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N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

these cases are manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February, 1982, on the ground … majority decision was that the impugned Act in that case, viz., the Life Insurance Corporation (Modification of Settlement) Act, 1976, violated Article 31(2) of the Constitution and as such void. Therefore the observations of Beg, C.J., cannot be … challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February,

Southern Petrochemicals Industries Corporation Ltd. Vs. Administrator ...

Court : Supreme Court of India

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 2(1), 3, 3(1), 3(2), 4, 8, 10, 10(1), 19, 19(1), 19(2) and 34; UTI (Transfer of Undertaking and Repeal) Act, 2002 - Sections 3(2), 4, 5, 5(4), 7, 7(1to3), 11 and 18; Companies Act, 1956 - Sections 4A, 4A(1), 5(1) and 17; Contract Act - Sections 182; Unit Trust of India Act, 1963 - Sections 4, 19B, 21 and 22; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Banking Regulation Act, 1949 - Sections 6; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 19; Unit Trust of India Act, 1973 - Sections 3; Constit

Reported in : AIR2007SC533; II(2007)BC83; [2007]135CompCas474(SC); 2007(1)CTC425; (2007)2SCC282; [2007]75SCL467(SC); 2007AIRSCW83; 2007LawHerald(SC)78; 2007(3)KCCRSN104; 2007(2)AIRKarR39; JT2007(1)SC372

which arose for consideration of this Court was whether Section 19 of the Urban Land (Ceiling and Regulation) Act, 1976 was attracted to vacant land of a Trust created by a private individual, if a Bank accepted administration … Act or the rules made thereunder shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the Stale Financial Corporations Act, 1951 (63 of 1951), the Unit Trust

Telecom Employees Co-operative Housing Society Ltd. Vs. Scheduled Cast ...

Court : Karnataka

Subject : Civil

Acts : Bangalore Development Authority Act, 1976 - Sections 14, 19(3), 37, 38 and 65; The Bangalore Development Authority (Allotment of Sites) Rules, 1982; The Bangalore Development Authority (Allotment of Buildings under Self Financing Housing Scheme) Rules, 1982; The Bangalore Development Authority (Disposal of Corner Sites and Commercial Sites) Rules, 1984

Reported in : ILR1990KAR3320

and 37 of the Act deal with acquisition of land, property and finance of the BDA. The object of these Sections is to vest the … there is no institution or individual who could be allotted sites. The provisions of the Bangalore Development Authority Act, 1976, (for the 'the Act'), and the Rules made thereunder do not recognise any person or class of persons … viz. : ILR1989KAR75 and 1989(1) Kar.L.J. 111 with regard to the scope of Section 38 as well as Section 19(4) of the Act cannot be held to be correct law.7. Mr. R.N. Narasimha Murthy, Senior Advocate, appearing as

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)

goods sold by them were formerly exempt from payment 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, and (2) section … the said Act applicable to Union territory. (4) The Parliament thereupon enacted the Delhi Sales-tax (Amendment & Validation) Act, 1976, section 3 of which is as follows : 'VALIDATION(1) Subject to the provisions of sub-section (2) each of the … 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,

K.V. Abdulla Vs. Income Tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Finance Act, 1976 - Sections 2 and 2(2); Constitution of India - Articles 14 and 19

Reported in : [1986]161ITR589(KAR); [1986]161ITR589(Karn)

has his year of accounting ending on 31st of March every year. For the asst. yr. 1976-77 the Finance Act, 1976 (Finance Act), was applicable to the petitioner and he filed his return declaring his income from his business … Year 1976 to give effect to the financial proposals of the Central Government for the financial year 1976-77. section 2 of the Finance Art which is relevant for our purpose reads thus : '2(1) Subject to the … of agricultural income for rate purposes, as unconstitutional offending Art(s) 14 and 19 of the Constitution. 2. The facts leading to this petition are these

A. Loganathan and Others Vs. A. Loganathan and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 4, 10(1), 66 and 110; Constitution of India - Article 226

Reported in : [1995]214ITR202(Mad)

agricultural income to tax under the Act. The constitutional validity of the provisions of section 2(2) of the Finance Act, 1976, providing for aggregation of 'agricultural income' with 'net income' for taxing only the 'net income', under the Act, … petitions is for the issue of a writ of declaration, declaring that section 2(2) of the Finance Act, 1977, is ultra vires and illegal. 2. Though different assessees have filed these petitions, the respondents are common and

K.V. Abdulla Vs. Income-tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1976 - Sections 2(2); Constitution of India - Articles 14 and 19

has his year of accounting ending on 31st of March every year. For the assessment year 1976-77, the Finance Act, 1976 ('the Finance Act'), was applicable to the petitioner and he filed his return declaring his income from his … can only be levied under the Act on the total income other than 'agricultural income' and Parliament by section 2 of the Finance Act is really levying tax on agricultural income of the assessee and as the … made by the Income-tax Officer, Central Circle V, Bangalore, dated August 26, 1978, issue of a writ of prohibition restraining respondent No. 1 from taking

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in … 1. Constitutional validity of the Kerala Tax on Luxuries Act 1976 (herein after referred to as the ‘KTL Act’), particularly Sections 4, 10, 15 and 16 forms the majo0r … 1. Constitutional validity of the Kerala Tax on Luxuries Act 1976 (herein after referred to as the ‘KTL Act’), particularly Sections 4, 10,

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise and Service Tax Appellate Tribunal (Tribunal),

Dr. (Mrs.) G. Isaac Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1982)1ITD1120(Mad.)

year next following the date on which such person returned to India. This exemption was introduced by the Finance Act, 1976, with effect from 1-4-1977. The Commissioner (Appeals) accepted the assessee's claim for exemption up to a sum of … two grounds of objection. The first objection is against the rejection of the assessee's claim for exemption under Section 6(ii) of the Wealth-tax Act, 1957 ("the Act"), on an amount of Rs. 19,68,810 which stood deposited in