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Nivas Talkies and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Other Taxes

Acts : Biahr Entertainments Tax Act, 1948 - Sections 3(5), 3A, 3B, 3F, 9B and 13B; Bihar Entertainments Tax Rules - Rule 19

Jamshedpur, asking the petitioners to show cause why tax be not re-assessed under Section 19 of the Bihar Finance Act, 1981 in the light of the audit objection.2. It may be stated at the outset that the dispute … referred to the provisions of Sub-rules (2) and (3) of Rule 19 of the Bihar Entertainments Tax Rules, 1984 and submitted that where the proprietor fails to pay the fixed sum in accordance with the terms and

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

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 … of 1951), the Unit Trust of India Act, 1963 (52 of 1963), The Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) and the Sick Industrial Companies (Special Provisions ) Act, 1985(1 of 1986).The provisions of Section … of 2000) which came into force with effect from 17.1.2000. The effect of the Ordinance and in particular Section 19(19) then fell for consideration. Question of distribution of the sale proceeds by Company Court/ Tribunal and method of

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

Limited is a manufacturer of tyres, tubes and various other rubber products. By a notification dated April 6, 1984 issued by the Government of India, Ministry of Finance (Department of Revenue) in exercise of the powers conferred … 8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the … deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the appeal filed by the petitioners against the

Deepak Cochhar and anr. Vs. Indusind Bank Ltd.

Court : Mumbai

Subject : Civil

Acts : Presidency-Towns Insolvency Act, 1909 - Sections 9, 9(2); Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 19, 19(22), 20, 25 to 30, 34 and 34(1); Code of Civil Procedure (CPC) , 1908 - Sections 2(2), 2(14), 36 and 144 - Order 21 - Order 45, Rule 1; Consolidation of Holdings Act, 1954; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Court fees Act, 1870 - Schedule II - Article 11; Arbitration Act; Companies Act; Displaced Persons (Debts Adjustment) Act, 1951

Reported in : 2006(3)BomCR520; 2006(4)MhLj194

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … of 1951), the Unit Trust of India Act, 1963 (52 of 1963), the Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) and the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986).The provisions of section … or some other authority outside the Act for the actual realisation of the amount. The certificates granted under Section 19(22) has, in our opinion, to be executed only by the Recovery Officer. No dual jurisdictions at different stages

Food Specialities Ltd. Vs. Assistant Commissioner of Income Tax.

Court : Delhi

Subject : Direct Taxation

Reported in : (1995)52TTJ(Del)554

under the relevant statute, deduction was permissible in view of the proviso to S. 43B inserted by the Finance Act of 1987 w.e.f. 1st April, 1988. Shri Dastur fairly conceded that the decisions of the Delhi High Court … trading receipts of the assessee. assessed is admittedly following the mercantile system of accounting. As on 31st Dec., 1984, a sum of Rs. 95,05,224 had remained unpaid out of the total collections made during the relevant previous … formed employee, S. 40A(6) is inapplicable. Shri Dastur contended that the said section is a disallowed provision and that it must be strictly followed. It … of these two appeals of the assessee, one relating to asst. yr. 1985-86 and another for asst. yr. 1986-87, by this consolidated order.2. Appellant is

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … issued by the Commissioner, Commercial Taxes, Govt. of Bihar, on 18th May, 1984, which is also applicable in the State of Jharkhand, whereby, it was … of assessment proceeding- Except a proceeding under Sub-section (5) of Section 17, Section 18 and Sub-section (1) of Section 19 no proceeding for assessment of the tax payable by a dealer under this, part in respect of any

The Institute of Chartered Accountants of India, Rep. by Its Secretary ...

Court : Chennai

Subject : Direct TaxationConstitution

Acts : Chartered Accountants Act, 1949 - Sections 3, 4, 9, 15 and 22; Companies Act, 1956; Income Tax Act, 1961 - Sections 44AB; Banking Companies Regulations Act; Finance Act, 1984; Banking Laws (Amendment) Act, 1983 - Sections 45S(1); Constitution of India - Article 19(1) and 19(6)

Reported in : AIR2005Mad287; (2005)2MLJ369

Rs.20 lakhs under the Income-tax Act. Only a Chartered Accountant can issue a certificate under these Acts. By Finance Act, 1984 a new Section viz., Section 44AB was introduced in the Income-tax Act, 1961 by which certain classes of … filed against the common order of the learned single Judge dated 13.07.1998 passed in W.P.Nos.5925 and 5926 of 1989. 2. We have heard learned counsel for the parties and perused the record. 3. The petitioner in both

indore Education and Services Society and ors. Vs. Bank of India and o ...

Court : Madhya Pradesh

Subject : BankingCivil

Acts : The Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 17(2), 18, 19, 19(3), 21, 22, 34, 34(1) and 34(2); Legal Services Authority Act, 1987 - Sections 19(3), 20, 20(1), 20(2), 20(5) and 21; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; ;Sick Industrial Companies (Special Provisions) Act, 1985; ;Court Fees Act, 1870; Constitution of India - Articles 226 and 227

Reported in : 2002(5)MPHT434

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948, the State Financial Corporations Act, 1951, the Unit Trust … State Financial Corporations Act, 1951, the Unit Trust of India Act, 1963, the Industrial Reconstruction Bank of India Act, 1984, and the Sick Industrial Companies (Special Provisions) Act, 1985.'15. Bare reading of Section 34 makes it clear that … to such banks and financial institutions. Sub-section (2) of Section 17 deals with the power of Appellate Tribunal. Section 19 provides for filing of application to the Tribunal. Section 21 makes a provision for deposit of amount of

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 … viz. : ILR1989KAR75 and 1989(1) Kar.L.J. 111 with regard to the scope of Section 38 as well as Section 19(4) of the Act cannot be held to be correct law.7. Mr. R.N. Narasimha Murthy, Senior Advocate, appearing as

Food Specialities Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1995)54ITD352(Delhi)

under the relevant statute, deduction was permissible in view of the proviso to Section 43B inserted by the Finance Act of 1987 w.e.f. 1-4-1988. Shri Dastur fairly conceded that the decisions of the Delhi High Court in the … trading receipts of the assessee. Assessee is admittedly following the mercantile system of accounting. As on 31st December, 1984, a sum of Rs. 95,05,224 had remained unpaid out of the total collections made during the relevant previous … of these two appeals of the assessee, one relating to assessment year 1985-86 and another for assessment year 1986-87, by this consolidated order.2. Appellant is