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D. Sesharani and Ors. Vs. Managing Director, A.P. Women's Co-op. Finan ...

Court : Andhra Pradesh

Subject : Service

Acts : Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) Act, 1994 - Sections 1(2), 2, 3, 3(2), 4, 5, 6, 7, 7(1), 7A, 8, 9, 9A, 9A(2), 9A(3), 9B, 10(1), 10(2), 11, 12, 13, 13A to 13D, 13(1), 13(2), 14, 15, 16, 17, 18, 19 and 20; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) (Amendment) Act, 1998 - Sections 3(1), 4, 5, 7 and 7A; ;Minimum Wages Act; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalization of Staff Pattern) Ordinance, 1993; Kerala Essential Articles Control Act, 1986; Kerala Essential Articles Control (Amendment) Act, 1989 - Sections 11; ;Constitution of India - Articles 13, 14, 15, 16, 16(4), 19, 20, 21, 31,

Reported in : 2001(2)ALT607

as well as Section 11 (2) of the Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 intended to take away the effect of the orders of the High Court which have become final, their … of Ministers as well as Officers, held a meeting on 19-06-2000 in the Chambers of the Minister for Finance and passed the following resolution:'There is no necessity to formulate any new scheme for regularization of all the

Gurcharan Singh Vs. Directorate of Revenue Intelligence

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 2, 2(33), 2(41), 8, 11, 13, 50, 76, 77, 104, 111, 113, 123, 132, 135, 135(1), 135B, 136 and 136(1); Customs (Amendment) Act, 2003; Finance Act, 2003 - Sections 109; Foreign Exchange Regulation Act, 1973 - Sections 14, 14(1), 15 and 18; Code of Criminal Procedure (CrPC) - Sections 482; Finance (No. 2) Act, 1991; Foreign Trade (Development and Regulation) Rules, 1993 - Rule 11

Reported in : 2008(1)ALD(Cri)968; 2008CriLJ2238; 2008(128)ECC5; 2008(154)LC5(SC); 2008(224)ELT497(SC); JT2008(4)SC383; 2008(4)SCALE403; 2008AIRSCW2280; 2008(2)AICLR821; 2008(3)Supreme28

entry of goods which was even otherwise covered. It is in that contingency that Section 109 of the Finance Act, 2003 provided:109. In Section 113 of the Customs Act, -(a) in Clauses (c), (e), (f), (g) and (h), … Notification had been issued by the Central Government in terms of Section 18 of the Foreign Exchange Regulation Act, 1973 viz-a-viz Section 14 thereof providing for valuation of goods for the purposes of assessment, it was held:16. The … goods are permitted to be imported or exported, have been complied with.Section 11 empowers the Central Government by issuing a Notification to prohibit either absolutely

Standard Chartered Bank and ors. Etc. Vs. Directorate of Enforcement a ...

Court : Supreme Court of India

Subject : CompanyCriminal

Acts : Income Tax Act, 1961 - Sections 232(3), 232(3)(1), 276B, 276C, 277, 278 and 278B; Indian Penal Code (Amendment) Bill, 1972; Finance (No. 2) Act, 2004 - Sections 35HA(3); Wealth Tax Act, 1957; Indian Penal Code (IPC) - Sections 7, 11, 62, 417 and 420; Foreign Exchange Regulation Act, 1973 - Sections 56(1); Monopolies and Restricted Trade Practices Act, 1969 - Sections 48A; Code of Criminal Procedure (CrPC) , 1973 - Sections 235; Monopolies and Restricted Trade Practices (Amendment) Act, 1984 ; Foreign Exchange Regulation Act, 1973 - Sections 13, 19(1), 44(2), 18(1), 18A, 50, 51, 56, 57 and 58; Companies Act, 1956; Suppression of Immoral Traffic in Women & Girls Act, 1956 - Sections 3(1); Prevention of Food Adulteration (Amendment) Act No. 34 of 1976; Employees Provident Fund Act; Genera

Reported in : AIR2005SC2622; 2005(4)ALD10(SC); III(2005)BC119(SC); [2005]125CompCas513(SC); (2005)4CompLJ464(SC); 2005(3)CTC39; (2005)195CTR(SC)465; 119(2005)DLT687(SC); 2005(100)ECC457; (2005) 4 SCC 530

was promptly amended by Parliament by insertion of sub-section (3) by the Finance (No. 2) Act, 2004 w.e.f. 1.10.2004. The inserted sub-section (3) reads as … challenging various notices issued to them under Section 50 read with Section 51 of the Foreign Exchange Regulation Act, 1973 (for short, the FERA Act) and contended that the appellant company was not liable to be prosecuted for … it to punishment. In most of the statutes, the word 'person' is defined to include a corporation. In Section 11 of the Indian Penal Code, the 'person' is defined thus : 'The word 'person' includes any Company or

Director of Income Tax (Exemption) Vs. Shardaben Bhagubhai Mafatlal Pu ...

