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Kalyanpur Cement Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 58 and 58(1); Bihar Sales Tax Supplementary (Deferment of Tax) Rule, 1990

it.3. The Governor of Bihar in exercise of power under Sub-section (1) of Section 58 of the Bihar Finance Act, 1981 framed the Rules to give effect to the aforesaid Industrial Policy dated August 6, 1989. Clause 3 … declaration that the explanatory note in Clause 3 of the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 (hereinafter referred to as 'the Rules') explaining the meaning of incremental production, is arbitrary and inconsistent with the

State of Bihar and ors. Vs. Steel City Beverages Ltd. and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 - Rules 2 and 3; Bihar Sales Tax Rules, 1983 - Rule 42(7); Income Tax Act, 1961; Bihar Finances Act, 1981 - Sections 58(1);

Reported in : 1998VIIIAD(SC)371; AIR1998SC235; 1999(1)BLJR10; [1999]235ITR131(SC); JT1998(8)SC49; (1999)IIMLJ15(SC); 1998(6)SCALE184; (1999)1SCC10; [1998]Supp3SCR5; [1999]112STC185(SC)

units going for expansion that the State Government in exercise of the powers conferred by Sub-section (1) of Section 58 of the Bihar Finance Act, made the Deferment Rules. An examination of these discloses that they provide for … is engaged in the business of manufacturing soft-drinks and beverages. It is a registered dealer under the Bihar Finance Act, 1981. It filed a writ petition being Civil Writ Jurisdiction Case No. 1118 of 1992, through its Director-respondent … Capital Investment' under the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 (hereinafter referred to as 'the Deferment Rules').2. The Company is engaged in

Eureka Forbes Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2) and 19(1); Constitution of India - Articles 226 and 227

by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Section 19(1) read with Section 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ … 273 (in the case of Bhimraj Madanlal v. State of Bihar) [1985] 58 STC 119 (in the case of Bhimraj Madan Lal v. State of … the same petitioner relating to the assessment of sales tax for different periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91. Thereby they are disposed of by common orders.2. Eureka Forbes Ltd., petitioner, a limited company having its office

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

(but more complex) provisions in section 82 of FA 1989. Section 444A, inserted into ICTA 1988 by the Finance Act 1990, applies to a transfer of long-term business in accordance with a scheme sanctioned under section 49 of ICA … fund and its non participating fund, and the amount of each fund to be carried forward to form 58. Form 58, which was headed "Valuation result and distribution of surplus", determined the amount of the actuarial surplus

Her Majesty's Commissioners of Customs and Excise (Appellants) Vs. Zie ...

Court : House of Lords

Subject : Land Acquisition

the 1990 Act. Prior to the abolition of the rating system for domestic properties by the Local Government Finance Act 1988 they would have been entered in the valuation list as a single hereditament. But there is no … dwelling must consist of 'self-contained living accommodation' and meet the other conditions set out in note (2). 2. Section 1 of the Planning (Listed Buildings and Conservation Areas) Act 1990 provides that a listed building is a … was repeated in the judgment of Etherton J on appeal [2001] STC 585, 587-9 and in the judgment of Aldous LJ on further appeal to

R (on the Application of the Electoral Commission) (Respondent) Vs. Ci ...

Court : UK Supreme Court

Subject : Land Acquisition

it is returned within 30 days, unless a record can be produced of its receipt and its return. Section 58 contains the provision that has given rise to this appeal. It deals with forfeiture of donations that have … Parliament had not made that a bar to forfeiture. v) The fact that the state of the party's finances might make forfeiture particularly onerous was irrelevant. The receipt of the donation was illegal and the full extent … (with whom Lord Clarke agrees) Introduction The Political Parties, Elections and Referendums Act 2000 ("the Act") introduced, for the first time in this country, restrictions … restore the order of the Senior District Judge. LORD RODGER In the 1990s there was considerable public unease about the funding of political parties. The

Estate of Late Shri Dharambir

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)95ITD83(Mum.)

the assessing officer on the provisions of section 45(5) which was introduced with effect from 1-4-1988 by the Finance Act, 1987. The case laws cited before assessing officer were as follows:CIT v. Hindustan Housing & Land Development Trust … relied upon a decision of CIT v. Shiv Prasad Janak Raj & Co. (P) Ltd. (1996) 222 ITR 583 (SC). According to him the income was chargeable under the head 'Capital gain' of the previous year in

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

a straight line method of depreciation. He further pointed out that proviso appended in Section 115JA by the Finance Act, 1997, was not available in asst. yr. 1989-90 vide which depreciation has to be calculated on the same … placed on record copy of the Tribunal order at. pp. 48 to 58 of the paper book filed in the appeal for asst. yr. 1989-90. … addition. He further submitted that in ITA Nos. 3692 and 3857/Bom/1994 in assessee's own case in asst. yr. 1990-91 such addition was deleted and the issue has been decided in favour of the assessee.Learned Departmental Representative on

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also … copies of the work, such importation into India without a licence would amount to infringement of copyright. Further, section 58 of the Copyright Act regards infringing copies of any work as the property of the owner of the

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(Hansard, Volume11) 28 September 1909 106 PART H169 The Parliament in England imposed a mineral rights duty by Finance Act 1910. Section 20 imposed a duty “on the rental value of all rights to work minerals and of … India Corporation, (1964) 2 SCR114[15]. 111 Section 3(26), General Clauses Act 1897. 112 Section 2(6), Registration Act 1908 58 PART F mining lease has been held by this Court to be a right to enjoy immoveable property