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Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the … defines 'mutatis mutandis' as 'with the necessary changes in points of detail'. Black's Law Dictionary (Revised 4th Edn., 1968) defines 'mutatis mutandis' as 'with the necessary changes in points of detail, meaning that matters or things are

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 … specified. This item 33 was subsequently modified as item 27 by the Central Excise (Conversion to Metric Units) Act, 1968 but the contents thereof remained the same. Item 27 mentions the following commodities for the purpose of levying … duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the powers under Section 25 of the Customs Act as Customs duty. The respondent denied that the provisions of Section 27 of the

The Union of India (Uoi) and ors. Vs. the Elphinstone Spinning and Wea ...

Court : Mumbai

Subject : ExciseCustom

Acts : Central Excise Act, 1944 - Sections 3, 7, 8, 9, 9A and 9(1); Central Excise Rules, 1944 - Rules 2, 8(1), 9A, 9A(1), 9A(2), 9A(3), 9A(7), 9A(8) and 9A(9); Provisional collection of Taxes Act, 1931; ;Constitution of India - Article 226; Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975;Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975

Reported in : 1978(2)ELT680(Bom)

whether the said item 22B was new head of excise duty created for the first time by the Finance Act of 1968 or was a reclassification of the said Item 19. Rege J. negatived the contention of the … other artificial plastic materials.'The rate of duty prescribed in that Item was 25% ad valorem. In respect of this Item 22B a declaration was made … to the relevant provisions of the said Act and the rules as they stood at the material time. Section 2 is the definition section. Clause (d) of that section defines the term 'excisable goods' as meaning goods

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

consideration for its supply of technical know-how or technical services under approved agreements.Sec. 80-O was amended by the Finance Act, 1968, to enhance the deduction available under that section to 100 per cent of the income by way of … the following decisions : (3) Industrial Consulting Bureau (P) Ltd. vs. CIT (1991) 189 ITR 346 (Bom); and 25. Our attention was also invited to the decision of the Kerala High Court in the case of CIT

Commissioner of Income-tax, Gujarat Vs. Khetshibhai Madhani

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act - 1961 - Sections 271(1), 271(1), 274, 274(1) and 274(2)

Reported in : [1972]85ITR315(Guj)

setting out the section as it stood during the assessment year 1961-62 prior to its amendment by the Finance Act, 1968 - that if the Income-tax Officer, in the course of any proceedings under the Act, is satisfied that … much larger profit in business. The Income-tax Officer, accordingly, assessed the assessee on a total income of Rs. 25,557 and since, in the course of the assessment proceedings, the Income-tax Officer was satisfied that the assessee had

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

Court : Kolkata

Subject : Sales Tax

Reported in : [1976]38STC163(Cal)

of the retrospective operation of the 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 by Sub-section (1) of Section 4 … 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, … was re-enacted. By the West Bengal Taxation Laws (Amendment) Act, 1969 (Act 25 of 1969), the earlier Act was repealed and by Section 4 of

Moka Narasimhulu Vs. Wealth-tax Officer, A-ward and anr.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1) and 25; Constitution of India - Article 226

Reported in : [1979]119ITR105(AP)

even word ' manufacture '. Referring to the four categories to whom certain benefits were given under the Finance Act, 1968, it was pointed out that the reference is only to the manufacturing concerns as against trading concerns. The … claimed ; nor was it claimed before the appellate authority, viz., the AAC. But in a revision under Section 25 of the W.T. Act before the Commissioner this exemption was claimed and the Commissioner ruled that the undertaking

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was … 1959. read with Rule 10, U. P. Nagar Mahapalika Water Supply Rules. 1968) to install 'Meter' and realise charges for water consumed on actual consumption … of Nagar Mahapalika Adhlniyam. Petitioner also contended that no Rules. Regulations or By-laws were framed as required under Section 25 (2) (vi) and under Sections 59, 61. 62 and 63 of Act. 1975. Petitioner also contended that Jal

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, … Act, 1908. In making this direction, we have kept in . mind the powers of the Registrar under Section 25 of the Registration Act also by which the Registrar has been conferred with powers to condone the delay

Sri Nethaji Educational Society and ors. Vs. the State of Karnataka an ...

Court : Karnataka

Subject : Trusts and Societies

Acts : Karnataka Societies Registration Act, 1960 - Sections 25

Reported in : ILR1996KAR3058; 1996(6)KarLJ762

of Rs. 1,00,000/- - Held, Keeping in view that the Income Tax Act 1961 was amended by the Finance Act of 2005 permitting an individual to deposit to the maximum of Rs. 1,00,000/-, in any of the specified … taken steps to amend paragraph 3 of the P P F Scheme, 1968 as amended earlier by increasing the subscription limit from time to time. … J.1. An order issued by the 4th respondent-Registrar of Societies, Kolar, in consequence of an enquiry conducted under Section 25 of the Karnataka Societies Registration Act, 1960 is what has been brought under challenge in these Writ Petitions.