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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

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 … 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 … with inspection of documents by subscribers and Registrar. Section 43 to 55 deal with winding up of chitties. Section 56 to 59 deal with registration of office and fees. Section 60 to 72 are miscellaneous provisions. Kerala Chitties

Continental Construction Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10(5) and (6), 17, 30, 31, 32, 33, 34, 35, 36, 36(1), 37, 38, 39, 40, 40(A), 40(C), 40A(1) and 40A(5), 80, 80-O, 80MM, 80HHB and 80HHB(5), 85C, 163, 261 and 288

Reported in : [1990]69CompCas268(Delhi); (1990)85CTR(Del)116; [1990]185ITR178(Delhi)

the Central Government immediately before that day shall stand transferred to the Board for disposal.' 17. By the Finance Act, 1982, section 80HHB was incorporated in the Income-tax Act, 1961. According to the Memorandum explaining the provisions in the Finance … such information to a foreign company inasmuch as there is no provision in the agreement referred to above.' 56. It is clear from the aforesaid observations that because skilled work was being undertaken by Oberoi Hotels itself,

The D.C.i.T. Vs. Mangal Dayak Chit Fund (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)92ITD258(Hyd.)

liability in the balance sheet. He filed extracts of Section 76 of the Chit Funds Act 1982 and Section 56 of the A.P. Chit Funds Act 1971 and submitted that violation of the these Acts invite penal provisions … Shri Hari Agarwal. In I.T.A. Nos. 545/Hyd/2001 (M/s. Jasya Bharagavi Chits & Finance (P) Ltd.) and ITA No. 18/Hyd/01 (M/s. Krishnajyothi Chits Funds (P) Ltd. … case are as follows.3.2 All these assessees are Chit Fund Companies. They are governed by the Chit Funds Act 1982 and the A.P. Chit Funds Act 1971 and the Rules formed there under. The assessees have filed their

Goodyear India Ltd. and anr. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Finance Act, 1982 - Sections 50; Central Excise Act; General Clauses Act, 1897 - Sections 6

Reported in : 41(1990)DLT194; 1990(49)ELT39(Del)

of Central Excise, thereby pointing out, that on a true and proper interpretation of Section 50 of the Finance Act, 1982, the exemption of set off, granted under the aforesaid notifications, would be availed of first, and the. special … of the new notification, does not require the inputs to be co product with end-product. Similarly, under Rule 56-A of the Rules, which is the procedure, applicable to notification No. 95/79-CE, as amended by notification No. 58/82CE,

Dundoo Ravi Kumar Vs. The Special Court under the A.P. Land Grabbing ( ...

Court : Andhra Pradesh

Subject : Land Acquisition

1 SCC 520), DSR Steel (Private) Limited Vs. State of Rajasthan and others (2012) 6 SCC 782), Suseel Finance and Leasing Company Vs. M.Lata and others (2004) 13 SCC 675), M.N. Haider and others Vs. Kendriya Vidyalaya … in L.G.C. No.10 of 1990 on the file of the Special Court under Andhra Pradesh Land Grabbing (Prohibition) Act, 1982 (for short, Special Court') filed these three writ petitions under Article 226 of the Constitution of India. 2. … Calcutta 113), Sha Vadilal Hakamchand Vs. Sha Fulchand Umedram (ILR XXX Bombay 56), K.N. Mishra Vs. Union of India and others (AIR 2003 Calcutta 307 … filed a review petition in I.A. No.1767 of 1994 on 06.12.1994 under Section 17A read with Rule 18 of the Act. The writ petitioner has

Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)80ITD89(Delhi)

10 each. The interest income therefrom would normally be assessable under Sections 18 to 21, deleted by the Finance Act, 1988 w.e.f. 1st April, 1989. From the asst. yr.1989-90, interest on securities is assessable as business income under … interest forms part of business profits. In other cases, it is assessable as income from other sources under Section 56(2}(i-d) of the IT Act, 1961. With the change in law, the interest received by the assessee under the

Emalahleni Local Municipality and Another Vs. Propark Association and ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

relevant provisions of the Transvaal Local Government Ordinance 17 of 1939 (LGO) and the Local Government : Municipal Finance Management Act 56 of 2003 (MFMA) before it sold or alienated a portion of Stand 2243 Witbank Extension … paragraph (b) shall cause a valuer or associated valuer registered in terms of the provisions of the Valuers Act, 1982 (Act 23 of 1982), to “ (ii) evaluate the immovable property it wishes to sell, exchange or in … appellants application to purchase the property was considered by the first appellants Section 79 Committee on 3 October 2007 and by the Mayoral Committee on

income-tax Officer Vs. J.M.P. Enterprises

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (1993)46ITD104(Asr.)

about the Commissioner of Income-tax (Appeals) allowing deduction of Rs. 12,150 on account of interest paid to Udyog Finance and Chit Fund Pvt. Ltd. It is the contention of the Departmental Representative that loans were raised by … correctly nor considered carefully the decision of the Tribunal dated February 27, 1982, in the case of Damodar Dass Jai Chand Aggarwal v. ITO [1982] … is a statute operative after the assent of the President. After this has been notified in the Gazette, Section 56 of the Indian Evidence Act requires the said Act to be judicially noticed. Therefore, one would not be

Lohia Machines Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Acts : Companies Act; Central Excise Act, 1944 - Sections 2, 3, 3(1), 4, 11A and 56B; Finance Act, 1982 - Sections 51; Constitution of India - Article 226; Central Excise Rules - Rules 9, 9(1), 10A, 49, 56B and 56E

Reported in : 1987(12)ECC75; 1987(11)LC496(Allahabad); 1987(28)ELT234(All)

of Rules 9 and 49 does not arise. These Rules have been amended by Section 51 of the Finance Act, 1982, the relevant portion whereof reads as under :-'51. Retrospective effect for certain amandments to Central Excise Rules and … 1984 to the Assistant Collector, Central Excise, Kanpur (respondent No. 3) for permission to be granted under Rule 56-B of the Central Excise Rules (hereinafter referred to as the Rules). The ground taken was that the P.O.Y.

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 … of Central Excise, Calcutta 1983 ELT 1813 : 1983 ECR 1512D which was on the explanation to Rule 56A. Shri Naik submitted that the Department had always the right to recover duty on the captively consumed goods