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Kanchanjanga Pvt. Ltd. Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Finance Act, 1992; ;Customs Act, 1962 - Sections 15, 15(1), 17, 60, 61, 61(2) and 68

Reported in : 1993(66)ELT171(Cal)

The petitioner is now being called upon to pay not only interest but also enhanced duty under the Finance Act of 1992, which came into force on 1st March, 1992. If the Bills of Entry for ex-bond clearance … (iii) an order for clearance of such goods for home consumption had been made by the proper officer. Section 61 of the Customs Act provides for a period of time for depositing of goods in a warehouse. There

Securities Exchange Board Of India Vs. Franklin Templeton Trustees Ser ...

Court : Karnataka

Subject : Land Acquisition

- 400 051 2. Franklin Templeton Asset Management India Pvt. Ltd Indiabulls Finance Ctr, Tower 13th Floor Elphinstone Road, Mumbai - 400 013 Also having … filed praying to declare regulations 39, 40 and 41 of the 1996 Regulations as ultra vires the SEBI Act, 1992 and unconstitutional and violative of Article 14. Quash of impugned notice dated 23.04.2020 issued by R6 for winding … NAV. Issue direction to R3 (SEBI) to conduct an investigation into the affairs of a Mutual Fund under Section 61 of the SEBI (Mutual Fund), Regulations, 1996 against R5 and 6. Issue direction directing the R4 (SFIO) to

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. … State Government of Orissa adopted IPRs from time to time, namely, IPR 1980, IPR 1986, IPR 1989, IPR 1992 and IPR 1996. Under the aforesaid IPRs some sales tax related incentives were also to be given to … IPR can be changed if there is an overriding public interest involved. 61. The next question which arises for consideration is whether the impugned notifications

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; … [1969] 2 SCR 461; Illias v. Collector of Customs [1969] 2 SCR 613; Tofan Singh v. State of Tamil Nadu [2020] 12 SCR 583 :

Jindal Steel and Power Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2004)(96)ECC522

goods were still in the bonded warehouse, Section 61 (2)(ii) was amended as per Clause 106 of the Finance Act, 2001, whereby the above interest-free period was reduced from six months to thirty days.This amendment was made with … Reliance has also been placed on the Karnataka High Court's decision in Bangalore Wire Rod Mills v. UOI, 1992 (61) ELT 37 (Kar), wherein the imported goods were entered for warehousing prior to the 13.5.1983 amendment of

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

2018 - The Income Tax Officer Vs. M/s. Urban Improvement Trust, Kota.4. Section 10(20) has been amended by Finance Act, 2002 w.e.f. 01.04.2003. A Notice under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as … municipality or municipal board. After the insertion of Part IXA in the Constitution by the Constitution (Seventy-fourth) Amendment Act, 1992 w.e.f. 01.06.1993, Articles 243Q deals with constitution of Municipalities. Section 10(20) Explanation, Clause (ii) relates to Municipalities.28. Learned … and thereupon the Trust shall carry out, exercise, perform and discharge such duties, powers, functions and responsibilities.” 25. Section 61 provides for the Improvement Fund. Section 62 empowers the Trust to levy betterment charges. Section 63 provides for

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

Sterlite Industries (India) Ltd. Vs. Securities and Exchange Board of ...

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

Mehta, a page was found with the following in his hand writing 'Oil Vikas, Ster -195,000'. Dil Vikas Finance Limited is an associate of a company called Eldorado, known in market circles as 'a jobber' for the … initiate prosecution proceedings under Section 24 read with Section 27 of the Securities and Exchange Board of India Act, 1992 ('the Act') for violation of regulation 4(a) and 4(d) of the Securities and Exchange Board of India (Prohibition … of the total carry forward position. In Settlement No. 6 it was 61.27 per cent of the total position at the Exchange and in Settlement

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … that the appropriate 23Section 293, Income Tax Act; Section 20A of the Securities and Exchange Board of India Act, 1992; Section 18, the Recovery of Debts and Bankruptcy Act, 1993; Section 34 of the Securitisation and Reconstruction of Financial … Act, 2006; Section 154, Electricity Act, 2003; Section 27 of the Telecom Regulatory Authority of India Act, 1997; Section 61 of the Competition Act, 2002. 24Section 9 of the Civil Procedure Code 12 legislature wishes those disputes arising

Commissioner of Income-tax Vs. Soundararaja Finance Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(1), 143(1) and 260A; Finance Act, 1995 - Sections 32; Finance Act, 1966; Finance (Amendment) Act, 1983

Reported in : [2006]283ITR559(Mad)

law are as under :(i) The assessee is a hire-purchase and lease finance company. The assessment year is 1992-93 and the corresponding accounting year ended on March 31, 1992. The assessee-company filed its return of income on … or profession.5. It is to be noted that the first proviso to Section 32 was omitted by the Finance Act, 1995 with effect from April 1, 1996. Prior to the omission, the first proviso as inserted by the