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Ms Exman Security Services Pvt Ltd Through Its Managing Director Achha ...

Court : Jharkhand

Subject : Education

which is at Annexure 5, mainly for the reason that the amount demanded under Section 87 of the Finance Act, 1994 is not based upon any adjudication, on the contrary now at a later stage demand-cum-show cause notice dated

Jodhan Real Estate Development Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1996)56ITD90(JP.)

intendment about the applicability of substantive law when the date of its applicability has been specifically provided for Section 87 of the Finance Act, 1988 specifically provides that the amendment will be with effect from 1-4-1989. Thus, we … the revival of levy of wealth-tax in the case of closely held companies by Section 40 of the Finance Act, 1983, the assessee filed its return of wealth for the assessment year 1984-85 on 30-3-1985 declaring total wealth … in the case of CWT v. Sharvan Kumar Swamp & Sons [ 1994] 210 ITR 886 that procedural law applies to all pending proceedings. The

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 the … of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as far as may be, apply in relation to such permits..(11) The following shall be

Jodhana Real Estate Development Vs. Assistant Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (1996)54TTJ(JP.)552

the revival of levy of wealth-tax in the case of closely held companies by s. 40 of the Finance Act, 1983, the assessee filed its return of wealth for the asst. yr. 1984-85 on 30th March, 1985 declaring … CWT(A). The assessee, therefore, filed fresh appeals against the combined order of the learned CWT(A) dt. 7th Oct., 1994 which are numbered as WTA Nos. 312 to 316/Jp/94. This is how the fifteen appeals are before us. … the companies also. Sec. 7 has been held to be a machinery section and Schedule III referred to therein a procedural provision. It has been

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.

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 … Lexus Car which was sent by Ship to Madras Port in July, 1994. His son Yogesh Balakrishnan presented certain documents for getting clearance of the … The basic object of the Scheme, undoubtedly, is to recover the taxes both direct as well as indirect. Section 87 (j) specifically brings into the fold of the Scheme the Customs Act, 1962, which is the concerned Act

J.Sivasubramanian Vs Assistant Commissioner of GST and Central Excise

Court : Chennai

GST Act to recover the dues said to be payable by the Company, under the provisions of the Finance Act, 1994. It is submitted that section 174(2) (e) states that the repeal of previous tax laws does not affect … of the petitioner in para- Bare not supported by facts and applicable law.It is submitted that as per Section 87(b)(1) of Finance Act, 1994, the CentralExcise Officer may, by notice in writing, require any other person from whom

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in W.P.No.16400/2013 … land and agricultural land or income from agriculture exclusively by the States in contrast with Entries 82, 86, 87 and 88 where the taxes are imposed on properties other than agricultural land or income from agriculture. It

Cil Securities Ltd., Hyd. Vs. Commissioner of Income Tax, A.P. and Ano ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 87, 88 and 89; Income-Tax Act, 1961 - Sections 143 and 245; Interest Act, 1978 - Sections 13

Reported in : 2000(4)ALD69; 2000(2)ALT541; (2000)161CTR(AP)44; [2000]242ITR472(AP)

the said appeals are currently pending.4. The petitioner filed a declaration on 29-12-1998 under Section 89 of the Finance Act to avail of KVS Scheme in respect of the interest tax determined for assessment years 1994-95 and 1995-96. … is lodged as there are no tax arrears remaining unpaid on the date of declaration as required under Section 87(m) of Finance (No.2) Act, 1998.3. The petitioner-Company is carrying on business of stock broking, merchant banking, registrars and

Burton (Her Majesty's Collector of Taxes) (Respondent) Vs. Mellham Lim ...

Court : House of Lords

Subject : Land Acquisition

VI of the Income and Corporation Taxes Act 1988 ("ICTA 1988"). 5. Chapter VA was introduced by the Finance Act 1994 to provide some measure of relief in respect of a long-standing grievance of companies (such as Mellham) which … way of equitable set-off. 8. Apart from any question of set-off, interest ran on the unpaid ACT under section 87(1) of the Taxes Management Act 1970 ("TMA1970"): "Any tax assessable in accordance with Schedule 13 or 16 to

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

1 lakh which will be paid by the DGCEI to eBIZ within four weeks. Constitution of India, 1950 Finance Act, 1994 Section 82 Service Tax Rules, 1994 Evasion of tax Validity of search Petitioner sought for declaration that search conducted … in part, the same shall be recovered along with interest thereon in any of the modes specified in Section 87, without service of notice under sub-Section (1). (2) The Central Excise Officer shall, after considering the representation, if