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G. Lakshmi Narayana Vs. Income-tax Officer

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(9), 3, 4, 4(1) and 171; Finance Act, 1980 - Sections 1(2), 4, 171 and 171(9); Constitution of India - Article 226

Reported in : (1988)72CTR(AP)160; [1989]175ITR593(AP)

(1) and 171 of Income Tax Act, 1961 and Sections 1 (2), 4, 171 and 171 (9) of Finance Act, 1980 - partition of family property took place between 01.01.1979 and 31.03.1979 - refusal to accept such partition … had claimed that there was a partial partition of the family and had requested for an order under section 171 of the Act also. it is to be noticed that the partial partitions in all these cases

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. … sales tax deferment facilities for the period from 1st February, 1993 to 31st January, 1995. Thereafter the petitioner enjoyed the sales tax deferment facilities on

Commissioner of Income-tax Vs. Export India Corporation (P.) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D, 269F, 269H and 269UD; Finance Act, 1986

Reported in : (1996)133CTR(P& H)224; [1996]219ITR461(P& H)

the acquisition order was duly passed by the competent authority on March 31, 1979, under Section 269F(6) of the Act.5. The transferor and the transferee, … immovable property after September 30, 1986, and a new Chapter XX-C was introduced in the Act by the Finance Act, 1986, with effect from October 1, 1986. Section 266RR provides that Chapter XX-A will not apply in relation … appeal filed by the transferee against the acquisition order passed by the Competent Authority, Rohtak, on March 51, 1979, has been set aside.2. In pursuance of an agreement of sale dated March 25, 1975, Raja Mechanical Company

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'. … excise duty should not be recovered for the period from 1-3-1979 to 31-9-1979.5. The appellants sent their replies containing similar allegations urging that there was

Manickam Chettiar Vs. Ramanatha Devar

Court : Chennai

Subject : Civil

Acts : Tamil Nadu Debt Relief Act, 1980; Tamil Nadu Indebted Agriculturist (Temporary Relief) Act, 1975 - Sections 3 and 5; Tamil Nadu Indebted Agriculturist (Temporary Relief) (Amendment) Act, 1978 - Sections 33(2); Tamil Nadu Indebted Agriculturist (Temporary Relief) (Amendment) Act, 1979 - Sections 7(1)(2) and 31 to 36

Reported in : 1996(2)CTC373; (1996)IIMLJ398

of 1979 was enacted. So far as the provisions of the said Act are concerned, by virtue of Section 31, Tamil Nadu Act 40 of 1978 came to be repealed. Tamil Nadu Act 40 of 1979 was published … Rangaswamipadayachi : (1988)2MLJ339 dated 9.9.1988 by Sathiadev and Sivasubramanian, JJ).5. Sri Varalakshmi Finance Syndicate v. Rqjagopal Konar (1990 (2) LW 351, dated 5.10.1990 by T. … for scaling down for debts due as on 14.7.1978. The said Act was repealed by Act 40 of 1979. Section 34 of Tamil Nadu Act 40 of 1979 provides for exclusion of time for limitation and dissolution of

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) to … able to defend their case for want of records and documents.7. The adjudicating authority, vide its order dated 31st August, 1999 confirmed the demand of FTT of Rs.87,700/ and further ordered the petitioner to pay interest @

Indian Metals and Ferro Alloys Ltd. Vs. Specified Authority and ors.

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72A and 72A(1)

Reported in : [1984]149ITR418(Orissa)

with the petitioner-company to be effective from January 1, 1979. On December 31, 1981, the Specified Authority informed the petitioner that the authority was satisfied … provided for in Section 72A(1) (a), (b) and (c). Sub-section (3) to Section 72A was introduced by the Finance Act of 1978 with effect from May 12, 1978, and the said sub-section provided that the Specified Authority after … of the propose amalgamation of Messrs Kalinga Tubes Limited with the petitioner-company to be effective from January 1, 1979, A scheme of amalgamation was also given to the Specified Authority. On December 11, 1979, the Screening Committee

Madras Petro-chem. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (1983)LC1774Tri(Chennai)

SDR drew our attention to the amendment of Rules 9 and 49 with retrospective effect by the 1982 Finance Act. Here also, as with the T.O., there were no gate passes and other excise documentation. Concluding, it was … 15.12.1980 a Revision Application before the Central Government which has come to this Tribunal as transferred proceedings under Section 35-P of the Central Excises & Salt Act for disposal as if it were an appeal filed before … allegation in respect of white oil covered the period from 1.3.1978 to 31.12.1978, the quantity involved being 131.323 KL. The total amount of duty in

Abdul MobIn Ansari and Others Vs. the Maharashtra State Financial Corp ...

Court : Mumbai

Subject : BankingCompany

Acts : State Financial Corporation Act, 1951 - Sections 29, 31 and 32; Code of Civil Procedure (CPC), 1908 - Order 21, Rule 54; Transfer of Property Act, 1882; Bombay Court-fees Act, 1959 - Article 7

Reported in : AIR1993Bom48; 1992(3)BomCR338; [1994]79CompCas236(Bom)

Section 31 of the State Financial Corporations Act is a special provision for enforcement of claims by the Finance Corporation. The Section 31 of the Act reads as under:'Special provision for enforcement of claims by Financial Corporations:-- … 28th February 1977 decided to recall the entire loan together with interest and expenses, initiated the proceedings under Section 31 of the State Financial Act of 1951. A recall notice dtd. 26th September 1979 was issued under the

H. Jahangir Bhatusha Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 25(1) and 25(2); Collection of Taxes Act, 1931; Customs Tariff Act, 1975 - Sections 1, 2 and 3; Contract Act - Sections 56; Import and Export Central Act, 1947; Constitution of India - Articles 14, 19(1), 19(6) and 226

Reported in : 1984(15)ELT106(Del)

25 of the Customs Act, 1962 (52 of 1962) read with subsection (4) of clause 31 of the Finance Bill, 1979, which clause has by virtue of the declaration made in the said Bill under the provisional … V.S. Deshpande, C.J.1. Under Section 25 of the Customs Act, 1962 (the Act)-'(1) If the Central Government is satisfied that it is necessary