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N. Vishwanath Vs. the State Transport Authority, Bangalore and anr.

Court : Karnataka

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1988 - Sections 70, 71, 72, 80(3) and (4), 81, 100(3) and 104; Motor Vehicles Act, 1939 - Sections 57(8)

Reported in : ILR2001KAR4944; 2001(6)KarLJ149

said decision became final, binding and conclusive.10. Subsequently after the coming into force of the new Motor Vehicles Act, 1988, the second respondent got his earlier permit granted under the Motor Vehicles Act, 1939 for operating the stage … to above must be deemed to have overruled in M/s. Adarsh Travel's case, supra. The prejudice of the finances that is caused to the State Transport Undertaking for whose benefit the scheme is made is not so … and Karnataka.6. He had sought for variation of the said permit under Section 57(8) of the Motor Vehicles Act, 1939, as it existed then by

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision … in arriving at the conclusion, that the assessee was entitled to get the benefit of notification till Rule 57-B is amended, and the appeal was dismissed. Then, it was held that the assessee was entitled to Modvat

Oriental Insurance Co. Vs. Commissioner of Income-tax, Delhi

Court : Delhi

Subject : Direct Taxation

01.04.1989 and in terms of the CBDT Circular No. 528 dated 16th December, 1988, providing explanatory notes to Finance Act, 1988. The Assessee also claimed deduction of Rs. 3,57,54,000/- on account of amount written off in respect of depreciated … Vibhu Bakhru, J. 1. This appeal under Section 260A of the Income Tax Act, 1961 (hereafter the 'Act'), has been filed by the Oriental Insurance Company

V. I. P. Industries Ltd. Vs. Inspecting Assistant Commissioner.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1990]32ITD331(Mum)

these amendments will take effect from 1st June 1988. In this para reference is made to clauses 44, 57 and 68 of the Finance Bill, 1988. No more clarification is either required or desired and accordingly, on … whether the Explanation appended to sub-section (1) of section 263 of the Act, which was substituted by the Finance Act, 1988 with effect from 1-6-88 will apply and, if so, to what effect. The assessee claims that this Explanation

In Re: Shams Tabrez Vanti

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)193CTRAAR481

by Finance Act, 1988 w.e.f. 1st April, 1989, "or interest on securities" is inserted in Clause (i) of Section 57 of the Act, which reads as under: "57(i)-in the case of dividends other than dividends referred to in … profession; E. Capital gains; F. Income from other sources.Head-B, under which interest on securities fell was omitted by Finance Act, 1988 w.e.f. 1st April, 1989. Now, interest on securities is assessable under Section 28(i) where such interest forms part

Shams Tabrez Vanti Vs. C.i.T. Ghaziabad

Court : Authority for Advance Rulings

Subject : Direct Taxation

E. Capital gains; F. Income from other sources. Head-B under which interest on securities fell was omitted by Finance Act, 1988 w.e.f. 1.4.1989. Now interest on securities is assessable under section 28(i) where such interest forms part of business … Act, 1988 with effect from 1st April, 1989 “or interest on securities” is inserted in clause (i) of Section 57 of the Act, which reads as under: “57 (i) - in the case of dividends [ other than

Kerala Hotel and Restaurant Association and Others Vs. State of Kerala ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Constitution of India - Articles 14, 32 and 366; Kerala General Sales Tax Act, 1963 - Sections 5 and 9; Tamil Nadu General Sales Tax Act, 1959; Madras General Sales Tax Act, 1939; Kerala Finance Acts, 1987; Kerala Finance Acts, 1988; Constitution (Forty-Second Amendment) Act, 1976; Constitution (Fortysixth Amendment) Act, 1982

Reported in : AIR1990SC913; (1990)2CompLJ119(SC); JT1990(1)SC324; 1990(1)KLT825(SC); 1990(1)SCALE252; (1990)2SCC502; [1990]1SCR516; [1990]77STC253(SC); 1990(1)LC754(SC)

119 is challenged in one batch of Civil Appeals before18. During the pendency of these civil appeals, Kerala Finance Act, 1988 was passed amending Entry 57 of the Kerala General Sales Tax Act, 1963, asunder:For the entry in column … to time both by the Kerala General Sales Tax (Amendment) Acts and also by the Kerala Finance Acts. Section 5 of the Kerala General Sales Tax Act is the charging section and the first Schedule specifies goods

Collr. of C. Ex. Vs. Tata Engineering and Locomotive Co. Ltd.

Court : Patna

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 35G(1), 35G(3), 37, 37(16A) and 37(16B); Central Excise (Amendment) Act, 1978; Bombay Sales Tax Act, 1959 - Sections 33(6) and 35; Bombay Sales Tax Act, 1953 - Sections 14(6); Finance Act, 1982 - Sections 51; Limitation Act, 1963 - Schedule - Article 137; Central Excise Rules, 1944 - Rules 9, 10, 10A, 49 and 57A to 57J; Constitution of India - Article 14

the provisions of Rules 9 and 49 of the rules and the provision of Section 51 of the Finance Act, 1982 which provided that the amendments in Rules 9 and 49 of the Rules shall be deemed to … excluded from the operation of this Rule, nor the Rule which stood before the amendment in the year 1988, had anything which would suggest that the rule excludes the operation of the limitation prescribed in Section 11A.'22. … the Central Excise Act would also apply to notice issued under Rule 57-I of the Central Excise Act for recovery of (Modvat) credit wrongly availed

Jodhan Real Estate Development Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1996)56ITD90(JP.)

However, by the time these assessments were completed, Section 4(3) of the Finance Act, 1983 was amended by Finance Act, 1988, whereby it was provided that certain assets which were held by a company as stock-in-trade in a business … Cinema Land Cinema Constn. Constn. Constn. Rs. Rs. Rs. Rs. Rs. Rs.---------------------------------------------------------------------------1984-85 22,500 25,88,774 39,73,125 25,88,7741985-86 22,500 40,15,482 57,37,500 40,15,4821986-87 32,25,000 1,05,81,875 Set aside1987-88 61,54,000 1,14,63,2501988-89 64,81,000 1,24,40,250---------------------------------------------------------------------------(5) LAND TO THE EAST & WEST OF CIRCUIT HOUSE

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

ITR 177-Mad. examining the retrospective or otherwise nature of Amendment of Section 40 of Finance Act, 1983 by Finance Act, 1988, for purposes of Wealth Tax Act, the Hon'ble Madras High Court held- The test to be applied for … Law of Income-tax, Eighth Edition (revised by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & Pithisaria's 'Income-tax Law' Fourth Edition, 1990