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Geo Sea Foods Vs. Addl. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963; Kerala Finance Act, 1993 - Sections 17 and 17(6); Kerala Finance Act, 2000 - Sections 17, 17A and 18; Kerala General Sales Tax (Amendment) Act, 2005; Kerala General Sales Tax Act, 1963

Reported in : 2006(1)KLT72; [2006]144STC553(Ker)

an assessment. The assessments were to be completed within a reasonable time. For the first time, the Kerala Finance Act, 1993 introduced an amendment to Section 17 prescribing a period of 4 years. In the case of assessments pending … follows :17A. Assessment or reassessment of certain cases treated as pending. Notwithstanding anything contained in Section 17 or Section 18, or in any judgment, decree or order of any Court, Tribunal or other authority any assessment or reassessment

K.M. Mohammed Kunju Vs. Assistant Commissioner of Commercial Taxes, (A ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17A, 17(6) to 17(9), 18 and 34(1); Revenue Recovery Act; Kerala Finance Act, 1993

Reported in : (2009)22VST268(Ker)

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of four years … reads as follows:17A. Assessment or reassessment of certain cases treated as pending.-Notwithstanding anything contained in Section 17 or Section 18, or in any judgment, decree or order of any court, Tribunal or other authority any assessment or reassessment

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the … relating to the impact of the provisions of the Recovery of Debts due to Banks and Financial Institutions Act, 1993 (hereinafter called the RDB Act) on the provisions of the Companies Act, 1956. The immediate dispute before us … of debts due to banks and financial institutions and it contains two crucial provisions. One of them is Section 18 which ousts the jurisdiction of all Courts or other authorities (except the Supreme Court and the High Court

Mohammed Kunju K.M. Vs. Asstt. Commissioner of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17(6) to 17(9), 17A, 17A(8), 18 and 34(1); Revenue Recovery Act; Kerala General Sales Tax (Amendment) Act, 1993; Kerala Finance Act, 1993; Kerala General Sales Tax (Amendment) Act, 2005

Reported in : 2008(3)KLJ369; 2008(4)KLT157

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of 4 years … as follows:17A. Assessment or reassessment of certain cases treated as pending -Notwithstanding anything contained in Section 17 or Section 18, or in any judgment, decree or order of any Court, Tribunal or other authority any assessment or reassessment

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 17 and 17(6); Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 32(21)

Reported in : [2000]119STC236(Ker)

of the assessments, then the entire assessments will be bad and likely to be struck down. By the Finance Act, 1993, the Legislature amended Section 17 of the Act and included Section 17(6). under Section 17(6), the maximum period … before it was amended, ended on March 31, 1956, It is true that under the amending Act by Section 18 of the Finance Act, 1956, authority was conferred upon the Income-tax Officer to assess a person as an

Maxlux Glass Private Limited Vs. Icici Limited Company

Court : Kolkata

Subject : CompanyBanking

Acts : Companies Act, 1956 - Sections 162, 433, 434, 434(1), 439 and 446;; Recovery of Debts due to Banks and Financial Institutions Act, 1993 - Sections 2, 3, 4, 5, 6, 7, 8, 17, 18, 25, 30, 31 and 34;; Constitution of India - Articles 226 and 227;; Industrial Finance Corporation Act, 1948;; State Financial Corporation Act, 1951;; Unit Trust of India Act, 1963;; Industrial Reconstruction Bank of India Act, 1984;; Stock Industrial Companies (Special Provisions) Act, 1985;; Stock Industrial Companies (Special Provisions) (Amendment) Act, 1986

Reported in : (2001)2CALLT539(HC)

petitioner along with Industrial Development Bank of India (IDBI) and the Industrial finance Corporation of India Limited (IFCI) entered into a participation loan agreement for … Tribunal that is Debt Recovery Tribunal created under the Recovery of Debts due to Banks and Financial Institutions Act, 1993 (hereinafter referred to as the Act of 1993) and heavy reliance was placed by the applicant on the … transferred on that to suchTribunals.13. Section 34 gives an overriding effect to the provisions of the Act of 1993. Section 34 reads as under'34. Act to have overriding effect. (1) Save as provided under subsection (2), the provisions … appeals against any order made, or deemed to have been made by a Tribunal under this Act.' 11. Section 18 lays down that there shall be a total bar on other Courts to entertain the jurisdiction except the

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

was already made for the aforesaid period. However, notices were issued in 1993 under Section 19(1) of the Bihar Finance Act asking the petitioner to … Circle, Jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of Section 19(2) of the Bihar Finance Act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of … without prejudice to any action which is or may be taken under Section 49.7. This section corresponds to Section 18 of the 1959 Act which provides for reopening of a complete assessment so as to include therein any

Tungabadra Sugar Works Mazdoor Sangh Represented by Its President Vs. ...

Court : Chennai

Subject : Company

Acts : Companies Act, 1956 - Sections 442, 446, 446(1), 456, 457, 529A, 530 and 537; Income Tax Act, 1961; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19(7), 19(19), 19(22), 25 to 30, 32, 34, 34(1) and 34(2); State Financial Corporations Act, 1951 - Sections 31 and 46B; Industrial Finance Corporation Act, 1948; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Income Tax Rules - Rules 38 and 52(2); Companies (Court) Rules, 1959 - Rules 9 and 117; Recovery of Debts Due to Banks and Financial Institutions Rules; Constitution of India - Articles 136, 226 and 227

Reported in : (2009)8MLJ15

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … has to get guided by the provisions made under Section 29 as well as Section 19(19) of RDDB Act, 1993. Also the guidelines laid down by the Hon'ble Supreme Court of India in Civil Appeal No. 2536 of … adjudicate the liability of the defendant and then it has to issue a certificate under Section 19(22). Under Section 18, the jurisdiction of any other court or authority which would otherwise have had jurisdiction but for the provisions

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

Matched in: Citation (1993)45ITD500(Pune.)

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by the appellant, directed the Tribunal to dispose of