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The Assistant Commissioner, Assessment-ii, Bangalore and ors. Vs. Vell ... Overruled

Court : Supreme Court of India

Subject : CriminalCompany

Acts : Income Tax Act - Sections 2(31), 266B, 276B, 276C, 276F, 277, 278, 278A, 278B, 278B(1), 279, 279(1) and 279(2); Code of Criminal Procedure (CrPC) - Sections 190(1), 197, 235(2), 360 and 482 - Order 21, Rules 32 and 33; Indian Penal Code (IPC) - Sections 62 and 326; Taxation Laws (Amendment) Act, 1975; Commonwealth Criminal Code Act, 1995; Crimes Act, 1914 - Sections 4B(3); Prevention of Corruption Act, 1947 - Sections 6 and 19; Prevention of Food Adulteration Act - Sections 17 and 20; General Clauses Act - Sections 3(42); Wealth Tax Act - Sections 35H; Employees Provident Fund and Miscellaneous Provisions Act - Sections 14A; Negotiable Instruments Act - Sections 141; Drugs and Cosmetics Act - Sections 34 and 35; Essential Commodities Act - Sections 7, 10 and 10B; Indian Merchandise Act -

Reported in : AIR2004SC86; (2004)1CompLJ21(SC); 2004CriLJ1221; (2003)184CTR(SC)193; 2003(157)ELT369(SC); [2003]263ITR550(SC); JT2003(Suppl2)SC99; 2003(7)SCALE530; (2003)11SCC405; [2003]4

In fact, at the time of introduction of the amendment bill, the Finance Minister Shri C. Subramaniam stated:'To those who make a lot of money … 47th Report of the Law Commission have been accepted and implemented by Parliament vide the Taxation Laws (Amendment) Act, 1975. Hence, the state of law as noticed by the Law Commission continues.21. A number of judgments of High … the previous sanction of the competent authority provided in the Statute like Section 197 Code of Criminal Procedure, Section 19 Prevention of Corruption Act or Section 20 Prevention of Food Adulteration Act. The basic idea behind such provision

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … J.1. Writ Petitioners challenge the constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the

Commissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;

Reported in : 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

2) Act, 1971 and Sub-section (1A) of Section 4 of Wealth Tax Act inserted by the very same Finance Act. Similarly, Sub-section (2) was introduced in Section 64 by the Finance Act, 1979 with effect from April 1, … Act, 1979 with effect from April 1, 1980. Then Explanation 3 was added by the Taxation Laws (Amendment) Act, 1975 with effect from April 1, 1976, but Clauses (i) and (ii) in Sub-section (1) remained untouched (except for … Sub-section (1) of Section 64 (as they stood prior to 1st April, 1976) of the Income Tax Act, 1961 falls for resolution in this batch

Olga Tellis and ors. Vs. Bombay Municipal Corporation and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 14, 15, 16, 19, 19(1), 21, 22, 25, 29, 32, 37, 39 and 41; Indian Penal Code (IPC) - 1860- Sections 441

Reported in : AIR1986SC180; 1985(2)SCALE5; (1985)3SCC545; [1985]Supp2SCR51; MANU/SC/0039/1985

that the legislature of Maharashtra had passed the Maharashtra Vacant Land (Prohibition of unauthorised Occupation and Summary Eviction) Act, 1975 in pursuance of which the Government had decided to compile a list of slums which were required to … the matter of housing, according to Ms. Tellis' affidavit, Government has not put to the best use the finances and resources available to it. There is a wide gap between the demand and supply in the area … Constitution. The petitioners also ask for a declaration that the provisions of Sections 312, 313 and 314 of the Bombay Municipal Corporation Act, 1888 are … settle in any part of the country which is guaranteed by Article 19(1)(e).3. The three petitioners in the group of Writ Petitions 4610-4612 of 1981

Tanna and Modi Vs. C.i.T., Mumbai Xxv and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Partnership Act, 1932 - Sections 19; Income Tax Act, 1961 - Sections 132, 132A, 133A, 139, 142 and 148; Finance Act, 1997 - Sections 71(1) and 71(2); Voluntary Disclosure of Income Rules, 1997 - Rule 10; Wealth Tax Act; Foreign Exchange Regulation Act, 1975; Companies Act, 1956; Constitution of India - Articles 136 and 142

Reported in : AIR2007SC2301; (2007)210CTR(SC)273; [2007]292ITR209(SC); 2007(8)SCALE511

out.11. A Scheme known as Voluntary Disclosure of Income Scheme, 1997 was made by the Parliament under the Finance Act of 1997.12. Relevant provisions of the said Scheme, before we embark upon the rival contentions of the parties … imposition of penalty or launching of prosecution under the Income-tax Act, the Wealth-tax Act, the Foreign Exchange Regulation Act, 1975, or the Companies Act, 1956.14. It appears that as there remained certain doubts in regard to the applicability … action. Under the Partnership Act, a partner represents a firm. He has an implied authority in terms of Section 19 thereof and, thus, any action taken by a partner of a firm vis-a-vis. the firm, unless otherwise specific

D.P. Wool Company Vs. Union of India Etc.

