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Association of University Teachers, National College Unit Vs. All Indi ...

Court : Chennai

Subject : Constitution

Acts : Tamil Nadu Private Colleges (Regulation) Act, 1976 - Sections 27; Tamil Nadu Private Colleges (Regulation) Rules - Rule 17

Reported in : AIR1999Mad164

Tiruchirappalli is a private aided college, and the same is governed by the Tamil Nadu Private Colleges (Regulation) Act, 1976. The National College is governed by the National College Council which is the educational agency. The National College … ought to have sent to the Authorities a statement regarding the movable and immovable properties of the College. Section 27 of the Act imposes a restriction on the transfer of the Private College property either by sale, exchange, … case of cultivable land, its classification and the crops grown.(e) Market value.(f) Financial income derived from the property.(g) Remarks, if any.' Rule 20 deals with

Dharamsee Morarji Chemical Co. Ltd. Vs. State of Maharashtra Through S ...

Court : Mumbai

Subject : Municipal Tax

Acts : Maharashtra Water Supply and Sewerage Board Act, 1976 - Sections 3, 27, 35 and 67; Constitution of India - Article 14

Reported in : 2002(2)ALLMR94; 2002(4)BomCR340

with the services rendered by the Board. In this connection two other provisions in the Act are relevant. Section 27 gives general principles for the Board finance which reads thus :'27. The Board shall not, as far as … short ,'Board'). The Board has been established under section 3 of the Maharashtra Water Supply and Sewerage Board Act, 1976 (for short, 'Act of 1976) in 1976 for the rapid development and proper regulation of the water supply

Y.D. Nanje Gowda Vs. Union of India and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957; Income Tax Act, 1961 - Sections 64; Finance Act, 1974 - Sections 14; Finance (Amendment) Act, 1976 - Sections 27; Constitution of India - Article 14

Reported in : ILR1985KAR955; [1985]152ITR618(KAR); [1985]152ITR618(Karn)

has challenged Item No. 2 of Part I of the First Schedule to the Act introduced by the Finance Act of 1974 (Central Act No. 20 of 1974), as amended by the Finance Act of 1976 (Central Act … is an assessee under the W.T. Act of 1957 (Central Act No. 27 of 1957) ('the Act'), on the file of the First Wealth-tax Officer, … levy of wealth-tax on the net wealth on the corresponding valuation date of every individual, HUF and company. Section 3 of the Act which is the charging section provides for levy of tax on the net wealth

Commissioner of Wealth-tax Vs. Shobharam Gambhirmal

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Wealth tax Act, 1957 - Sections 7, 7(4) and 27; Finance Act, 1976

Reported in : [1996]219ITR19(MP)

the case, the Tribunal is justified in holding that Section 7(4) of the Wealth-tax Act, inserted by the Finance Act, 1976, is procedural in nature and is applicable to all the pending assessments including the assessments prior to the … A.R. Tiwari, J.1. The applicant (Commissioner of Wealth-tax, Bhopal), has filed this application under Section 27(3) of the Wealth-tax Act, 1957 (for short, 'the Act'), seeking a direction to the Tribunal to state the

State of Kerala Vs. Alex George and anr. Etc.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Kerala Finance Act, 1987 - Sections 1(2) and 3(2); Kerala Plantations Tax Act, 1960 - Sections 2(9), 3, 3(1), 3(3), 4(2), 5, 6A, 8, 9, 9A, 13, 14 and 27; State Finance Act, 1987; Kerala Plantations (Additional Tax) Rules, 1960 - Rule 16; Kerala Plantations (Additional Tax) Amendment Act, 1967; Kerala General Sales Tax Act, 1963; Kerala Motor Vehicles Taxation Act, 1976; Central Excise Act, 1944

Reported in : (2004)192CTR(SC)581; [2004]271ITR290(SC); JT2004(10)SC104; 2005(1)KLT164(SC); 2004(9)SCALE545; (2005)1SCC299

dated 28.8.1998 raises the question as to the true scope and operation of Section 1(2) of the Kerala Finance Act, 18 of 1987 substituting Schedule-I to the Kerala Plantations Tax Act 1960 w.e.f. 1.7.1987.2. Since the aforestated question … the extent ofperson exceeds twenty plantations in excess of fourhectares. hectares.-------------------------------------------------------------------------17. In exercise of the powers conferred by Section 27 of the 1960 Act the Government of Kerala has framed the Kerala Plantations (Additional Tax) Rules, 1960, Rule … amendments to other enactments, namely, the Kerala General Sales Tax Act, 1963 and the Kerala Motor Vehicles Taxation Act, 1976.29. In the result, the appeals fail and are dismissed, with no order as to costs. Direct Taxation -

