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East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(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 … becomes liable to pay tax. (4) The provisions of section 8 to 12 (both inclusive) shall mutatis mutandis apply to returns filed under this section

Ranoli Investment (P) Ltd. Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 104, 104(1) and 109; Finance Act, 1973

Reported in : (2003)179CTR(Guj)156

not made within the statutory period in view of the amendment which came to be introduced by the Finance Act, 1973. Under Section 104(1) of the IT Act, additional tax shall be leviable on the distributable income as reduced … came to be made on 3rd Oct., 1977, i.e., it was three days beyond the statutory period of 12 months.The concerned ITO, found at the time of assessment of the return relating to the asst. yr. 1977-78

Commissioner of Gift-tax Vs. Sah Roop Narain

Court : Rajasthan

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 2 and 4(1); Finance Act, 1980

Reported in : [1988]169ITR794(Raj)

only by virtue of Clause (e) inserted in Sub-section (1) of Section 4 of the Act by the Finance Act, 1980, with effect from April 1, 1980, that such a transaction can be treated as a gift taxable … 40 & Juvenile Justice (Care and Protection of Children) Rules, 2007, Rule 12 & 98 & Juvenile Justice Act, 1986, Section 2(h): [Altamas Kabir & … it is not hit by Section 4(1)(c) of the Gift-tax Act, 1958?' 2. The relevant assessment year is 1973-74. By a will dated January 15, 1951, executed by Mohan Lal Sanghi, father of Smt. Ayodhya Kumari, wife

Jeet Ram Kishore and ors. Vs. Sunder Singh

Court : Himachal Pradesh

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 12(1), 23A and 151 - Order 6, Rules 5, 10(4), 15, 17 and 18; ;Code of Civil Procedure (CPC) (Amendment) Act, 1973 - Section 111; ;Code of Civil Procedure (CPC) (Amendment) Act, 1999 - Sections 7 and 16; ;Code of Civil Procedure (CPC) (Amendment) Act, 2002 - Section 16(2) - Order 6, Rule 17; ;Bengal Finance Sale Tax Act; ;Customs Act, 1962 - Section 111; ;Rajasthan Premises (Control of Rent and Eviction) Act - Sections 6(1), 6(7), 13 and 13A; ;Income Tax Act; ;Terrorist and Disruptive Activities (Prevention) Act, 1987; ;Press Council Act 1978; ;Parliament Act

Reported in : AIR2005HP21

Ltd. etc. v. Additional Commissioner of Sales Tax, New Delhi, : [1978]3SCR98 , while dealing with the Bengal Finance Sale Tax Act, it was observed as under :--'Now, if there is one principle of interpretation more well … no penalty could be imposed. Learned Counsel contended that it was because of this decision that the Amendment Act, 1973 was passed by the Parliament and the term Value' was inserted in Section 111(m) of the Act, Learned … the goods exported is a contravention of the restrictions imposed by Section 12(1) then all exports on consignment basis must be held to contravene the

Govind Ram Aggarwal Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Finance Act - Section 44; ;Customs Tariff Act, 1975 - Section 3 and 3(1); ;Customs Act, 1962 - Sections 12, 14, 15, 15(1), 25 and 46; ;Constitution of India - Article 226; ;Customs Tariff Act, 1973; ;Centarl Excise Act; ;Customs Rules; ;Indian Tariff Act

Reported in : 1988(35)ELT280(Cal)

was at the rate of 20% per cent ad valorem under the provisions of Section 44 of the Finance Act. In addition thereto countervailing duty was leviable under Section 3 of the Tariff Act read with item 26AA … goods is concerned Section 14 of the Customs Act clearly provides that for the purpose of Customs Tariff Act, 1973 or any other law for the time being in force whereunder a duty of custom is chargeable on … June, 1983 and it was granted entry inwards on that day only.5. The duty leviable is governed by Section 12 read with Section 15 Sub-section (1) of the Customs Act. While assessing such valuation, the Customs Authorities were

J. Sainsbury Plc. Vs. Oconnar (inspector of Taxes).

Court : Kolkata

Subject : Direct Taxation

Reported in : [1992]197ITR462(Cal)

relief, the option agreement was an 'arrangement' within the meaning of paragraph 5(3) of Schedule 12 to the Finance Act, 1973. If so, the taxpayer company would lose the benefit of group relief by virtue of section 28 of

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 … first becomes liable to pay tax.(4) The provisions of Sections. 8 to 12 (both yjcl.usive) shall mutatis mutandis apply to returns filed under this section

Commercial Tax Officer and ors. Vs. Vishnu Agencies (P.) Ltd.

Court : Kolkata

Subject : Sales Tax

Reported in : [1975]36STC527(Cal)

are as follows:3. Respondent No. 1, Messrs. Vishnu Agencies Private Ltd., is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and a licensed stockist and dealer of cement, which is a controlled commodity and … 542 (S.C), State of Tamil Nadu v. Cement Distributors P. Ltd. A.I.R. 1973 S.C. 668, Deputy Commissioner of Agricultural Income-tax and Sales Tax, Kozmkode v. … under the said Act. Section 10 provides for the procedure for cognizance of offences under the said Act. Section 12 of the said Act provides for imposition of fine for contravention of an order under Section 3 of

Commissioner of Income-tax Vs. Chandrakant M. Tolia

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 68, 143(3), 147, 271, 271(1), 274(1), 274(2), 275, 297 and 297(2)

Reported in : (1991)96CTR(Mad)117; [1992]195ITR593(Mad)

concealment in the present case should be levied under section 271(1)(c) read with the Explanation introduced by the Finance Act, 1964. 11. According to learned counsel for the assessee, the Explanation to section 271(1)(c) would not be applicable … that law prevailing on the date when the return was filed. The reassessment were completed on March 22, 1973, and hence the law prevailing on that date should be made applicable in this case. In other words, … relating to the assessment year 1962-63, the loans related to a period 12 years back. The assessee had furnished the particulars of the parties as

Ogarhmull Choudhury and Company Vs. Commercial Tax Officer and Bureau ...

Court : Kolkata

Subject : Sales Tax

Reported in : [1982]50STC126(Cal)

petitioner has impeached the search and seizure dated 3rd August, 1973, made under Section 14(3) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act).2. The petitioner, Ogarhmull Choudhury and Company (hereinafter … and by the letter of 14th May, 1973, it was informed that by 3 separate orders, all dated 12th May, 1973, the 3 stay petitions, as mentioned hereinbefore, have been rejected. Against such determinations, a rule being