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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

operator' means any person engaged in the business of renting of cabs.Section 67 of the Finance Act, 1994 provides the principles for the valuation of … '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,

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

to use its space as Mandap which is a taxable service in view of Section 65 read with Section 67 and 105 of the Finance Act, 1994.He submitted that though the present appeal has been filed under Section … along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … in the Customs Act as well as the Central Excise Act by Custom and Central Excise Laws (Amendment) Act, 1988. Thus, Section 129D(5) is identical to Section 35E(5) of the present Act. This provision was interpreted by the

Taj Mohammad Khan and Others Vs. State of Karnataka and Another

Court : Karnataka

Subject : Narcotics

Acts : Constitution of India - Articles 20, 21, 22 and 226; Narcotic Drugs and Psychotropic Substances Act, 1988 - Sections 3, 9, 10 and 13; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 67; Evidence Act, 1872 - Sections 17 to 30 and 157; Code of Criminal Procedure (CrPC) , 1973 - Sections 161

Reported in : 1998(2)KarLJ31

the jurisdiction of one of such statutes i.e., Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988, the respondent-State in exercise of the powers vesting in it under Section 3(1) of the said Act, directed … by using the proceeds of illicit narcotic trafficking.3. In his statement voluntarily made on 8-11-1996 and recorded under Section 67 of the NDPS Act, the said Sri Taj Mohammed Khan is reported to have stated that he had … are kept in your mother's name by you only; that all the finances pertaining to the purchase of the said land and construction of the

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu … and (o) of Clause (48) of Section 65 and collected in such manner as may be prescribed,';(c) in Section 67, after Clause (k), the following clause had been inserted, namely:-'(ka) in relation to service provided by goods transport … it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of

The Registrar Judicial, Madurai Bench of Madras High Court, Madurai Vs ...

Court : Chennai Madurai

Subject : Land Acquisition

learned Senior Counsel, Amicus Curiae, referred to the express provision contained in Section 67 of the Motor Vehicles Act, 1988, which mandates that it is the obligation of the State Government to issue appropriate directions by means of … Secretary, Home [Transport] Department, Government of Tamil Nadu, Secretariat, Chennai - Ex officio Member. (v) The Joint Secretary, Finance Department, Government of Tamil Nadu, Secretariat, Chennai Ex officio Member (3). The Committee shall have its sitting at

Taj Mohammad Khan and Others Vs. State of Karnataka and Another

Court : Karnataka

Subject : Criminal

Reported in : 1998CriLJ2312

the jurisdiction of one of such statutes i.e., Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988, the respondent-State in exercise of the powers vesting in it under Sec. 3(1) of the said Act, directed … 3. In his statement voluntarily made on 8-11-1996 and recorded under Sec. 67 of the NDPS Act, the said Sri. Taj Mohammed Khan is reported … rented out by you and two are kept in your mother's name by you only; that all the finances pertaining to the purchase of the said land and construction of the building were borne by you; that … been challenged on the ground of being contrary to the provisions of Sections 10 and 11 of the Act and Article 22 of the Constitution.

andhra Pradesh State Council of Higher Education Vs. Union of India an ...

Court : Supreme Court of India

Subject : Education

sought to be achieved. In Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd. this Court said:"3. Interpretation must depend on the … to as the “APSC”) was constituted under Section 3 of the Andhra Pradesh State Council of Higher Education Act, 1988, to advise the State government in matters relating to Higher Education in the State and to oversee its … and liabilities of the existing Punjab State Electricity Board, as there is specific provision for this purpose viz., Section 67 and moreover the Board has a separate legal entity.” Further, the learned Advocate General contends that the apportionment

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, … Sabharwal referred to the Supreme Court decision in Allied Motors (P) Ltd. v. Commissioner of Income Tax:224. ITR 67.(SC). He submitted that in that decision the Supreme Court examined Section 43B of the said Act in the

Dr. Anahita Pandole Vs. State of Maharashtra, Urban Development Depart ...

Court : Mumbai

Subject : CivilEnvironment

Acts : Mumbai Municipal Corporation Act, 1888 - Sections 3, 4, 39, 52, 117, 122, 312 to 313A, 314, 328, 328(3) and 328A; Motor Vehicles Act, 1988 - Sections 28, 39, 41, 41(4), 109(3), 110, 110(1), 110(3), 112, 206 and 207; ;Environment Protection Act, 1986; ;Maharashtra Urban Areas Tree Preservation Act, 1975 - Sections 8(4); Bombay Police Act - Sections 33 and 102; ;Finance Act, 1994 - Sections 65(105) and 67; ;Main Roads Act, 1930 - Sections 33B; ;National Highway Act; National Highway (Land and Traffic) Act; Maharashtra Motor Vehicle Rules - Rules 48, 62(2), 72(2), 160, 206, 207 and 208; Central Motor Vehicle Rules, 1989 - Rules 12(1), 92, 105 to 111, 123 to 125A and 126; ;Motor Vehicles (Prescription of Conditions for Exemption) Rules, 1991; Central Motor Vehicles Rules, 198

Reported in : 2008(4)ALLMR72; 2008(3)BomCR516; (2008)110BOMLR1555

absolving MMC from any litigation.(6) You shall note that in terms of provision of Section 65 (105)(zzzm) of Finance Act, 1994 read with Section 67 ibid, space or Time Selling Services for Advertisement on buildings, Municipal Properties, Vehicles … public interest and environment. For each of such fields, there are specific laws in terms of Motor Vehicles Act, 1988, Environment Protection Act, 1986 and constitutional protection available to the citizens of India under Article 21 of the

Runu Ghosh Vs. C.B.i

Court : Delhi

Subject : Land Acquisition

ARM submitted its bid on 15.03.1992. After scrutiny of reports of the Technical Group and the Commercial and Finance Group, (which examined the bids), the recommendations of the TEC (marked Ex. PW-3/J1 during the trial) as regards … i.e. Section 5(1) (d) PC Act, 1947 with Sections 13(1) (d) (i), (ii) and (iii) of the PC Act 1988: Section 5(1)(d) PC Act, 1947 Section 13(1)(d) (i),(ii) and (iii) PC Act, 1988.5. Criminal Misconduct.13. Criminal misconduct by a … 2006 (13) SCC 36; Balraje v State of Maharastra 2010 (6) SCC 673; State of Punjab v Harjagdev Singh 2009 (16) SCC 91and Narvinder Singh