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Cce Vs. Chandrawati Polymers Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (2007)(122)ECC338

the goods to recover the dues. Section 61 of the Customs Act was amended by Section 107 of Finance Act, 1999 to the fact that where the goods remained in warehouse beyond the prescribed period, the importer is liable

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … of by this common judgment.Facts of individual cases as stated in the writ petitions:2. O.J.C. No. 9967 of 1999 (Petitioner--Shree Jagannath Packers) :By IPR, 1989 the Government of Orissa declared, inter alia, that exemption will be allowed … IPR can be changed if there is an overriding public interest involved. 61. The next question which arises for consideration is whether the impugned notifications

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … LORD WILSON A. Introduction In 1999 the Inland Revenue, as it was then known and to which I will refer as the "Revenue", published … Comrs v National Federation of Self-employed and Small Businesses Ltd [1982] AC 617, 636 per Lord Diplock. In particular the Revenue is entitled to apply

Vijay Kumar Mallik Vs. Union of India (Uoi) and ors.

Court : Jharkhand

Subject : FERA

Acts : Constitution of India - Article 226; Foreign Exchange Regulation Act, 1973 - Sections 56; Foreign Exchange Management Act, 1999 - Sections 49(3)(4)

Reported in : [2003(2)JCR362(Jhr)]

50715 E dated 24.9.1993 issued by the Government of India, Ministry of Finance, Department of Revenue and in pursuant to Sub-clause (2) of Sub-section (2) … 56 of the Foreign Exchange Regulation Act, 1973 r/w Sections 49(3) and (4) of the Foreign Exchange Management Act, 1999 in connection With Case No. FEMA 2 of 2002.2. One Complaint case has been filed against the accused … is exclusively triable by the Court of Judicial Magistrate, Ist Class or any Metropolitan Magistrate as envisaged under Section 61 of FERA. But, in the instant case, the Special Judge took cognizance by the order impugned who has

M/S. Inter Craft Ltd. Vs.commissioner of Income Tax-Iii and Ors.

Court : Delhi

Subject : Land Acquisition

declaration that its liability under the Scheme is limited to ` 16,78,665/-.2. The brief facts are that the Finance Act (No.2) of 1998 introduced, by Chapter IV, a Scheme known as the Kar Vivad Samadhan Scheme [hereafter "the … at `1,37,95,937/- by applying marginal rate of 46% tax. The other petitioner ("Old Village" hereafter) in WP(C) 1707/ 1999 challenges a similar demand for ` 27,10,363/- and ` 13,39,857/- and seeks a declaration that its liability under … declaration to the designated authority. "Tax arrears" was defined as follows by Section 2(m) of the Finance Act (No.2) as follows: (m) "tax arrear" means,-

Haroon M. Adam Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Subject : Land Acquisition

Reported in : (2001)121STC134Tribunal

of the Calcutta Gazette, published on March 31, 1999 regarding amendments to 1994 Act through the West Bengal Finance Act, 1999. One of the amendments was regarding sugar other than indigenous sugar. By the said amendment, provision was made … to State Trading Corporation of India Ltd. v. Assistant Commissioner (Assessment) [1986] 61 STC 190 (Ker), affirmed in State of Kerala v. State Trading Corporation … 1. In this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, which is in the nature of a writ application

Tedco Investment and Financial Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Rajnarain Singh 's case (supra) was misplaced.It was further stated that the reliance on Section 43D substituted by Finance Act, 1999 with effect from 1-4-2000 was also misplaced which is in respect of public financial institutions, scheduled banks and … Bank Ltd. [1999] 237 ITR 676, 105 Taxman 65 (Bom.)and Nalinikant Ambalal Mody v. S.A.L. Narayan Row, CIT[1966] 61 ITR 428 (SC).6.4 The reliance placed upon by the learned AR on the decision of the Madras High

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

the searches completed before 1st June, 2002. [See (2002) 258 ITR (St) 61]. (d) Further, rates prescribed in the Finance Acts are not applicable for … charged at flat rate of 60 per cent. An amendment in this charging Section 113 was made through Finance Act, 2002. However, this amendment was made applicable w.e.f. 1st June, 2002. In the case of the assessee the … marriages during the block period. The assessee made investment in construction of house Rs. 7,25,000 in financial year 1999-2000, Rs. 2,90,000 in financial year 1998-99 and Rs. 3,60,000 in financial year 1997-98, totalling to Rs. 18,70,000 besides

Patel Engineering Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)94ITD411(Mum.)

facility on or after the 1st day of April, 1995." 15. Section 80-IA was further amended/modified by the Finance Act, 1999 w.e.f. 1st April, 2000, i.e., from asst. yr. 2000-01. After the above modification, Sub-section 4 of Section 80-IA

H.B. Stockholdings Ltd. Vs. Joint Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)87TTJ(Del)127

addition was sustained.4.2 The ground of the assessed in regard to surcharge was also dismissed by observing that Finance Act, 1999 provides for imposition of surcharge over and above the tax computed under section 113. Accordingly the levy of