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Trinity Electric Syndicates and ors. Vs. S.N. Shende of Bombay and ors ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35(1), 263(1); Finance Act, 1988; Finance (Amendment) Act, 1981

Reported in : 1990(3)BomCR104

- Sections 35 (1) and 263 (1) of Income Tax Act, 1961, Finance Act, 1988 and Finance (Amendment) Act, 1981 - notice issued by Commissioner challenged - notice issued on grounds that by subsequent notification Government had withdrawn … with effect from 1-4-1958. This amendment was of not much consequence. The section was again amended by the Finance Act, 1988 with effect from 1-6-1988. By this amendment Explanation to section 263(1) was amended as under :Explanation :

Akash Coke Industries Pvt. Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 16(5) and 16(9); Central Sales Tax Act, 1956 - Sections 6, 6(1A), 9(2A) and 15; Bihar Sales Tax Rules, 1983 - Rule 35

this submission is also rejected.12. This writ petition is dismissed. No costs.A.K. Prasad, J. 13. I agree. Bihar Finance Act, 1981 - Sections 16(9)(5), 20(1)(a)--Central Sales Tax Act, 1956--Section 9(2-A), 15(b)--Bihar Sales Tax Rules, 1983--Rule 35--Challenge to notice issued

V.T.P. Constructions Vs. State of Chhattisgarh and ors.

Court : Chhattisgarh

Subject : ConstitutionSales Tax

Acts : Chhattisgarh Vanijyik Kar Adhiniyam, 1994 - Sections 27, 35, 35(1), 35(2), 35(3) and 35(5); Uttar Pradesh Trade Tax Act - Sections 6D; Bengal Finance (Sales Tax) Act, 1941 - Sections 6E; Bihar Finance Act, 1981 - Sections 25A; Haryana General Sales Tax Act - Sections 25B; Himachal Pradesh General Sales Tax Act - Sections 12A; Jammu and Kashmir General Sales Tax Act - Sections 16C; Karnataka Sales Tax Act - Sections 19A; Orissa Sales Tax Act, 1947 - Sections 13AA, 13AA(1) and 13AA(5); Central Sales Tax Act, 1956 - Sections 3, 4, 5, 14 and 15; Companies Act, 1956; Societies Registration Act, 1860; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rules - Rules 29(2); Constitution of India - Articles 19(1), 246, 265, 286(1), 286(2), 286(3), 301, 366 and 366(29A)

Reported in : [2006]145STC185(NULL)

Trade Tax Act, section 6-E of the Bengal Finance (Sales Tax) Act, 1941, section 25A of the Bihar Finance Act, 1981, section 25B of the Haryana General Sales Tax Act, Section 12-A of the Himachal Pradesh General Sales Tax Act, … ORDERS.R. Nayak, C.J.1. In this writ petition, the constitutional validity of Section 35 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (for short, 'the Adhiniyam') is questioned.2. The petitioner is a proprietary

State of Chhattisgarh and ors. Vs. Vtp Constructions

Court : Supreme Court of India

Subject : Constitution

Acts : Chhatisgarh Commercial Tax Act, 1994; Chhattisgarh Vanijyik Kar Adhiniyam, 1994 - Sections 35; Sales Tax Act; Uttar Pradesh Trade Tax Act - Sections 6D; Bengal Finance (Sales-Tax) Act, 1941 - Sections 6E; Bihar Finance Act, 1981 - Sections 25A; Haryana General Sales Tax Act, 1973 - Sections 25B; Himachal Pradesh General Sales Tax Act, 1968 - Sections 12A; Jammu and Kashmir General Sales Tax Act - Sections 16C; Karnataka Sales Tax Act - Sections 19A; Orissa Sates Tax Act, 1947 - Sections 13AA, 13AA(1) and 13AA(5)

Reported in : AIR2008SC714; JT2008(1)SC91; 2007(14)SCALE27; (2008)2SCC578; (2008)12VST14(SC)

