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Collector of Customs, Madras Vs. Tungabhadra Fibres Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 59, 60, 61, 68 and 72; Customs Tariff Act, 1975

Reported in : 1994(46)ECC65; 1994(71)ELT655(Mad)

of forty per cent as the duty leviable without enhancement of twenty per cent as provided in the Finance Act of 1983 (earlier Finance Bill of 1983) and without any claim for interest. 2. Shortly stated, the circumstances … auxiliary duty cannot be levied and collected, while the company has come forward with W.A. No. 917 of 1992, in so far as its contention regarding payment of interest was not accepted. 6. The main question that … the amount of duty for execution of warehouse Bond as per Sec. 59 of the Act. On the execution of the Bonds (Nos. 4467 and … but that had not been properly appreciated by the learned Judge. 8. Section 68 of the Act provides for clearance of warehouse goods for home

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax … (d) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), and such instrument is utilised under this Act, where duty relatable to such utilisation of … and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; … Compliance in this regard to be made - Customs Act, 1962. [Paras 59, 60]Customs Act, 1962 - Customs officers, if are police officers: Held: No

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … main area of controversy is "market value", which is defined by reference to the Taxation of Chargeable Gains Act 1992. 3. However Chapter 3D forms part of a complex code with fairly deep and tangled legislative roots. Many … the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in Part 7 of ITEPA … Tullichettle (with whom the rest of the Appellate Committee agreed), at p 593, quoted Lord Davey in Welton v Saffery [1897] AC 299, 331: "Of

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 … the correct valuation of securities for the purpose of estate duty to be 'information' within the meaning of Section 59 of the Estate Duty Act, 1953, on the basis of which the Controller of Estate Duty was held

Jt. Cit Vs. Groz Backert Asia Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2003)86ITD291(Chd.)

of deduction provided by sub-section (3) for several years was not considered sufficient and through amendment made by Finance Act, 1992, it has been thought proper by legislature to increase the amount of deduction by 90 per cent of … person could form a reasonable belief.Reliance in this regard is drawn from the Apex Court in 217 ITR 597 (SC).Central Provinces Manganese Ore Co. Ltd. v. ITO (1991) 191 ITR 662 (SC), Mahanagar Telephone Nigam Ltd. v.

Amit Hemendra Jhaveri Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

for the Assessment Years 1994-95 and 1995-96, were pending before the Commissioner of Income Tax (Appeals). 4. The Finance Act, 1998 introduced the KVSS, 1998 with effect from 1 September, 1998 providing for settlement of tax disputes pending … under sub-section (2) of section 3 of the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992." Legal Position: 13. A challenge to a legislation on the touch stone of Article 14 of the Constitution … India v. NITDIP Textiles Processors (P.) Ltd. [2011] 203 Taxman 1/15 taxmann.com 59 at paragraphs 17 and 18 as under:â” '17:- The object and purpose

Jharkhand Against Corruption Through Its Vice President Santosh Kumar ...

Court : Jharkhand

Subject : Land Acquisition

of Securities and Exchange Board of India Act, 1992, and, the rules -13- made thereunder (c) Violation of Section 59 of the Companies Act, 1956, and, the rules made thereunder (d) Violation of Section 8/10 of the Prevention … Office-Dhurwa, Police Station-Jagannathpur, District-Ranchi.4. The Union of India.5. The Secretary, Ministry of Finance, Government of India, North Block, Post Office & Police Station-Northc Block, District-New … of several Acts, including the Reserve Bank of India Act, 1934, the Securities and Exchange Board of India Act, 1992, the Companies Act, 1956, the Prevention of Corruption Act, 1988 and Prevention of Money Laundering Act, 2002 as

Sudipto Sarkar Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2006)101ITD229(Kol.)

the decision relied on by the ld.counsel for the assessee are prior to the amendment made by the Finance Act, 1992 with effect from 1.4.1993, therefore, the same are not applicable in the assessee's case. He, therefore, submits that … The Division Bench hearing this case had made a reference to the Hon'ble President, Income-tax Appellate Tribunal under Section 255(3) of the Income-tax Act, 1961 ('the Act') for constitution of a Special Bench, Accordingly, the Hon'ble President, … "entertainment expenses" and out of such expenses Rs. 1,28,561 he, disallowed Rs. 59,280 as under: the assessee: Rs. 1,28,561(ii) Less : Deduction under Section 37(2A)

Ferro Alloys Corpn. Ltd. Vs. A.P. State Electricity Board and Another

Court : Supreme Court of India

Subject : ElectricityConstitution

Acts : Constitution of India - Articles 12, 14 and 226; Interest Act, 1978 - Sections 4(2); Electricity Act, 1910 - Sections 2(4) and 24; Electricity Rules, 1956 - Rule 27; Companies (Acceptance of Deposits) Rules, 1975; Orissa State Electricity Board General Conditions of Supply Regulations, 1981 - Regulations 7 and 20; Electricity Act, 1947 - Sections 57(2) and 71

Reported in : AIR1993SC2005; JT1993(3)SC82; 1993(2)SCALE593; 1993Supp(4)SCC136; [1993]3SCR199

to build up the capital or fixation or tariff. Under Sections 49 and 59 of the Supply Act, finance is required to be adjusted including the payment of interest. Demand of three months consumption deposit cannot be … to Rs, 12 crores on the basis of tariff revised in October 1992. With ever increasing tariffs, the deposit demand will also keep increasing. Under … revenue or to cover its capital cost etc. except by way of adjusting tariffs as seen from under Section 59 of the Supply Act, 1948. Therefore, consumption deposit cannot be used for the purpose of revenue or raising

State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

of the said Act. The relevant provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State Commission. - (1) The Chairperson and … Similar was stated to be the position of Section 4 of the Securities and Exchange Board of India Act, 1992. On the other hand, the specific provision made in Section 84(2) of the said Act has to be … Distribution Corporation Limited10 and what was accepted by the Court in para 59 of the judgment, i.e., adjudicatory functions generally ought not to be conducted