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East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible … In terms of one time tax scheme prescribed by Section 3(1B) of the Rajasthan Land and Buildings Tax Act, 1984 (hereinafter referred to as 'the Act') even though the certificate exempting the aforesaid land from the future tax … date has been shifted to 1.4.1997 and a revaluation as on 1.4.1997 is required to be made under Section 14 of the Act of 1964. The respondent No.2 instead of carrying out a fresh valuation of the subject

Telecom Employees Co-operative Housing Society Ltd. Vs. Scheduled Cast ...

Court : Karnataka

Subject : Civil

Acts : Bangalore Development Authority Act, 1976 - Sections 14, 19(3), 37, 38 and 65; The Bangalore Development Authority (Allotment of Sites) Rules, 1982; The Bangalore Development Authority (Allotment of Buildings under Self Financing Housing Scheme) Rules, 1982; The Bangalore Development Authority (Disposal of Corner Sites and Commercial Sites) Rules, 1984

Reported in : ILR1990KAR3320

would urge that Sections 35, 36 and 37 of the Act deal with acquisition of land, property and finance of the BDA. The object of these Sections is to vest the property in the BDA. The meaning … litigation. They have registered their names in the BDA in the year 1984. They had made attempts thrice by applying for allotment of sites in … to the application with plans and other particulars contemplated under Section 32(2) of the Act as well as Section 14 of the Act. The provisions of the Rules are inapplicable to the private layouts sanctioned by the BDA

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

Circle, Jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of Section 19(2) of the Bihar Finance Act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of … dealer to whom grant of registration certificate has been refused under the third proviso to subsection (2) of Section 14, in respect of any period has, for any reason, escaped assessment or any turnover of any such dealer … 1988(71) STC 293 and Bhimraj Madanlal v. State of Bihar and Anr. 1984(56) STC 273.5. Mr. Jhunjhunwala, learned Counsel appearing for the Revenue, on the

Commissioner of Central Excise Vs. Siv Industries Ltd.

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

Subject : Land Acquisition

Reported in : (1999)(112)ELT251Tri(Chennai)

nature of rejects. In this regard attention is invited to amendments carried out by Section 45 of the Finance Act, 1984, to the provisions contained in Section 3 of the Central Excises and Salt Act, 1944. Such of the … and further in terms of para 4 reproduced below, the value of the goods has to be under Section 14. "4. In order to levy excise duty equal to the duties of customs leviable on the like goods

Jodhan Real Estate Development Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1996)56ITD90(JP.)

the revival of levy of wealth-tax in the case of closely held companies by Section 40 of the Finance Act, 1983, the assessee filed its return of wealth for the assessment year 1984-85 on 30-3-1985 declaring total wealth … assessee filed its return of wealth for the assessment year 1984-85 on 30-3-1985 declaring total wealth of Rs. 14,52,800. On assessment, the Assessing Officer enhanced the valuation of each property and computed the net wealth at Rs.

Madathil Brothers Vs. the Deputy Commissioner of Income Tax, Special R ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(4A), 2(14), 2(42), 2(42A), 2(47), 22, 27, 45, 68 and 260A; Finance Act, 1987 - Sections 27; Transfer of Property Act, 1882 - Sections 53A, 54 and 55; Registration Act; Taxation Laws (Amendment) Act, 1984; Income Tax Act, 1922 - Sections 9 and 12B; Income Tax Rules, 1962 - Rule 9A, 9B, 9B(1), 9B(2) to 9B(4) and 9B(7); Wealth Tax Rules - Rule 1D; Income Tax (Seventh Amendment) Rules, 1976

Reported in : (2008)217CTR(Mad)416; [2008]301ITR345(Mad)

of a business carried on by him, such conversion or treatment; (or) The following clause was inserted under Finance Act, 1987 with effect from 1.4.1988:(v) any transaction involving the allowing of the possession of any immovable property to … as defined under Section 2(47) as it then stood prior to the amendment under the Taxation Laws Amendment Act, 1984 with effect from 1.4.1985. Hence, it does not cover the issue on hand. 42. In the decision reported … short term capital gain and not a long term one?By order dated 14.8.2007, this Court ordered the T.C.M.P. Thus, the said question is also considered

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … inserted in the Bihar Finance Act, 1981 by the Finance Act of 1984.6. The amendments brought about in different State enactments gave rise to dispute … to impose a tax on goods declared to be of special importance in inter-State trade or commerce under Section 14 of the Central Sales Tax Act except in accordance with the restrictions and conditions contained in Section 15

National Agricultural Cooperative Marketing Federation of India Vs. Un ...

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Articles 14, 19(1), 226, 245 and 246; Income Tax (2nd Amendment) Act, 1998; Income Tax (Amendment), 1999 - Sections 80P(2); Multi State Cooperative Societies Act, 1984; Indian Income Tax Act, 1922; Finance Act, 1955 - Sections 14; Cooperative Societies Act, 1912; Income Tax Act, 1961 - Sections 81; Finance (No. 2) Act, 1967

Reported in : (2001)167CTR(Del)380; 2001(58)DRJ641

issued by the Governor General in Council as per power conferred on him under the Act itself. The Finance Act, 1955 amended the 1922 Act by way of insertion of sub-section (3) into section 14. The provision read

Manekchowk Co-operative Bank Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1999)70ITD183(Ahd.)

have to be approached only from that perspective." He further pointed out that memo explaining the provisions of Finance Act, 1984 reported in [1984] 146 ITR (St.) 161 are as follows :- "Such audit will help in checking fraudulent … that memo explaining the provisions of Finance Act, 1984 reported in [1984] 146 ITR (St.) 161 are as follows :- "Such audit will help in … 1. All these appeals are directed against levy of penalties under section 271B for not filing audit reports under section 44AB of the Income-tax Act, 1961 along with returns of

Assistant Director of Inspection Investigation Vs. Kum. A.B. Shanthi

Court : Supreme Court of India

Subject : ConstitutionDirect Taxation

Acts : Income-tax Act, 1961 - Sections 44AC, 206C, 269SS, 271D, 273B, 276DD, 269T and 269T(1); Constitution of India - Articles 14, 134A and 246; Finance Act, 1984; Companies Act, 1956 - Sections 617; Banking Regulation Act, 1949 - Sections 51

Reported in : AIR2002SC2188; 2002(2)Crimes393(SC); (2002)174CTR(SC)513; [2002]254ITR258(SC); [2002(3)JCR112(SC)]; JT2002(4)SC565; (2002)3MLJ42(SC); 2002(4)SCALE327; (2002)6SCC259; [2002]

Bench is now challenged before us in this appeal.3. Section 269SS was inserted in the Income Tax by Finance Act 1984 with effect from 1.4.1984, but the same was made operative from 1.7.1984. The Income Tax Department, in course … he Madras HighCourt quashed the prosecution initiated against the respondent by holding thatSection 269SS is violative of Article 14 of the Constitution and, therefore, theprosecution initiated against the respondent was not legal. The learned SingleJudge granted certificate