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Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the … known as the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (hereinafter referred to as 'the Entry Tax Act') providing for levy and collection of tax on entry of

M/S Super Sales Corporation and Others Vs. the Debt Recovery Tribunal ...

Court : Karnataka

Subject : Land Acquisition

6/12/2001, under Section 27 of the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 ('the Act' for short). In the said application the 3rd respondent sought for a prayer to withdraw the … Act or the rules made thereunder 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 (63 of 1951), the Unit Trust

Manjushree Extrusions Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam Sales Tax Act, 1993 - Sections 9 and 9(4); Constitution of India - Articles 14 and 19(1)

Assam (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1955 or the Assam Finance (Sales Tax) Act, 1956 in respect of its sales to the holder of the goods specified in Table … namely, Udyog Sahayak, Director of Industries, issued an eligibility certificate on August 27, 1990 and the Superintendent of Taxes in pursuance of the provisions of … the earlier scheme and the same is also contrary to the provision of the Assam General Sales Tax Act, 1993.4A. In deciding these cases for the purpose of convenience I shall hereinafter refer to the facts pleaded in … 1990 and the Superintendent of Taxes in pursuance of the provisions of Section 2 of the Assam Industries (Sales Tax Concessions) Act, 1986 granted exemption

Nu-stores (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1996)59ITD150(Kol.)

he Ld. CWT (A) in his impugned order. There is no such amendment in section 40 of the Finance Act, 1983. He has also argued that the assessee was already in possession of the property as lessee and … of by this consolidated order it may also be noted that W. T. A. No. 51 (Cal.) of 1993 is an appeal by the assessee and pertains to the assessment year 1988-89, whereas the rest of the … of beneficial ownership by way of deemed ownership as contained in section 27(iiia), (iiib), section 269UA (f)(i) of the IT Act but there having not

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 25, 28 and 31; Constitution of India - Articles 14, 248, 323A, 323B and 371A; Code of Civil Procedure (CPC) ; Transfer of Property Act; Nagaland Administration of Justice Rules, 1937 - Rule 33

locking up of huge funds, Dr. Manmohan Singh, the then Minister of Finance, introduced the Recovery of Debts Due to Banks and Financial Institutions Bill, … raise the question of legality, validity and constitutionality of Recovery of Debts Due to Banks and Financial Institution Act, 1993 (hereinafter called 'the Act'), and other actions related to the Debt Recovery Tribunal at Guwahati constituted under the … preparation of an inventory of the properties of the defendant or for the sale thereof ; 5. In Section 27 of the principal Act, in Sub-section (4) after the words 'is reduced' the words 'or enhanced' shall be

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Subject : Direct Taxation

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

and section 269H provided for a further appeal to the High Court.The Chapter XX-C was inserted by the Finance Act, 1986, with effect from 1st of October 1986. I do not want to advert to the scope of … above backdrop, as it were, we have to consider the facts of each case. In C.W. 5220 of 1993 the subject property is C-62 (New G-4), Maharani Bagh, New Delhi. The property is owned by Mrs. Khatoon … U.S. 259; Bk 23 LEd. 543; Chy Luny v. Freeman 92 US 275; Bk 23 LEd 676; Neal v. Dlaware 103 US 370 Bk. 26

N. Jayaprakash, Package India TIn Fabricators Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]152TAXMAN432(Ker)

section 148 legal and valid in the light of the amended provision contained in section 148 as per Finance Act 2 of 19962. Whether on the facts and in the Circumstances of the case the Tribunal is justified … that by giving retrospective effect to the amended law with effect from 1-4-1989 the notice dated I- 10- 1993 issued under section 148 was legal and valid. Counsel therefore submitted that final assessment for the year 1992-93 … of Income Tax Appellate Tribunal, Cochin Bench in ITA No. 21O/Coch/98, dated 27-7-2001 and ITA 140 of 2001 is an appeal preferred by the revenue

ishar Dass Sahni and Sons Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

80J(6A), for deciding the question whether a statute is mandatory or directory. It was stressed that by the Finance Act, 1992, a totally new scheme and procedure for assessment of firms were introduced for the first time from … the AO during the course of assessment proceedings, copies placed at pp. 27 to 34 of the paper-book. He then drew our attention to the … assessee against the order of the CIT(A) XX, New Delhi, dt. 12th July, 1996, for the asst. yr. 1993-94.2. Out of grounds at Sr. Nos. 1 to 4, reproduced below, relating to one single issue, namely, marking … [s. 184(1)(ii)]. This condition is a reproduction of s. 184(1)(ii) of pre-1993 section. (iii) A certified copy of the instrument of partnership shall accompany the

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 … High Court in the case of “Singh Alloys and Steel Ltd. Vs. ACC” reported in “1993 (66) ELT 273 (Cal).” It is submitted that these goods are used for providing output services on commercial scale and hence,

Steel Complex Ltd. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)(210)ELT403Tri(Bang.)

amount of Rs. 2,46,606/- from the date of expiry of three months from the date on which the Finance Bill, 1995 received the assent of the President till 10.01.2001, the date on which the refund was actually … 1962 and consequently refund of duty paid in excess for the year 1993. The Assistant Collector rejected the claim. The Collector (Appeals) upheld the Assistant … filed a remission of duty claim under Section 23 of the Customs Act 1962 and consequently refund of duty paid in excess for the year … Appellate Tribunal, then the order of the Appellate Tribunal shall be deemed to be an order passed under Section 27(2) on the application for refund preferred by the assessee. The Section also mandates that apart from the refund