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Mushtaque Ahmed Vs. the State of Bihar and ors.

Court : Patna

Subject : Excise

Notification beings S.O. No. 94 dated 21.5.1997 issued in exercise of power under Section 11(1) of the Bihar Finance Act, 1981 whereby and whereunder the Schedule appended to the Notification dated 26.12.1997 has been amended and by which

Cce, Jaipur Vs. M/S. Jagdish Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2001)(75)ECC852

passed by the Commissioner(Appeals) vide which he had set aside the penalty imposed under Section 77 of the Finance Act, 1994 of Rs.27,500/-on the appellants.3. The respondents failed to fill their quarterly Returns ending quarters December 1997, March

Kerala Financial Corporation Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 41 and 41(4A); Finance Act, 1997

Reported in : (2003)182CTR(Ker)502; [2003]261ITR708(Ker)

with the requirement under Section 36(1)(viii). He drew our attention to the amendment made to Section 36(1)(viii) by Finance Act, 1997, w.e.f. 1st April, 1998, by which it was made clear that the special reserve is not only to … the provisions of this sub-section shall apply as if the business is in existence in that previous year.' 11. Thus, it can be seen that while the legislature had amended Section 36(1)(viii) and intended to confer the

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

also carried out an adjustment in terms of the amendment introduced in the Act of 1964 by the Finance Act, 1997 whereby the appointed date has been shifted to 1.4.1997 and a revaluation as on 1.4.1997 is required to … interesting question of law in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) … Tax Department, Udaipur issued a notice dated August 29, 1997 under Section 11(1) of the Act for appearance on September, 3, 1997 and for provisionally

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

also carried out an adjustment in terms of the amendment introduced in the Act of 1964 by the Finance Act, 1997, whereby the appointed date has been shifted to April 1, 1997, and a revaluation as on April 1, … interesting question of law in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) … Tax Department, Udaipur, issued a notice dated August 29, 1997, under Section 11(1) of the Act for appearance on September 3, 1997, and for provisionally

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Finance (Department of Revenue) No. 5/97-Central Excise (NT), dated the 1st March, 1997, the Central Government hereby fixes tariff value in respect of the goods, … taken or done or omitted to be done as if the amendment made by Section 125 of the Finance Act, 2001 has been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree … the dealer on or after appointed day from a registered dealer, otherwise than on a declaration furnished under Section 11 or 12, if the requirements of Section 12A are satisfied : Provided that, resales of goods purchased by

Shivalik Foods Vs. Union of India (Uoi) and ors.

Court : Jammu and Kashmir

Subject : Arbitration

Acts : Jammu and Kashmir Arbitration and Conciliation Act, 1997 - Sections 2, 11, 11(2), 11(3), 11(4), 11(4)(5), 11(5) and 11(6); ;Constitution of India - Articles 298 and 299; ;Jammu and Kashmir Arbitration and Conciliation Rules

Reported in : 2006(2)JKJ530

an arbitrator, the petitioner filed the present application under Section 11 of Jammu and Kashmir Arbitration and Conciliation Act, 1997 (for short the Act) for seeking appointment of the arbitrator. On 11 December 2003 the application of the … or is it for the court' to appoint an independent arbitrator. In case Datar Switchgears Ltd. v. Tata Finance Ltd. : (2000)8SCC151 the parties had agreed for appointment of a sole arbitrator. The first respondent gave notice

E.i.D. Parry (India) Limited and Vs. Assistant Commissioner of

Court : Sales Tax Tribunal STT Tamil Nadu

Subject : Sales Tax

Reported in : (2000)118STC436Tribunal

for assessment and recovery operated for demands accruing within six months, in spite of the fact that the Finance Act by Section 51 retrospectively amended (with effect from February 28, 1944). Rules 9 and 49 of the Central … tax calculated in terms of Act 27 of 1999 and Act 37 of 1999 for the assessment years 1997-98, 1998-99 and 1999-2000 (for the period up to May, 2000 or June, 2000) or asking to file revised … 1059 of 1999, 1064 of 1999, 1069 of 1999, 1074 of 1999, 1181 of 1999, 1192 of 1999, 1385 of 1999 and 1241 of 1999

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

Chapter V of the Act Pursuant to such power, the Service Tax Rules, 1994 were framed.4. By the Finance Act, 1997 the first amendments to Section 65, of the Finance Act 1994 were made inter alia, by extending the … Ruma Pal, J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section … them into powder.3. Accordingly, two show-cause notices dated 1.5.1997 demanding duty for the period October, 1996 to March, 1997 and dated 4.11.1997 for the period May, 1993 to September. 1996 were issued to the assessee calling upon