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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 … prescribes the method by which the amount due to a defaulting subscriber has to be dealt with. Sections 26 to 29 deal with the signing of minutes, providing security etc. by prized subscribers. Section 30 to 33

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 … leviable under the Central Excise Act, 1944 and the Customs Act, 1962.25. Mr. Champaneri has further submitted that Section 26 of the Act of 2005 also assumes importance. Section 26(1) provides that every developer and the entrepreneur shall

N. Manonmani Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : MRTP

Reported in : (1996)58ITD53(Mad.)

Union in 1975, the Indian Tax Laws were not made there applicable immediately, but only w.e.f. 1-4-1989 by Finance Act, 1989, sec. 26. It was submitted that during the period from 1975 to 1989 though Sikkim was part … It was submitted that not only under equity but also on a harmonious construction of the provisions of Section 26 of Finance Act, 1989 read with Section 91 of the Income-tax Act, the assessee was entitled to Double

Sneh Enterprises Vs. Commnr. of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3, 3(6), 9A and 9A(8); Customs Act, 1962 - Sections 15, 15(1), 15A, 46 and 68; Finance Act, 2004 - Sections 26 and 76

Reported in : 2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)

but also the mischief it seeks to suppress. Evidently, with a view to suppress the mischief, if any, Section 26 of the Finance Act, 2004, was brought into the statute book. It cannot, therefore, by no stretch of … any other cost, and for profits, as determined under Sub-section (2).Sub-section (8) of Section 9A was introduced by Finance Act, 2004. Prior thereto, the statute did not contemplate application of the provisions of the Customs Act and the … on issuance of a notification by the Central Government in terms of Section 9A of the Customs Tariff Act, 1975 (for short, 'the Act'). The said provision reads thus:9A. Anti-dumping duty.- (1) Where any article is exported from

M. Ethurajan Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1998)65ITD87(Mad.)

the provisions of section 271(1)(c) by the Finance Act, 1964 and the insertion of Explanation 1 by the Finance Act, 1975 the ratio of the said Supreme Court decision as well as Anwar Ali's case will not be applicable. … [1987] 166 ITR 698/31 Taxman 495 (All.); CIT v. Rupabani Theatres (P.) Ltd. [1981] 130 ITR 747/6 Taxman 265 (Cal.); CIT v. Reliable Trading Agency [1982] 138 ITR 505/[1981] 7 Taxman 315 (Cal.); and CIT v. M.

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

the Taxation Laws (Amendment) Act, 1975. 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 through infringement of laws, monetary penalties … 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 … substituted for a sentence of imprisonment, made the corporate criminal liability possible. Section 718 of the Canadian Criminal Code imposes fine to corporate offenders and … Subsequent thereto, the Commissioner of Income Tax, Bangalore, by his order dated 26.3.1992 accorded sanction for filing of a criminal complaint under Section 276C, 277

Anjan Banerjee Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961; ;Finance Act, 1989 - Section 26; ;Constitution of India - Articles 226 and 371F

Reported in : [1994]207ITR130(Cal)

April, 1958. (Vijay Mathur),Director (TPL-II).Ministry of FinanceDepartment of Revenue.' 9. The aforesaid two notifications were followed by the Finance Act, 1989, Section 26 of which provided-'26. Notwithstanding anything contained in the notification of the Government of India in … not less than thirty members ; (b) as from the date of commencement of the Constitution (Thirty-sixth Amendment) Act, 1975 (hereafter in this Article referred to as the appointed day)-- .... (iii) the said Legislative Assembly of the

Percy (Ap) (Appellant) Vs. Church of Scotland Board of National Missio ...

Court : House of Lords

Subject : Land Acquisition

whom a contract could be concluded. The Church Commissioners paid Dr Coker's stipend and the Diocesan Board of Finance made the necessary arrangements for the payment. But neither of them appointed him, removed him or had power … whether Ms Percy's relationship with the church constitutes 'employment' as defined in section 82(1) of the Sex Discrimination Act 1975. The second issue is whether Ms Percy's discrimination claim constitutes a spiritual matter within section 3 of the … was more a contract for services than a contract of service: pages 26-27. 9. The Court of Appeal decision in President of the Methodist Conference

Mahaveer Kumar JaIn Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (1993)45ITD634(JP.)

Section 5 would be applicable does not automatically mean that all the provisions of IT Act and the Finance Act would be applicable". In the opinion of this Bench once the provisions of Section 5 are found applicable … that despite Sikkim becoming a component State of the Indian Union by and under the Constitution 36th Amendment Act, 1975 w.e.f. 26-4-1975, the Sikkim Manual 1948 and the notifications issued thereunder continued to remain in force by virtue

Prince Plastics and Chemical Industries and ors. Vs. Commissioner of S ...

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Rules, 1975 - Rules 5(2), 7, 7(3), 8(4), 9(2), 11, 17, 22, 26 and 50; Delhi Sales Tax Act, 1975 - Sections 2, 4, 4(2), 5, 39(5), 20(3), 21, 23, 24, 25, 43, 43(5), 71, 71(1), 71(2) and 72; Bengal Finance (Sales Tax) Act, 1941 - Sections 18 and 18(1); Central Sales Tax Act, 1956 - Sections 8(1), 8(4), 10, 13(3) and 13(4); Bengal Sales Tax Rules, 1941 - Rule 27A, 27A(1), 27A(3) and 27A(4); Constitution of India - Articles 19(1), 226 and 227; Madhya Pradesh Sales Tax (Central) Rules, 1957 - Rule 8(1A); Central Sales Tax (Registration and Turnover) Rules, 1957 - Rule 12(1); Madhya Pradesh General Sales Tax Act, 1958; Madras General Sales Tax Act, 1939 - Sections 19(1) and 19(2); Hyderabad Land Revenue Act - Sections 172; Delhi Sales Tax (Amendment) Act, 2000; Municipal

Reported in : [2003]131STC372(Delhi)

or (e) if the dealer has been convicted of an offence under this Act or under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as then in force in Delhi; or (f) if … on the grounds that it is ultra virus the provisions of Section 4(2)(a)(v) of the Delhi Sales Tax Act, 1975 (hereinafter referred to as 'the Act'). The immediate grievance of the Petitioners pertains to the non-issuance of Sales … form or forms in order to avail of the benefit of Rule 26. It is equally not denied that the appellant and the Corporation is