Shri Shetty G.D. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2008)112ITD103(Pune.)

authority in respect of the property.Clause (iii), (iiia) and (iiib) to Section 27(1) has been inserted by the Finance Act, 1987 with effect from 1.4.1988.6.5. The word and phrase "owner" in the context of Section 22 of the … and thereafter no proceedings either for eviction or any other purpose us stipulated under Section 66 of MHADA Act, 1976 have been taken against the appellant. Accordingly, I do not find any merit in the submissions of the

Madathil Brothers Vs. the Deputy Commissioner of Income Tax, Special R ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(4A), 2(14), 2(42), 2(42A), 2(47), 22, 27, 45, 68 and 260A; Finance Act, 1987 - Sections 27; Transfer of Property Act, 1882 - Sections 53A, 54 and 55; Registration Act; Taxation Laws (Amendment) Act, 1984; Income Tax Act, 1922 - Sections 9 and 12B; Income Tax Rules, 1962 - Rule 9A, 9B, 9B(1), 9B(2) to 9B(4) and 9B(7); Wealth Tax Rules - Rule 1D; Income Tax (Seventh Amendment) Rules, 1976

Reported in : (2008)217CTR(Mad)416; [2008]301ITR345(Mad)

behalf of the owner, but in his own right.' The Apex Court pointed out to the amendment to Section 27 under the Finance Bill, 1987, to get over an obvious omission to the meaning of the word 'owner' … of a business carried on by him, such conversion or treatment; (or) The following clause was inserted under Finance Act, 1987 with effect from 1.4.1988:(v) any transaction involving the allowing of the possession of any immovable property to … 7.10.1986 respectively. These two films were released as early as 1972 and 1976 respectively. The vendor, in turn, had purchased the rights in the year

Commissioner of Income-tax, Bangalore Vs. Venkateswara Hatcheries (P) ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act - Sections 2(45), 3, 7, 10(27), 32A(2), 33(1), 43A, 80JJ, 88J and 256(2); Finance Act, 1964; Finance Act, 1975; Finance Act, 1976; Sales Tax Act; Central Excise Act

Reported in : AIR1999SC1225; [1999]237ITR174(SC); JT1999(2)SC338; 1999(2)SCALE257; (1999)3SCC632; [1999]2SCR177

one-third of the aggregate amount of such profits and gains or ten thousand rupees, whichever is higher.13. The Finance Act 1976 inserted Section 32A with effect from 1st April, 1976 in replacement of development rebate. Section 32A provided investment

Shri Ramlinga Mills Private Ltd. and ors. Vs. Assistant Collector of C ...

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975; Finance Act, 1976 - Sections 32(1); Customs Act, 1962 - Sections 2(11), 2(12), 2(13) 2(23), 2(27), 2(28), 7, 12, 15, 15(1) 25, 30, 46, 68 and 111; Indian Tariff Act, 1934 - Sections 2A; Territorial Waters, Continental Shelf, exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; Customs Act, 1878 - Sections 20(2); Constitution of India - Article 246

Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)

is subjected to duty under various fiscal measures. The Customs Tariff Act, 1975 (Act 51 of 1975), the Finance Act of 1976 are some of the relevant enactments. The levy is made, assessed and collected under the provisions … collected under the provisions of the aforesaid enactments read with the Customs Act, 1962 (Act 52 of 1962).6. Section 25 of the Customs Act confers power on the Government in public interest to exempt by notifications in

Wealth-tax Officer Vs. Niranjan Narottam (individual)

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1985)14ITD27(Ahd.)

department pointed out that the question at issue was whether Section 7(4) inserted by Section 27(3)(b) of the Finance Act, 1976, is effective prospectively from the assessment year 1976-77 onwards or is applicable retrospectively for an earlier year and