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M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … or Chapter XVII of the Indian Penal Code, the Foreign Exchange Regulation Act, 1973. the Prevention of Corruption Act, 1988, or for the purpose of enforcement of any civil liability has been instituted on or before the filing

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,

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 … provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as … 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 Wealth Tax Vs. Varadharaja theatres (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : (2000)162CTR(Mad)276

cinema house was not mentioned in that provision and it came to be included therein only after the Finance Act, 1988, was passed and that amendment was given effect to from 1-4-1988. The Tribunal has taken the view that … Tribunal has held that the cinema building owned by the assessee is entitled to exemption from wealth-tax under section 40(3)(vi) of Finance Act, 1983, as it stood during the relevant period, namely, the years 1984-85, 1985-86, 1986-87,

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

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.

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … with Sections 420, 467, 471 IPC and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988. It was pointed out further that the other accused persons named in the FIR, who were government officials, … The learned Judges noted the various provisions of the Scheme from Sections 86 to 98. It was also noted that FIR in that case was

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 … the provisions of sections 73, 74, 80, 81, 82, 83, 84, 85, 86 and 89 shall, as far as may be, apply in relation to … 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.

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

disposals after the latter date the law has been changed again. By virtue of section 96 of the Finance Act 1988 the general rule now is that all assets held on 31 March 1982 and disposed of on or … in the terms of section 28(1), is 'subject to' the indexation allowance for which provision is made by section 86 and 87 of the Finance Act 1982. These sections were very substantially amended by the Finance Act 1985.

Sita World Travel (i) (P.) Ltd. Vs. Deputy Commissioner of Income-tax.

Court : Delhi

Subject : Direct Taxation

Reported in : [1995]55ITD357(Delhi)

leviable. He further invited our attention to the proviso inserted at the end of sub-section (3) by the Finance Act, 1988 with effect from 1-4-1989. By virtue of proviso to sub-section (3), the assets mentioned in clause (vii), i.e.,