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Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … owning a 'spare bus' covered under a 'spare bus permit' as per Section 72(2)(xvii) of the Motor Vehicles Act, 1988.(II) Petitioners who are 'Contract Carriage Operators', owning the vehicles covered under Section 74 of the Motor Vehicles Act, … the Supreme Court was considering the question of the right of some petitioners to get a permit under Section 63(6) of the old Motor Vehicles Act, which is comparable to Section 88(8) of the present Act. In that

Deputy Commissioner of Income Tax Vs. Oriental General Insurance Co.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)300

as well as the CIT(A) have relied upon in this respect on omission of Rule 5(b) by the Finance Act, 1988, w.e.f. 1st April, 1989. He pointed out that the CIT(A) had strongly relied upon Circular No. 528, dt. … ITO (1993) 46 ITD 251 (Chd) and CIT v. B.N. Sen (1993) 63 Taxman 366 (Cal).18. The learned Departmental Representative strongly relied upon the assessment … July, 1998 and 31st July, 2000, in the case of the assessee in relation to assessment orders under Section 143(3) for asst. yrs. 1995-96 and 1997-98. In the absence of COD approval for these two appeals filed

Dalmia Cement (Bharat) Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

by him.5. The said section 43B and, in particular, clause (a) thereof was amended by virtue of the Finance Act, 1988 which came into effect from 01.04.1989. The said section, after amendment, to the extent relevant for our purposes, … Nadu Panchayats Act, 1958 and the cess surcharge under Section 116 thereof cannot be regarded as a tax. Section 63 spells out the duty of the Panchayat to provide for certain matters. It stipulates that it shall be

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

Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

30.11.1994 on payment of 5.5 lacs. According to the petitioners, in view of the provisions of the Bihar Finance Act, 1981 (Part II) (In short 'the Finance Act'), they had obtained permission of the Sales Tax Department for … no provision whatsoever was brought to the notice of the Court or any provisions of the Motor Vehicles Act, 1988 or any other statute, under which prior permission of the district administration is requested before erection of the … published in a 'newspaper' or broadcast by radio or television-and any advertisement exhibited or broadcast by any political party.Section 63 of the said Act provides for levy of tax. The explanation appended to the said provisions reads thus:'The

Pepper (inspector of Taxes) Vs. Hart and Others.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1991]191ITR195(Cal)

ordinary school fees.The relevant statutory provisions are to be found in chapter II of Part III of the Finance Act 1976, in particular, sections 61 and 63. Those two sections have now been replaced, with amendments immaterial for … replaced, with amendments immaterial for present purposes, by sections 154 and 156 of the Income and Corporation Taxes Act 1988. Section 61 is the charging provision. It applies where a person is employed in 'directors or higher-paid employment'. Higher-paid

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

they had been able to deduct it in full from their income for UK tax purposes. But, by section 63 of the Finance Act 1998, the right to make the deduction was abolished. The abolition precipitated an increase … made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … assessments have been raised against the appellants. The section was section 334 of the Income and Corporation Taxes Act 1988 and it provided as follows: "Commonwealth citizens and others temporarily abroad Every Commonwealth citizen or citizen of the

Deputy Commissioner of Income Tax Vs. Glaxo Smithkline Consumer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2007)107ITD343(Chd.)

Section 43B by the Finance Act, 1987 which may not be relevant for the purpose of present controversy. Finance Act, 1988 made another amendment in Section 43B. The scope of the amendment was explained by the CBDT vide Circular … debited excise duty at Rs. 9,817.70 lakhs in the P&L a/c. The above detail is available at p. 63 of the paper book, as under: Add : Excise duty on closing stock (includes excise duty payable on

Aryavarta Plywood Limited Vs. Rajasthan State Industrial and Investmen ...

Court : Delhi

Subject : Company

Acts : Companies Act, 1956 - Sections 125, 446(1) and (2), 454, 456, 456(2), 457, 529A, 537 and 537(1); State Financial Corporation Act, 1951 - Sections 29, 31 and 32(10); Transfer of Property Act, 1882 - Sections 69; Code of Civil Procedure (CPC), 1908 - Order 34

Reported in : [1991]72CompCas5(Delhi)

Karnataka State Financial Corporation [1988] 1 Com LJ 63 Kharavela Industries Pvt. Ltd. v. Orissa State Financial … joint equitable mortgage was created in favor of the Corporation as well as in favor of the Industrial Finance Corporation of India, which was also a secured creditor of the company to the extent of the loan … was unable to pay it debts. 5. Vide order dated July 19, 1988, Mahinder Narain J. directed the winding up of the company and appointed … ORDERS.N. Sapra, J. 1. By the present application filed under sections 456 and 457 of the Companies Act, 1956 (hereinafter called 'the Act'), read with rule 9 of the Companies (Court) Rules, 1959, the applicant, namely, … ORDERS.N. Sapra, J. 1. By the present application filed under sections 456 and 457 of the Companies Act, 1956 (hereinafter called 'the Act'),

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