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B and Brothers Engineering Works Chhakodia Mahadev Vs. Union of India ...

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 88, 88(1), 90(1) and 90(2); Finance Act, 1993 - Sections 93; Constitution of India - Article 226

Reported in : (2005)197CTR(Guj)306; 2005(185)ELT119(Guj); [2006]282ITR474(Guj)

this oral prayer of Shri Rao for the petitioner. That apart, there is provision u/s. 93 of the Finance Act, 1993, under which any amount paid pursuant to the declaration made u/s. 88 by the declarant is not refundable … payment of tax arrear - (1) within sixty days from the date of receipt of the declaration under section 88, the designated authority shall, by order, determine the amount payable by the declarant in accordance with the provisions

R.T.O. Vs. Bhaskar Salian

Court : Kerala

Subject : Motor Vehicles

Acts : Kerala Motor Vehicles Taxation Act, 1976 - Sections 3; Constitution of India - Article 301; Finance Act, 1993; Finance Act, 1995; Motor Vehicles Act, 1988 - Sections 88(3); ;Kerala Motor Vehicles Rules, 1989 - Rule 267(2); Rajasthan Motor Vehicles Taxation Act

Reported in : II(2006)ACC746; 2006(2)KLT194

twelve passengers, the rate of tax to be paid quarterly is Rs. 2,000/-. Provisions were made in the Finance Act 1993 with effect from 1.4.1993 to levy tax on standing passengers in stage carriages irrespective of ordinary/fast passenger/express service … No. 23838 of 2000 stipulates that any other condition could be imposed as per rules. Sub-section (3) of Section 88 of the Motor Vehicles Act 1988 states that when a Regional Transport Authority countersigning the permit may attach

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … 'tour operators'. Mrs. Gopalan also invited our attention to the Motor Vehicles Permit for All India Tours Rules, 1993 (hereinafter referred to as the '1993 Rules') and pointed out that under these rules also the permits are … the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself … can be issued for the user of such spare vehicle under Section 88(8) of the Motor Vehicles Act, which runs as under :'88. Validation of

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

third accused in pursuance of Rule 3(1)(b) of the Rules had filed a declaration in Form 1-B under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of … for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … the author of bi-monthly magazine 'Pudiya Paarvai' which surfaced in the year 1993. One Baskaran was said to be assisting the appellant being the incharge

Punjab Travels Co. Vs. Union of India and Co.

Court : Rajasthan

Subject : Motor Vehicles

Acts : Rajasthan Motor Vehicles Taxation Act, 1951 - Sections 3, 4(1) and 4-B; Motor Vehicles (All India Permits for Tourists Transport Operators) Rules, 1993; Motor Vehicles Act, 1988 - Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, 89, 88(9) and (14); Rajasthan Finance Act, 1997

Reported in : 2000(3)WLC755; 2001(1)WLN707

coming into the force of this notification issued under the provisions of the Chapter V of the Rajasthan Finance Act, 1997 at such rates as were applicable to such vehicles from time to time.By order of the Governor … under the Motor Vehicles (All India Permit for Tourist Transport Operators) Rules, 1993 (hereinafter referred to as 'the Rules of 1993) framed under the Motor … contract carriage under Sec. 4(1) as well as 4-B which ply within the State on permits issued under Section 88(9) of the Motor Vehicles Act, 1988. The said Notification is enclosed as Annx. 11 to the writ petition

Commissioner of Income-tax Vs. Nagesh Devidas Kulkarni

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 10(10C), 15, 16, 17, 17(1), 17(3), 57, 80CCC, 88, 89, 89(1), 143(1), 143(3), 147, 148 and 260A; University Grants Commission Act, 1956 - Sections 3; Institutes of Technology Act, 1961 - Sections 3; Finance Act, 2002; Finance Act, 1993; Income Tax Rules, 1962 - Rule 21A, 21AA and 21B

Reported in : (2007)210CTR(Bom)471; [2007]291ITR407(Bom)

16 to 16.3 of this circular while explaining the scope and effects of the amendment introduced by the Finance Act 1993, in Section 10(10C) it has been stated as under (page 113):Extending the tax exemption on payments under voluntary … deduction has been allowed under Section 80CCC, a rebate with reference to such amount cannot be allowed under Section 88. In respect of the amount received under voluntary retirement scheme there is no such specific curtailment of benefits

Radha Vinylpvt. Lt Vs. the Commissioner of Income-tax Andanoth

Court : Andhra Pradesh

Subject : Service Tax

Government for settling tax arrears locked in litigation subject to the provisions contained in Chapter IV of the Finance Act. The petitioner being eligible under the Kversus made a declaration on 29.12.1998 under Sections 88/89 of the Finance … IV of the Finance Act. The petitioner being eligible under the Kversus made a declaration on 29.12.1998 under Sections 88/89 of the Finance Act in Form 1(A) to the fiRs.respondent who is the designated authority under the

Rastriya Ispat Nigam Ltd. a Government of India Undertaking Through It ...

Court : Mumbai

Subject : ArbitrationService Tax

Acts : Arbitration and Conciliation Act, 1996 - Sections 34; Motor Transport Workers Act, 1961; Finance Act, 1994 - Sections 65 and 65(6); Finance Act, 1997 - Sections 88; Finance Act, 2000 - Sections 116; Motor Vehicles Act, 1988 - Sections 2 and 66(3)

Reported in : 2008[11]STR453; [2008]14STT328

at their Kalamboli Stockyards, Navi Mumbai. 5. During the pendency of the said contract, Section 65 of the Finance Act, 1994 was substituted by Section 88 of the Finance Act, 1997 whereby 5% service tax was introduced on … substituted, namely; 12. The main reliance has been placed upon Clause 9.3 of the Agreement dated 17th June, 1993 which is reproduced as under:9.3. The Contractor shall bear and pay all taxes, duties and other liabilities in

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … author of bi-monthly magazine 'PUDIYA PARVAI', which was commenced in the year 1993. One Baskaran (2nd accused) was assisting the petitioner/1st accused, and he was … customs duty. Thus, according to Rule 3(1)(b) of the Rules, 3rd accused filed declaration in Form -1B, under section 88 of the said Act. On 27.02.1998, the customs Department issued Certificate of Intimation under section 90(1) of the

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.)