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Prafulla Kumar Sahoo Vs. State of Orissa and anr.

Court : Orissa

Subject : Service

Acts : Constitution of India - Articles 41, 45, 46, 226 and 227; Grant-in-aid Order, 1994; Orissa Education Act, 1969 - Sections 7C, 7C(1), 7C(4) and 24B

Reported in : 95(2003)CLT658; 2003(I)OLR91

follows : (I) In view of the Government decision to abolish 50% of the base level posts and Finance Deptt. Circular restricting filling up of vacant posts a decision was taken not to admit any post in … not tenable in law. Mr. Swain submitted that under Sub-section (4) of Section 7(C) of the Orissa Education Act, 1969, the State Government has made the Orissa (Non-Government Colleges, Junior Colleges and Higher Secondary Schools) Grant-in-Aid Order, 1994

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 … connection with the processing of any agricultural produce or in the manufacture of any article from such produce;7. Section 7(1) deals with the evaluation of the assets and provides that 'subject to any rules made in this behalf,

Commissioner of Wealth Tax Vs. Dr Karan Singh and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 32, 133, 134, 136, 141, 226, 245, 265 and 370(1); Wealth Tax Act, 1957 - Sections 1(2) and 3 to 7; Finance Act, 1969 - Sections 24; Constitution (Application to J & K) Order, 1954

Reported in : (1993)110CTR(SC)221; [1993]200ITR614(SC); JT1993(2)SC321; (1993)2MLJ57(SC); 1993(1)SCALE270; 1993Supp(4)SCC500

include property of every description movable or immovable excepting, agricultural land inter alia. By Section 24 of the Finance Act, 1969 (Act 14 of 1969) agricultural land was prospectively included within the ambit of assets'. It would be instructive … of the Court8. In Sudhir Chandra Nawn v. Wealth Tax Officer : [1968]69ITR897(SC) , the constitutional validity of Section 7(1) of the Wealth Tax Act was challenged. It was urged by the assesses-petitioners that Entry 86 of List

Jay Engineering Works Ltd. Vs. Government of India, Ministry of Financ ...

Court : Andhra Pradesh

Subject : Excise

Acts : Finance Act, 1969; Finance Act, 1951 - Sections 6(2) and 7(2); Central Excises Act, 1944 - Sections 37; Indian Tariff Act, 1934 - Sections 2(A) and 32; Central Excise Rules, 1944 - Rules 10, 10A, 56, 56A, 56A(2) and 56A(3)

Reported in : 1979(4)ELT307(AP)

to as 'the Act'). Stators and rotors also were mentioned under the same Entry 33 until 1-3-1969. The Finance Act, 1969, however took them out of Entry 33 and placed them under Entry 30. It may be noticed that … 6(2) the rates introduced by the Act were deemed to have come into effect on and from 1-3-1951. Section 7(2) further provided for refund of any duty collected in excess, or for recovery of any short collection arising

Nava Bharat Enterprises (P) Ltd. Vs. Commissioner of Income-tax, Andhr ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(1), 37(2A), 37(3) and 103; Income Tax Rules, 1962 - Rule 6C(3)

Reported in : [1983]143ITR805(AP)

was not an industrial company for the assessment year 1969-70 within the meaning of section 2(6)(c) of the Finance Act, 1969, and as such not entitled to the benefit of lower rate of tax ?' 2. The assessee is … not allowing the assessee's claim for deduction of the sum of Rs. 6,000 towards entertainment expenditure and Rs. 74,604 towards business promotion expenses for the assessment years 1968-69 and Rs. 1,69,280 for the assessment year 1969-70 under

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 … of the company was bound to pay the tax so deducted within 7 days from the date of deduction to the credit of the Central

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 … to which it has been so granted, and any other particulars respecting the film which may be prescribed. Section 7 provides penalty for exhibiting films without censorship certificate being obtained. Section 7A confers power of seizure of a

Smt. Dipti Roy Etc. Vs. State

Court : Orissa

Subject : Constitution

Reported in : [2005(104)FLR1116]

the State Government took a decision to revise the scales of pay of the State Government employees. The Finance Department of the Government issued a Resolution to this effect on 17th April, 1998 bearing number 18231-PCC(F)- 18/98 … to such private educational institutions and nomenclature them as 'Aided Educational Institutions.'6. Section 3(b) of the Orissa Education Act, 1969 (hereinafter called 'the Act') defines 'Aided Educational Institution' as follows:Aided Educational Institution means private educational institution which is … institution which has been notified by the State Government to receive grant-in-aid.Section 7-C(1) of the said Act defines Grant-in-aid:The State Government shall within the limits

M. Rangaswamy Vs. Commissioner of Wealth-tax

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 5, 5(1) and 28

Reported in : [1996]221ITR39(Mad)

Legislature in enacting a particular provision. We have already referred to the Explanatory Notes on Clauses to the Finance Act, 1969. From the above, it is seen that what was intended to be exempted was the growing crops, fruits … agricultural land and grass on such land;....' (unnecessary portions and provisions omitted). 7. It is also necessary to set out section 2(e) of the Act, … tax cases are by way of reference to this court from the Income-tax Appellate Tribunal, Madras Bench, under section of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), referring the following two questions for the

Chekka Anasuya Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

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