Court : Mumbai

Subject : Direct Taxation

Reported in : (2001)164CTR(Bom)97; [2001]247ITR1(Bom)

year in which such assets were received or 31-3-1992, whichever was later. He contended that initially, under the Finance Act of 1991, the trusts were required to dispose of or convert the assets by 31-3-1992. However, several trusts … and since they failed to do so, the exemption granted to the trust stood withdrawn for breach of section 11(5) of the Act. In this group of appeals, we are not concerned with the question as to whether

Commissioner of Income-tax Vs. Vaish Brother's and Co.

Court : Allahabad

Subject : Direct Taxation

Acts : Finance Act, 1973 - Sections 2, 2(7), 8(3), 32A, 80HH and 84(2); ;Wealth-tax Act, 1957 - Sections 5(1); Income Tax Act; Finance Act, 1966 - Sections 2(7)

Reported in : [2001]247ITR385(All); [2001]117TAXMAN579(All)

correct in holding that the assessee-company is an 'industrial undertaking' within the meaning of Section 2 of the Finance Act, 1973 ?' 2. The aforesaid question is stated to arise out of a consolidated order dated June 26, 1980,

Aeroplane Shoe Factory Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)28ITD478(Delhi)

Inserted by Finance Act, 1966 with effect from 1-4-1962.5. Explanation 2 to Section 35B Originally inserted by the Finance Act, 1973 with6. Explanation 2 to Section 37(2A) Inserted by the Finance Act, 1983 with retrospective7. Explanation 8 to Section … under Section 263 are as follows. The assessments for both these years were completed by the ITO on 11-10-1983, in accordance with the directions of the IAC under Section 144B. The ITO had made additions for both

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from … Tax Department, Udaipur, issued a notice dated August 29, 1997, under Section 11(1) of the Act for appearance on September 3, 1997, and for provisionally

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … STC 285 (State of Haryana v. Maruti Udyog Ltd.). Referring to Section 39 of Haryana General Sales Tax Act, 1973 under which also as in the instant case the assessee is required to deposit the tax assessed towards … of the order. The petitioners received the same on 5.4.2004.23.4.2004 : Notice of attachment of excisable goods under Section 11 of the Central Excise Act, 1944 issued by the Deputy Commissioner of Central Excise having jurisdiction over the

The Director of Income Tax Vs. Shardaben Bhagubhai Mafatlal Public Cha ...

Court : Mumbai

Subject : Direct TaxationTrusts and Societies

Acts : Income Tax Act, 1961 - Sections 2(31), 11(5), 13(1), 80-L, 160, 161(1), 162, 164 and 260-A; Companies Act, 1956 - Sections 617; Finance Act, 1991; Finance Act, 1992; Finance Act, 1983; Income Tax Act, 1922 - Sections 16(3)

Reported in : (2001)1BOMLR744; (2000)164CTR(Bom)97; 2001(2)MhLj695

which such assets were received or 31st March, 1992, whichever was later. He contended that initially, under the Finance Act of 1991, the Trusts were required to dispose of or convert the assets by 31st March, 1992. However, … March, 1993? FACTS :3. The assessee-Trust came into existence after 1st June, 1973. The assessee-Trust was the holder of equity shares of Mafatlal Industries upto … and since they failed to do so, the exemption granted to the Trust stood withdrawn for breach of Section 11(5) of the Act. In this group of Appeals, we are not concerned with the question as to whether

S. Pappa and ors. Vs. Government of Tamil Nadu and ors.

Court : Chennai

Subject : Service

Reported in : (1999)3MLJ347

Grade (Junior) teacher which is not in the cadre both under the Tamil Nadu Recognised Private Schools (Regulation) Act, 1973 (hereinafter referred to as 'the Act') and the Tamil Nadu Recognised Private Schools (Regulation) Rules, 1974 (hereinafter referred … principle of 'Equal Pay for Equal Work', have made the following conclusion:para. 11: The parameters for invoking the said principles would include, inter alia, nature … two years on a consolidated pay of Rs. 800 per month. Accordingly, the Government having considered the then financial budgetary provision, issued Orders in G.O.Ms.No. 846, Education, dated 25.6.1990, as to supplement the Rule, creating 1200 new … of any Educational Institution to get aid from the Government. As per Section 14(ii)(e) of the Tamil Nadu Recognised Private Schools Act, the Government is