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Krishnagopal Nagpal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)481

by the assessee, in the new property purchased or constructed by him. This condition was removed by the Finance Act, 1982 applicable from asst.yr. 1983-84. The circular of the Board relied upon by the learned counsel relates to the … the word 'a residential house' used in Section 54 of the Act will include plural by virtue of Section 13(2) of General Clauses Act, 1897. He placed strong reliance on the decision of the Tribunal Mumbai, in the

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982. Section 11A should be ignored or not. In our view Section 51 does not, in any manner affect the … collected. In this context, Shri Ravinder Narain also drew our attention to Finance Ministry's circular No. 18A-/82-X dated 13.5.1982 to all Collectors of Central Excise following the enactment of the Finance Bill 1982. This circular directed the

Bihar Agriculture Graduate Service Association and ors. Vs. State of B ...

Court : Patna

Subject : ServiceConstitution

Acts : Bihar Agriculture Service Act, 1982 - Sections 2; Bihar Executive Business Rules, 1979 - Rule 12

of actual payment as per the replacement scale was to be from 1.3.1989. However, by resolution of the Finance Department dated 18.12.1989, the replacement scale for the specially declared State services which include Bihar Agriculture Service was … Bihar Agriculture Service which is a specially declared State service controlled by the provisions of Bihar Agriculture Service Act, 1982 which authorizes the State Government under Sub-section (b) of Section 2 to add or alter or delete any … being merged into the cadre of Bihar Agriculture Service Class II and 1383 incumbents working in Bihar Agriculture Subordinate Service in the pay scale of

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

be read in isolation. The same has to be read along with Section 1(3) of the Chit Funds Act, 1982. Section 1(3) of the Act states that the Chit Funds Act, 1982 shall come into force on such date … constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … should be at the time and place mentioned in the variola. Sections 13 and 14 deal with the keeping of the minutes of the proceedings

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

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

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

of the new pattern of investment was again extended by a further period of one year by the Finance Act, 1982. Consequently, if any funds of a trust or institution were invested or deposited or continued to be invested … deposited after 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 … years earlier to the assessment year 1983-84, the income of the assessee-Trust was held to be exempt under Section 11 of the Income-tax Act, 1961. In the financial year 1982-83 relevant to the assessment year under consideration,

Shriram Smarak Nidhi Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)29ITD186(Delhi)

(1) of Section 13 was originally inserted by the Taxation Laws (Amendment) Act, 1975 w.e.f. 1-4-1977. However, the Finance Act, 1982 w.e.f. 1-4-1982 amended it. This clause has been substituted by the Finance Act, 1983 w.e.f. 1-4-1983, and is

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 11B and 11C

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

(1) of the Finance Act, 1981 (16 of 1981); and (e) Sub-Section (1) of Section 50 of the Finance Act, 1982 (14 of 1982). on such polyethylene films shall not be required to be paid in respect of such

Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

Statutory Interpretation by G.P. Singh, 4th Edition page 352-253).19. It is thus obvious that Part II of the Finance Act, 1982 is a comprehensive Code by itself. Where by reason of insertion a complete Code is included by repealing … of any violation of the provisions of the Finance Act, the Commercial Taxes authorities were duly empowered under Section 77(a) of the Finance Act to take a suitable action. But, the District Magistrate had no jurisdiction to

Commissioner of Wealth-tax Vs. Kodaikanal Club

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40, 40(1), 40(6) and 40(7); Wealth Tax Act, 1957 - Sections 2, 3 and 21AA; Finance Act, 1960 - Sections 13; Societies Registration Act, 1860; Income Tax Act, 1961 - Sections 2(17) and 2(18)

Reported in : (2003)181CTR(Mad)534; [2003]260ITR617(Mad)

assessable entities are individual, Hindu undivided family and company. In the year 1960, by Section 13 of the Finance Act, 1960, the levy of wealth-tax on the wealth of companies came to be excluded with effect form the … year 1960-61. The assessee-club at its instance got it declared as a company by notification dated September 30, 1982, issued by the Central Board of Direct Taxes under Section 2(h)(iii) of the Wealth-tax Act with retrospective effect

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

the purview of Sec. 11A of the Central Excises and Salt Act, 1944 and Sec. 51 of the Finance Act, 1982 cannot over-ride the provisions of Sec. 11A of the Central Excises and Salt Act. The Supreme Court, while … to have been issued under Sec. 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices and the demands covered by these … CESA and not from Sec. 51(2)(d) of the Finance Act. Moreover, on 13-5-1982, the Board issued a circular to all the Collectors directing them to