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Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998. 4. The aforesaid declaration filed by the … under sub-Section (2) of Section 3 of the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 (27 of 1992).21. Section 95(i) is in respect of tax arrear under any direct tax enactment, while Section

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu Taxation Special Tribunal Act, 1992 - Sections 2, 6, 23, 24, 24(9) and 42; Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004 - Sections 3; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 3, 3A, 3B, 3C, 3D, 3E, 4, 7A, 11, 12, 16, 16(5), 16(6), 30, 31, 31A, 32, 32(2), 33, 34, 34(2), 35, 36, 36(2), 36(3), 36(3A), 36(6), 37, 37(1), 38, 38A, 39 and 52; Central Sales Tax Act, 1956 - Sections 9(2); Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 - Sections 3; Tamil Nadu Additional Sales Tax Act, 1970; Tamil Nadu Sales Tax (Surcharge) Act, 1971; Tamil Nadu Taxation Special Tribunal (Amendment) Act, 2005; Finance Act, 1999 - Sections 3, 7, 10C and 89; Income Tax Act - Sections 2 and 10B; Extra Provincial Jurisdiction Act, 1947 - Sections 4; Merged State's Law

Reported in : (2009)21VST581(Mad)

Section referred to as 'the industrial undertaking') shall not be included in the total income of the assessee....19. Section 89 of the Finance Act, 1999 provides for omission of Tenth Schedule of the Income-tax Act which reads that … insertion or omission. If such amendments are made, they can be regarded as textual amendments. For example, the Finance Act, 1999 made certain extensive amendments to the Income-tax Act. Section 3 of the Finance Act, 1999 provides for … the year 1992, the Government of Tamil Nadu enacted an Act called 'the Tamil Nadu Taxation Special Tribunal Act, 1992' (Act No. 42 of 1992) under Article 323B of the Constitution of India for adjudication or trial by

Vipul Dye Chem Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)86ITD851(Mum.)

Khanna Enterprises (P) Ltd. (supra), the Delhi Bench of the Tribunal held that the amendment made by the Finance Act, 1992 introducing Explanation to Section 80HHD(2) and (2A) are clarificatory and retrospective in nature. In the case of Podar

Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)165CTR(All)137; [2001]246ITR353(All)

due from the petitioner on the date of the declaration, i.e., 31-12-1998.2. The petitioner's case is that by section 89 of the Finance (No. 2) Act, 1998, a scheme for settlement of tax disputes was introduced and the … introduced and the petitioner, which is a Hindu undivided family, filed declarations for the assessment years 1988-89 to 1992-93. Under the scheme only all assessee against whom tax was in arrears could approach for the settlement of

Richhpal Singh and ors. Vs. State of Rajasthan

Court : Rajasthan

Subject : ConstitutionService

Acts : Rajasthan Panchayati Raj (Amendment) Ordinance, 2004 - Sections 89 and 89(6A); Constitution of India - Articles 243, 315(1), 320 and 321; Rajasthan Panchayati Raj Act, 1994; Rajasthan Panchayati Raj Rules, 1996 - Rule 259

Reported in : RLW2005(1)Raj682; 2005(1)WLC548

of such moneys therefrom,as may be specified in the law.243I. Constitution of Finance Commission to review financial position.-(1)The Governor of a State shall, as soon … amendments are, indeed, landmarks.26. Part IX under the heading 'THE PANCHAYATS' as inserted by the Constitution (Seventy-third Amendment) Act, 1992 is reproduced as follows:'PART IXTHE PANCHAYATS243. Definitions.--In this Part, unless the context otherwise requires,--(a) 'district' means a district … 1994 (hereinafter referred-to as 'the Act of 1994'). The service conditions are governed by the provisions contained in Section 89 of the Act of 1994. In order to give effect to the provisions of Section 89 of the

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985

covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the Finance Act, 1998 is as follows: ' Heading No. Description of goods Rate of Duty 09.02 Tea, including tea waste … unjust assessment. It was on this background that the Supreme Court held that alternative remedy should be pursued.(II) 1992 Supp. (2) SCC 312 (H.B. Gandhi, Excise and Taxation Officer-cum-Assessing Authority, Karnal and Ors. v. Gopi Nath and … forth in the Schedule of the Central Excise Tariff Act, 1985 vide Section 3 of the Act of 1944. The Act of 1944 defines 'excisable

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ... Overruled

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Section 89; Central Excise Act, 1944 - Section 11AA; Customs Act, 1962 - Section 142; Income Tax Act - Section 246, Income Tax Act - Section 245D(4), Income Tax Act - Section 260A, Income Tax Act - Section 264; Wealth Tax Act - Section 22D(4); Foreign Exchange Regulation Act, 1973 ;Narcotic Drugs and Psychotropic Substances Act, 1985; ; Terrorists and Disruptive Activities (Prevention) Act, 1987; ; Prevention of Corruption Act, 1988 ;Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 8, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9(2), Conservation of Foreign Exchange and Prevention of Smu

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.4. The aforesaid declaration filed by the petitioners … under sub-Section (2) of Section 3 of the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 (27 of 1992).21. Section 95(i) is in respect of tax arrear under any direct tax enactment, while Section

ivory Mart Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)174CTR(Del)634

system more user friendly.'The petitioner took benefit of this scheme and made declaration under section 89 of the Finance Act (2 of 1998) in respect of Kar Vivad Samadhan Scheme, 1998. The declaration was made on 24-12-1998. The

Mecpro Heavy Engineering Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Excise

Acts : Central Excise & Salt Act, 1944 - Sections 6 and 11A(2); Central Excise Rules, 1944 - Rules 9(1), 49, 52A, 53, 173(B, C, F, G), 174 and 226; Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90(1) and 95; Narcotics Drugs and Psychotropic Substances Act, 1987; Prevention of Corruption Act, 1988; Prevention of Smuggling Activities Act, 1974; Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992

Reported in : 2001(59)DRJ99; 2001(76)ECC766

September, 1998. A declaration was filed by petitioner seeking benefit of the Scheme. In the declaration filed under Section 89 of the Finance Act in Form No. 1B, a statement under verification, inter alia, was made to the … of Kar Vivad Samadhan Scheme, 1998 (in short, the Scheme)(Chapter-IV OF Finance (No.2) Act, 1998 (in short, the Finance Act).2. After such declaration there was no scope for any demand as has been done. According to respondents, the … the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992.'6. The expression 'disputed tax' is defined in Section 87(f). Learned counsel 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