, 17, 27, 33, 35, 40, 60 and 64 ;Registration Act, 1908 - Sections 23, 25, 31, 32, 35, 47, 49, 61, 74, 88 and 89; ;Transfer of Property Act, 1882 - Sections 53A, 54 and 59; ;Code of Civil Procedure (CPC) - Sections 64 - Order 38, Rule 10; ;Transfer of Property (Amendment) Supplementary Act, 1929 - Sections 10; ;Theft Act, 1968 - Sections 20(2); ;Indian Stamp Act, 1899 - Sections 2(14) and 2(17); ;Government of India Act, 1935 - Sections 175(3)

Reported in : AIR2006Ker111; 2005(4)KLT709

by a common judgment. The short facts required for the disposal of these cases are as follows.2. By Finance Act, 2005 (Act 10 of 2005), with effect from 1-4-2005, the Legislature amended the schedule to the Kerala Stamp … all formalities necessary to give validity to a document. Rv. Beck, (1985) 1 All ER 571 (CA) [Theft Act, 1968, Section 20(2)].'According to the learned Government Pleader, since the words are capable of different meanings depending on the context,

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

amount of tax credit to be certified under s. 280ZD of the I.T. Act. Section 39 of the Finance Act, 1968, read : '39. Special duties of excise on certain goods - (1) When goods of the description mentioned … p. to 100p. per kg. has been shown herein. 6. A special duty of the excise equal to 20% of the total amount of duty of excise chargeable under the Central Excises and Salt Act was levied

Hansraj Aggarwal Vs. Addl. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1), 142(2A), 143(2), 144 and 271(1); Finance Act, 1968

Reported in : [1979]119ITR688(MP)

filed on April 9, 1968, i.e., after the substitution of new Clause (iii) in Section 271(1)(c), by the Finance Act, 1968, w.e.f. April 1, 1968, the IAC held that penalty had to be computed by reference to the amount … ? 2. Whether, on the facts and circumstances, the Tribunal was lawfully correct in determining the penalty at 20% of the tax sought to be avoided ' 3. In the second case, i.e., Misc. Civil Case No.

Additional Commissioner of Income-tax Vs. Abhai Maligai

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80G(2) and 88(6)

Reported in : [1978]113ITR737(Mad)

stood before Section 88 was omitted by Finance (No. 2) Act of 1967, with effect from 1st April, 1968. The Appellate Assistant Commissioner found that Sri Ranganathaswami Temple has been declared as a historically and archaeologically important … Section 80G(2)(b) of the Act. 7. Explanation 5 to Section 80G(2) of the Act was inserted by the Finance Act, 1976, with effect from 1st April, 1976, probably with the object of getting over the effect of decisions … the order passed by the Inspecting Assistant Commissioner of Income-tax on February 20, 1965. It is no doubt true that if a statute deals merely

Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

are understood in the sense as propounded by the Allahabad High Court, they would clearly indicate that the Finance Act, 1968, was prescribing a distinct rate of tax on an item of total income which was already subjected to … 1. In this reference the question referred to us for our opinion by the Income-tax Appellate Tribunal under Section 27(1) of the W.T. Act, 1957, is as follows :' Whether, on the facts and in the circumstances … For the assessment year 1963-64, for which the previous year was S.Y. 2018 (ending on 28th October, 1962), the assessee had filed a return of

Lachmi NaraIn Vs. Union of India

Court : Delhi

Subject : Constitution

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 6(2) and 25(3); Union Territories (Laws) Act, 1950 - Sections 2; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1959 - Sections 6(2); Union Territories (Laws) Act, 1950 - Sections 2; Delhi Laws Act, 1912 - Sections 7

Reported in : ILR1971Delhi107; [1971]28STC21(Delhi)

the Notification.' (3) Accordingly by notification No. SRO-615 dated 28th April 1951. the Central Government extended the Bengal Finance (Sales Tax) Act 1941 to the Union Territory of Delhi with the restrictions and modifications laid down in … to direct that offences mentioned therein and committed in the area declared to be dangerously disturbed area under section 20 of the said Act should be tried under the summons procedure. The said Act was a temporary one.

Bengal Paper Mill Co. Ltd. and anr. Vs. Commercial Tax Officer and ors ...

Court : Kolkata

Subject : Sales Tax

Reported in : [1976]38STC163(Cal)

definition of 'business' in Clause (la) of Section 2 of the Bengal Finance (Sales Tax) Act, 1941, a definition introduced by means of an amendment … On 26th March, 1968, the President of India was pleased to enact the West Bengal Taxation Laws (Amendment) Act, 1968. By the said amending Act, the Second Ordinance was repealed. By Section 4 of the said amending Act, … provides for limitation for the purpose of assessment, appeal, revision and review. He referred to Section 11(2a) and Section 20 and Rule 80(5) and Rule 80(6) in support of his argument. He submitted that it is not always

Commissioner of Sales Tax Vs. Bharat Electrical Equipment Corporation

Court : Delhi

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941; Central Sales Tax Act, 1956

Reported in : [1987]66STC106(Delhi)

subsequently, they shifted to Rohtas Nagar, Shahdara, Delhi. They were registered as a 'dealer' both under the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi, and, also, under the Central Sales … Central Act. Proceedings for assessment both under the local and Central Act were commenced towards the end of 1968. Despite service of notice in form ST XIV, no one appeared on behalf of the firm before the … of 1967-68, and for all the quarters of 1968-69. The proviso to section 20(1) of the Bengal Finance (Sales Tax) Act, 1941 enjoins that 'no

Commissioner of Income-tax Vs. India Sea Foods

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1); Finance Act, 1968

Reported in : [1977]109ITR596(Ker)

impose penalty for these two years. Section 271(1)(c)(iii) of the Income-taxAct, 1961, before it was substituted by the Finance Act, 1968, with effect from April 1, 1968, provided that the penalty imposable shall be a sum which shall not … April 1, 1968, provided that the penalty imposable shall be a sum which shall not be less than 20% but which shall not exceed 1 1/2 times the amount of tax which would have been avoided if

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)

on 1.4.2001 the State of Kerala amended Section 5(2C) of the Kerala General Sales Tax Act; by the Finance Act of 2001, by adding an explanation which was brought into effect retrospectively from July 1, 1987 which reads … which may be noticed is the decision of the Full Court in Re : The bill to amend Section 20 of the Sea Customs Act, 1878 and Section 3 of the Central Excises and Salt Act, 1944 : … 1999 in OP Nos. 23008-23903/98, 818, 2255, 2264, 12893, 3283; 7437 and 19686/99 whereby the High Court allowed the writ petitions filed by the respondents/distillers