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Ester Industries Limited Vs. Cce., Meerut-ii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2000)(122)ELT127TriDel

that the Addl. Commissioner was well within his jurisdiction to issue SCN by virtue of Section 109(i) of Finance Act 1992 which states: "Collector of Customs", excepts for the purpose of Chapter XV includes an Addl. Collector of Customs".

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … adjudge the nature of a bill sought to be introduced under Article 109. Such decision was both final and hence not subject to any judicial … the High Court of Kerala. The petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act,

Stumpp Schuele and Somappa Ltd. Vs. Dy. Cwt

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (2002)74TTJ(Bang.)253

is includible in the wealth of the company, by virtue of clause (via) of section 40(3) of the Finance Act, 1983, exempting the portion therein under workers canteen and land appurtenant thereto. The old buildings in the 1/2 … the total area of building and land appurtenant thereto at Nos. 108, 109 & 110, Bull Temple Road, should be treated as land not appurtenant … the cost index notified by government to the value determined in 1980-90 (for the assessment years 1990-91 to 1992-93 only).We have heard Shri Parthasarathi, the learned counsel for the assessee and Shri Ramesh, the learned Departmental Representative.

Stumpp Schuele and Somappa Ltd. Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

is includible in the wealth of the company, by virtue of Clause (via) of Section 40(3) of the Finance Act, 1983, exempting the portion therein under workers canteen and land appurtenant thereto. The old buildings in the 1/2 … the total area of building and land appurtenant thereto at Nos. 108, 109 & 110, Bull Temple Road, should be treated as land not appurtenant … the cost index notified by Government to the value determined in 1980-90 (for the asst. yrs. 1990-91 to 1992-93 only).3. We have heard Shri Parthasarathi, the learned counsel for the assessee and Shri Ramesh, the learned Departmental

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … the Karnataka High Court, reported in Nenmal Shankarlal Parmer Vs. Parmar Vs. Assistant Commissioner of Income Tax (Investigation), 1992 (195) ITR 582.to state that a search warrant issued in respect of a particular premises, without mentioning the

State by Cbi/Acb Vs. A.N. Dhyaneswaran,

Court : Chennai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 397 and 401

Reported in : 2004CriLJ2802

have availed the advantage of a scheme brought out by the Revenue Department of the Central Government i.e., Finance Act ( No.2) of 1998. The said Scheme is called Kar Vivad Samadhan Scheme, 1988 (hereinafter referred to as … contended by him that the Authority concerned by order dated 15th February, 1992 had revoked the order of his suspension, and he was posted back … offence under sections 420 and Section 13(2) r/w 13(1)(e) of the Prevention of Corruption Act, 1988 and under Section 109 IPC. A2 son of A1 and A3 a close associate of A1 who are alleged to have facilitated

U.P. Zila Parishad Karamchari Sangh and anr. Vs. State of U.P. and ors ...

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Article 226; Uttar Pradesh Kshetra Panchayats and Zila Parishads Adhiniyam, 1961 - Sections 102(3)

Reported in : (2002)3UPLBEC2569

1981 Supreme Court 1649. 3. Reserve Bank of India v. Peerless General Finance & Investment Company Limited and Ors., (1987) 1 SCC 424 ; AIR … law relating to Panchayats in force in a State immediately before the commencement of the Constitution (Seventy-third Amendment) Act, 1992, which is inconsistent with the provisions of this part, shall continue to be in force until amended or … paid from the Zila Nidhi, or the Kshettra Nidhi, as the case may be, under Sub-section (2) of Section 109, Sub-section (3) of Section 137, Sub-section (2) of Section 229, subsection (3) of Section 230 and Sub-section (3)

S.R.F. Finance Ltd. Vs. Central Board of Direct Taxes and Others

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 6, 34, 44AA, 52, 118, 119 and 194C; Constitution of India - Article 265

Reported in : (1994)221CTR(Del)431; ILR1998Delhi247; [1995]211ITR861(Delhi)

brokerage, etc. This section had a very limited life and it was given up by virtue of the Finance Act, 1992, and the life of the said section was confined up to June 1, 1992. All the above several … was sought to be introduced. The relevant section in the Bill was as follows (see [1967] 64 ITR 109 : '30. Amendment of Chapter XVII. - In Chapter XVII of the Income-tax Act, under the sub-heading 'B

Municipal Labour Union and Others Vs. The State of Maharashtra, Throug ...

Court : Mumbai

Subject : Land Acquisition

performed, but without proper funds. There are no sources of revenue and finance. The question going to the root of the matter is, whether, the … of the Constitution of India and is also against the basic objects and reasons of the 74th Amendment Act, 1992. That the same amends the Constitution of India and incorporates Part IX­A dealing with Municipalities in the Constitution … are restrictions on utilisation of funds created by the Corporation and it states that notwithstanding anything contained in Section 109, except with the prior approval of the State Government, neither any internal loan shall be taken by the

A.S. Ibrahim Vs. Union of India and Others

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 44AC, 206C and 206C(1)

Reported in : ILR1996KAR1706; [1997]225ITR149(KAR); [1997]225ITR149(Karn); 1997(42)KarLJ43

Supreme Court. 7. Be that as it may, Parliament in its wisdom has deleted section 44AC by the Finance Act, 1992, with effect from April 1, 1993, and has simultaneously through the same exercise substituted the old section 206C … importance of the question involved, under its order dated October 9, 1990, passed in C.M. (Transfer) Petitions Nos. 109-277 of 1990 (Union of India v. Shankar Prasad) made the following observations and directions in relation to all