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Ambika Nahar Exports and anr. Vs. Commissioner of Customs (Port) and o ...

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 125, 128, 128A, 129A to 129E, 130, 130A and 130E; ;Finance Act, 1984 - Section 40; ;Customs Tariff Act, 1975; ;Customs and Central Excises Laws (Amendment) Act, 1988; ;Customs and Excise Revenues Appellate Tribunal Act, 1986 - Section 3; ;Central Excise Act, 1944 - Section 35F; ;Income Tax Act, 1961 - Sections 254(1), 254(2), 256 and 256(1); ;Indian Income Tax Act, 1922 - Sections 33(4) and 66(1); ;Indian Penal Code (IPC), 1860 - Sections 193, 196 and 228; ;Code of Criminal Procedure (CrPC) , 1973 - Section 195; ;Code of Civil Procedure (CPC) , 1908; ;Constitution of India - Article 226

Reported in : 2007(3)CHN625

the first proviso to Sub-section (1), which is pending immediately before the commencement of Section 40 of the Finance Act, 1984, before the Appellate Tribunal and any matter arising out of or concerned with such appeal and which is … Income-tax Act, 1922. In that context, it was held that there could be only one order under Section 33(4) of the Act and that was the final order; all other orders previously passed by it will be

J.M. Ramachandra and Sons Vs. Customs Excise and Gold (Control) Appell ...

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111, 112A, 125, 128, 129A, 129B, 129DD, 130 and 130E; Foreign Trade Development and Regulation Act, 1992 - Sections 3(3); Indian Income-tax Act, 1922 - Sections 18(3A), (3B) and (3C), 18(6), 23(4), 23(5), 23A(1), 24, 25(2), 25A(1), 26(2), 26A, 27, 28, 30(1A), 30(2), 31, 31(3), 33, 33(2A), 33(3), 44E(6), 44F(5), 46(1), 48, 49 and 49F; Finance Act, 1984 - Sections 40; Limitation Act - Sections 5 - Schedule - Article 182; Code of Civil Procedure (CPC), 1908 - Sections 109

Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)

the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is … is no appeal provided against it; if it is the latter, it is open to be assailed under Section 33. The Bombay High Court held that when an appeal is presented out of time and there is no

Sri Srinivasa theatre, Gillalamamidada, East Godavari Dist Vs. Commerc ...

Court : Andhra Pradesh

Subject : Other Taxes

Acts : Andhra Pradesh Entertainment Tax Act, 1984 - Sections 4, 4-A, 4-C, 4-C(1), 5, 5(1), 5(3), 9, 9-A(1), 9-A(2), 16(2-A); Andhra Pradesh Entertainment Tax Rules, 1984 - Rules 10, 27, 27(10), 27(13), 33, 33(7), 33(10), 43-D, 49 and 49(2); Andhra Pradesh Cinemas (Regulation) Act, 1955; Orissa Sales Tax Act, 1947 - Sections 12, 12(6), 23 and 23(3); Bengal Finance (Sales Tax) Act, 1941 - Sections 20(3);

Reported in : 2001(4)ALD747; 2001(4)ALT725

5, 5 (1), 5 (3), 9, 9-A (1), 9-A (2) and 16 (2-A) of Andhra Pradesh Entertainment Tax Act, 1984 and Section 20 (3) of Bengal Finance (Sales Tax) Act, 1941 - appellant firm carrying business of exhibition … Court held that :'Even though no limitation of time is prescribed for interference by way of revision under Section 33, the Court would almost always incline in favour of taking the view that such exercise of power should

Collector of Central Excise Vs. Parmali Wallace Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(21)ELT231TriDel

chargeatble to duty of excise accordingly. The tariff structure of Tariff Item 16B was revised w.e.f. 28-2-1982 vide Finance Bill, 1982, so as to cover the wood-based Compreg Board and articles thereof within its scope. Accordingly the … case of Sirpur Paper Mills Ltd. v Union of India and Ors. 1984 (17) E.L.T. 217, delivered on 16-7-1984.This being a recent judgment which took … the Act, this argument is not very relevant). He submitted that Rule 9A in no way conflicts with Section 33. On Shri Haksar's argument based on Rule 53 (vide para 20 above), Shri Raghavan Iyer submitted that in

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

i.e. the date from which the relevant provision as it stands at present, was brought into force." The Finance Act, 1984, reduced the quantum of deduction to 50 per cent w.e.f. 1st April, 1985. The CBDT Circular No. 387, … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of … 1987 explained the modification in the provisions of s. 80-O at para 33.1 [168 ITR (St) 108] as under : "The basic purpose of this

Nishanth Hiremath Vs. Dr. B.R. Ambedkar Medical College and ors.

Court : Karnataka

Subject : Constitution

Acts : Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984 - Sections 5; Indian Medical Council Act, 1956

Reported in : ILR1998KAR4237

The Committee can co-opt the services of an expert on Public Institution Finance. The Director, Medical Education shall be the Member Secretary of the Committee. … and Dental Colleges in the State has been prescribed under the Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984. They have also assailed the validity of orders dated 15th and 16th of May 1997, issued by the … council of India (norms and guidelines for fees and guidelines for admission in medial Colleges) Regulations, 1994 under Section 33 of the Indian Medical Council Act, 1956. These Regulations are applicable to M.B.B.S Courses offered by Medical Colleges

India Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(33)ECC188

Matched in: Citation (1991)(33)ECC188

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 … to the word 'owner' or 'owned', the definition uses the phrase 'held'. 33. Touching on the meaning of the term 'owner' in the context of

Commissioner of Central Excise, Vs. Kiwi Ttk Ltd.

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

Subject : Excise

an exemption or concession notification which would necessarily affect the rate of duty. However, by Section 47 of Finance Act, 1984, Section 35B pertaining to appeals to Tribunal was amended by adding a proviso. The First proviso to Section 35B … away, these appeals No. 15/87 and 16/87 may not lie within the ambit of jurisdiction of appellate Tribunal. 33. In Appeal No. 69/87-ERB and Appeal No. 77/84-ERB, the assessees have preferred refund claim against their payment of

Electric Construction and Equipment Co. Ltd. Vs. Hukam N. Sharma and o ...

Court : Mumbai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 33C(2)

Reported in : (1993)IIILLJ312Bom

report found respondent 1 guilty of (i) fraud and dishonesty in connection with the petitioner's business, property and finance and (ii) committing an act subversive of discipline and good behaviour on the business premises.3. While the enquiry … the business premises.3. While the enquiry was in progress, respondent 1 on 7.9.1983 moved the second respondent under Section 33-C(2) of the Industrial Disputes Act, 1947 (I.D. Act). In his application, respondent 1 referred to the practice of