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K.J. Joseph and ors. Vs. Income-tax Officer, a Ward

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1974 - Sections 2(2), 2(6), 2(7) and 2(8); Constitution of India; Income Tax Act - Sections 4, 10(1), 66 and 110; Finance Act, 1973

Reported in : [1980]121ITR178(Ker)

petitions attack the constitutional validity of Section 2(6), 2(7)(e) and Part IV of the 1st Schedule of the Finance Act, 1973 ; and also Sections 2(2), 2(7)(b)(ii), 2(8)(e) and Part IV of the Finance Act, 1974. Section 2(6) and … attacked on three grounds: that the provision for aggregation is violative of the scheme of taxation sanctioned by Section 4 of the I.T. Act and the other sections ; that, if the impugned provisions can be fitted into

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 … the date of the commencement of the Rajas-than Urban Land Tax (Amendment) Act, 1973.(3) Notwithstanding anything contained in Section 4, the tax in respect of such lands and buildings shall be determined on the market value thereof as

Commissioner of Income-tax Vs. National Insurance Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 2(4A), 3(1), 3(3), 3(5), 3(6), 10(1) and 66(1); ;Life Insurance (Emergency Provisions) Ordinance, 1956; ;Life Insurance (Emergency Provisions) Act, 1956 - Section 7; ;Life Insurance Corporation Act, 1956; ;Finance Act, 1973 - Section 4; ;Income Tax Act, 1961 - Section 28

Reported in : [1978]113ITR37(Cal)

argument of Mr. Pal which has not been noted earlier. It is based on section 4 of the Finance Act, 1973, by which Sub-clause (d) in Clause (ii) has been inserted in Section 28 of the Income-tax Act, 1961,

State of Bihar and anr. Vs. Lucky Paper Industries

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act, - Sections 4, 48(2) and 48(3); Bihar Finance Act, 1981; Haryana General Sales Tax Act, 1973 - Sections (9)(1)

others (1990) 76 S.T.C. 71, the Tribunal was right that since Section (9)(i)(b) of Haryana General Sales Tax Act, 1973 has been declared ultra vires, the levy of tax on estimated value of raw materials under Section 4 … Kr. Prasad and Jayanandan Singh, JJ.1. In exercise of the power conferred under Section 48(3) of the Bihar Finance Act, upon receipt of an application under Clause (b) of Sub-section (2) of Section 48 of the Act, this

Suresh Chand Talera Vs. Commissioner of Income Tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(1), 10, 64(1A), 133A, 145, 145(2), 146 and 260A; Finance Act, 1973; Finance Act, 1996 - Sections 2; Essencial Dispute Act - Sections 6 and 16; Constitution of India - Article 366(9)

Reported in : (2006)201CTR(MP)153; [2006]282ITR341(MP)

the rate that is to be applicable to the income of the appellant. He submitted that since the Finance Act, 1973, every Finance Act has been making such provision for taking into consideration the agricultural income of the assessee … exempted from tax for the purpose of determining the rate of tax. He referred to the provisions of Section 4 of the Act to show that the income-tax is to be charged on the income of a person

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 … 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

North Arcot Ambedkhar and Sambuvarayar District Recognised Private Aid ...

Court : Chennai

Subject : Constitution

Reported in : (1999)1MLJ635

no hardship for any students.22. All these schools are governed by the Tamil Nadu Recognised Private Schools (Regulation) Act, 1973. Section 4 of the Act says that no private schools could be established without the sanction of the Government. Section … high power committee with Secretary to Government, Education, Science and Technology Department as Chairman and Secretary to Government, Finance Department or his nominee, Director of School Education and others. The Committee was asked to suggest revised norms

Commissioner of C. Ex. Vs. Saktigarh Textile Industries Pvt. Ltd.

Court : Kolkata

Subject : Excise

Acts : Limitation Act, 1963 - Sections 3, 4, 5, 24 and 29(2); ;Central Excise Act, 1944 - Sections 35G, 35G(1), 35G(3), 35H and 35(1); ;Finance Act, 1999 - Sections 35H; ;Foreign Exchange Regulation Act, 1973 - Section 54; ;Foreign Exchange Management Act, 1999 - Sections 35, 112, 128 and 130A; ;Income Tax Act - Sections 256 and 256(2); ;Customs Act, 1962 - Section 130(3); ;Wealth Tax Act, 1957 - Sections 35H and 27(2); ;Limitation Act, 1908 - Sections 3, 5 and 5(9); ;Representation of Peoples Act, 1951 - Sections 81, 82, 86 and 117; ;Uttar Pradesh Sales Tax Act, 1948 - Section 10; ;Arbitration Act, 1940; ;Arbitration and Conciliation Act, 1996 - Section 34; ;Andhra Pradesh (Telan-gana areas) Tenancy and Agricultural Lands Act, 1950; ;Code of Civil Procedure (CPC) - Section 151

Reported in : 2005(188)ELT8(Cal)

Court of its power to condone the delay which is otherwise available by reason of the provisions of Section 4 to 24 of the Limitation Act, as contemplated under Section 29(2) thereof. So far as the Finance Bill, … Section 35H of the Central Excise Act, 1944 and points out that this Section 35H was inserted by Finance Act, 1999 replacing the earlier provisions where the period of limitation was less than the period of limitation provided … the statute dealing with Revenue Laws operating in the Revenue field.7.2 Section 54 of the Foreign Exchange Regulation Act, 1973 while providing for appeal to the High Court prescribed that an appeal should not be entertained if filed

Union of India (Uoi) and ors. Vs. Vazir Sultan Tobacco Co. Ltd.,

Court : Andhra Pradesh

Subject : ExciseCustoms

Acts : Central Excise Act, 1944 - Sections 3, 4 and 30; Finance Act, 1955 - Sections 4; Sea Customs Act, 1878 - Sections 3, 4 and 30; Central Excises (Amendment) Act, 1973 - Sections 4; Government of India Act, 1935

Reported in : 1978(2)ELT461(AP)

Salt (Amendement) Act, 1973 does not arise for consideration in this judgment. Section 4, after its substitution by Finance Act, 1955 provided as follows.9. It is the contention of the Revenue in these writ appeals, which have been

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 … the Act having been re-enacted materially on the same lines as Section 4B of the Indian Income-tax Act, 1922. The first interpretation given above is