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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

50/- per passenger per quarter. The rate was enhanced to Rs. 100/- with effect from 1.4.1995 by the Finance Act, 1995. Later it was enhanced to Rs. 150/- and so on. Rule 267(2) of the Kerala Motor Vehicles Rules … 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

Mr. Damodar Narcinva Naik, Vs. Union of India (Uoi) and ors.,

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1998 - Sections 46, 59, 61(2), 71, 72 and 61; ;Finance Act, 1998 - Sections 88 and 89

Reported in : 2006(1)ALLMR657; 2006(1)BomCR224; 2006(1)MhLj761

Revenue before CEGAT, the Central Government by Finance (No.2) Act, 1998 introduced KVSS. Section 88 of the said Finance Act which is relevant for the purpose herein reads as under : '88. Settlement of tax payable - Subject

income-tax Officer Vs. Kenaram Saha and Subhash Saha and

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2008)301ITR171(Kol.)

the circumstances spelt out in Circular No. 220 were inclusive by way of examples and not exhaustive.5. That Finance Act, 1995 amended Section 40A(3) with effect from April 1, 1996, by which disallowance under Section 40A(3) was reduced to … he relied upon the decision of the hon'ble apex .court in the case of Vegetable Products ltd. [1973] 88 ITR 192.41. He referred to the case of Kenaram Saha and Subhash Saha and stated that the assessee

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … other words, makes any change in those laws. 19. The definition of law under Section 2 (g) and Section 88 of the Punjab Reorganisation Act, 1966 are pari materia with Section 2 (f) and Section 84 of the

Charak Pharmaceuticals (i) Ltd Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Constitution of India - Article 226; Finance Act, 1962 - Sections 86 to 98

Reported in : 2000IIAD(Delhi)363; 2000(52)DRJ544; 2000(67)ECC749

'tax arrear' within the meaning of Section 87(m)(ii) of the Finance (No. 2) Act, 1998 (for short `the Finance Act'). 7. The petitioner filed an appeal against the order, dated 17th September, 1998, which is stated to be … the additional excise duty demand (Rs.19,29,642/-) for the period from 1st September, 1995 to 31st January, 1998, filed by the petitioner under the provisions of … on the 31st day of March, 1998 but remaining unpaid as on the date of making declaration under Section 88; or (b) the amount of duties (including drawback of duty, credit of duty or any amount representing duty)

Charak Pharmaceuticals (i) Ltd. Vs. Union of India

Court : Delhi

Subject : Direct Taxation

Reported in : [2000]109TAXMAN290(Delhi)

within the meaning of section 87(m)(ii) of the Finance (No. 2) Act, 1998 (hereinafter referred to as 'the Finance Act').7. The petitioner filed an appeal against the order dated 17-9-1998, which is stated to be pending. However, in … respondent No. 4 herein, demanding duty difference for the period from January 1995 to April 1995, calculated on the aforenoted basis. Subsequently, on 25-10-1995, yet … under that enactment as on the 31-3-1998, but remaining unpaid as on the date of making declaration under section 88; or(b) the amount of duties (including draw back of duty, credit of duty or any amount representing duty)

M.V. Ganesh, Lr of Late M.S. Viswambharan Vs. Commissioner of Income T ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 155 and 245; Finance (No. 2) Act, 1998 - Sections 87 and 88; Wealth Tax Act; Gift Tax Act

Reported in : (2009)221CTR(Ker)83; [2009]310ITR183(Ker); [2009]181TAXMAN227(Ker)

income', 'disputed tax' and 'tax arrear' of the Scheme.10. The 'declarant' means, a person making a declaration under Section 88 of the Finance Act. The 'Designated Authority' means, for the purpose of direct tax, viz., the IT Act, … on 1st Sept., 1998. The definition clauses contained in Section 87 of the Finance (No. 2) Act, 1998 ('Finance Act' for short), would define the words 'declarant', 'designated authority', 'disputed chargeable interest', 'disputed income', 'disputed tax' and 'tax … assessment year under Section 155 of the IT Act, dt. 24th Nov., 1995 (Exhibit P2), and on the same day, he has passed yet another

H.L. Taneja Vs. Commissioner of Income Tax and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 141(2), 143(1), 143(1A) and 220(2); Finance Act, 1998 - Sections 87, 88 and 89

Reported in : [2008]300ITR384(MP)

and 1995-96 disputed income was worked out. Petitioner filed declaration under Section 89 r/w Section 88 of the Finance Act, 1998 for settlement of tax payable to the respondent No. 1. The total tax payable on the aforesaid

R. Rajagopal Member-I, Appellate Authority Income Tax Department Vs. S ...

Court : Chennai

Subject : Land Acquisition

- 1998" (hereinafter referred to as The Scheme) in exercise of powers conferred under Chapter IV of the Finance (No.2) Act, 1998. Therefore, without prejudice to the appeal preferred, the Vendor has chosen to avail the benefit … 2004 (in short the purchasers) by executing six sale deeds during March 1995 in their favour thereby she transferred 1/6th of undivided share of the … the sum determined by the designated authority. And whereas the declarant had declared in the declaration made under Section 88 that no writ petition or appeal or reference before any High Court or the Supreme Court against any

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. … per the Scheme, if the disputed tax is found paid as on the date of making declaring under Section 88 of the Scheme, the Scheme is not applicable. A plain reading of the Scheme makes it clear that