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Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

principle of that decision is to be applied, the special excise duty levied under section 27(4) of the Finance Act, 1973, has to be treated as part and parcel of the excise duty leviable under the Central Excises and … p. to 100p. per kg. has been shown herein. 6. A special duty of the excise equal to 20% of the total amount of duty of excise chargeable under the Central Excises and Salt Act was levied

Vinod Trading Co. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 2, 2(34), 5A, 17, 17(2), 17(4), 17(5), 18 and 18(1); Central Sales Tax Act, 1956 - Sections 21; Assam General Sales Tax Rules, 1993 - Rule 2; Andhra Pradesh General Sales Tax (Amendment) Act, 1985 - Sections 14; Assam Finance (Sales Tax) Act, 1956 - Sections 20; Haryana General Sales Tax Act, 1973 - Sections 31; Income Tax Act, 1922 - Sections 34; Income Tax (Amendment) Act, 1961 - Sections 147

additional tax can imposed.27. In Baijnath Biswanath , dwelling on the scope of power of the Commissioner under Section 20 of the Assam Finance (Sales Tax) Act, 1956 to effect a suo motu revision of any order of … the assessing authority was not a 'definite information' comprehended in Section 31 of the Haryana General Sales Tax Act, 1973 which justified reassessment of tax was held by the High Court of Punjab and Haryana in Haryana Co-operative

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … Development Authority, Raebareli, urging that the assessee is a body constituted under the U.P Urban Planning and Development Act, 1973. As their activities were aimed at public purpose, it applied for registration u/s 12AA of the IT Act, … both movable and immovable, and to contract, and may by the said name sue and be sued.” 66 Section 20 of the GMB Act 39 minor ports in the State of Gujarat, and for all matters connected therewith.

S. Ananda and ors. Vs. State of Tamil Nadu and ors.

Court : Chennai

Subject : Labour and Industrial

Acts : Tamil Nadu Pension Rules - Rule 44; Indian Contract Act, 1872 - Sections 14(5), 20 and 22; Madras State Subordinate Service General Rules - Rule 9; Punjab Municipal Act - Sections 236

Reported in : (1983)IILLJ277Mad

their option and had become the servants of the Corporation, the Government has issued G.O. Ms. No. 284, Finance dated 31st March, 1980 suspending the earlier G.O. Ms. No. 731, Industries (Special) dated 21st May, 1974. The … deputationists, the Government issued G.O.Ms. No. 803, Industries (Special) dated 18th May, 1973 with a view to give a further chance to the deputationists to … the terms and conditions contained in G.O.Ms. No. 731, Industries, dated 21.5.1974 is void and unenforceable as per Section 20 of the Indian Contract Act, 1872 because it has been passed by a mistake and is not based

In Re: Advance Ruling A. No. P-5 of

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (1997)223ITR379AAR

the Indian Income-tax Act, 1922. The first interpretation given above is in accordance with the speech of the Finance Member in the Central Legislative Assembly while introducing the relevant amendment Bill, has been adopted by a circular … Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991; Foreign Exchange Regulation Act, 1973 - Section 2 and 2(26); Unit Trust of India Act, 1963 - Section 32(1) 1. The applicant, in … be resident but not ordinarily resident for the assessment years 1996-97 to 2004-05 as he will have been a "resident" in eight and less number

Mohd. Mustafa Ahmed Alvi and ors. Vs. Union of India (Uoi) and ors.

Court : Andhra Pradesh

Subject : FERA

Acts : Foreign Exchange Regulation Act, 1973 - Sections 9(1), 9(3), 49(1), 49(3), 49(4), 50, 51, 51(3), 52(1), 52(2), 52(3), 52(4), 52(5) and 64(2); Foreign Exchange Management Act, 1999 - Sections 49, 49(3) and 49(4); General Clauses Act, 1897 - Sections 6

Reported in : 2006(1)ALD749; [2007]137CompCas815(AP); [2006]68SCL462(AP)

for the file of Union of India represented by the Secretary to Government, Department of Revenue, Ministry of Finance and Company Affairs, New Delhi-1st respondent in SO 308(E), dated 20.3.2003 and the consequential proceedings issued by the … cases against the petitioners for contravention of Sections 9(1)(a), 9(1)(b), 9(1)(d), 9(3) and 64(2) of Foreign Exchange Regulation Act, 1973 (hereinafter called as FERA). Show-cause notices to the petitioners were issued on 22.2.1995 followed by call notices on … Enforcement, New Delhi-2nd respondent registered cases against the petitioners for contravention of Sections 9(1)(a), 9(1)(b), 9(1)(d), 9(3) and 64(2) of Foreign Exchange Regulation Act, 1973

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 … retirement and rights as respect disciplinary matters) of the teachers and other persons employed in any private school.12. Section 20 is as follows:20. Appointment of teachers and other employees in private schools : (1) No person who does … 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

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … the European Economic Community signed at Brussels on 22 January 1972 and the introduction of ACT in April 1973. Their arguments are directed in part to issues of domestic law. But they are also directed to the … are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have

Madan Machine Tools, New Delhi Vs. Financial Commissioner of Sales Tax ...

Court : Delhi

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941; Central Sales Tax Act, 1956 - Sections 9(3); Delhi Sales Tax Rules, 1951 - Rule 60

Reported in : ILR1979Delhi56; [1979]43STC464(Delhi)

as tax. A demand notice was served on the petitioner on 13th March, 1973 and an appeal under Section 20 of the said Act was filed by the Petitioner on 18th April, 1973. A notice was received by … Delhi and the Financial Commissioner, Delhi, respectively under the Central Sales Tax Act, 1956 read with tht Bengal Finance Sales Tax Act, 1941 as extended to the Union Territory of Delhi (Hereinafter referred to as the said

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(Hansard, Volume11) 28 September 1909 106 PART H169 The Parliament in England imposed a mineral rights duty by Finance Act 1910. Section 20 imposed a duty “on the rental value of all rights to work minerals and of … Government or private landowner, as the case may be.267. Section 3 of the Haryana Minerals (Vesting of Rights) Act 1973 allowed the State Government to acquire the rights to minerals in any land. In State of Haryana v.