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Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

promulgated a fresh Notification No. S.O. 123 dated 5-3-1990, in exercise of the powers vested in it under Section 22 of the Bihar Finance Act, 1981. The said notification dated 5-3-1990 is Annexure T. The benefit of the … C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5',

industrial Development Corporation Orissa Limited and anr. Vs. Regiona ...

Court : Orissa

Subject : Labour and Industrial

Acts : Sick Industrial Company's (Special Provisions) Act, 1985 - Sections 22, 22(1) and 25; Employees' Provident Fund Act, 1952; Miscellaneous Provisions Act; Companies Act, 1956 - Sections 4 and 34

Reported in : [2002]112CompCas527(Orissa); [2002(92)FLR945]; 2001(II)OLR593

dues of a Sick Industrial Unit stand abated till final decision is taken by the Board of Industrial Finance and Reconstruction under the SIC Act in view of the provision of Section 22 of the SIC Act; … petitioner No. 2 and the pendency of the appeal before the BIFR were informed. It is averred that Section 22 of the Sick Industrial Company's Act, 1985 (hereinafter called as 'the SIC Act') prohibits any action of legal

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … production to new small-scale industries. Accordingly, Notification No. 27662-CTA-560/90-F dated August 16, 1990 was issued under Section 6 of the Orissa Sales Tax Act, 1947 … payment of tax, such power of withdrawal cannot be exercised by the State Government. He further submitted that Section 22 of the Orissa General Clauses Act provides that where by an Orissa Act a power to make or

The State of West Bengal and ors. Vs. Kamal Sengupta and anr.

Court : Supreme Court of India

Subject : Service

Acts : Administrative Tribunals Act, 1985 - Sections 4, 21, 22 and 22(3); Limitation Act, 1963 - Sections 14; Constitution of India (Forty-second Amendment) Act, 1976 - Sections 46; Evidence Act, 1872 - Sections 123 and 124; Code of Civil Procedure (CPC) (Amendment) Act, 1976; Code of Civil Procedure (CPC) , 1908 - Sections 114, 206 and 623 - Order 47, Rule 1; West Bengal (Revision of Pay and Allowance) Rules, 1981; West Bengal (Revision of Pay and Allowance) Rules, 1990 - Rule 2; Constitution of India - Articles 14, 16, 21, 226, 309, 323A and 323B

Reported in : 2008(4)AWC3764(SC); 2008(56)BLJR2317; (2009)1CALLT21(SC); JT2008(8)SC317; 2008(3)SLJ209(SC)

service, the respondents filed Writ Petition No. 1547 of 1995 for quashing letter dated 6.1.1995 vide which the Finance Department of the State Government rejected their claim for grant of Pay Scale Nos. 19 and 21 in … `ROPA 1981') and the West Bengal (Revision of Pay and Allowance) Rules, 1990 (hereinafter referred to as `ROPA 1990').(ii) After 20 years of joining the … principles of natural justice not only enshrined in Article 14 of the Constitution of India, but also in Section 22 of the Act of 1985, being the parent Statute of this learned Tribunal read with Article 323A of

M/S Fibre Boards (P) Ltd Bangaloare Vs. Cit Bangalore.

Court : Supreme Court of India

Subject : Land Acquisition

the new scheme contained in Section 54G. It is true that Section 280Y(d) was only omitted by the Finance Act, 1990 and was not omitted together with Section 280ZA. However, we agree with learned counsel for the appellant that … under the Heading “Capital Gains” and would be given relief accordingly. He referred us to a notification dated 22.9.1967 by which Thane had been declared to be an urban area for the purpose of Chapter XXII- B.

international Research Park Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1994)50ITD37(Delhi)

profits of the business of trading transactions only of which the source is total turnover. 8. By the Finance Act, 1990, Sub-section (3) has been amended to provide that profits derived from export of goods out of India shall

Modern Fibotex India Ltd. and anr. Vs. Deputy Commissioner of Income-t ...

Court : Kolkata

Subject : Direct Taxation

Acts : Constitution of India - Article 226; ;Income Tax Act, 1961 - Sections 28, 143, 143(1), 143(1A), 143(2), 143(3), 154 and 264; ;Finance Act, 1990

Reported in : (1995)126CTR(Cal)69,[1995]212ITR496(Cal)

would still have suffered a loss for the assessment year.5. Subsequent to the company submitting its return, the Finance Act, 1990, was enacted by which the provisions of Section 28 of the Act were amended with effect from April … of the Act were amended with effect from April 1, 1967, making cash compensatory support taxable.6. On June 22, 1990, the Deputy Commissioner of Income-tax, Special Range, respondent No. 1, issued notice under Section 143(2) of the

Deputy Commissioner of Vs. Mahadik Bros.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2003)84ITD1(Pune.)

assessee relied on the decision of the Cochin Bench of the Tribunal in the case of South Indian Finance v. ITO [1991] 39 ITD 370.8. The Assessing Officer, however, did not agree with the submissions of the … notice under Section 271(1)(c) for the assessment year 1989-90 (placed at page 22 of the paper book). The learned counsel submitted that it is worth … in deleting the penalty of Rs. 9,90,674 levied by the Assessing Officer under Section 271(1)(c) of the Income-tax Act.2. The assessee is a registered firm which has been assessed for a long time. It is running a … of Rs. 4,67,756.Similar returns were filed for the assessment years 1989-90 and 1990-91. Based on available evidence in the form of accretion of assets, these

Rishi Roop Chemical Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)36ITD35(Delhi)

of the proviso, which was inserted in Section 43B of the Income-tax Act 1961 (the Act) by the Finance Act 1987, w.e.f. 1-4-1988 and the Explanation 2, which was inserted in the said Section, by the Finance Act … decision of the Hon'ble Delhi High Court in the case of Sanghi Motors Civil Writ Petition No.2692 of 1990 dated 22-8-1990 which reads as under:- The challenge in this writ petition is to Section 43B of the

Commissioner of Wealth Tax vs.atma Ram Properties (P) Ltd.

Court : Delhi

Subject : Direct Taxation

it is first necessary to understand the background in which the questions that have been framed arose. The Finance Act, 1960 (FA1960 exempted WTA No.16/2005 & connected matters Page 11 of 38 companies from the levy of wealth … Ltd. (supra) and submitted that notwithstanding WTA No.16/2005 & connected matters Page 22 of 38 that the rental income may be treated as income from … by the Revenue in this Court against the decision of the ITAT for AY198990. However, as regards AYs 1990-91 and 1991-92, the Revenue filed ITA Nos. 355 of 2002 and 101 of 2002 respectively in this Court.8. … are eleven appeals by the Commissioner of Wealth Tax (hereafter 'Revenue') under Section 27A of the Wealth Tax Act, 1957 (‘WTA’), against the orders of