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Commissioner of Income-tax Vs. Bengal Assam Steamship Company Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 71, 72, 80A(2), 80C to 80VV and 154

Reported in : (1985)49CTR(Cal)23,[1985]155ITR26(Cal)

of manufacture or production of the articles or things specified in Part III of the First Schedule to the Finance Act, 1965, here, soda ash, … of which qualified for the special rebate under Para. F of Part I of Schedule I to the Finance Act, 1965, for the assessment year 1966-67. In granting the special rebate, the ITO computed the profits and gains … are authorities for the proposition that the deduction contemplated by one or the other of the sections in Chapter VI-A goes into the computation of the total income, that the set-off under Section 71 or under Section

G.A. Renderian Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1978 - Section 2(7); ;Income Tax Act, 1961

Reported in : (1983)32CTR(Cal)318,[1984]145ITR387(Cal)

the circumstances of the case, the assessee is an 'industrial company' in terms of Clause 2(7)(c) of the Finance Act, 1978?'2. The assessment year involved is 1978-79, for which the previous year ended 30th April, 1978. The assessee in … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VIA of the Income-tax Act) is not less than fifty-one per cent. of such total income.'4. The assessee, … shall be liable to pay tax under this Act, which shall be 3 per cent. of his turnover......(3) The goods referred to in Clause (b)

C.K. Rajan Vs. State of Kerala and ors.

Court : Kerala

Subject : Trusts and Societies

Acts : Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Sections 92 and 151 - Order 26, Rule 10; Kerala Guruvayur Devaswom Act, 1978 - Sections 27

Reported in : AIR1994Ker179

reports, he has adopted the same. The specific recommendations regarding the various matters dealt with in Chapter II, Chapter III andChapter X (of the final report) are contained at pages 202 to 204 of Part I of the … Reproduction, College of Veterinary and Animal Sciences, Mannuthy, Thrissur and Shri Ravindran, Finance Officer, Guruvayur Devaswom. In the audit report by the Local Fund authorities, … (i) It is not disputed that the management of the Guruvayur temple is governed by the Guruvayur Devaswom Act, 1978. There may be other State legislations governing the functioning of religious institution in the State. The High Court

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to be placed before the Hon'ble Chief Justice for consideration whether Rule III of Chapter XXI-C of the Patna High Court should be amended in … to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the … a criminal or a civil court. 7. Shri Gadodia relying on Mewalal Kapildeo Prasad v. State of Bihar 1978 BBCJ 237 and Shiv Parwati Rice Mills v. Commissioner 1978 BBCJ 755 contended that in these cases the … challenge the order of confiscation under Section 6-A of the E.C. Act.8. Chapter XXI-C (Part V) of the Patna High Court Rules 1916 lays down

D. Sesharani and Ors. Vs. Managing Director, A.P. Women's Co-op. Finan ...

Court : Andhra Pradesh

Subject : Service

Acts : Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) Act, 1994 - Sections 1(2), 2, 3, 3(2), 4, 5, 6, 7, 7(1), 7A, 8, 9, 9A, 9A(2), 9A(3), 9B, 10(1), 10(2), 11, 12, 13, 13A to 13D, 13(1), 13(2), 14, 15, 16, 17, 18, 19 and 20; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) (Amendment) Act, 1998 - Sections 3(1), 4, 5, 7 and 7A; ;Minimum Wages Act; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalization of Staff Pattern) Ordinance, 1993; Kerala Essential Articles Control Act, 1986; Kerala Essential Articles Control (Amendment) Act, 1989 - Sections 11; ;Constitution of India - Articles 13, 14, 15, 16, 16(4), 19, 20, 21, 31,

Reported in : 2001(2)ALT607

the Court had found in the previous law;(iii) Whether the validating law is consistent with the provisions of Chapter III of the Constitution. and held if these tests are satisfied, the Act can validate the past transactions which … held a meeting on 19-06-2000 in the Chambers of the Minister for Finance and passed the following resolution:'There is no necessity to formulate any new … by making retrospective laws. We are, therefore, firmly of the view that the Gujarat Panchayats (Third 6. Amendment) Act, 1978 is unconstitutional, as it offends Article 311 and 14 and it is arbitrary and unreasonable. We have considered

Reserve Bank of India and Others Vs. Peerless General Finance and Inve ...