Pradesh Trade Tax Act, Section 6-E of the Bengal Finance (Sales-Tax) Act, 1941; Section 25-A of the Bihar Finance Act, 1981; Section 25-B of the Haryana General Sales Tax Act 1973, Section 12-A of the Himachal Pradesh General Sales Tax … the Chhatisgarh High Court. Respondent filed a writ petition before the Chhatisgarh High Court questioning constitutional validity of Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as the 'Adhiniyam'). It corresponds to the Chhatisgarh Commercial

T.R. Ganapathy Chettiar Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1999)240ITR33(Mad.)

history would be necessary to keep the matter in the right perspective.The development rebate was introduced by the Finance Act, 1955. In the Budget Speech ([1955] 27 ITR (St.) 42), the Finance Minister referred to the recommendation of … or for creation of asset or remittance abroad for a period of eight years.Sub-section (11) was introduced in section 35 to enable the Income-tax Officer to withdraw the allowance granted by recomputing the income in case of any … the balance of Rs. 1,12,390 was carried forward. For the assessment year 1981-82, the assessment was made on January 21, 1984, determining the total income

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

of the Companies Act, 1956-namely (i) the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the Life Insurance Corporation of India and … debts due to banks and financial institutions.16. The said Act is the result of two Reports, one of 1981 of a Committee headed by Sri T. Tiwari and the other by a Committee headed by Sri M. … before us against an order passed by the learned Company Judge under Sections 442 and 537 of the Companies Act, (in a winding up petition … has to meet Rs. 1,10,000 and that leaves a balance of Rs. 35,000 (Rs. 1,10,000 - Rs. 75,000) to be recovered. He can claim overriding

Satyam Steels and Alloys Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Bihar Finance Act, 1981 - Sections 7 and 7(3); Central Excise Act, 1944 - Sections 5, 35 and 35B

dated 2-4-1994 issued by the Govt. of Bihar, Deptt. of Finance whereby the conditions imposed by the Bihar Finance Act, 1981 were extended only to those industrial units who have not availed any facility on the earlier incentive policy … provided to them to approach the authorities by making an appeal to the appropriate authority as provided under Section 35 as well as 35B of the Central Excise Act, 1944. Therefore, their grievances in the writ petitions cannot

Commissioner of Wealth-tax Vs. Lalchand Singhai

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1971; Wealth Tax Act, 1957 - Sections 5(1) and 35

Reported in : (1981)25CTR(MP)123; [1983]140ITR314(MP); 1981MPLJ354

Matched in: Citation (1981)25CTR(MP)123; [1983]140ITR314(MP); 1981MPLJ354

State of Bihar and ors. Vs. Harihar Prasad Debuka and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 301 to 305; Bihar Finance Act, 1981 - Sections 31(2); Bihar Finance (Amendment) Act, 1984

Reported in : AIR1989SC1119; 1989(2)BLJR85; 1989(1)SCALE464; (1989)2SCC192; [1989]1SCR796; [1989]73STC353(SC); 1989(1)LC684(SC)

of Articles 301 and 304 of the Constitution of India.2. Sub-section (2-a) of Section 31 of the Bihar Finance Act, 1981 was substituted by Bihar Finance Act, 1984 as follows:(2-a) A person transporting goods shall carry a declaration in … tax payable under Part I of the said Act:(i) A person transporting goods, exceeding the quantity notified under Section 35, on a goods carrier or a vessel shall carry Form XXVIII A or XXVIII B duly filled up

O.C. Corporation and ors. Etc. Etc. Vs. State of Bihar and ors.

Court : Patna

Subject : Constitution

Madan Mohan Tiwari (supra) holding that the amended provisions of Sub-section (2a) of Section 31 of the Bihar Finance Act, 1981, comprehensively authorise the prescription of a declaration form which must be carried, inter alia, by motor vehicles carrying … brought into the State and being sent out of the State in excess of the quantity notified under Section 35 by every goods carrier of vessel and includes the transport of all goods even in inter-State trade through