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Sri. K. Mahendar Vs. the Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45(5), 143(1), 143(3), 148 and 155(7A); Finance Act, 1978; Direct Tax Laws (Amendment) Act, 1978; Finance Act, 1987; Limitation Act - Sections 5

Reported in : (2008)214CTR(Mad)598; [2008]303ITR245(Mad)

The Assessing Authority further pointed out that under Section 155(7-A) (since omitted with effect from 1.4.1992) introduced the Finance Act, 1978 with effect from 1.4.1974 and amended by the Direct Tax Laws (Amendment) Act, 1978 with effect from … interest on additional compensation. The assessee challenged the reopening of the assessment under Section 148. By order dated 21.8.2001, the Income Tax Appellate Tribunal allowed the Revenue's appeal, holding that in terms of Section 45(5)(b) of the

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

empowered to specify any other Institution, as it may think fit, to be a public Financial Institution. The Finance Act (No. 2) of 1991 came into force on and from 1st October 1991. Therefore, upto 1st October, 1991 … arise for determination in the aforesaid two Writ Petitions. A. Whether the interest tax under the Interest Tax Act, 1974 is a tax on income and, if so, whether interest accruing to UTI from loans advanced by it … deduction is given to the Credit Institution only because interest received on loans represents income. He contends that Section 21 of the Hotel Receipts Tax Act is similar to Section 18 of the Interest Tax Act. He contended

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

institutional thereto came into force on 21.9.1974 in the name of 'Rajasthan Agricultural Credit Operations (Removal of Difficulties) Act, 1974' (hereinafter referred to as 'the Act of 1974') with statement of objects and reasons, as follows:One of the … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … of the Act of 1955 is to safeguard the interest of weaker sections of the society. Sections 42, 46-A and 49-A of this Act restrict

Anand Swaroop Ram Kumar Gupta Vs. the Union of India Through the Secre ...

Court : Mumbai

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 10 and 11; Constitution of India - Article 22(5); Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Maintenance of Internal Security Act, 1971 - Sections 14; General Clause Act, 1897 - Sections 21; National Security Act, 1980 - Sections 8(1) and 10

Reported in : 1998BomCR(Cri)321

of State who was on tour. It was then submitted to the Finance Minister who finally rejected the second representation on 14th May 1996 and … who was specially empowered under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short 'COFEPOSA Act'). Under the said order dated 4th March 1996 the detenu has been ordered to … 1st representation. But, it appears to us that the power under section 14 of the Act, read with section 21 of the General Clauses Act, which is specifically mentioned in section 14 of the Act, could import or

Amrit Lal Seth Vs. Union of India and anr.

Court : Delhi

Subject : CriminalCustoms

Acts : Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Constitution of India - Article 22(5); Customs Act, 1962 - Sections 111

Reported in : AIR1987Delhi340; 28(1985)DLT396

complaint in that regard was sent to the Directorate of Revenue Intelligence. Communications were sent to Hon'ble the Finance Minister as well as to the Secretary, Delhi Administration, Delhi regarding denial of interview to an Advocate with … of the powers conferred by Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 with a view to preventing him from smuggling goods and abetting the smuggling of goods. The petitioner challenges … Lal Seth has been detained by virtue of an order dated July 21, 1984 passed by an Additional Secretary to the Government of India in

Sunita Finlease Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)100TTJ(Nag.)851

also submitted that Instruction No. 1425, dt, 16th Nov., 1981 of the IT Act, 1961 was binding under Section 21 of the Interest-tax Act, 1974. He also submitted that without prejudice to the submission as above, the ratio … TTJ (Hyd) 261, decision of Tribunal, Lucknow Bench reported as Commercial Motors Finance Ltd. v. Asstt. CIT (2002) 76 TTJ (Lucknow) 918 and the assessee's … on the facts and in the circumstances of the present case having regard to the provisions of Interest-tax Act, 1974 : 1. The orders of the AO and GIT(A) are erroneous, bad in law, arbitrary, unjust, invalid, non-speaking

Municipal Board Through Its Chairman Vs. the State of Rajasthan and or ...

Court : Rajasthan

Subject : Other Taxes

Reported in : 1975(8)WLN184

Association to the Administrator, Municipal Board, vide its later dated January 25, 1974 Exhibit-15 at page 46 of the Paper Book and asked the Administrator … was competent to rescind the earlier notification imposing the levy by virtue of the general powers provided in Section 21 of the General Clauses Act (which will-hereinafter be referred to as the GC Act). He has also raised … (Exhibit 2) was received. He further staged that the Board was passing through a financial crisis and its finances could not be put in order without realising the tax. He, therefore, sought the permission of the Government

S.S. Dhanoa Vs. Municipal Corporation, Delhi and ors.

Court : Supreme Court of India

Subject : CriminalFood Adulteration

Acts : Indian Penal Code (IPC), 1860 - Sections 21; Bombay Cooperative Societies Act, 1925 - Sections 10 and 23; Prevention of Food Adulteration Act, 1954 - Sections 19(2); All India Services (Conduct) Rules, 1968 - Rule 2; All India Services (Discipline and Appeal) Rules, 1969 - Rule 2; Code of Criminal Procedure (CrPC) , 1973 - Sections 197; Companies Act; Societies Registration Act; Prevention of Food Adulteration Rules, 1955 - Rule 12A

Reported in : AIR1981SC1395; 1981CriLJ871; [1981(43)FLR272]; (1981)IILLJ230SC; (1981)IILLJ231SC; 1981(1)SCALE919; (1981)3SCC431; [1981]3SCR864; 1981(13)LC803(SC)

have a statutory character like the Oil and Natural Gas Commission, or the Life Insurance Corporation or Industrial Finance Corporation. It is a society incorporated in accordance with the provisions of the Societies Registration Act. The fact … Public Analyst's report showed the honey to be adulerated. On April 5, 1974, the Municipal Corporation, Delhi, filed a complaint against the appellant and other … Societies Act, 1925 (hereinafter called the Society), was a public servant within the meaning of Clause Twelfth of Section 21 of the Indian Penal Code, 1860, for purposes of Section 197 of the CrPC, 1973. The question arises

Suresh Vadilal Vyas Vs. the Union of India (Uoi) and ors.

Court : Mumbai

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1) and 11; Constitution of India - Articles 21 and 22(5); General Clauses Act, 1897 - Sections 21

Reported in : 1997(2)BomCR488

2, the concerned Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi.6. Shri Karmali, has invited our attention to … who was specially empowered under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short, COFEPOSA Act), the detenu has been detained under section 3(1) of the COFEPOSA Act with a … this representation be considered by the Detaining Authority under Article 22(5) of the Constitution of India read with section 21 of the General Clauses Act, and the Detaining Authority be pleased to revoke the impugned order of detention

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … the prosecution under the Customs Act, 1962, an equal deterrent is emphasized under the provisions of the COFEPOSA Act, 1974 i.e. provisions for preventive detention. Such preventive detention prohibits smugglers from indulging in further smuggling activities. In the … at the instance of Central Bureau of Investigation, Chennai for offences under Sections 120B read with Section 420, 468, 471 IPC and Section 13(2) read … the Criminal Revision Case No. 538 of 2005 and Criminal O.P. No. 21636 of 2005 filed by the appellant herein.3. Following facts will highlight the