Advanced Search Results

Harbans Lal (Dead) Vs. Sales-tax Officer

Court : Delhi

Subject : Sales Tax

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

Reported in : ILR1977Delhi212

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 … 2 to 60 shall be deemed to have come into force on 1st day of April, 1972. But Section 69 which introduced the amendment was not given retrospective effect.; thereforee, that (as in the present case) the firm

Amritha Cyber Park (P) Ltd. Vs. Kerala Financial Corporation

Court : Kerala

Subject : Property

Acts : Kerala Revenue Recovery Act, 1968 - Sections 69, 69(2) and 71; Recovery of Debts due to Banks and Financial Institutions Act, 1999 - Sections 19 and 34(2); UP Public Monies (Recovery of Dues) Act, 1972; State Financial Corporations Act, 1951 - Sections 29, 31 and 32G; Industrial Finance Corporation Act, 1948; Unit Trust of India Act, 1963;Industrial Reconstruction Bank of India Act, 1984;Sick Industrial Companies (Special Provisions) Act, 1985;Small Industries Development Bank of India Act, 1989

Reported in : [2007]136CompCas446(Ker); 2006(2)KLT394

Act or the rules made thereunder shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 (63 of 1951), the Unit Trust … no recovery of debt due to financial institution is permissible under the UP Public Monies (Recovery of Dues) Act, 1972 after the commencement of the DRT Act. Standing counsel on the otherhand contended that the decision of the … Ramachandran Nair, J. 1. Petitioner is challenging revenue recovery proceedings initiated under Section 69(2) of the Kerala Revenue Recovery Act, 1968, hereinafter called the 'RR

Government of Karnataka Vs. M.R. Thammaiah

Court : Karnataka

Subject : LimitationCivil

Acts : Karnataka Excise Act, 1965 - Sections 17 and 69; Limitation Act, 1963 - Article 24; Karnataka Excise Act, 1965; Evidence Act, 1872 - Sections 156

Reported in : ILR1987KAR3538

barred by virtue of Section 68 of the Mysore Excise Act, 1965 ?2. Is the suit barred under Section 69 of the Mysore Excise Act, 1965 as alleged in para 9 of the written statement ?3. Whether the … The Excise Act is a regulatory Act which enables the State Government to collect revenue to augment its finances and as observed by the Supreme Court in State of Orissa -v.-Harinarayan, : [1972]3SCR784 :'Even apart from the

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

Court : Delhi

Subject : Sales Tax

Reported in : [1977]39STC268(Delhi)

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

The Chief Commissioner of Sales Tax Vs. Raj Kishan Goel

Court : Delhi

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 2; Delhi Sales Tax Rules, 1951 - Rule 10

Reported in : 21(1982)DLT15; [1982]50STC1(Delhi)

Delhi Gazette dated April 2, 1959, Amendments were made on May 28, 1972 in the Local Act by Finance Act' 1972 Section 69. Section 12-F was 'inserted' empowering the statutory authorities expressly to assess a dissolved firm. (6) The definition 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

industrial Finance Corporation of India and anr. Vs. Century Metals Li ...

Court : Delhi

Subject : Commercial

Acts : Industrial Finance Corporation Act, 1948 - Sections 30 and 41A

Reported in : 1(1989)DLT550

Santosh Duggal, J.(1) Industrial Finance Corporation of India, (IFCI for short), a statutory body established under the Industrial Finance Corporation Act, 1948 (hereinafter … were incorporated in the agreement of loan entered into on 19th August, 1972, (hereinafter referred to as the Loan Agreement).(3) As security for the payment … fails to make such repayment then without prejudice to the provisions of Section 28 of the Act and Section 69 of the Transfer of Property Act, 1882, an officer of the Corporation authorised generally or specially by the

Jodhpur Chartered Accountants Society and anr., Vs. Union of India (Uo ...

Court : Rajasthan

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65 to 68; Constitution of India - Articles - 246, 248 and 276

Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708

filed under article 226 of the Constitution of India challenging the constitutional validity of the provisions of the Finance Act by which service offered by the chartered accountants, real estate agents (property dealers) and the architects have been … is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner whether directly or indirectly, in … obligatory on every person providing taxable service to pay service tax at the rate specified in Section 66. Section 69 requires every service provider to pay service tax to register with the appropriate authority, the Superintendent of Central

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)176CTR(Raj)177

petitions filed under article 226 of the Constitution of India challenging the constitutional validity of the provisions of Finance Act by which service offered by the chartered accountants, real estate agents (property dealers) and the architects have been … is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner whether directly or indirectly, in … its obligatory on every person providing taxable service to pay service-tax at the rate specified in s, 66. Section 69 requires every service provider to pay service-tax to register with the appropriate authority, the Superintendent of Central Excise.

Hindustan Wire Products Ltd. Vs. Commissioner of Income Tax, Patiala

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 33(1)(A), 33(1)(B), 80B(7), 80E, 80I and 80I(1); Finance Act, 1972; Finance Act, 1968

Reported in : AIR1987SC566; (1986)55CTR(SC)183; [1986]161ITR749(SC); 1986(2)SCALE160; (1986)3SCC689; [1986]3SCR478

80E and subsequently of Section 80I will apply. Section 80I, it may be noted, was deleted by the Finance Act, 1972 with effect from April 1, 1973. With effect from April 1, 1968 the expression 'priority industry' was defined