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Rambai Manjanath Nayak and Others Vs. Union of India and Others

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Taxation Laws (Amendment) Act, 1972 - Sections 269; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947; Constitution of India - Articles 19(1), 31 and 133(1); Finance Act, 1986; Income-tax (Amendment) Act, 1981; Registration Act, 1908

Reported in : AIR1993SC342; (1992)108CTR(SC)294; (1993)1GLR183; [1993]201ITR422(SC); 1992(3)SCALE166; (1992)4SCC742; [1992]Supp3SCR56

made therein for a public purpose. We may here mention that subsequently Chapter XX-C was inserted by the Finance Act, 1986 with effect from October 1, -1986 providing for purchase by Central Government of immovable properties in certain cases … the question raised was whether immovable property would vest in the Central Government free from all encumbrances under Section 269-I, upon a final order being made under Section 269F(6) and consequently whether a tenant governed by the … appeal is against the judgment of Gujarat High Court dated January 12, 1983 dismissing the appellants' writ petition challenging the constitutional validity of Chapter XX-A

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

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

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 … have to pay Rs.5.35 lacs and 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 Rs.5.35 lac dated 30.07.2008 to Respondent

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … government of India in the Ministry of External Affairs Nos. S. O. 429 (E) dated the 18th July 1986 and S.O. 643 (E), dated the 19th September,1996 with immediate effect.” Notification No. 21/2009-S.T. Dated 07 Jul 2009 … been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in

S.A. Casting Industries (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1992)(43)LC271Tri(Delhi)

from the whole of the auxiliary duty of the Customs thereon under Sub-section 1 of Section 19 of Finance Act, 1986. There is no dispute that colour scanner, on its merits, falls within Chapter 90 of the Schedule. The

M/S.Balasore Alloys Limited and Another Vs. North Eastern Electricity ...

Court : Orissa

Subject : Electricity

existence of a statutory remedy of appeal available to the parties under Section 19 of the Consumer Protection Act, 1986. The Supreme Court held as follows:“We have considered the respective arguments/ submissions. There cannot be any dispute that … lacs ED 75.83 lacs DPS ODP Total 6876.63 lacs Nil . 10799.29 lacs Thereafter, the Senior General Manager, Finance of the petitioner-company referred to the minutes of the meeting and appealed that looking at the precarious financial

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 … of the appropriate authority under Chapter XXC of the Income Tax Act, 1961 (hereinafter referred to as the Act) the 1st respondent herein refusing to

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. … 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 … conditions, if any, to rescind any notification so made or issued. He pointed out that similar provision in Section 19 of the Punjab General Clauses Act was interpreted by the Supreme Court in Gopi Chand v. Delhi Administrations

Crown Re-roller (P) Ltd. Vs. State of Orissa in the Department of Fina ...

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 14; Orissa Sales Tax Rules, 1947 - Rule 39;

Reported in : 2004(I)OLR107; [2005]139STC305(Orissa)

for decision is whether the State Government wh.ile exercising the power of issuing a notification under the Bihar Finance Act could deny benefits declared by the State Government under its Industrial Incentive Policy and the Supreme Court held … that the petitioner company has come to this Court for sales tax benefits under the Industrial Policy Resolution, 1986.2. The State Government of Orissa formulated the Industrial Policy Resolution, 1986 effective from 1.4.1986 announcing a package of … issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of … to this Court for sales tax benefits under the Industrial Policy Resolution, 1986.2. The State Government of Orissa formulated the Industrial Policy Resolution, 1986 effective

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale … Act and the sales tax statutes. This was also accepted in H. Anraj [(1986) 1 SCC 414 : 1986 SCC (Tax) 190] when the Court said that to the extent that the sale of a lottery ticket … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

Core Health Care Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

by the learned Accountant Member.Further, I find that the aforesaid provision came into force in the statute by Finance Act, 1986, with retrospective effect from 1st April, 1974. Admittedly, that provision was not in existence while Hon'ble Supreme Court … a textile mill. In order to expand its spinning capacity and to renovate and modernise some of the sections of the mill, the assessee negotiated to import machineries from abroad. It was held that additional liability in … the assessee and the other by the Revenue relating to asst. yr. 1992-93 are taken up together and disposed of by a common order for