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Harbans Lal (Dead) Vs. Sales-tax Officer

Court : Delhi

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 11

Reported in : ILR1977Delhi212

S. 1(2) of the Finance Act, 1972 says that ss. 2 to 60 shall be deemed to have come into force on 1st day of … 10, 1959 as it was not there in the rules originally framed. (9) On May 28, 1972, the Finance Act 1972 received the assent of the President. S. 69 of that Act amended the Bengal Sales-tax Act as enforced … of that Act amended the Bengal Sales-tax Act as enforced in Delhi by introducing a set of new sections beginning from 12A to 12F. S. 12C contains the principle of joint and several liability of the partners

Birla Vidhya Vihar Trust Vs. Commissioner of Income-tax, Central I

Court : Kolkata

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Section 10(22); ;Income Tax Act, 1961 - Section 10(1) and 10(22)

Reported in : (1981)24CTR(Cal)307,[1982]136ITR445(Cal)

solely for educational purposes and not for purposes of profit.' 13. Sub-section (20A), which was introduced by the Finance Act of 1970, along with Sub-section (22A) are as follows :'(20A) any income of an authority constituted in India … held for charitable or religious purposes,--(1) Subject to the provisions of Sections 60 to 63, the following income shall not be included in the total … income from Mahadevi Birla Girls' High School and Mahadevi Birla Sishu Vihar ?'2. The assessment year involved is 1972-73. The assessee is a trust which had been recognised as such under Section 11 for the purpose of

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It is … are included within Part IV to enable the Commissioners to collect and to enforce the payment of VAT. Section 60 enables a civil penalty to be recovered in cases of dishonest evasion of VAT or the making of

Orissa State Financial Corporation Through Its Managing Director Vs. S ...

Court : Orissa

Subject : Contract

Reported in : AIR2008Ori119; [2008(4)JCR183]; 2008(I)OLR796; 2008(5)AIRKarR55(FB).

P.K. Tripathy, J.1. The dispute, is whether the Authorities under Section 56 of the Orissa Forest Act, 1972 (in short 'Act 1972') are obliged to release the vehicle from the Confiscation Proceeding or to pay the … of the Motor Vehicles Act.In view of the aforesaid interpretation of the expression 'owner' in Sub-section (3) of Section 60 of the NDPS Act, the appellant cannot be permitted to urge that the order for confiscation is bad, … Financial Corporation (in short 'O.S.F.C.') when such vehicle were purchased on being financed by the O.S.F.C. and the loan had not been liquidated by the

Madurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)

Reported in : [1975]101ITR24(SC); (1975)2SCC454; AIR 1975 SC 2016

rate the income was taken at Rs. 9,48,335 in view of Section 110 of the Act. Applying the Finance Act, 1963 (XIII of 1963), the respondent computed the residual income of the appellant at Rs. 5,39,386 and levied

Smt. Alka Gupta Vs. the Registrar Cooperative Societies and anr.

Court : Delhi

Subject : Trusts and SocietiesProperty

Acts : Delhi Cooperative Societies Act, 1972 - Sections 60; Indian Panel Code - Sections 34, 120B, 406, 420, 467, 468 and 471

Reported in : 149(2008)DLT615

had also applied for a loan from the Life Insurance Corporation Housing Finance Ltd. and on the request of the petitioner, the respondent No. 3 … as follows.4. The respondent No. 3 is a Cooperative Group Housing Society registered under the Delhi Cooperative Societies Act, 1972 vide registration No. 498 GH. The petitioner who claims to be a regular and bonafide member of the … said observations.8. Pursuant to the order dated 20th December, 2002, the petitioner made a reference of dispute under Section 60 of the Delhi Cooperative Societies Act against the respondent No. 3 Society as case No. 1098/AR/ARB/2002-03/548-49, which was

Janki Devi and ors. Vs. Sales Tax Officer and anr.

Court : Delhi

Subject : Sales Tax

Reported in : [1977]39STC268(Delhi)

that it is retrospective in operation. Section 1(2) of the Finance Act, 1972, says that sections 2 to 60 shall be deemed to have come into force on the 1st day of April, 1972. But Section 69 … 10th March, 1959, as it was not there in the Rules originally framed.9. On 28th May, 1972, the Finance Act, 1972, received the assent of the President. Section 69 of that Act amended the Bengal Sales Tax Act as

D. Vimala Vs. Canara Bank, Mettuguda, Secunderabad

Court : Andhra Pradesh

Subject : Labour and Industrial

Acts : Code of Civil Procedure (CPC), 1908 - Sections 60(1); Payment of Gratuity Act, 1972 - Sections 4(1) and 13

Reported in : 1997(6)ALT62

Supreme Court reported in Union of India v. J. C. Fund & Finance : (1976)IILLJ69SC , it was observed by their Lordships that the Provident … various decisions and as such decisions of the Supreme Court and the relevant provisions of Payment of Gratuity Act, 1972 were not brought to the notice of the learned Judges of the Kerala High Court; that the gratuity … other legal representatives after his death and such amount is not exempt from attachment under the provisions of Section 60 C.P.C. Questioning the said orders the present revision petition is filed by the wife of the deceased Judgment-Debtor

income-tax Officer Vs. Lt. Col. G.R. Chopra

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1985)11ITD662(Delhi)

By the Finance (No. 2) Act, 1971, with effect from 1-4-1972, 'Rs. 60' and 'Rs. 35' in Sub-clauses (b) and (c) of Clause (iv), as … as under : Section 16 of the Income-tax Act, 1961, as it stands after the amendment by the Finance Act, 1974, with effect from 1974-75, deals solely and exclusively with deductions admissible against income assessable under the head … is subject to the control and supervision of the Central Government under the Central Civil Services (Pension) Rules, 1972 ('Pension Rules') (or earlier such Rules). In this connection, they highlighted that the payment of the pension, in

Balavenkatagari Rama Muni Reddy Vs. K. Fakruddin

Court : Andhra Pradesh

Subject : Land Acquisition

of the Code. Except for the decision in Jyothi Chit Fund and Finance case, where a contrary view was taken, the consistent view taken thereafter … dock workers under a scheme in absence of a notification under Section 5 of the Payment of Gratuity Act, 1972, would not be liable to attachment for satisfaction of a court's decree. The same principle was reiterated by … attachment comprising of retirement benefits of judgment debtor including provident fund, gratuity and commutation which are exempted under Section 60 (g) and (k) of C.P.C. and thereby cannot be attached much less to withhold and sent for. For