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Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Companies Act, 1956; Bihar Finance Act, 1981 - Sections 48; Central Excise Rules, 1944 - Rule 13(2); Constitution of India - Article 226

oil products, for the year 1995-96. The Sales Tax Officer, placing reliance under the provisions of the Bihar Finance Act, 1981 made an assessment order levying sales tax on export sales of oil product by IOC to NOC … procedure to be followed in terms of the notification issued by the competent authority under Sub-section (2) of Section 13 of the Central Excise Rules, 1944, as the Assessing authority has only insisted upon and relied on only … the Assessing Officer for the years 1990-91, 1993-94, 1994-95, 1997-98, 1998-99 and 1999-2000 without bills of export. However this factum and resultant contention before the

Commissioner of Income Tax, Delhi-I Vs. M/S. Container Corporation of ...

Court : Supreme Court of India

Subject : Land Acquisition

Board was specifically taken away by the amendment made by Finance Act, 2001, in light of the said 13 amendment, the Notifications which were issued by the CBDT would cease to operate after the Assessment Year 2002-03.18) … Section 80-IA of the IT Act as the power of the said Board was taken away by the Finance Act, 2001 with effect from 01.04.2002. Learned senior counsel further contended that in view of the aforesaid amendment, the

State Bank of Travancore Vs. District Collector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(1) and 26B; Kerala Co-operative Societies Act - Sections 69; Revenue Recovery Act; Finance Act, 1999 - Sections 26B; Transfer of Property Act - Sections 58 and 100; Income Tax Act; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Karnataka Sales Tax Act, 1957 - Sections 13 13(1), 13(3) and 15; Karnataka Land Revenue Act, 1964 - Sections 158, 158(1) and 190; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Constitution of India - Article 372(1)

Reported in : [2005]142STC266(Ker)

that the amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April 1, 1999 has no retrospective operation. Senior Counsel also pointed out that Section 26B … prevail in a case where one, that of the subject, has prevailed already. In Giles v. Grover (1832) 131 ER 563; 9 Bing 128, it has been held that the Crown has no precedence over a pledgee

Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central Excise … V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him that

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 6, 9, 8, 18, 19, 28, 28(1), 37(2), 111, 112, 113, 114, 114A, 115, 116, 117, 118, 119, 120, 121, 124, 123, 125, 125(2), 127A, 127B, 127B(1), 127C(1), 127C(3), 127C(6), 127C(7), 127C(9), 127C(11), 127D, 127E, 127H, 127H(1), 127H(3), 127I(1) and 245A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Customs (Amendment) Act, 1998; Income Tax Act, 1961 - Sections 245C, 245C(1), 245D and 245D(1); Finance Act - Sections 13; Customs Rules - Rules 10, 10A and 18A; Customs (Settlement of Cases) Rules 1999; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1898; Indian Penal Code; Income Tax Law

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

exactly is the meaning of the expression 'levy, assessment and collection' which appears in Section 13 of the finance Act? To 'levy' a tax means 'to impose or assess' or 'to impose, assess or collect under the authority … totally unsustainable. In that context he referred to the Form prescribed under the Customs (Settlement of Cases) Rules 1999. In Clause 9 of the said prescribed Form, it provides for the particulars such as 'Date of Seizure,

Re-Hoffland Finance Ltd Vs..

Court : Delhi

Subject : Land Acquisition

% + IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment Pronounced on:18. 10.2019 CO.PET. 351/1999 RE-HOFFLAND FINANCE LTD. ........ Petitioner Through Mr.Sanjeev Ralli, Mr.Atul Verma and Ms.Urvi Kohli, Advs. for the Court Appointed Committee with … 1 SCC602 this Court did not consider the effect CO.PET. 351/1999 Page 13 of 26 of Section 634 of the Act which made the relevant … This winding up petition is filed by Reserve Bank of India under Section 45 MC of the RBI Act seeking winding up of the respondent Company. It has been stated in the petition that the respondent company

Voltas Ltd. and anr. Vs. Additional Collector and Competent Authority ...

Court : Mumbai

Subject : Property

Acts : Companies Act, 1913; Companies (Amendment) Act, 1956; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 6(1), 8(4), 9, 10(1), 10(3), 10(5), 11, 20 and 34; Urban Land (Ceiling and Regulation) Repeal Act, 1999 - Sections 1(3), 2, 3, 3(1), 3(2) and 4; Principal Act - Sections 1(2), 2, 3, 3(1), 4, 5, 6 to 14, 15, 20, 20(1), 21, 23 and 34; General Clauses Act, 1897 - Sections 6; Cantonments Act, 1924 - Sections 3; Finance Act, 1950 - Sections 2 and 13; Constitution of India - Articles 39, 249, 250, 252 and 252(1); Urban Land (Ceiling and Regulation) Repeal Ordinance, 1999

Reported in : 2008(5)BomCR746

contrary. In (Union of India v. Madan Gopal Kabra) : [1954]25ITR58(SC) , while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of I.T.R.) : at p. 162 of A.I.R.:Nor … was amended pursuant to order dated 18.1.2008 consequent upon the repeal of the ULC Act by the Repeal Act, 1999 which was adopted by both Houses of the Maharashtra Legislature on 29-11-2007 as notified on 1.12.2007.4. After the

Additional Director of Income Tax Vs. N. Selvarajoulu

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2004)85TTJ(Chennai)56

business assets of public, charitable or religious trusts w.e.f. 1st April, 1986 viz., asst. yr. 1986-87 by the Finance Act, 1985. On this aspect, the learned CIT(A) had already directed the AO to recompute the net wealth of … the CIT(A) in income-tax assessments for asst. yr. 1993-94 dt. 8th March, 1999. 4. Order of Tribunal in ITA 675 & 676 of 1989 "A" … was even not eligible for exemption under Section 11 of the IT Act in view of violation of Section 13(1)(bb) of the Act and he finally concluded that in view of this, exemption under Section 5(1)(i) was not