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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

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970 … This appeal is from the Judgment of the High Court of Punjab & Haryana in Civil Writ No. 2291 of 1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of

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)

20 per cent of the total amount to chargeable on such goods; and...' 19. Section 31 of the Finance Act, 1969, also is in similar terms. Based on the language, learned counsel argued that the special duty contemplated under … II(3) of Item No. 4, Item Nos. 13, 14, 14F, 15, 15A, 15B, 16, 16A, 17, 18A(2), 21, 22, 23 23A(1), 27, 30, 31(1), 33, sub-items (1), (3A) and (4) of Item No. 34 and Item No.

Commissioner of Gift-tax Vs. C. Muthukumaraswamy Mudaliar

Court : Chennai

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 15(2), 15(4), 17 and 17(1); Gift Tax (Amendment) Act, 1962

Reported in : [1975]98ITR540(Mad)

April 1, 1969, will be that laid down under the law in force before its amendment by the Finance Act, 1969, namely, 2% of the wealth-tax payable for every month during which there was failure, without reasonable cause, to … June 30, 1962. But the return was actually filed only on October 22, 1963. The Gift-tax Officer completed the gift-tax assessment on March 31, 1964 … Ramanujam, J.1. The following question has been referred to this court under Section 26(1) of the Gift-tax Act, 1958 :'Whether, on the facts and in the circumstances of the case, the

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 … in all these appeals. Complaints were brought against the respondents-office bearers of the 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 … by the provisions of Chapter XVII-B or under Sub-section (2) of Section 226 .. .. '13. So, to fasten guilt upon the accused the complainant

Chekka Anasuya Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1982)2ITD60(Hyd.)

80C by the Finance Act, 1969, have been elaborated in the following portion of the departmental circular No. 22 dated 17-7-1969 : 43. The Finance Act, 1969, had amended the provisions of Section 80C of the Income-tax … the following passage occurring at page 1181 of Chaturvedi and Pithisaria's Income-tax Law, Second Edition : II. The Finance Act, 1969-Changes made in Section 80C by the Finance Act, 1969, have been elaborated in the following portion of the

Commissioner of Wealth Tax, Amritsar Vs. Suresh Seth Overruled

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 14(3), 15, 16, 17, 18, 18(1) and 27(1); Wealth Tax (Amendment) Act, 1964 - Sections 18; Finance Act, 1969; Constitution of India - Articles 20(1) and 136; Indian Mines Act, 1923 - Sections 39; Factories Act, 1948; General Clauses Act - Sections 6

Reported in : AIR1981SC1106; (1981)21CTR(SC)349; [1981]129ITR328(SC); 1981(1)SCALE729; (1981)2SCC790; [1981]3SCR419; 1981(13)LC555(SC)

to maximum of 50% of the wealth-tax payable under Section 18(1)(a) before its amendments on 1.4.69 by the Finance Act, 1969 : Rs. 115/-(ii) For the period from 1.4.69 to 18.3.71 : Penalty at 1/2% of the net wealth … on or before June 30, 1965. The Wealth-tax Officer completed the assessments for the aforementioned years on March 22, 1971 determining the total wealth at Rs. 1,45,800/- for the assessment year 1964-65 as against the declared wealth

Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Once again, the provisions of Section 18 of the Wealth-tax Act. were amended by Section 24 of the Finance Act, 1969, and Clauses (i) and (ii) of the Wealth-tax (Amendment) Act, 1964, were substituted by the following Clauses (i) … return on June 27, 1966, admitting a net wealth of Rs. 6,62,543. The assessment was completed on July 22, 1966, on a net wealth of Rs. 11,30,232. There was a delay of about 60 months in filing

State of Kerala Vs. Attesee (Agro Industrial Trading Corporation)

Court : Supreme Court of India

Subject : Sales Tax

Acts : Constitution of India - Articles 269, 286, 286(2) and 286(3)

Reported in : AIR1989SC222; 1989(19)ECC60; 1988(38)ELT720(SC); JT1988(4)SC250; 1988(2)SCALE1597; 1989Supp(1)SCC733; [1988]Supp3SCR601; [1989]72STC1(SC)

sheets, bed-spreads, counter-panes and table cloths, but do not include any such fabricItem 19 was amended by the Finance Act, 1969. After amendment, it reads thus:19. Cotton fabrics'Cotton Fabrics' means all varieties of fabrics manufactured either wholly or partly … artificial silk fabrics as defined in item nos. 19, 20, 21 and 22 respectively of the First Schedule to the Central Excises and Salt Act, … or reference arises for consideration in these appeals arising out of certain assessment to sales tax in Kerala. Section 9 of the Kerala General Sales Tax Act, 1963 which came into force on 1.4.1963 granted exemption from

D.R. Kohli, Collector of Central Excise and Others Vs. Associated Film ...

Court : Mumbai

Subject : Excise

Acts : Constitution of India - Article 226; Central Excises Act, 1944; Finance Act, 1969; Cinematograph Act, 1952 - Sections 2, 3, 5, 5(A), 6(A), 7, 7(A) and 8; Cinematograph (Censorship) Rules, 1958 - Rules 22 and 36

Reported in : 1983(12)ELT754(Bom)

mtr. per mtr. otherwise specified-----------------------------------------------------------------This item no. 37 was thereafter substituted by a new Item 37 by the Finance Act, 1969, and it read as follows : 37 CINEMATOGRAPH FILMS :-----------------------------------------------------------------I Unexposed Two paise per metreII Exposed : of … make provisions for the certification of cinematograph films for exhibition and for regulating exhibitions by means of cinematographs. Section 2(dd) defines the word 'film' as a cinematograph film. As defined by Section 2(c), 'cinematograph' includes any apparatus … 29, 1975, passed by Bhatt, J. allowing the respondents' petition under Article 226 of the Constitution of India.2. The facts which are not in dispute

Commissioner of Income-tax Vs. A. Yonus Kunju

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69A, 147, 148, 256 and 271(1)

Reported in : [1997]228ITR147(Ker)

incorrect because Sub-sections (1) and (1A) of Section 217 of the Income-tax Act, 1961, were substituted by the Finance Act, 1969, with effect from 1970 which would obviously mean that the order of the Tribunal in the context is