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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

The Finance Act introduced a Scheme, christened as KVSS, consisting of Sections 86 to 98 (both inclusive) as also a Schedule with a view to … '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 … Constitution of India, the petitioner questions the legality and validity of : (i) a letter dated 9th March, 1999 issued by the Assistant Commissioner (T), Central Excise, Delhi - respondent No. 3 herein, returning the declaration dated

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

Court : Delhi

Subject : Direct Taxation

Reported in : [2000]109TAXMAN290(Delhi)

was rightly returned to the petitioner.11. The Finance Act introduced a Scheme, christened as KVSS, consisting of sections 86 to 98 (both inclusive) as also a Schedule with a view to provide a quick and voluntary settlement … 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

Hassan Thermal Power Pvt. Ltd., Vs. State of Karnataka

Court : Karnataka

Subject : Arbitration

by the Commission involves a very highly technical requiring working knowledge of finance, commerce, economics and management. It would be more appropriate and effective if … or taken under the corresponding provisions of this Act. the to refer the matter 64 Karnataka Electricity Reform Act, 1999 Section 2 relates to Definitions Sub-section (e) deals with Licence as under:-"(e) Licence means a license granted under Section … part of Annexure-E. 3 (d) Declare that the KERC acted beyond its jurisdiction by entering upon adjudication under Section 86 (1) (f) of the Electricity Act, 2003 in taking up and deciding the petition filed by the... RESPONDENTS

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

by the Finance Act, 2022, vide Sections 86, 87, 88, 94 and 97. The same are extracted below: Section 86 - Amendment of section 2 of the Act, 1962 “86. In the Customs Act, 1962 (52 of 1962), … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … take into account the policy being followed by the Customs department since 1999 which provides for the exclusion of jurisdiction of all other proper officers

Commissioner of Income Tax, Rajkot Vs. Shatrusailya Digvijaysingh Jade ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 87, 90, 95, 143(3), 246 and 264; Wealth Tax Act, 1957; Finance Act, 1998 - Sections 86 to 98

Reported in : AIR2005SC4000; (2005)197CTR(SC)590; 2005(192)ELT3(SC); [2005]277ITR435(SC); JT2005(8)SC50; (2005)7SCC294; 2005(2)LC1425(SC)

Kar Vivad Samadhan Scheme (for short 'the Scheme'). The said Scheme was contained in Chapter IV of the Finance Act and consisted of Sections 86 to 98 (both inclusive). The said scheme came into force w.e.f. 1.9.1998 in … delay in filing of filing Appeal/ Appeal/ Revision Revision___________________________________________________________________________________________1980-81 Appeal 13/15.01.99 Last Week of 15/22/23.2.99 Accepted Delay Jan., 1999 & 5.3.99 condoned1981-82 Appeal 13/15/01.99 Last Week of 15/22/23.2.99 Accepted Delay Jan., 1999 & 5.3.99 condoned1984-85 Revision 26.11.98 … time barred and as such they were not 'pending' in terms of Section 95(i)(c) of the said Scheme. 2. The undisputed facts which lie within

Y. Venugopala Reddy Vs. Commissioner of Income Tax and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 88 and 140A

Reported in : (2003)183CTR(Kar)260

is contained in Chapter-IV of the Finance Act and consisted of Sections 86 to 98 (both inclusive) as also a Schedule. By virtue of the … is pending. 4. When the matter stood thus, the Finance (No. 2) Act, 1998 (hereinafter referred to as 'Finance Act'), introduced the scheme called Kar Vivad Samadhan Scheme (for short 'the scheme'). The same scheme is contained in … and even intended prosecutions would be dropped. This scheme was effective from 1st Sept., 1998, till 31st Jan., 1999. The appellant in order to evaluate the benefits of the scheme filed a declaration under Section 88 of

Y. Venugopala Reddy Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : [2003]130TAXMAN224(Kar)

appeal is pending.4. When the matter stood thus, the Finance (No. 2) Act, 1998 (hereinafter referred to as 'Finance Act') introduced the Scheme called Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme'). The same scheme is … tax against the interest (sic). The first respondent by his communication No. KVSS/47/98-99 CIT-II dated 10- 1 - 1999 rejected the claim of the appellant. The appellant therefore, being aggrieved by the orders of the first respondent … contained in Chapter IV of the Finance Act and consisted of section 86-98 (both inclusive) as also a Schedule, by virtue of the provisions of … Rs. 10,25,000, he made voluntary disclosure of income at Rs. 19,57,000 under section 69B of the Income Tax Act (hereinafter referred to as 'the Act')

Commissioner of C. Ex. Vs. Saktigarh Textile Industries Pvt. Ltd.

Court : Kolkata

Subject : Excise

Acts : Limitation Act, 1963 - Sections 3, 4, 5, 24 and 29(2); ;Central Excise Act, 1944 - Sections 35G, 35G(1), 35G(3), 35H and 35(1); ;Finance Act, 1999 - Sections 35H; ;Foreign Exchange Regulation Act, 1973 - Section 54; ;Foreign Exchange Management Act, 1999 - Sections 35, 112, 128 and 130A; ;Income Tax Act - Sections 256 and 256(2); ;Customs Act, 1962 - Section 130(3); ;Wealth Tax Act, 1957 - Sections 35H and 27(2); ;Limitation Act, 1908 - Sections 3, 5 and 5(9); ;Representation of Peoples Act, 1951 - Sections 81, 82, 86 and 117; ;Uttar Pradesh Sales Tax Act, 1948 - Section 10; ;Arbitration Act, 1940; ;Arbitration and Conciliation Act, 1996 - Section 34; ;Andhra Pradesh (Telan-gana areas) Tenancy and Agricultural Lands Act, 1950; ;Code of Civil Procedure (CPC) - Section 151

Reported in : 2005(188)ELT8(Cal)

Section 35H of the Central Excise Act, 1944 and points out that this Section 35H was inserted by Finance Act, 1999 replacing the earlier provisions where the period of limitation was less than the period of limitation provided in … an election petition, the provisions whereof were held to exclude the application of Section 29(2) in view of Section 86 of the Representation of Peoples Act, 1951 which gives a primary mandate that the High Court shall dismiss

The International Association For Protection Of Intellectual Property ...

Court : Supreme Court of India

Subject : Intellectual Property

section 89A of the Trademarks Act, 1999 (“TM Act” hereafter). The applicant urges that Section 184 of the Finance Act, 2017, prescribes the term of office and the conditions of service of Chairperson and members of various tribunals … is 70 years under the parent Act, i.e. the TM Act, the age of 65 years contemplated under Section 86 of that Act no longer applies.4. Learned counsel contrasts Section 86 and Section 89 of the TM Act

Birla Tyres Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)88ITD1(Kol.)

normally subjected to tax at the rates which are applicable to an Individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position. Under Section 167B(1), … deciding the taxability of the member-share in the income of AOP. For the purpose of deciding the issue, Section 86 of the Act should have been considered by ld. Commissioner. Section 86 of the Act envisages 3 different