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Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - Import of Aluminium Ingots--Bate of Duty … while carrying passengers or cargo, at any place other than a customs port, except in cases of distress (Section 29). The customs port is specially appointed by the Central Government for the purpose of unloading imported cargo or

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 … 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 deal with

Aryavarta Plywood Limited Vs. Rajasthan State Industrial and Investmen ...

Court : Delhi

Subject : Company

Acts : Companies Act, 1956 - Sections 125, 446(1) and (2), 454, 456, 456(2), 457, 529A, 537 and 537(1); State Financial Corporation Act, 1951 - Sections 29, 31 and 32(10); Transfer of Property Act, 1882 - Sections 69; Code of Civil Procedure (CPC), 1908 - Order 34

Reported in : [1991]72CompCas5(Delhi)

joint equitable mortgage was created in favor of the Corporation as well as in favor of the Industrial Finance Corporation of India, which was also a secured creditor of the company to the extent of the loan … inspection of the records, that the company was incorporated on November 24, 1975, and had its registered office in New Delhi. The company had its … replay, the respondent vide its letter dated October 13, 1988, alleged that, by virtue of the provisions of section 29 of the State Financial Corporations Act, 1951, hereinafter called 'the said Act', the company had been taken over

Board of Control for Cricket in India Vs. Kochi Cricket Pvt Ltd and Et ...

Court : Supreme Court of India

Subject : Arbitration

the contrary. In Union of India v. Madan Gopal Kabra [25 ITR5 while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68:“Nor can Section 6 of the General Clauses Act, … House of Lords held that though a foreign award could be enforced in England under the (U.K.) Arbitration Act, 1975 as when the proceedings for enforcement of the award were initiated in England Kuwait had become a party … been suggested by the Commission to section 36 of the Act, which 29 provide that the award will not become unenforceable merely upon the making

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was … responsibility has been entrusted exclusively to the Jal Sansthan constituted by the U. P. Water Supply and Sewerage Act, 1975. Section 100 of the Act provides that from the day the Jal Sansthan comes into being Section 114 and … purpose would prevail over other needs. See American Jurisprudence Vol. 782 p. 293 : State of Connecticut v. Common Wealth of Massachusetts. 16. The Management

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have … of which particulars have been concealed or inaccurate particulars have been furnished." 29. From the above Expln. 4(a), it is clear that now the legislature … has referred the following question for the consideration of Special Bench : "Whether penalty can be levied Under Section 271(1)(c) in cases where the assessed income is loss having regard to the amendment made by the Taxation

Hotel and Allied Trades (P.) Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271 and 271(1)

Reported in : [1996]221ITR619(Ker)

assessment years in question. Section 271(1)(c) read with the Explanation as it stood after the amendment by the Finance Act, 1964, with effect from April 1, 1964, the relevant portion reads as follows :'271. Failure to furnish returns, … On reference of the aforesaid question to this court in Income-tax References Nos. 76, 77 and 78 of 1975 by judgment dated November 11, 1977, this court after due consideration of the entire matter answered the question … make on it. The Tribunal, accordingly, passed a remand order dated June 29, 1979, and called upon the Inspecting Assistant Commissioner to submit a report

Shankar Sugar Mills Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1999)(113)ELT970TriDel

11A, it will be consistent with the Rules of harmonious construction to hold that Section 51 of the Finance Act, 1982 insofar as it gives retrospective effect to the amendments made to Rules 9 and 49 of the … of the erstwhile Central Excise Tariff could be demanded in respect of bagasse during the period 1-3-1975 to 29-3-1975 when the show cause notice was issued on 26-9-1986. The Revenue had taken a view that after the

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

1962), on a value determined under the Customs Tariff Act, 1975. 22 29. Section 12(1) empowers the Central Government to make rules for carrying out … on the stocks of coal on which writ petitioner had already paid Clean Energy Cess in terms of Finance Act, 2010, he shall not be required to make any further payment. However, on stocks of coal on which … India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 (51 of 1975), at the point when duties of customs are levied on the said goods under section

Commissioner of Income-tax Vs. Santhosh Textiles

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1)

Reported in : [1997]228ITR221(Ker)

through the said decision very carefully. The decision relates to the change of law in view of the Finance Act, 1964, and its effect on the burden of proof shifting to the assessee raising a presumption of concealment, … this resulted in the filing of a revised return on March 19, 1975. This revised return was accompanied by a profit and loss account as … or advance made by the Financial Corporation and under a liability, the right of the Corporation to invoke Section 29 of the Act accrues and it is open to the Corporation to realise the entire loan advanced to