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Agassi (Respondent) Vs. Robinson (Her Majesty's Inspector of Taxes) (A ...

Court : House of Lords

Subject : Land Acquisition

activity carried out by them within the United Kingdom. The relevant statutory provisions were first enacted in the Finance Act 1986, section 44, and Schedule 11 to that Act under which the 1987 Regulations were made. The 1988 Act is … presumption against a statute being construed as having extra-territorial effect (see Ex parte Blain (1879) 12 Ch D 22) is ousted by a sufficient indication that in this case Parliament did intend section 555 (2) of the

Shree Mahesh Textiles Pvt. Ltd. Vs. Mafatlal Engineering Industries Li ...

Court : Mumbai

Subject : Sica

Acts : Sick Industrial Companies (Special Provisions) Act, 1986 - Sections 22(1)

Reported in : 1994(3)BomCR281

order as to costs. SICA - winding up - Section 22 (1) of Sick Industrial Companies (Special Provisions) Act, 1986 - whether petition filed without obtaining prior permission under Section 22 (1) from Board for Industrial and Finance

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 … payment of tax, such power of withdrawal cannot be exercised by the State Government. He further submitted that Section 22 of the Orissa General Clauses Act provides that where by an Orissa Act a power to make or

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … inputs for manufacture of sanitary-ware. The assessee had claimed the benefit of exemption under a Notification no.217 of 1986. The revenue declined to grant benefit of exemption. The Tribunal had set aside the orders passed by the … for providing output services can qualify as capital goods and none other. 22. Further the definition of ‘input as defined Rule 2(k) includes all goods,

industrial Finance Corporation of India and anr. Vs. Maharashtra Steel ...

Court : Allahabad

Subject : SICA

Acts : Industrial Finance Corporation Act, 1948 - Sections 30; Sick Industrial Companies (Special Provisions) Act, 1986 - Sections 15, 16, 16(2) and 22

Reported in : AIR1988All170; [1990]67CompCas412(All)

- sale of mortgaged property - Section 30 (3),15, 16 and 22 of Sick Industrial Companies (Special Provisions) Act, 1986 - petitioner applying for sale of property under Section 30(3) - conditions necessary for passing Order under Section … Mishra, J.1. Heard the learned counsel for the parties.2. The present application has been moved by the Industrial Finance Corporation of India, a body corporate established under the Industrial Finance Corporation Act, 1948 (Act No. XV of

Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

promulgated a fresh Notification No. S.O. 123 dated 5-3-1990, in exercise of the powers vested in it under Section 22 of the Bihar Finance Act, 1981. The said notification dated 5-3-1990 is Annexure T. The benefit of the … C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5',

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax/Vat

Reported in : (2008)12VST149(P& H)

Central Government.11. That the Municipal Solid Waste Management and handling is a mandatory requirement under the Environment (Protection) Act, 1986 and the Municipal Solid Wastes (Management and Handling) Rules, 2000 made thereunder. A copy of the Rules is … to roads, bridges, streets, markets, water supply and sanitation were meant to facilitate freeflow of trade and since Section 22 of the Act provided for distribution of tax collected among local bodies, the same was compensatory.6. This Court … goods in a local area and that too not for further augmenting finances of the municipalities but for compensating the loss suffered by the abolition

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 … of re-assessment was issued on 10-3-1989 and the returns were filed on 27-3-1989 and re-assessments were completed on 22-2-1991.The date of service of notice is not brought on record. In view of the limitation of time prescribed

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 … that no proceedings could be taken against the defendant as 'threatened' in view of the provisions contained in section 22 of the Sick Industrial Companies (Special Provision) Act, 1985. It was stated in the said letter that all

Narendra Kumar Maheshwari Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Company

Acts : Constitution of India - Articles 12, 14, 19(1), 38, 39, 136 and 226; Companies Act, 1956 - Sections 2(12) and 123; Administrative Law; Monopolies and Restrictive Trade Practices Act; Companies Act, 1956 - Sections 2(12) and 123; Transfer of Property Act, 1882 - Sections 48; Capital Issues(Control) Act, 1947 - Sections 3 and 12

Reported in : AIR1989SC2138; (1989)2CompLJ95(SC); JT1989(2)SC338; 1989(1)SCALE1353; 1990Supp(1)SCC440; [1989]3SCR43

premium at the time of conversion is not a new practice and had been applied in the year 1986 in the case of Standard Medical Leasing as also in ATV Projects Ltd. and the Industrial Credit & … of Finance. It is also significant to mention that on 25th January, 1988 an application was made under Section 22(3)(d) of the Monopolies & Restrictive Trade Practices Act with the proposal to implement the MEG Project along with