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Bireswar Sirkar Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 21 and 226; ;Gold Control Rules - Rule 126(1), 126(1) and 126M; ;Gold Control Act, 1968 - Sections 4, 68 and 78; ;General Clauses Act, 1897 - Section 6; ;Finance Act, 1995; ;Gold Control Ordinance, 1968; ;Defence of India Rules; ;Central Excise Act, 1944

Reported in : (2003)2CALLT523(HC),2003(162)ELT1170(Cal)

Their nomenclature have been changed, they have now been designated as the Commissioner of Central Excise by the Finance Act of 1995. The Collector of Central Excise and Customs does not exist, which used to be the adjudicating … 126(I)(10) of the Rules. It was observed that rule must be deemed to be continuing in view of Section 6 of the General Clauses Act, 1897. It was observed that it is true that Gold Control Act, 1968

U.G. Upadhya, General Manager, Janatha Co-operative Bank Ltd., Udupi V ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 133(6); Finance Act, 1995 - Sections 133(6)

Reported in : (2002)174CTR(Kar)412; ILR2002KAR284; [2002]255ITR502(KAR); [2002]255ITR502(Karn)

relevant to any enquiry or proceeding.12. In the aforesaid section, the word 'enquiry' has been inserted by the Finance Act of 1995 with effect from July 1, 1995. Prior to the amendment when similar notices were issued calling … - KARNATAKA SCHEDULED CASTES & SCHEDULED TRIBES (PROHIBITION OF TRANSFER OF CERTAIN LANDS) ACT, 1978, Sections 4(2) & 6: [Ajit, J. Gunjal, J] Transfer of granted land - Permission of Government Sale taking place after Act comes

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

speed diesel oil at any time during the period commencing on and from the 16th day of March, 1995 and ending with the day, the Finance Act, 2000 receives the assent of the President, shall be deemed … of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision … just by the way be mentioned, that in four appeals, being No. 6/03, 5/03, 4/03 and 3/03 one additional question is also involved, and framed,

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … therein. It also provided for issuance of statutory notifications under the Orissa Sales Tax Act for granting exemption. Section 6 of the Orissa Sales Tax Act provided for issuance of exemption notifications. It further laid down that the

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113 … where intended, there can be no justification to read retrospectivity into the amendment made by Clause (a) of Section 6 of the amending Act which does not contain any word to that effect.12.30 Further, in the case of

J.K. Cement Works Vs. Asstt. Commissioner of Central Excise and Custom ...

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 11BB

Reported in : 2004(97)ECC6; 2004(170)ELT4(Raj); RLW2004(4)Raj2604; 2004(3)WLC757

of an application under Sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be … three months from such date, till the date of refund of such duty.'20. Section 11BB was inserted by Finance Act of 95 with effect from 26-5-95. At the time of insertion the minimum rate of interest required to … of Section 11B. This led to filing of D.B.C Writ Petition No. 629/2000 challenging the constitutional validity of Section 11B of the Central Excise Act,

Kechery Service Co-operative Bank Ltd. Vs. the Commissioner of Income ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 133(6)

Reported in : (2003)182CTR(Ker)517; [2003]263ITR161(Ker); 2003(2)KLT32

ambit of Section 133(6) of the Income Tax Act, 1961 (for short 'the Act') as amended by the Finance Act, 1995 arise for consideration in these appeals. All these writ appeals arise from a common judgment of the learned

Rechery Service Co-operative Bank Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN335(Ker)

section 133(6) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') as amended by the Finance Act. 1995 arise for consideration in these appeals. All these writ appeals arise from a common judgment of the learned

Commissioner of Income Tax Vs. Hindustan Bulk Carriers

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(40), 119, 139(1), 139(4), 139(8), 140A, 142(1), 143(1), 143(2), 143(3), 144, 147, 148, 154, 155, 156, 208, 210, 215(4), 216, 220(2A), 234A to 234C, 243B(3), 245C, 245C(1C), 245C(1D), 245D, 245D(2A) to (2D), 245D(4), 245D(6), 245D(6A), 245F(1), 245F(2), 245H, 245H(1), 250, 254, 260, 262, 263 and 264; Finance Act, 1995; Finance Act, 1987; Indian Penal Code (IPC), 1860; Taxation Laws (Amendment) Act, 1975

Reported in : AIR2003SC3942; (2003)179CTR(SC)362; (2003)2MLJ65(SC); (2003)3SCC57; [2002]SUPP5SCR387

thousand rupees in the earlier proviso has been substituted by the expression 'one hundred thousand rupees' by the Finance Act, 1995 w.e.f. 1.7.1995. Some changes were introduced by Finance Act, 1987 w.e.f. 1.6.1987 in Sub-section (1B) and (1C) which

Dlf Universal Ltd. Vs. Appropriate Authority and anr. Etc.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)401

was substituted by the Income Tax (Seventh Amendment) Rules, 1987. Sub-section (4) of section 269UC was inserted by Finance Act, 1995 with effect from 1-7-1995. Before the insertion of sub-section (4) this court in Appropriate Authority v. Tanvi Trading … Ltd. (1991) 191 ITR 307 (SC), Tanvi Trading and Credits (P) Ltd. v. Appropriate Authority (1991) 188 ITR 623 and K. P. Varghese v. Income Tax Officer (1981) 131 ITR 597 (SC) relied on. Application: Also to