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Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Subject : Electricity

Acts : Kerala Electricity Surcharge (Levy and Collection) Act, 1989 - Sections 3 and 11; Finance Act, 1978 - Sections 36; U.P. Sales Tax Act, 1948 - Sections 3; Constitution of India - Articles 32, 131, 246, 245, 262, 304 and 366; Punjab Village Common Lands (Reglations) Act, 1961; Karnataka State Civil Servies (Regulations of Promotion, Pay and Pension) Act, 1973; Iner- State Water Disputes Act, 1956 ; Kerala Essential Articles Control (Temporary Powers) Act, 1961 - Sections 3; Kerala Essential Articles Control Act, 1986; Essential Articles (Control) Act, 1963; Kerala Electricity Duty Act, 1963; Income-tax Act, 1922 - Sections 128; Government of India Act, 1935; Orissa Sales Tax Act, 1947 - Sections 14; Essential Commodities Act - Sections 3; Finance Act, 1964 - Sec

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

of the Kerala High Court made in O.P. No. 5957 of 1987 and batch.3. By Section 36 of Finance Act 1978, the Central excise and Salt act, 1944 [for short the 'Excise Act) was amended to impose central excise … R.F. Nariman, learned Counsel for some other appellants contended that the legislature is devoid of power to enact Section 11 of the Act validating the levy with retrospective effect which is blatant encroachment upon judicial power of the

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

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 … of Secretary to the Government, as Chairman with two more senior officers, in exercise of its powers under Section 11 of Act 21994, to review;(a) existing staff pattern in any office or establishment XXXXX.(b) The pay scale, allowances,

ito Vs. Trilok Tirath Vidyavati Chuttani

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2004)91TTJ(Chd.)1044

stipends, scholarships or provide help to deserving faculty members, trainees and/or patients therein, and further to maintain, establish, finance, subsidize, exclusively or partly, or give grants-in-aid, recurring or otherwise, for the maintenance of hospital, clinics, dispensaries, nursery … when no income was utilised for achieving the objectives of the trust.Further, the requirement for claiming exemption under section 11(l) of the Income Tax Act is not fulfilled.3. (i) The learned Commissioner (Appeals) has misdirected herself in admitting

C.M. Kothari Charitable Trust Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)31ITD46(Mad.)

30th day of November, 1983 and, therefore, as per Section 13(1)(d) of the Act as substituted by the Finance Act, 1983 with effect from 1-4-1983, the assessee-Trust forfeited the exemption under Section 11, which was otherwise admissible to … that a trust, which failed to comply with the investment pattern from accounting years commencing after 31st March, 1978, were liable to forfeit tax exemption. Thus, though the original Section 13(1)(d) came into force with effect from

income Tax Officer Vs. Tirlok Tirath Vidyavati Chuttani

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Education

Reported in : (2004)90ITD569(Chd.)

travel to the doctors. vi) It was pointed out that Sub-section 4A of Section 11 was amended by Finance Act (No. 2) of 1992 w.e.f. 1.4.1994, where it has been laid down that provisions of Sub-sections (1), (2),

Chandi Ram and ors. Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

In order to remedy those difficulties, Sub-section (7A) of Section 155 of the Act was introduced by the Finance Act, 1978, with retrospective effect from 1st April, 1974. However, the said amendment also did not serve the purpose and

Shri Pradip Nanjee Gala, Karta of Hindu Undivided Family of Pradip N. ...

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 18 and 45; Central Sales Tax Act; Partnership Act; Bombay Sales Tax Law; Central Sales Tax Law

Reported in : 2006(3)BomCR147; 2006(3)MhLj508

8. During the pendency of the above appeals, the petitioner addressed a letter to the State Minister for Finance on 23rd November, 1983, seeking settlement in respect of sales tax dues payable by the petitioner as a … as M/s. Joshi, Karanunashankar Liladhar & Company ('firm' for short), a registered dealer under the Bombay Sales Tax Act, 1959 ('B.S.T. Act' for short) was indebted to M/s. Hemal Traders for a sum of Rs. 10,00,000/-. With … Maharashtra, Bombay, I have to draw your attention to the provision in Section 18 of the Bombay Sales Tax Act, 1959 which provides that the

Collector of Central Excise, Hyderabad Etc. Etc. Vs. M/S. Vazir Sultan ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1978 - Sections 37 (1); Central Excises and Salt Act, 1944 - Sections 2, 3 and 12B; General Clauses Act, 1897 - Sections 6; Central Excise Rules, 1944 - Rules 9(A) and 56A; Central Excises and Customs Law (Amendment) Act, 1991

Reported in : 1996IIAD(SC)580; AIR1996SC3025; 1996(54)ECC94; 1996(83)ELT3(SC); JT1996(3)SC112; 1996(2)SCALE603; (1996)3SCC434; [1996]2SCR1194

ORDERB.P. Jeevan Reddy, J.1. Sub-section (1) of Section 37 of the Finance Act, 1978, levied a special duty of excise equal to five percent of the amount of excise duty chargeable on

Jose Kuttiyani and ors. Vs. the Registrar of Co-operative Societies, K ...

Court : Kerala

Subject : Trusts and Societies

Acts : Kerala Co-operative Societies Act, 1969 - Sections 2, 32, 32(2) and 74A; Constitution of India - Article 226; Administrative Law

Reported in : AIR1982Ker12

Their case is that loans to individuals sanctioned by the Bank were mostly from out of the concessional finance and reimbursement funds provided by the Apex Bank which finances are specifically earmarked for the purpose of grant … decision was followed in Smt. Maneka Gandhi v. Union of India (AIR 1978 SC 597) at page 691 paragraph 222. It is said that there … paragraph (k) required the proprietors to satisfy the Director that necessary fund would be available for this purpose. Section 11 enabled the Minister to take over the school if he is satisfied that the school was being administered … Co-operative Bank Ltd. is a Society registered under the Kerala Cooperative Secieties Act, 1969. It has 14 branches and all the members of the Bank

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … force for contribution to political parties. 9 PART A ii. Curbing black money 11. The Taxation Laws (Amendment) Act 1978 included Section 13A to the IT Act exempting the income of political parties through financial contributions and investments