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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 … Government so directs', and Clauses (b), (c), (f) and (g) stand deleted.16. In exercise of powers conferred by Section 29 of the Abkari Act the Government of Kerala has framed Rules for the establishment and working of Distilleries, … 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

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior

Amritha Cyber Park (P) Ltd. Vs. Kerala Financial Corporation

Court : Kerala

Subject : Property

Acts : Kerala Revenue Recovery Act, 1968 - Sections 69, 69(2) and 71; Recovery of Debts due to Banks and Financial Institutions Act, 1999 - Sections 19 and 34(2); UP Public Monies (Recovery of Dues) Act, 1972; State Financial Corporations Act, 1951 - Sections 29, 31 and 32G; Industrial Finance Corporation Act, 1948; Unit Trust of India Act, 1963;Industrial Reconstruction Bank of India Act, 1984;Sick Industrial Companies (Special Provisions) Act, 1985;Small Industries Development Bank of India Act, 1989

Reported in : [2007]136CompCas446(Ker); 2006(2)KLT394

Act or the rules made thereunder 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 (63 of 1951), the Unit Trust … Nair, J. 1. Petitioner is challenging revenue recovery proceedings initiated under Section 69(2) of the Kerala Revenue Recovery Act, 1968, hereinafter called the 'RR Act' for recovery of arrears of loan availed by the petitioner from the first … only refer to recoveries provided under the SFC Act, that is Sections 29 and 31 of the SFC Act, I do not find any such

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … functioning democracy. Information about funding to political parties is necessary for an informed voter since the Symbols Order 1968 and the provisions of the Tenth Schedule allow political parties to influence legislative outcomes and policies; l. The … parties by companies and individuals. The Companies (Amendment) Act 1960 included Section 293A7 to regulate contributions by companies. The provision stipulated that companies cannot contribute

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, … and in the circumstances of the case, where more than one return is filed, one before April 1, 1968, and the other after April 1, 1968, and where some income is concealed in both the returns, the … make on it. The Tribunal, accordingly, passed a remand order dated June 29, 1979, and called upon the Inspecting Assistant Commissioner to submit a report

Commissioner of Income-tax Vs. Godfrey Philips India Limited

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 104; Finance Act, 1968; Finance Act, 1967

Reported in : (1986)52CTR(Bom)32; [1986]161ITR684(Bom); [1986]25TAXMAN29(Bom)

taken into account for the purpose of levying tax at the rate of 7.5 per cent. under the Finance Act, 1968, and consequently holding that dividend declared was only Rs. 8,00,000 as against Rs. 15,50,000 adopted by the Income-tax … 1968-69, the corresponding previous year being the calendar year 1967.3. On June 29, 1967, the assessee declared at its annual general meeting a dividend of … Bharucha, J.1. The question for consideration in this reference made at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961, reads thus :'Whether, on the facts and in the circumstances of the

Commissioner of Income Tax Vs. Hynoup Food and Oil Ind. Pvt. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 29, 30 to 43A and 256(1); Finance Act, 1968; Income Tax Rules, 1962 - Rule 6DD

Reported in : (2005)199CTR(Guj)350; [2007]290ITR702(Guj)

claimed in respect of such payments. In order to remedy such situation, section 40A was added by the Finance Act of 1968 and it came into force with effect from April 1, 1968. While introducing the Bill in … carried the matter in appeal before the CIT (Appeals) who, for the reasons stated in his order dated 29th December, 1989, confirmed the assessment order on this count. The assessee carried the matter in appeal before the

Commissioner of Income-tax Vs. A. Sreenivasa Pai

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(5), 271 and 271(1)

Reported in : (2000)160CTR(Ker)216; [2000]242ITR29(Ker)

Section 271 by the said Finance Act (Section 40 of the Finance Act, 1964). In between, by the Finance Act, 1968, the base for levy of penalty became the amount of concealment as against the quantum of tax sought … For the assessment year 1987-88, the return of income on behalf of the firm was filed on June 29, 1987, declaring a total income of Rs. 2,77,698. On October 16, 1987, the assessee filed a revised return

Purshottam Dayal Varshney and anr. Vs. Commissioner of Income-tax and ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 240 and 244

Reported in : [1974]94ITR187(All)

Act, although the liability to pay tax is cast upon an assessee each year in accordance with the Finance Act of that year, yet the tax becomes due and payable only when an assessment order is passed and … passed a fresh assessment order after about six years on April 27, 1968. This time the dividend income was excluded from the assessment of the … tax becomes due and payable only when an assessment order is passed and a notice of demand under Section 29 of the Indian Income-tax Act, 1922, and Section 156 of the Income-tax Act, 1961, is served upon the

Gujarat Ginning and Mfg. Co. Ltd. Vs. Commissioner of Income-tax, Guja ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 22, 23, 24, 24(1), 25, 26, 27, 28, 66, 81(1) and 110

Reported in : [1977]107ITR590(Guj)

mentioned at this stage that with effect from April 1, 1969, by virtue of the provisions of the Finance Act, 1968, section 24(1)(iii) has been deleted. The Income-tax Officer apportioned the amount of interest between the properties on the one … of joint ClaimYear interest paid mortgage of buildings and allowedmachineries_____________________________________________________________________Rs. Rs. Rs.1962-63 43,658 27,193 18,1291963-64 35,654 18,860 13,3801964-65 29,403 11,667 8,2001965-66 25,723 7,504 5,3471966-67 22,077 3,440 2,3411967-68 31,007 35 Disallowed in full________________________________________________________________________3. Against the decision of the