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Pokardas and Brothers and anr. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 5(1) and 5(2); ;Central Sales Tax Act, 1956 - Sections 14 and 15; Gujarat Sales Tax Act, 1969 - Sections 5(1), 18, 66, 66(1), 69 and 69(1); ;Kerala General Sales Tax Act, 1963 - Sections 5A(1) and 8; Uttar Pradesh Trade Tax Act, 1948 - Sections 3A, 7 and 31

Reported in : [1982]51STC88(Guj)

condition governing this exemption prescribed under the said schedule. Meanwhile it should also be recalled that by the Finance Act, 1969, which received the President's assent on 13th May, 1969, item No. 19 of the Excise Act which provided … amounting to Rs. 31,775 are not covered by entry 18(a) of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969, as contended by … being used even for industrial purpose. If we look at the Customs Tariff Act, 1975, we find in Chapter 59 occurring in section XI of the First Schedule that there is a reference to, 'textile fabrics' and

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

loans by the banks.In order to overcome the above difficulties, it was felt necessary to amend the Act.13. Chapter II of the Act of 1974 prescribes rights of agriculturists to alienate land/interest in land in favour of banks … in 1968 and the nationalisation of fourteen major Indian commercial Banks in 1969 was to ensure that adequate proportion of commercial Bank credit goes to … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

necessary to see the legal provisions and various circulars which have relevance to the present case.4. In 1994 Chapter V of the Finance Act, 1994 was enacted in order to tax services rendered by service providers in … to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service … on practising chartered accountants and architects having regard to Entry 60 List II of the Seventh Schedule to the Constitution and Article 276 of the

Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance Act, 1969, insofar as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative competence … articles on the contrary is quite clear that this was not the intention of the Constituent Assembly v. Chapter I of Part XI of the Constitution deals with 'Distribution of Legislative Powers.' Article 246 in this Chapter … impugned Act was not a law with respect to entry 49 List II of the Seventh Schedule to the Constitution; in other words, it held

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Constitution

Acts : Expenditure Tax Act; Bombay Finance Act, 1932 Sections 20, 21 and 22; Gift Tax Act, 1958; Madras Urban Land Tax Act, 1966; Bombay City Civil Court Act, 1948; Gold (Control) Act, 1868; Bombay Finance (Amendment) Act, 1939; Finance Act, 1969 Sections 2, 3, 4, 5, 5(1), 6, 7 and 24; Wealth Tax Act, 1957 - Sections 2 and 3; Federation Act ; Urban Immovable Property Tax Act ; Madras Agriculturists Relief Act, 1938; Income Tax Act, 1922 - Sections 3, 4, 5 and 7(1); Government of India Act, 1935 91, 92, 99, 100, 100(1) and 104; Gujarat Municipalities Act - Sections 99; Punjab Urban Immovable Property Tax Act, 1940; Bombay Municipal Act, 1888 - Sections 22; Constitution of India - Articles 1, 14, 19, 19(1), 39, 99, 198-A, 217, 223, 231, 245 to 255 and 302-325

Reported in : AIR1972SC1061a

1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance Act, 1969, insofar as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative competence … articles on the contrary is quite clear that this was not the intention of the Constituent Assembly v. Chapter I of Part XI of the Constitution deals with 'Distribution of Legislative Powers.' Article 246 in this Chapter … impugned Act was not a law with respect to entry 49 List II of the Seventh Schedule to the Constitution; in other words, it held

income-tax Officer Vs. Joseph and ors.

Court : Kerala

Subject : CompanyDirect Taxation

Acts : Income Tax Act, 1922 - Sections 18(3D), 18(6) and 51; Income Tax Act, 1961 - Sections 2(22), 2(35), 194, 276 and 276B; Companies Act, 1956 - Sections 205(3); Constitution of India - Article 20(1); Income Tax Rules - Rule 30(1); Finance Act 1969

Reported in : [1972]83ITR362(Ker)

Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to the credit of the department all the tax collected on the dividend distributed among the … without reasonable cause or excuse .... (d) to deduct and pay tax as required by the provisions of Chapter XVII-B or under Sub-section (2) of Section 226 .. .. '13. So, to fasten guilt upon the accused … 1962. It was averred in the complaint that accused Nos. 1 and 2 were the principal officers of the company during the period when the

The State of Punjab Vs. Union of India

Court : Punjab and Haryana

Subject : Constitution

Acts : Constitution of India - Articles 131, 226, 246 and 248; Wealth-tax Act, 1957 - Sections 2; Finance Act, 1969

Reported in : [1971]80ITR248(P& H)

other by a private person (C. W. 2673 of 1970), challenging the validity of Section 24 of the Finance Act, 1969, so far as the same amended relevant provision of Wealth Tax Act, 1957, and included the capital value … or withheld not be these Lists but by the various articles of the Constitution appearing not only in Chapter I of Part XI of the Constitution, but elsewhere also at numerous places, e.g., Arts. 2, 3, 10, … first ground is that agricultural land is included in Entry 49, List II in the Seventh Schedule of the Constitution known as the State List

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of Section … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of India. 12. It is

Sunil Chandra Nawn Vs. Union of India and ors.

Court : Kolkata

Subject : Direct Taxation

Reported in : (1976)5CTR(Cal)180

stood prior to and after the 1969 amendment. The Supreme Court was considering whether Section 24 of the Finance Act, 1969 which incorporated amendments to the relevant provisions of the Wealth Tax Act, 1957, having the effect of including … purpose of the different taxes have been mentioned, according to Counsel for the petitioner, in the provisions of Chapter I, Part XII, of the Constitution dealing with Finance, Property, Contracts and Suits, etc. The Articles subsequent to … the Parliament to legislate on any other matter not enumerated in list II or list III including any taxes not mentioned in either of those

Pioneer Silk Mills Pvt. Ltd. and anr., Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Additional Duties of Excise Goods of Special Importance Act, 1957 - Sections 3(3)

Reported in : 1995(80)ELT507(Del); ILR1992Delhi433

respecting the levy and collection of additional duties under the Additional Duties Act. The respondents then say that Chapter Ii of the Central Excises Act deals with levy and collection of duty and sections 3 to 12 all … Ltd. v. Director of Inspection : [1985]153ITR322(SC) , where the subject-matter was interpretation of section 80 of the Finance Act, 1965, which used identical language to that in section 3(3) of the Additional Duties Act. Section 80 of