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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 … (8) The words used, 'If not already liable to pay tax' in clause (b) of sub-section (1) of Section 13 of the Act make it clear that commencement of the liability for the payment of tax under Section

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 … events.(8) The words used, 'if not already liable to pay tax' in Clause (b) of Sub-section (1) of Section 13 of the Act make it clear that commencement of the liability for the payment of tax under Section

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 … an individual and consequently entitled to deduction under section 80L of the Act ?(2) Whether the assessee-trust violated section 13(1)(d) of the Act in the assessment year 1993-94 by not disinvesting the shares of non-government companies by 31-3-1993

Commissioner of Income Tax Vs. Kissan Friends, Ice Factory and Cold St ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1998)144CTR(P& H)48

the Court was whether the assessee-company was an industrial company for the purpose of s. 2(7)(c) of the Finance Act, 1973 and the First Schedule thereto. The expression 'industrial company' was defined under s. 2(7)(c) of the aforesaid Act, … understood in the context as meaning bringing into existence a new and distinct commercial commodity and, therefore, that section could not be invoked by the assessee as the operation of a cold storage plant did not result

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 … Intelligence alleging that the accused named therein committed offences punishable under Sections 132 and 135 of the Customs Act, 1962 (for short the Act). 4.

Commissioner of Income Tax Vs. Purshottam Khatri

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 5(1), 6(6), 10(4), 80L, 131, 132, 132(4), 143(3), 158BB(1), 158BC and 260A; Foreign Exchange Regulation Act, 1973 - Sections 13 and 14; Finance Act, 2002

Reported in : [2007]290ITR260(MP); 2006(3)MPLJ131

observations.Mr. Rohit Arya, learned Counsel very fairly submitted that Section 158BB of the Act has been amended by Finance Act of 2002 w.e.f. 1st July, 1995 and the effect of such amendment is that the undisclosed income for … respondent outside India. He submitted that the Tribunal has failed to appreciate that under the Foreign Exchange Regulation Act, 1973 (for short, 'the FERA') and the notifications issued thereunder, any person visiting India, can bring foreign currency notes … the said deposits were out of his income which had arisen or accrued to him outside India. Since Section 13 of the FERA imposed restrictions on the import of foreign currency into India, he could establish this fact

Baldevdas R. Raheja Vs. the Union of India (Uoi)

Court : Mumbai

Subject : Company

Reported in : (1977)79BOMLR581

for any hearing being given to them. By another representation dated June 13, 1973 made by the fifteen shareholders to the Company Law Board through … general meeting of respondent No. 7 company held on May 11, 1973 and that they were entitled to act as Directors of respondent No. 7 company.2. The short facts leading to this petition may be stated as … loan from the Industrial Credit and Investment Corporation of India Ltd., which would require to raise substantial additional finances and that the said project was of vital importance to' the economy of the country. It quoted a … 1970, one hundred shareholders of the Chinai group filed a petition under Section 250 of the Companies Act, 1956, to freeze the voting rights of

Delhi Cold Storage Pvt. Ltd. Vs. Commissioner of Income-tax, New Delhi

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act; Finance Act, 1973 - Sections 2(7) and 8(3)

Reported in : AIR1991SC2125; [1991]72CompCas723(SC); (1991)3CompLJ131(SC); (1991)98CTR(SC)165; [1991]191ITR656(SC); JT1991(3)SC449; 1991(2)SCALE346; (1991)4SCC239; [1991]3SCR589

a cold storage. The year of assessment is 1913-74. An 'industrial company' as defined in Section 2(7)(c) of Finance Act, 1973 for the purposes of the First Schedule of that Act was entitled to certain concessions in the matter … the operation of blending would amount to 'processing' of ore within the meaning of Section 8(3)(b) and Rule 13. It is no doubt true that the blending of ore of diverse physical and chemical compositions is carried

Ghaziabad Development Authority and State of U.P. Vs. Delhi Auto and G ...

Court : Supreme Court of India

Subject : Property

Acts : Uttar Pradesh Urban Planning and Development Act, 1973 - Sections 3, 8 to 12, 14, 16, 56 and 57; Constitution of India - Article 14; National Capital Region Planning Board Act, 1985 - Sections 2, 7, 10, 17, 19, 20, 27, 28 and 29

Reported in : AIR1994SC2263; JT1994(3)SC275; 1994(2)SCALE357; (1994)4SCC42; [1994]3SCR248; 1994(2)LC497(SC); (1994)2UPLBEC1373

common. Writ petition No. 16382 of 1992 - Delhi Auto & General Finance Pvt. Ltd. v. State of U.P. and Anr. - filed in the … The Master Plan (Annexure I) was prepared under Section 8 of The Uttar pradesh Urban Planning and Development Act, 1973 (hereinafter referred as 'U.P. Act') for development of the area shown therein on 1.6.1986 for the period upto … that they can construct a housing colony according to their plans. Accordingly amendment of the master plan under Section 13 of the U.P. Act to restore the original land use, in the absence of any scheme to meet

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. … Act provides for imposition of fine for contravention of an order under Section 3 of the said Act. Section 13 contains certain savings under the said Act and Section 14 provides for protection to the officers and the