Court : Supreme Court of India

Subject : CommercialBanking

Acts : Reserve Bank of India Act, 1934 - Sections 45-K(3); Constitution of India - Articles 14, 19(1), 32 and 363; Indian Companies Act, 1913; Life Insurance Corporation Act, 1956; Banking Regulation Act, 1949; Companies (Amendment) Act, 1974; Companies Act, 1956; Prize Chits and Money Circulation Schemes (Banning) Act, 1978; Banking Act, 1987

Reported in : 1996IAD(SC)774; AIR1996SC646; [1996]85CompCas920(SC); JT1996(1)SC8; 1996(1)SCALE13; (1996)1SCC642; [1996]1SCR58

is in the third round of the litigation between the Peerless General Finance & Investment Company Ltd. (hereinafter referred to as 'Peerless') and the Reserve … said Directions of 1977. While the said matter was pending, the Prize Chits and Money Circulation Schemes (Banning) Act, 1978 was enacted by Parliament and it came into force with effect from December 12, 1978. The Bank took … India Act, 1934 (hereinafter referred to as 'the Act') was amended by Act No. 55 of 1963 and chapter III-B (Sections 45(H) or 45(Q) which contains provisions relating to non-banking institutions receiving deposits and financial institutions was inserted

Punjab National Fertilizers and Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1988)(17)ECC105

applicable to the present case as the facts are different. The marketability of Calcium carbide was governed by Chapter III of the Carbide of Calcium Rules, 1937 made under Petroleum Act, 1934. Rule 20 of the Carbide of … Rules 9 and 49 of the Central Excise Rules, 1944 were made retrospective under Section 51 of the Finance Act, 1982. Therefore, SO3 manufactured and consumed by the appellants in the said case was chargeable to Central Excise … support of her arguments, she has relied on the decisions reported in 1978 ELT (J 713), 1978 ELT (J 336), 1985 (21) ELT 3 (S.C.),

Bhavesh D. Parish and Others Vs. Union of India and Another

Court : Supreme Court of India

Subject : Banking

Acts : Constitution of India - Articles 14 and 19(1); Reserve Bank of India Act, 1934; Banking Laws (Amendment) Act, 1983 - Sections 10; Prize Chits and Money Circulation Schemes (Banning) Act, 1978; Reserve Bank of India (Amendment) Act, 1997 - Sections 9 and 45S

Reported in : [2000]101CompCas459(SC); 2000(3)CTC178; JT2000(6)SC604; 2000(4)SCALE616; (2000)5SCC471; [2000]Supp1SCR291; 2001(1)LC54(SC); (2000)3UPLBEC2140

customers like agriculturists, such as cotton farmers, tobacco farmers, vegetable producers etc. who had a seasonal need for finance and a periodic surplus of investible funds. The flexibility of deposit and withdrawal of the funds available to … bodies in the press. While upholding the constitutional validity of the Prize Chits and Money Circulation Schemes (Banning) Act, 1978 (Srinivasa Enterprises v. Union of India : [1981]1SCR801 this Hon'ble Court pointed out that for saving the poor … receiving deposits and to financial institutions. By amendment in 1963 a new Chapter III-B was inserted in the said Act. This chapter inserted sections 45-H

S.Rm.M.Ct.M. Thiruppani Trust Rep. by Its Trustee, M.Ct. Pethachi Vs. ...

Court : Chennai

Subject : Trusts and Societies

Acts : Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 - Sections 20(1) and 22

Reported in : 1997(1)CTC695

Section 20(1 )(iv) of the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978. Section 20 falls in Chapter III of the Act dealing with ceiling on vacant land. Section 20 says that Chapter III not to apply … Transfer of Undertakings) Act, 1970 (Central Act 5 of 1970)(e) the Industrial Finance Corporation of India, established under the Industrial Finance Corporation Act, 1948 (Central … further submitted that S.RM.M.CT.M. Thiruppani Trust was in existence when the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 came into force on 3rd August, 1976. He also referred to a communication relating to the Recognition Order

Kishore Chandra Patel and Etc. Etc. Vs. State of Orissa and ors.

Court : Orissa

Subject : Constitution

Acts : Orissa Special Courts Act, 1992 - Sections 2, 3(2), 4, 5, 5(1), 5(2), 6(2), 9(1), 13 to 15, 16, 19 and 20; Constitution of India - Articles 14, 20(3), 21, 32, 37, 38, 226 and 235; Evidence Act, 1872 - Sections 101 to 104

Reported in : AIR1993Ori259; 76(1993)CLT720

Section 4 violates Article 21. (5) Section 5 is hit by Article 14. (6) The provisions contained in Chapter III of the Act including Section 16 contravene Articles 14, 20(2), 20(3) and 21 of the Constitution, apart from … learned Advocate-General refers us to State of Madhya Pradesh v. Azad Bharat Finance Company, AIR 1967 SC 276, wherein while dealing with the word 'shall' … 300-A of the Constitution gets attracted. As is known, that article was inserted by the Constitution (44th Amendment) Act, 1978, which had omitted Article 19(l)(f) dealing with right to hold property from the Constitution. But then, Article 300-A