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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 … The priority of crown debts over other debts (secured or unsecured) in the context of the provisions of Section 23(1) of the Kerala General Sales Tax Act was considered by a two-Judge Bench of the Supreme Court in

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu Taxation Special Tribunal Act, 1992 - Sections 2, 6, 23, 24, 24(9) and 42; Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004 - Sections 3; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 3, 3A, 3B, 3C, 3D, 3E, 4, 7A, 11, 12, 16, 16(5), 16(6), 30, 31, 31A, 32, 32(2), 33, 34, 34(2), 35, 36, 36(2), 36(3), 36(3A), 36(6), 37, 37(1), 38, 38A, 39 and 52; Central Sales Tax Act, 1956 - Sections 9(2); Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 - Sections 3; Tamil Nadu Additional Sales Tax Act, 1970; Tamil Nadu Sales Tax (Surcharge) Act, 1971; Tamil Nadu Taxation Special Tribunal (Amendment) Act, 2005; Finance Act, 1999 - Sections 3, 7, 10C and 89; Income Tax Act - Sections 2 and 10B; Extra Provincial Jurisdiction Act, 1947 - Sections 4; Merged State's Law

Reported in : (2009)21VST581(Mad)

insertion or omission. If such amendments are made, they can be regarded as textual amendments. For example, the Finance Act, 1999 made certain extensive amendments to the Income-tax Act. Section 3 of the Finance Act, 1999 provides for amendment … the matters connected therewith or incidental thereto under Section 6 of the Act. The other provisions up to Section 23 provided for constitution of the Tamil Nadu Taxation Special Tribunal and its functions and powers. Section 24 of

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board of Direct Taxes ('CBDT') being the Prescribed Authority, at the … of introducing Section 10(23C)(vi) of the 1961 Act was explained by CBDT in its Circular No. 772 dated 23.12.98 (1999) 235 ITR 35(st.). According to learned Counsel, the said Circular holds that the approval contemplated by Section

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … as export of service under the Export Rules. In response to the same, the CBEC vide letter dated 23 November, 2009 has clarified that refund claim pertaining to their onsite services may not be allowed as the

B.K. Suresh Babu S/O Late B.L. Kamalaraj Chetty, Vs. Smt. Ananthalaksh ...

Court : Karnataka

Subject : Tenancy

Acts : Karnataka Rent Act, 1999 - Sections 3, 4(1), 5, 5(1), 21 to 46, 61, 70(2) and 70(3); Karnataka Rent Control Act, 1961 - Sections 19, 21 and 21(1); Mysore General Clauses Act, 1899 - Sections 6; Karnataka Sales Tax Act - Sections 15 and 15(2A); Poor Removal Act, 1846 - Sections 2; Income Tax Act, 1922; Finance Act, 1950 - Sections 2, 3 and 4A; Bombay Police Act, 1951 - Sections 57; Land Acquisition Act, 1894 - Sections 23(1A); Land Acquisition (Amendment) Act, 1984 - Sections 30(1); Defective Premises Act, 1972 - Sections 1(1); Punjab Security of Land Tenures Act, 1953 - Sections 9 and 14A; Indian Easements Act, 1882 - Sections 52; Constitution of India - Article 20; Indian Penal Code

Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286

whether derived within or without Rajasthan. It was, however, argued on his behalf that Section 3 of the Finance Act, 1950, having substituted the amended Clause (14-A) 'with effect from the first day of April 1950,' Rajasthan was … Civil Judge, Bangalore.The petitioners had filed the eviction petition under Section 27(2)(a) and (j) of the Karnataka Rent Act, 1999 (hereinafter referred to as the '1999 Act'). The petitioners had raised a further specific plea that the respondents … decision in Union of India v. Zoru Singh : (1992)1SCC673 In this case, the Supreme Court considered whether Section 23(1-A) of the Land Acquisition Act, 1894, which was inserted by the Land Acquisition (Amendment) Act 1984, was retrospective

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the State Act') was made on March 22, 1999 and by passing the assessment order, additional demand was created and it is the case of the petitioner … of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the … the context of interest that liability to pay such interest Under Section 23(3) of the Kerala General Sales Tax Act, 1963 arises only in case

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 … of the Principal Act provides for the cases where excess vacant land will not be treated as excess. Section 23 provides for disposal of the vacant land acquired under the Act.10. It appears that a resolution was passed

Union of India Vs. M/S Premier Limited (Formerly Premier Automobiles L ...

Court : Supreme Court of India

Subject : FERA

1976 (13 of 1976), shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the Appellate 12 Tribunal for the purposes of this Act and the said Appellate Tribunal shall … the proceedings, FERA was repealed with effect from 01.06.2000. It was, however, replaced by Foreign Exchange 2 Management Act, 1999 (hereinafter referred to as “FEMA”).5. On 05.12.2003, an adjudication order was passed by the Deputy Director of Enforcement … appeal that may be preferred to the said Board against any order made or to be made under section 23 of the Act hereby repealed may be disposed of by any member of the Appellate Board constituted under

Dgp Windsor (India) Ltd. Vs. Dy. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)291

(supra). It is also submitted that the proviso to section 69C of the Act was inserted by the Finance Act, 1998, which is not applicable to the facts of the present case because the said proviso was brought … and in order to curb this practice, the amendment is brought on the statute book from assessment year 1999-2000 and subsequent years. It is pointed out that in the case of the assessee the survey took place … heavily relying on the Circular No. 9 (R. Dis. No. 27(4)-IT/431 dated 23-3-1943, issued by the Central Board of Direct Taxes, which deal with the

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

clear, and they mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a … 73 TTJ 367 (Del.), which is to the contrary effect. In that decision, the Tribunal observed as under: 23. The only other ground surviving for our adjudication is the levy of surcharge on the tax computed under