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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 … 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 … M. Jeewajee & Co. v. State of Tamil Nadu [1974] 34 STC 4. The Tribunal, therefore, held that since tarpaulins are not goods specified in

State of Maharashtra Vs. Umar Badshah Hassan Damudi

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11-I, 11J, 11K, 11L, 111, 113, 113(L), 134 and 135

Reported in : (1974)76BOMLR788

Rs. 4,88,500/- at the local market rate. It was also mentioned in the complaint that by Ministry of Finance Notification No. G.S.R. 37 dated 3-1-1969 the Central Government had declared silver bullion to be specified goods under … the State of Maharashtra as a specified area for the purposes of Chapter IV-B of the Customs Act, 1962 (as amended). It is said that … Customs, had filed a complaint charging the accused with the commission of an offence under of the Customs Act, 1962. 2. The complaint disclosed the following facts :- In pursuance of certain information the Customs and Central

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

or interest in favour of a bank for the purpose of obtaining financial assistance from that bank.Further, in Chapter IV of the Act of 1974, provision has been incorporated for recovery of dues by the bank. Sections 13 … 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

Ms. Mina Fusade, Legal Heir of the Late Prince Sayajirao Gaekwar Vs. M ...

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1); Finance Act, 1998 - Sections 87, 88, 90(1) and 95; Arbitration Act - Sections 17, 30 and 39(1); Limitation Act - Sections 5; Income Tax Act, 1961 - Sections 143(3) and 264; Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Order 9, Rule 13

Reported in : (2005)107BOMLR1160; (2006)201CTR(Bom)207; [2006]285ITR229(Bom)

Commissioner of Income-tax, who is the designated authority under Section 87(b)(i) of the Finance (No. 2) Act, 1998 ('Finance Act' for short), vide order-cum-intimation dated 10th March, 1999 rejected the applications-cum-declarations made by the petitioner under KVS Scheme … rejected the applications-cum-declarations made by the petitioner under KVS Scheme enacted under Chapter-IV of the Finance Act. The deceased had suffered best assessments under the … arrears of late Prince Sayajirao Gaekwar under Wealth Tax Act, 1957 ('Act' for short) for the assessment years 1969-70 to 1978-79; 1981-82; and 1984-85 to 1986-87 contending that the order of rejection suffers from non-application of mind

Nitte Education Trust and Another Vs. Union of India and Another

Court : Karnataka

Subject : Company

Acts : Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2

Reported in : [1997]89CompCas390(Kar)

Human Rights 1948 emphasises that education shall be directed to full development of human personality. Article 41 of Chapter IV of the Constitution recognises an individual's right to education. Their Lordships of the Supreme Court further emphasised in … for the following reliefs : (a) To declare that the provisions of the Monopolies and Restrictive Trade Practices Act, 1969, cannot be made applicable to the petitioner and further, to declare that the petitioner is neither carrying on … Parliament to legislate with respect to institutions for scientific or technical education financed by the Government of India and declared by Parliament to be institutions

Loop Telecom And Trading Limited Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

price which was fixed in 2001, the DoT did not consult the Finance Ministry and violated the decision taken by the Council of Ministers in … Restrictive Trade Practices Commission established under sub-section (1) of Section 5 of the Monopolies and Restrictive Trade Practices Act, 1969 (54 of 1969); (B) the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or … would not be appropriate for this Court to impose limitations on them. Chief Justice G B Pattanaik noted: ―8…Chapter IV containing Section 14 was inserted by an amendment of the year 2002 and the very Statement of Objects

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 … Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, Mumbai. The 5th respondent is

Resources of Aviation Redressal Association Vs. Uoi and ors

Court : Delhi

Subject : Airports

Acts : Airports Economic Regulatory Authority of India Act, 2008 - Section 13; Airports Authority of India Act, 1994 - Sections 22A, 28K; General Clauses Act, 1897 - Section 6; Monopolies and Restrictive Trade Practices Act, 1969 - Section 5(1); Consumer Protection Act,1986 - Section 9; Indian Companies Act, 1913 - Section 202

issue, whether an appeal would lie to the Appellate Tribunal. Section 17 of the Act, which occurs in chapter IV deals with Appellate Tribunal and provides that Central Government by notification in the Official Gazette can establish an … Restrictive Trade Practices Commission established under sub-section (1) of section 5 of the Monopolies and Restrictive Trade Practices Act, 1969; (ii) relating to the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a … expansion or development of the airport which is to be funded or financed by development fees as provided in clause (a) of Section 22A. Those

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 … and company at the rate or rates specified in the Schedule.4. Section 4 includes certain assets as belonging to the assessee.5. Section 5 gives certain

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 … and company at the rate or rates specified in the Schedule.4. Section 4 includes certain assets as belonging to the assessee.5. Section 5 gives certain