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Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

it has been held that the amendment to Section 40(3)(vi) of the Finance Act, 1983 made by the Finance Act, 1986 was certainly curative and therefore normally could be declared as declaratory of existing law. In that case, the … truly all materials necessary for assessment, the wealth chargeable to tax has escaped assessment within the meaning of Section 17(1)(a) of the WT Act. Issue notice under Section 17.The assessee filed returns of wealth in response to notice

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races (other than … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board … is illegal and the same is contrary to the circular (Annexure-A) dated 17.05.1978. (5) Declare that Stake Money paid by the petitioner cannot be construed

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races (other than … any sort as per Sec. 194B of the Income Tax Act and consequently hold that the provisions of section 194B are not applicable to the petitioners. W.P.NO.6674/2013 BETWEEN: M/s Mysore Race Club Limited A company incorporated under … illegal and the same is contrary to the circular (Annexure- A) dated 17.05.1978. 9 (5) Declare that Stake Money paid by the petitioner cannot be

Santa BantA.Com Limited and Another Vs. M/S. Porsche Cars, Its Managin ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

the balance amount of Rs.34,81,880/-, towards advance, would be arranged through a finance company. Accordingly, the Appellants handed over a cheque in the sum of … D.K. Jain, J., President: 1. This Appeal, under Section 19 of the Consumer Protection Act, 1986 (for short œthe Act?) has been filed by the Complainant Company and one of its Directors, questioning the … alleging deficiency in service, resulting in humiliation, harassment and the mental agony, the Appellants filed a complaint under Section 17 of the Act against the Respondents praying for a direction to pay to them a sum of Rs.67,80,293/-

Ashish Developers and Builders (P) Ltd. Vs. Appropriate Authority

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : [2001]116TAXMAN749(AP)

order purchase of property by the Central Government. Chapter-XX-C containing sections 269U to 269UO was inserted by the Finance Act, 1986 providing for purchase by the Central Government of immovable properties in certain cases of transfer in replacement of … hands of DBR, the Special Officer and Competent Authority held that 16 acres of land as protected under section 4(11) of the Urban Land (Ceiling & Regulation) Act and the balance of 6.5 acres was declared as … the transferees to the Appropriate Authority which was received by it on 17-12-1998. Form No. 37-I itself is an agreement reduced into writing by the

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … scale industry for manufacture of sterilized disposable syringe at Chandaka Industrial Estate, Patia, Bhubaneswar pursuant to the IPR 1986 and commenced commercial production on May 9, 1998 and is a continuing industrial unit of IPR 1986 and … said exemptions were withdrawn by notifications dated July 30, 1999 and February 17, 2000. The petitioner has therefore prayed for quashing the said notifications dated

20th Century Finance and Consultancy Services Limited Vs. Khanna Rayon ...

Court : Mumbai

Subject : SICA

Acts : Contract Act, 1872 - Sections 148; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22(1); Transfer of Property Act, 1882 - Sections 3

Reported in : 1991(4)BomCR301

true construction of the said agreements, the alleged lease agreement is nothing but hire purchase agreement or loan finance agreement. The first question, therefore, which arises for consideration of the Court is as to what is the … :---(a) By a master agreement of lease No. TCF/24/1986 dated 28th April, 1986, the plaintiff leased the suit equipments/machineries to the defendant on the terms … section 16 of the 1985 Act is undoubtedly pending. No order is yet passed by the Board under section 17(3) of the said Act.13. Section 22(1) of the 1985 Act reads as under :-'Suspension of legal proceedings, contracts,

Soudambika Finance Pvt. Ltd. Coimbatore and Etc. Etc. Vs. Union of Ind ...

Court : Chennai

Subject : Civil

Acts : Chit Funds Act, 1982 - Sections 4(3), 5, 6(1, 2 and 3), 7(2), 8, 12, 13, 14, 15, 16(2 and 3), 17(2), 18(4 and 5), 19, 20(1), 21, 22(2), 24, 28, 29, 30, 31, 39(2), 48(1), 50, 64, 75, 76, 77 and 79; Constitution of India - Articles 14, 19(1), 245 and 246; Chit Funds (Pondicherry) Rules, 1986; Pondicherry Chit Funds Act, 1966; Chitties Act, 1964; Cochin Kuris Regulations, 1932; Indian Penal Code (IPC), 1860; Reserve Bank of India Act, 1934 - Sections 45-N and 451; Tamil Nadu Chit Fund Rules, 1984 - Rules 4A, 13, 18(4 and 5), 28, 31 and 63; Companies Act, 1956 - Sections 39(2) and 48; Indian Registration Act, 1908

Reported in : AIR1993Mad190; [1995]82CompCas302(Mad)

submitted by some chit funds to the Banking Commission, the foreman requires finance from banks as well as money-lenders and other private sources. Some companies … limited companies in the context of certain concessions enjoyed by such companies under the provisions of the Companies Act, 1986, could be plugged; and (i) the need to empower the Bank to apply for compulsory winding up of … the proceedings of every draw is required to furnish the particulars including the presence of the two subscribers. Section 17 is also challenged. Section 20(b) and (c) is also challenged. So far as Section 21(1)(b) is concerned, it

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : Customs

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

claimed that on account of the ship-breaking industry, there is a substantial saving of electricity utilisation.3. The Union Finance Minister in his Budget Speech for the financial year 1993-1994, delivered on 27-2-1993, stated thus :'91. The ship-breaking … under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is … a vessel brought in by them for breaking up in terms of the provisions of the Custom Tariff Act, 1975, for short 'the Act'. A learned Single Judge of this Court, by the judgment under appeals, has … manufacture of the said goods with the aid of power. Therefore, under Section 3 of the Customs Tariff Act, no additional duty is payable on … the appellants vide Ministry of Finance's letter dated 17-8-1997 that the process by which the asbestos fibre

Tapan Bose Vs. Icici Bank Ltd. and Others

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Subject : Land Acquisition

and personnel. They have business in highly civilized and developed countries. They are engaged in the business of finance and lending. Their wealth is immense and they have lost track of their wealth. It is because of … vehicle by the opposite parties through their officials, agency and musclemen under Section 17(1)(a) of the Consumer Protection Act, 1986. (b) Sum of Rs. 20,00,000 to Shri Vinod, S/o Shri Raj Pal, R/o House No. 244/107, School Block,