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Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … 20136, the Prevention of Corruption Act, 19887, the Indian Penal Code, 18608 and the Code of Criminal Procedure, 19739 which are also under challenge. However, we are confining ourselves only with challenge to the provisions of PMLA. … • Preamble of the 2002 Act 23-24 • Definition Clause 25-36 • Section 3 of the 2002 Act 37-55 • Section 5 of the 2002

English Indian Clays Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3); Central Sales Tax Act, 1956 - Sections 9(1), 9(2), 9(2A) and 9(2B); Union Finance Act, 2000; Revenue Recovery Act - Sections 7 and 34; Haryana General Sales Tax Act, 1973 - Sections 48; Central Sales Tax (Amendment) Act - Sections 9 and 9(2); Constitution of India - Articles 14, 19(1), 20, 258(1), 258(2) and 265

Reported in : (2008)11VST709(Ker)

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the validation clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the validation clause introduced … assessees of the State of Haryana it is urged that Section 48 of the Haryana General Sales Tax Act, 1973 is void as it confers arbitrary and unguided power on the authorities to levy penalties.7. The first contention … in this writ petition is as to whether penal interest under Section 23(3) of the KGST Act can be imposed in respect of delayed payment

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for … to as ALV). In his opinion the monthly rent which the property might fetch within the meaning of section 23 of the Income-tax Act, 1961 (hereinafter called the Act) could not be less than Rs. 7 lakhs per

Somesh Thapliyal Vs. Vice Chancellor H.n.b. Garhwal University

Court : Supreme Court of India

Subject : Education

draft of Rs.200/- (Rs.100/- only for Uttaranchal SC candidates) in favour of Finance Officer HNB Garhwal University. The application completed in all respects along with … who were substantively appointed after going through the process of selection provided under the Uttar Pradesh State Universities Act, 1973(hereinafter being referred to as the “Act 1973”) between the 1 year 2004-2007 and after serving for more than … at this stage in their letter of appointment was violative of Article 14 of the Constitution and of Section 23 of the Indian Contract Act, 1872 and of the scheme of the Act 1973.22. Learned counsel further submits

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under … absolutely essential in that context.11. This leaves us to consider the meaning of 'total income' as found in Section 23(2). Section 23(2) deals with computation of income from house property. The stipulation was that the said income from

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which … the word 'means' (sic) of the word 'includes', which later was substituted by the Criminal Procedure Code (Amendment) Act, 1973. This gave rise to a controversy whether tribunals or officers acting in judicial capacity or exercising quasi-judicial functions … 195(2) of the Code. The learned Counsel referred us to Section 40 of the Indian Railways Act, 1890, Section 23 of the Workmen's Compensation Act, 1923 and Section 18 of the Payment of Wages Act, 1936. These provisions

Rajshree Sugars and Chemicals Limited Rep. by Its Director and Chief O ...

Court : Chennai

Subject : CommercialContract

Acts : Contract Act, 1872 - Sections 23, 24, 30 and 31; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 17, 18 and 19(6) to 19(11); Specific Relief Act, 1963 - Sections 3, 37 and 41; Banking Regulation Act, 1949 - Sections 6(1), 6(2) and 35A; Specific Relief Act, 1887 - Sections 41 and 56; SARFAESI Act; Gaming Act, 1845 - Sections 18; Gaming (Amendment) Act, 1892; Bombay Forward Contracts Control Act; Forward Contracts (Regulation) Act, 1952; Securities Contracts (Regulation) Act, 1956 - Sections 2 and 18A; Reserve Bank of India Act, 1934; Foreign Exchange Regulation Act, 1973 - Sections 73(3); Foreign Exchange Management Act, 1999 - Sections 47(2); Reserve Bank of India (Amendment) Act, 2006 - Sections 45U, 45V, 45V(1), 45V(2), 45W and 45X; Civil Proc

Reported in : 2008BusLR908; 2009(1)CTC227; (2008)8MLJ261

worst case scenario. 4. True to the above criticism, the world of finance and investments, was swept by many a tsunami in the past decade … Reserve Bank of India Act, 1934, (ii) the Banking Regulation Act, 1949 and (iii) the Foreign Exchange Regulation Act, 1973. While Securities Exchange Bureau of India (SEBI) became the regulator of the market in stocks and securities, RBI … of the Master Circulars and the Regulations issued by the Reserve Bank of India and consequently hit by Section 23 of the Indian Contract Act, 1872; (c) that the defendant-Bank failed to make a study of the risk

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

these cases are manufacturers of matches and they have challenged the Constitutional validity of S. 52 of the Finance Act of 1982, and the conditions imposed in Notification No. 22/82 [GSR 77(E)/82], dated 23-2-1982, on the ground of … petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect to Notification No. 22/82 GSR 77(E)/82,

New Okhla Industrial Development Authority Vs. Chief Commissioner of I ...

Court : Supreme Court of India

Subject : Land Acquisition

empowers the Authority to levy of tax. By Section 12 certain provisions of U.P. Urban Planning and Development Act, 1973 has been made applicable. Chapter VII deals Finance, Accounts and Audit.23. We may also notice the notification dated … of appellant contends that in view of the Explanation added to Section 10(20) of the I.T.Act, 1961 by Finance Act, 2002, the appellant is no longer covered by the definition of ‘local authority’. The definition of ‘local authority’

Commissioner of Wealth-tax Vs. M.K. Abdul Khader Haji (Decd.)

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5 and 5(1); Finance Act, 1976; Foreign Exchange Regulation Act, 1973

Reported in : [2000]242ITR728(Ker)

2 which were simultaneously inserted - by the Finance Act, 1986 (Act 23 of 1986 (see [1986] 159 ITR 17), with effect from April 1, … India, by persons of Indian origin or by citizens of India--Section 5(l)(xxxiii). Section 5(l)(xxxiii), newly inserted by the Finance Act, 1976, with effect from April 1, 1977, grants exemption, for and from the assessment year 1977-78, to an … applicable in a non-resident (external) account in any bank in India in accordance with the Foreign Exchange Regulation Act, 1973, and any rules made thereunder on the date of his return shall be deemed to be moneys brought