Court : Delhi

Subject : Sales Tax

Acts : Constitution of India - Article 19(1); Bengal Finance (Sales Tax) Act, 1941 - Sections 6(2); Delhi Sales Tax (Amendment & Validation) Act, 1976 - Sections 3(2); General Clauses Act, 1897 - Sections 6

Reported in : ILR1979Delhi27; [1979]44STC447(Delhi)

Bench decision was pending in the Supreme Court under Article 136 of the Constitution, Parliament enacted Delhi Sales-tax Act, 1975 repealing the Bengal Finance (Sales-tax) Act, 1941 as applied to Delhi with effect from 21-10-1975. On 25-11-1976 the … Finance (Sales-tax) Act, 1941 as applied to Delhi. These exemptions were illegally withdrawn by the Government, and (2) section 3 of the Delhi Sales-tax (Amendment an,d Validation) Act, 1976, which purports to validate the levy, assessment and … of sales-tax under the Second Schedule to the Bengal Finance (Sales-tax) Act, 1941 as applied to Delhi. These exemptions were illegally withdrawn by the Government,

Tamil Nadu Newsprint and Papers Ltd., Madras Vs. Appraiser, Madras Cus ...

Court : Chennai

Subject : Customs

Acts : Central Excise Act; Customs Tariff Act, 1975; Customs Act, 1962 - Sections 14, 25 and 25(1)

Reported in : 1988(15)ECC6; 1988(33)ELT22(Mad)

25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has by virtue of the declaration made in the Bill under the provisional collection … falling under Heading No. or sub-heading No. of Heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in the Column (2) of the said Table, when imported … direct the Union of India to grant exemption to the petitioner under Section 25 of the Customs Act, 1962 with regard to payment of auxiliary … same. In three writ petitions, namely, W.P. 2054, 3257 and 3258 of 1983, the petitioner prays for writs of Mandamus directing the respondents to permit

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was … Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted with effect from 1-3-2007 so as to read 'Iron ores and concentrates, all sorts' in place

Simon T.A. Vs. the Tahsildar and anr.

Court : Kerala

Subject : Municipal Tax

Acts : Kerala Building Tax Act, 1975 - Sections 2, 3, 5, 5(1), 5(2), 5(3), 5(4), 6, 7, 8, 9, 9(3), 10, 11, 14, 15 and 26; Building Tax Act, 1961; Kerala Finance Act, 1996; Constitution of India - Articles 14, 19, 265 and 301; Kerala Building Tax (Amendment) Act, 1981; ;Kerala Building Tax (Amendment) Act, 1991; Kerala Building Tax (Amendment) Act, 1996; Kerala Building Tax (Amendment) Act, 1999

Reported in : AIR2008Ker245; 2008(3)KLJ209; 2008(3)KLT826

of building tax was enhanced by Act 3 of 1992, with effect from 10.2.1992. Subsequently, by the Kerala Finance Act, 1996 (Act of 1996) the building tax is enhanced with effect from 29.7.1996. These rates are made applicable … H.L. Dattu, C.J.1. The vires of Section 5(4) of the Kerala Building Tax Act, 1975 hereinafter for the sake of brevity referred to as Act, 1975, is called in question by the petitioners … C.J.1. The vires of Section 5(4) of the Kerala Building Tax Act, 1975 hereinafter for the sake of brevity referred to as Act, 1975, is

In Re: Dhv Consultants Bv

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)197CTRAAR105

Sections 2(24), 4, 10(6), 28 to 44C, 44D, 52(1), 52(2), 57, 90, 115A, 115A(1), 115A(3), 206C and 245Q(1); Finance Act, 1975; Income Tax Act, 1922 In Re: Stanley Keith Kinnett, (1999) 238 ITR 155 (AAR); Karamat Khan v.CIT, (1965) … K.D. Singh and A.S. Narang, Members For Appellant/Petitioner/Plaintiff: Sohrab Dastur and Niraj Sheth, Advs.Income Tax Act, 1961 - Sections 2(24), 4, 10(6), 28 to 44C, 44D, 52(1), 52(2), 57, 90, 115A, 115A(1), 115A(3), 206C and 245Q(1); Finance … Narang, Members For Appellant/Petitioner/Plaintiff: Sohrab Dastur and Niraj Sheth, Advs.Income Tax Act, 1961 - Sections 2(24), 4, 10(6), 28 to 44C, 44D, 52(1), 52(2), 57,