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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 … in the application and the provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section … 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,

Phoolchand Lalith Kumar and Co. Vs. Income-tax Officer

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 43B, 139, 143(1), 147, 148, 148(1) and 149

Reported in : [1992]196ITR302(AP)

deduction of the said market cess while computing the income. 'Cess' was included in section 43B by the Finance Act, 1988, with effect from April 1, 1989. Therefore, this reason also is untenable for reopening the assessment for the

Punjab Travels Co. Vs. Union of India and Co.

Court : Rajasthan

Subject : Motor Vehicles

Acts : Rajasthan Motor Vehicles Taxation Act, 1951 - Sections 3, 4(1) and 4-B; Motor Vehicles (All India Permits for Tourists Transport Operators) Rules, 1993; Motor Vehicles Act, 1988 - Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, 89, 88(9) and (14); Rajasthan Finance Act, 1997

Reported in : 2000(3)WLC755; 2001(1)WLN707

coming into the force of this notification issued under the provisions of the Chapter V of the Rajasthan Finance Act, 1997 at such rates as were applicable to such vehicles from time to time.By order of the Governor … Tourist Transport Operators) Rules, 1993 (hereinafter referred to as 'the Rules of 1993) framed under the Motor Vehicles Act, 1988, hence are heard and decided togetherSpecial Appeal (Writ) No. 219/2000:(2). The petitioner-appellant is an approved tourist transport operator … indicated in the application and the provisions of sections 73, 74, 80, 81, 82, 83, 84, 85, 86 and 89 shall, as far as may … tax at which Slate could notify the rate of tax leviable under Section 4-B, popularly known as Special Road Tax, on various types of vehicles.

Commissioner of Income-tax Vs. Sumermal Gopichand

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B and 139(1); Finance Act, 1987; Finance Act, 1989

Reported in : (1997)138CTR(MP)149; [1997]226ITR456(MP)

by him.' 5. Later, a proviso was added by the Finance Act, 1987, with effect from April 1, 1988, to carve out an exception to permit deduction where a sum referred to in the said section was … hence the above question has been referred to this court for opinion.4. Section 43B was inserted by the Finance Act, 1983, with effect from April 1, 1984, to permit certain deductions only on actual payment of the amount. … High Court in Escorts Ltd., v. Union of India [1991] 189 ITR 81, in which even after taking into consideration the decision of the Patna

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

Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

existing under Sections 196 to 201 of the Municipal Act, will be deemed have been was repealed by Section 81 of the Finance Act and similar provisions, in their place, as Sections 62 to 80 were brought into … 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

R. Rajagopal Member-I, Appellate Authority Income Tax Department Vs. S ...

Court : Chennai

Subject : Land Acquisition

and final settlement of tax arrears under Section 90 (2) read with Section 81 of the Finance (No.2) Act, 1988 in respect of the scheme issued to the vendor herein reads as follows:- "And whereas, the designated authority,

M/S Shivagrico Implements Ltd. Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2002)(149)ELT716TriDel

and final products on 17.3.1994. with effect from 1.8.1997 Section 3-A was inserted by Section 81 of the Finance Act, 1997 (26 of 1997), providing for charging excise duty on the basis of the capacity of production in … his contentions, the learned advocate has relied on the following decisions -CCE vs Modern Food Indus. (India) Ltd., 1988 (37) ELT 294 (T) - Merely because no payment is made in cash or because there is book

inspecting Assistant Vs. Dalmia Cement (B) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Excise

Reported in : (1991)37ITD335(Delhi)

Section 43B.80. The Legislature had realised this and they had amended the ambit of Section 43B by the Finance Act, 1988, w.e.f. 1-4-1989. The section, as now amended, includes tax, duty, cess or fee. They have not made this

N. Parthasarathy Vs. Controller of Capital Issues and anr.

Court : Supreme Court of India

Subject : Company

Acts : Capital Issues (Control) Act, 1947 - Sections 3; Companies Act, 1956 - Sections 3(6), 55A, 61, 62, 63, 72 and 81(1A); Constitution of India - Articles 14, 39, 136, 226 and 298; Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2

Reported in : AIR1991SC140; [1991]72CompCas651(SC); (1991)2CompLJ1(SC); JT1991(2)SC218; 1991(1)SCALE675; (1991)3SCC153; [1991]2SCR329

only at Rs. 65/- per share. Thus, as against 35.5% holding of Ambani - Reliance Group, the public finance bodies, which held 40% shares before they diluted their holdings in favour of the Ambani group, would have … on the allegations that in or around the middle of the year 1988 the respondents entered into a secret agreement by which a large chunk … 22.9% without any consideration whatsoever for agreeing to such reduction and to pass on their vested rights Under Section 81 of the Companies Act to preemptive allotment of shares in Larsen & Toubro to the members, debenture holders