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Dhanvantari Botanicals Pvt. Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Bihar Finance Act - Sections 7 and 7(3); Karnataka Tax on Entry of Goods Act, 1979 - Sections 11A

Reported in : (2007)10VST33(Karn)

the issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and … is in exercise of the powers conferred under Section 11-A of the Karnataka Tax on Entry of Goods Act 1979. The same entitles the industrial units to avail of the incentives and benefits declared by the State Government

Madhukar Govindrao Thaware and ors. Vs. Central Bank of India

Court : Mumbai Nagpur

Subject : Limitation

Acts : Limitation Act - Section 5, 29 (2), 8, 3; Recovery of Debts Due to Banks and financial Institutions Act (RDDBFI) 1993- Section 30, 2(b) , 19, 20; Income Tax Act, 1961 - Rule 11, 15; Central Excise Act. 1944 - Section 35H(1); West Bengal Land Reforms Act, 1955 - Section 8 ; Finance Act, 1979 - Section 38 (1); Companies Act, 1956 - section 529A, 20 (3), 25 to 28, 30; Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act,; Non-Performing Assets Act (NPA) - Section 17(1); Code of Civil Procedure (CPC) - Order 21; Income Tax Act, 1961 - Section 260A; Excise Act - Section 35G; The Income-tax (Certificate Proceedings) Rules, 1962 - Rule 55A, 86 ; Debt Recovery Tribunal (Procedure) Rules - Rule 2

with non- payment. Non-payment is nothing but failure to pay when due. As per the provisions of the Finance Act, 1979 amount of FTT collected becomes due within fifteen days from the date of collection thereof. Failure to pay … Nagpur The Petitioners on or about 3/3/2004 filed an application/objection under Rule 11 and 15 of the second schedule of the Income Tax Act, 1961 … Tribunal, Nagpur whereby it is held that the provisions of Limitation Act are applicable to an appeal under Section 30 of the Recovery of Debts Due to Banks and financial Institutions Act ( Briefly referred as RDDBFI

Thanthi Trust Vs. Central Board of Direct Taxes and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(15), 11, 11(1), 11(4), 11(4A), 12, 13, 13(1), 13(1) and 119

Reported in : [1995]213ITR639(Mad)

11 for the assessment years 1979-80 to 1983-84, relying on section 13(1)(bb) of the Act. 9. By the Finance Act, 1983, the following sub-section (4A) was introduced in section 11 of the Act, with effect from April 1,

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 … 13(1)(d) came into force with effect from 1-4-1977, it was applicable only in relation to the assessment year 1979-80 and subsequent years. This was made clear by the last sentence of paragraph 7.1 of circular No. 204

Subhra Motel (P.) Ltd. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Land Acquisition

Reported in : (1998)64ITD134(All.)

43B have been brought on statute for effective discharge of liability. On comparison of two Provisos inserted by Finance Act, 1987 in respect of clause (a) and Finance Act, 1989 in regard to clause (b) of section 43B … the rival submissions and have also gone through the relevant provisions of the U.P. Entertainments & Betting Tax Act, 1979 read with the U.P. Entertainment & Betting Tax Rules, 1981. The English translation of the scheme as relied … and paid to it.Section 9 of the Act lays down rules for refund of tax collected in excess. Section 11 of the Act provides for exemption of entertainment tax under certain conditions. The State Government may by general

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … which modifies the meaning of the words used in the same. It is submitted that thereafter in para 11, it is observed and held as under:5. “The position is no different in the instant case. There is,

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … 718, Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey Philips India Ltd. AIR 1986 SC 806, Pournami Oil Mills v. … commercial production of the small-scale industrial unit of the petitioner is September 11, 1993 and the petitioner was entitled to enjoy the aforesaid benefits of

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

Section 9(1)(ii) of the Income-tax Act by Finance Act, 1983, which was inserted with effect from April 1, 1979, as follows :'For the removal of doubts, it is hereby declared that income of the nature referred to … learned standing counsel appearing for the Revenue, the Explanation inserted by the amendment to Section 32 by the Finance Act, 2001, with effect from April 1, 2002, would take us back to the position that whether or not … argument of learned counsel for the Revenue relying on [1983] 140 ITR 116 was that the Explanation proposed to be added to this clause seeks

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

Therefore, the purpose and impact of the Explanation introduced by the Finance Act with effect from first April, 1979 was considered by this court and in that context, it was held as follows :'Even assuming that, by … P.K.R. Menon, learned standing counsel appearing for the revenue, the Explanation inserted by amendment to section 32 by Finance Act, 2001 with effect from 1-4-2002 would take back to the position that whether or not the assessee claimed … argument of the learned counsel for the revenue relying on 140 ITR 116 was that the Explanation proposed to be added to this clause seeks

Timblo and Timblo Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(10)ECC27

period of six months. Since the period relates prior to the amendment of 27(e) and 27(f) under the Finance Act of 1980 (effective from 18-6-1980), the artificial definition under the Finance Act of 1980 should not be applied … recovered from them for the period from 1-9-1977 to 30-9-1978.3. Another show cause -notice was received during April, 1979 to show cause as to why a sum of Rs. 2,44,730.11 should not be recovered as basic duty … the appellants. He urged that Entry 27(e) referred to 'Extruded shapes and sections including extruded pipes and tubes'. 27(f) referred to 'Containers, made of aluminium'.