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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 … been passed under Section 59 or Section 61, as the case may be, and the period limited by Section 63 for filing an appeal from such order has elapsed, and no such appeal has been preferred or when, … 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

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 … Officer, Madras, ((1991) 1 SCC 514); (d) Banco Products (India) Ltd. Vs. Commissioner of C.Ex., Vadodara-I, (2009(235) ELT 636 (Tri-LB)); (e) CCE, Jaipur Vs. M/s. Rajasthan Spinning and Weaving Mills Ltd., (2010(255) ELT 481 (SC)) It is

State Bank of Bikaner and Jaipur and anr. Vs. Vijay Singh Mehta

Court : Rajasthan

Subject : BankingCivil

Reported in : 1986(1)WLN65

all the cases of payment of gratuity either under the Gratuity Regulations or under the Payment of Gratuity Act, 1972 should be sent to the Manager, Finance and Accounts being Secretary of the Gratuity Fund, who will in … Fund Regulations and the Gratuity Regulations. These Regulations had been framed in exercise of the power confirmed by Section 63 of the State Bank of India(Subsidiary Banks) Act, 1959 (No. 38 of 1959). So these Regulations are, undoubtedly,

Monohar Gidwany and ors. and Smt. Bhagwanti Gidwany and anr. Vs. Commi ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(40), 139, 139(1), 139(2), 139(4), 143, 144, 147, 148 and 217; ;Income Tax (Amendment) Act, 1968

Reported in : [1983]139ITR498(Cal)

source, as the case may be. ' It appears that as a result of the amendment by the Finance Act, 1972, the provisions of Section 139 were altered after April 1, 1972. The said provisions were to the following

State at the Instance of Deputy Collector, General Excise Vs. Smt. Gee ...

Court : Orissa

Subject : Criminal

Reported in : 1973CriLJ1741

at Cuttack and is also a Deputy Collector of Customs by virtue of Notification of the Ministry of Finance (Department of Revenue) Customs No. 137/63 dated 25-5-1963. Sanction for prosecution of the accused has been accorded by … of 1972), Section 56 Confiscation of vehicle - Held, The Authorities under Section 56 of the Orissa Forest Act, 1972 are not obliged to release the vehicle from the confiscation proceeding or to pay the sale proceeds of

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of … the case of Eastman Consultants (P) Ltd. vs. CBDT (1981) 132 ITR 637 (Bom).In the case of CIT vs. B. N. Bhattacharjee (1979) 118 ITR

R.B. Shreeram Religious and Charitable Trust Vs. Commissioner of Incom ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(1), 12, 12(1), 12(2), 13 and 139; Finance Act, 1972

Reported in : (1988)73CTR(Bom)145; [1988]172ITR373(Bom)

section 12(1) of the Income-tax Act, 1961, as it stood at the material time (before amendment by the Finance Act, 1972) referred only to income derived from the voluntary contributions and not to the voluntary contributions themselves, and as

The Indure Limited Vs. Commissioner of Sales Tax and ors.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 4(5), 5(2), 9, 11(1), 11(5), 12, 12(5), 12(8), 29 and 29A; Orissa Sales Tax Rules, 1947 - Rules 23, 27(1), 27(2) and 27(3); Bihar Agricultural Income Tax Act - Sections 26; Income Tax Act - Sections 34; Madras General Sales Tax Rules - Rules 14, 14(2), 17 and 17(1); Central Sales Tax Act - Sections 5(3); Tamil Nadu General Sales Tax Act, 1959 - Sections 16 and 16(1); Central Sales Tax (Andhra Pradesh) Rules - Rule 14A(9); Kerala General Sales Tax Act - Sections 19

Reported in : 102(2006)CLT309; 2006(II)OLR154; [2006]148STC61(Orissa)

and Ors. reported in : (1958)ILLJ260SC .In that case the Commercial Tax Officer assessed the dealer under Bengal Finance (Sales Tax) Act on the instruction of the Assistant Commissioner. The Court did not approve of such procedure … of 1972), Section 56 Confiscation of vehicle - Held, The Authorities under Section 56 of the Orissa Forest Act, 1972 are not obliged to release the vehicle from the confiscation proceeding or to pay the sale proceeds of … S.T.C.1.(c) Bio-Visual Products v. The State of Andhra Pradesh reported in (1986) 63 S.T.C. 476.(d) Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes),

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 … 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 of … 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

Greater Kailash Welfare Association and ors. Vs. Municipal Corporation ...

Court : Delhi

Subject : Civil

Acts : Constitution of India - Article 226; Delhi Cinematograph Act, 1952; Delhi Development Act - Sections 53A, 53A(1), 53A(2) and 53 (2); Delhi Municipal Corporation Act, 1957 - Sections 332, 339 and 347; Finance Act, 1972; Delhi Cinematograph (Amendment) Rules, 2002 - Rule 3(2) and 3(3); Delhi Cinematograph Rules, 1981 - Rules 11 and 16(2); Delhi Control of Vehicular and Other Traffic and Road Street Regulations, 1980 - Regulation 3(1) and 3(2); Delhi Development Authority Regulations; Delhi Development Regulations; Delhi Development Rules; Delhi Master Plan Development Code, 2001; Development Control Rules

Reported in : 124(2005)DLT550; 2005(85)DRJ674

needs of society.'28. In S.J. Grange Ltd. v. Customs and Excise Commrs. while interpreting a provision in the Finance Act, 1972, Lord Denning observed that if the literal construction leads to impracticable results, it would be necessary to do … that the Mini-Cinema-cum-Commercial Complex, violates several provisions of law. The petitioners allege that the 7th respondent has violated Section 332 of the Delhi Municipal Corporation Act, 1957 (hereinafter 'The 1957 Act) and undertaken construction activity without due … ECS for every 92.93 sq. metre of commercial space would translate into 63.44 ECS (i.e. 5170.03 sq. metre total built of space x 1.14). This