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Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

1944; c) The Unlawful Activities (Prevention) Act, 1967 [Chapter V (inserted in 2013)].; d) The Wild Life (Protection) Act, 1972 [Chapter VIA inserted in 2003].; 236 e) The Code of Criminal Procedure, 1973 [Chapter XXXIV - Disposal of Property].; … 2009) (w.e.f. 1-6-2009); c) The Prevention of Money-Laundering (Amendment) Act, 2012 (2 of 2013) (w.e.f. 15-2-2013); d) The Finance Act, 2015 (20 of 2015) (w.e.f. 14-5-2015); e) The Black Money (Undisclosed Foreign Income and Assets) and Imposition of

Boake Allen Limited and Others (Appellants) Vs. Her Majesty's Revenue ...

Court : House of Lords

Subject : Land Acquisition

Finance Act 1965, section 497(1) of the Income and Corporation Taxes Act 1970, and section 100(1) of the Finance Act 1972. In effect, he said that the reference in section 788(1)(b), and therefore in section 788(3)(a), of the 1988 … That conclusion seems to be reinforced when one looks elsewhere in the 1988 Act. 44. The provisions of Chapter V of Part VI of the 1988 Act, which contain sections 238 to 246, are concerned with "Advance Corporation

Collector of Central Excise, Ahmedabad Vs. Ashoka Mills Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 96V and 96W; Central Excise Act, 1944

Reported in : AIR1990SC33; 1989(24)ECC395; 1989(43)ELT79(SC); (1990)1GLR508; JT1989(3)SC576; 1989(2)SCALE553; (1989)4SCC81; [1989]Supp(1)SCR86; 1990(1)LC98(SC)

all sorts, not elsewhere specified...' became liable to duty under item 18-E of the First Schedule under the Finance Act, 1972 w.e.f. 17.3.72. The consequence was that, from 17.3.72, the yarn which was being produced by the appellants became … the same wholly or partly, in the manufacture of fabrics in their own factory. These rules appeared in Chapter V of the Rules as Section E. VI, headed 'Cotton yarn, woollen yarn, yarn falling under tariff item 18E-Special

M/S. Hotel East Park and Another Vs. Union of India and Others

Court : Chhattisgarh

Subject : Service Tax

1. The main point involved in this writ petition relates to the validity of section 66E(i) of the Finance Act, 1994 [Statutory Provisions Relating to Service Tax] (the 1994-Act). THE FACTS 2. M/s. Hotel East Park (the Petitioner) … were interpreted narrowly. 16. In the State of Himachal Pradesh Vs. M/s Associated Hotels of India Limited [A.I.R. 1972 S.C. 1131] (the Associated-Hotel case), the Supreme Court held that the supply of food to a person staying … case and the Northern-Caterers case. 32. In our opinion, section 66E(i) of Chapter-5 of the relating to service tax of the Finance Act, 1994 [Statutory … 1. The main point involved in this writ petition relates to the validity of section 66E(i) of the Finance Act, 1994 [Statutory Provisions Relating to

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

be understood in its normal sense by applying the dictionary meaning. 10. We have examined the evolution of Chapter V of the Finance Act, 1994, which embodies the law relating to service tax and find substance in the … liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … business" has the meaning assigned to it in clause (g) of section 3 of General Insurance Business (Nationalization) Act, 1972 (57 of 1972); Taxable Service 65(16)(c) to a policy holder, by an insurer carrying on general insurance business,

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 2, 65, 65(10), 65(19), 65(20), 65(22), 65(23), 65(48), 66, 66(3), 67 and 67(1); Finance Act, 1997; Constitution of India - Articles 14, 248, 248(1) and 366(29A); Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Societies Registration Act; Expenditure Act; Tamil Nadu General Sales Tax Act; Tamil Nadu General Sales (Amendment) Act, 1984; Central Provisions and Berar Regulation of Letting of Accommodation Act, 1964; Central Provisions and Berar Letting of House and Rent Control Order, 1949; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

the services were being offered. 4. The 'services' offered by 'mandap-keepers' were included for the first time by Chapter VI of the Finance Act, 1997. Some of the relevant provisions in that Chapter are as follows : … validity of and Section 116 of the amendment Act 32 of 1994 is being challenged. 3. By the Finance Act, 1994, the 'service sector' was brought under the taxnet for the first time. The said Act was amended-from … V.S. Sirpukar, J. 1. This judgment shall dispose of W. P. Nos. 1617

H.V. Thimmegowda and Others Vs. State of Karnataka

Court : Karnataka

Subject : CriminalLabour and Industrial

Acts : Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 5, 5-A, 6-A, 6C (1) and (2), 7-D, 14 (1), (1-A) and (A) and 17; Code of Criminal Procedure (CrPC) , 1973 - Sections 239, 468, 468 (2) and 469; Economic Offences (Inapplicability of Limitation) Act, 1974 - Sections 2; Constitution of India - Article 21; Indian Income-tax Act, 1922 ; Copyright Act, 1957, Sections 63; Income-tax Act, 1961; Interest Tax Act, 1974 - Sections 30; Hotel Receipts Tax Act, 1980 - Sections 37; Expenditure Tax Act, 1987; Companies (Profits) Surtax Act, 1964; Wealth-tax Act, 1957; Gift-tax Act, 1958; Central Sales Tax Act, 1956; Central Excise Act, 1944; Finance Act, 1994; Medicinal and Toilet Preparations (Excise Duties) Act, 1955; Customs Act, 1962; Gold

Reported in : 2001CriLJ3156; [2002(94)FLR928]; ILR2001KAR3683; 2001(4)KarLJ548

of 1956); 7. The Central Excise and Salt Act, 1944 (1 of 1944); 7-A. Chapter V of the Finance Act, 1994; 8. The Medicinal and Toilet Preparations (Excise Duties) Act,1955 (16 of 1955); 9. The Customs Act, 1962 … 1971); 19. The Emergency Risks (Undertakings) Insurance Act, 1971 (51 of 1971); 20. The General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); 21. The Industries (Development and Regulation) Act, 1951 vide Act 46 of 1981, Section 2'.

Dharmarth Trust Jandk Jammu and ors.Vs. Dinesh Chander NandA.

Court : Supreme Court of India

Subject : Civil

Acts : Code of Civil Procedure (CPC) - Order VI Rule 17

useful to refer to the tax treatment of Architects under the Service Tax Law. Chapter V of the Finance Act, 1994, which contains the law relating to Service tax in India defines an "architect" in Section 65(6) as:- … is, for the time being, entered in the register of architects maintained under section 23 of the Architect Act, 1972 and also includes any person engaged in any manner, whether directly or indirectly, in rendering services in the

Unnimoideen Shafi vs Deputy Thasildar(Rr)

Court : Kerala

recovery of the debt as per the certificate issued by the Tribunal and this procedure is contained in Chapter V of the Act and is covered by Sections 25 to 30. it is not the intendment of the … thereunder shall be inaddition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … following to say, specifically with respect to the question if the Uttar Pradesh Public Moneys (Recovery of Dues) Act, 1972, which is a similar, if not identical statute as the RR Act, is protected under the RDB Act