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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

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 … 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),

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 … date has been shifted to 1.4.1997 and a revaluation as on 1.4.1997 is required to be made under Section 14 of the Act of 1964. The respondent No.2 instead of carrying out a fresh valuation of the subject

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 … 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 … confer any right on the management 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 empowered to fix the grant at such

Hargovind Damji Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 119, 119(1), 119(2), 139, 139(1), 139(4), 139(5) and 153(1); ;Finance Act, 1990

Reported in : [2003]259ITR617(Guj)

assessment year in question is the assessment year 1973-74. The asses-see filed a return of income on August 14, 1973, declaring the total income of Rs. 10,904. The due date for filing the return under Section 139(1) … that reference to Section 139 was made in Section 119 by virtue of an amendment brought by the Finance Act, 1990, with effect from April 1, 1990. Since the assessment year involved is the assessment year 1973-74, and

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)

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 … 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

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14)

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

not concerned with the provisions of ss. 53, 54 and 54B and 54D (which were inserted by the Finance Act, 1973, with effect from April 1, 1974) and 54E (which was inserted by the Finance (No. 2) Act, 1977, … the person receiving it.6. On April 1, 1937, the Govt. of India Act, 1935, came into force. Sub- section (2) of s. 311 of the said Act defined 'agricultural income' as meaning 'agricultural income as defined for … 'agricultural income' and thus even extend its own field of taxation s. 141(1) of the said Act provided that ' No. Bill or amendment which

Ramchandra Art Silk Yarn Vs. Union of India and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 14(1), 35, 46, 50(1), (1A), 59 and 151A; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 5 to 8 and 233; Constitution of India - Article 14; Customs Tariff Act, 1975; Foreign Exchange Regulation Act, 1973; Assessment Rules, 1988 - Rule 4(1) and (2); Central Excise Act; Motor Vehicles Act - Sections 43A

Reported in : 2001(77)ECC207; 2002(139)ELT540(Guj); (2001)3GLR2395

'Indian currency' have the meanings respectively assigned to them in the Foreign Exchange Regulation Act, 1973 (46 of 1973).' Section 14 provides that for the purpose of assessment to Customs duty 'the value of such goods shall be deemed … what is described as PLAIT rate, which is explained as rates or prices maintained in the internationally reputed finance Journals, like LME Bulletin, PLATT's Weekly Report etc. The Standing Order on plastic items gives detailed guidelines and

Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 154; ;Finance Act, 1965

Reported in : [1981]130ITR710(Cal)

that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits … heard by a single Bench of this court and by a judgment and order dated the 28th November, 1973, the said rule nisi was discharged. Hence, this appeal. 8. The law as to what is a mistake … about the 27th February, 1970, respondent No. 1 completed the assessment under Section 143(3) of the I.T. Act, 1961, whereby the overall total income of … the 27th February, 1970, respondent No. 1 completed the assessment under Section 143(3) of the I.T. Act, 1961, whereby the overall total income of the

Commissioner of Income-tax, Delhi-ii Vs. Eternal Science of Man's Soci ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 11, 11(1), 11(2), 12, 12(1), 12(2), 13, 13(1), 13(2), 13(3) and 13(4)

Reported in : ILR1980Delhi1559

deals with the income of trusts and institutions from voluntary contributions. The section before its amendment by the Finance Act of 1972 with effect from 1st April, 1973, stood as follows : '12. Income of trusts or institutions … the circumstances of the case, the Tribunal was correct in law in excluding the interest income of Rs. 14,896 for the assessment year 1971-72 and Rs. 34,305 for the assessment year 1972-73 by holding that the provisions

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 … Supreme Court in Delhi Cold Storage (P) Ltd.s case (supra) came on 14th August, 1991, whereas the Division Bench of this Court had decided the