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Prakash Kumar Choudhary Vs. Union of India (Uoi)

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14, 14(1) and 14A; Finance Act, 1995 - Sections 76; Customs Act; Evidence Act - Sections 25; Constitution of India - Articles 20(3) and 226

Reported in : 1996(83)ELT45(Ker)

14A of the Act which has been inserted in the present Act as per Section 76 of the Finance Act, 1995. The new section is titled 'special audit in certain cases' Material portion of Sub-section (1) of the new … and in the latter it was held that statement made to a Customs officer is not hit by Section 25 of the Evidence Act since Customs officers are not police officers for the purpose of the enquiry contemplated

P.P. Ummerkutty Vs. Assistant Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 132(1), 132A, 158BC, 158BFA, 158BFA(1), 158BFA(2) and 271(1); Finance Act, 1995 - Sections 158B to 158BH; Constitution of India - Articles 25 and 226

Reported in : (2005)199CTR(Ker)1

the abovementioned contention. Counsel submitted Sub-section (2) of Section 158BFA falls under Chapter XIV-B which was inserted by Finance Act, 1995. Chapter XIV-B deals with special procedure for assessment of search cases. Counsel submitted there is no illegality in … matter was pending before this Court, appellate authority has already passed final order imposing total penalty of Rs. 25 lakhs. Assessee has already taken up the matter before the Tribunal and the same is pending consideration.3. We

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … labour charges and other services. It is said that as against total deductions of Rs. 2,11,289 between April, 1995 and March, 1996 vide annexure 4, the tax liability of the said petitioner was assessed at Rs. 17,166.16.

Zunjarrao Bhikaji Nagarkar Vs. U.O.i. and Others

Court : Supreme Court of India

Subject : Service

Acts : Central Civil Services(Classification, Control and Appeal) Rules, 1965 - Rule 14; Central Excise Act, 1944; Finance Act, 1995 Sections 11-A, 33, 35B and 37; Central Excise Rules, 1944 - Rules 9, 49, 52A, 53, 173G,Q and 226; Income Tax Act, 1961 - Sections 129, 139, 142, 143(1), 144A, 148 and 271; CCS(Conduct) Rules, 1964 - Rule 3(1); Orissa Sales Tax Act, 1947 - Sections 7, 11, 12(5) and 25(1); Indian Penal Code (IPC), 1860 - Sections 63 and 325; Drug and Cosmetics Act, 1940 - Sections 18, 27 and 34; Code of Civil Procedure (CPC) - Order 7, Rule 11; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 14 and 19

Reported in : AIR1999SC2881; 1999(66)ECC40; 1999LC29(SC); 1999(112)ELT772(SC); JT1999(5)SC366; (2000)ILLJ728SC; 1999(4)SCALE480; (1999)7SCC409; [1999]Supp1SCR87; 2000(1)SLJ291(SC)

is now called Commissioner after amendment of the Central Excise Act, 1944 (for short the 'Act') by the Finance Act of 1995. Presently the appellant is posted as Director, National Academy of Customs, Excise and Narcotics, Mumbai. He … may as well note sequence of events leading to the issuance of the memorandum dated September 2, 1997.5. Section 33 of the Act gives powers to Central Excise authorities to adjudicate. Under this Section 'where by the … Tribunal, Mumbai (CAT) challenging the proposed inquiry by filing Original Application No. 250 of 1998 on March 187 1998. While admitting the application CAT granted

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … deferment facilities for the period from 1st February, 1993 to 31st January, 1995. Thereafter the petitioner enjoyed the sales tax deferment facilities on the finished … rescind such notification of exemption of tax and/or deferment of payment of tax. They also pointed out that Section 25 of the Customs Act provides for the powers of the Central Government to grant exemption from duty but

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … small amount of salary paid to its expatriate employees. The Assistant Commissioner issued a letter on 28th March, 1995, calling for information under section 133(6) of the Income Tax Act about the salary, etc., paid to expatriate … fully, the Assistant Commissioner asked the authorised representative of the deductor on 25-5-1995, to furnish the remaining details by 30-5-1995. However, the deductor filed the

Shri Ashok Kumar Tyagi Vs. the Lokayukta and ors.

Court : Delhi

Subject : Civil

Acts : Delhi Liquor license Rules, 1976 - Rules 33, 33(1A) and 33(8); Delhi Liquor license Act - Sections 33(1A); Companies Act, 1956 - Sections 617; Municipal Corporation Act, 1957; Municipal Corporation (Amendment) Act, 1993; Punjab Excise Act - Sections 41; ; Delhi Lokayukta and Upalokayukta Act, 1995 - Sections 2 and 7; Delhi Co-operative Societies Act, 1972

Reported in : 2003IVAD(Delhi)669; 105(2003)DLT351; 2003(69)DRJ323

order observing that opening of this vend at the said place was contrary to rules. On 25.9.2002 the Finance Minister filed a detailed affidavit before the Lokayukta reiterating Government's stand that action of Excise Department in granting … an issue with respect to the powers and jurisdiction of the Lokayukta under the Delhi Lokayukta and Upalokayukta Act, 1995 ( hereinafter referred to as `the Act' for short). It may be mentioned at this stage itself that … of Chartered Accountants was not an educational institute within the meaning of Section 33(1A) of the Delhi Liquor license Rules. He concluded his affidavit by

Commissioner of Income Tax Vs. Anand theatres

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)492; [2000]110TAXMAN338(SC)

Hotel's case (supra) the Legislature amended the definition of 'plant' in section 43(3) of the Act by the Finance Act, 1995. The amending section clearly shows that the legislative intent was never to exclude cinema and hotel buildings which … in the circumstances, particularly having regard to the Tribunal's order which states that the sterilisation room covers about 250 square fetes that the nursing home is also equipped with an operation theatre. In the circumstance, we think

T.S. Kumarasamy Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1998)65ITD188(Chennai)

crores cannot be sustained. The provisions of Chapter XIV-B have been brought on the statute book by the Finance Act, 1995 for assessing UDI of a person searched under section 132 of the Act for the block period of … 77 ITR 6 at pages 7 & 8 have clearly stated as under :- "The power conferred by section 25 is not administrative : it is quasi-judicial. The expression 'may make such inquiry and pass such order thereon'

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act, 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was … and the case at hand is the one pertaining to the year 1995. Therefore, in the face of such admission made by the appellants themselves, … dealt with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act, 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C.J. in Feder Commissioner of