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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)

Section referred to as 'the industrial undertaking') shall not be included in the total income of the assessee....19. Section 89 of the Finance Act, 1999 provides for omission of Tenth Schedule of the Income-tax Act which reads that … 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

Sabarmati Steels and Alloys (P) Ltd. Vs. Commissioner of Central Excis ...

Court : Allahabad

Subject : Excise

Reported in : 2001(73)ECC663

by it was acknowledged and was pending and, therefore, the declaration filed by the petitioner in terms of Section 89 of the Finance (No. 2) Act, 98 does not merit consideration under the said Scheme, 1998. The petitioner … petitioner preferred an appeal against the said order before the Commissioner (Appeals), Allahabad.3. The Government of India by Finance Act, 1998 had introduced a Kar Vivad Samadhan Scheme, 1998. The scheme was intended to be a one time

Mr. Damodar Narcinva Naik, Vs. Union of India (Uoi) and ors.,

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1998 - Sections 46, 59, 61(2), 71, 72 and 61; ;Finance Act, 1998 - Sections 88 and 89

Reported in : 2006(1)ALLMR657; 2006(1)BomCR224; 2006(1)MhLj761

Revenue before CEGAT, the Central Government by Finance (No.2) Act, 1998 introduced KVSS. Section 88 of the said Finance Act which is relevant for the purpose herein reads as under : '88. Settlement of tax payable - Subject … the 31st day of December, 1998, a declaration to the designated authority in accordance with the provisions of Section 89 in respect of tax arrear, then, notwithstanding anything contained in any direct tax enactment or indirect tax enactment

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

State of Bihar Vs. Chinibas Mahto and anr.

Court : Jharkhand

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 4, 5A, 11, 16, 18, 23(2), 28A, 30(2), 38 to 42 and 44B; Code of Civil Procedure (CPC) (Amendment) Act, 1999 - Sections 89

Reported in : 2008(56)BLJR1057; [2008(2)JCR47(Jhr)]

Such decision were been taken in public interest. Section 89 was inserted by Code of Civil Procedure (Amendment) Act, 1999 with effect from 1st July, 2002 and provision was made enabling the Court to find out, if there … be paid their legitimate and rightful compensation. We were, therefore, compelled to direct the Chief Secretary, Revenue Secretary, Finance Commissioner, Secretaries of the Water Resources and Agriculture Department to appear before the Division Bench. Accordingly, on 2.5.2006

State of Bihar Vs. Chinibas Mahto and anr.

Court : Jharkhand

Subject : Civil

Acts : Land Acquisition Act - Sections 4, 18, 23(2), 28A and 41; Code of Civil Procedure (CPC) - Sections 89; Code of Civil Procedure (CPC) (Amendment) Act, 1999

Reported in : 2007(2)BLJR2724

award(s). Such decision were been taken in public interest.Section 89 was inserted by Code of Civil Procedure (Amendment) Act, 1999 with, effect, from 1st July, 2002 and provision was made enabling the Court to find out, if there … losers could get compensation of their land. For that purpose this Court directed the Chief Secretary, Revenue Secretary, Finance Commissioner, Secretaries of the Water Resources and Agriculture Department to appear before the Division Bench. Accordingly, on 2.5.2006

State of Bihar Vs. Chinibas Mahto and anr. and Soma Debya and ors.

Court : Jharkhand

Subject : CivilProperty

Reported in : [2008(1)JCR451(Jhr)]

award(s). Such decision were been taken in public interest.Section 89 was inserted by Code of Civil Procedure (Amendment) Act. 1999 with effect from 1st July. 2002 and provision was made enabling the Court to find out, if there … be paid their legitimate and rightful compensation. We were, therefore, compelled to direct the Chief Secretary. Revenue Secretary, Finance Commissioner. Secretaries of the Water Resources and Agriculture Department to appear before the Division Bench. Accordingly, on 2.5.2006

Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)165CTR(All)137; [2001]246ITR353(All)

due from the petitioner on the date of the declaration, i.e., 31-12-1998.2. The petitioner's case is that by section 89 of the Finance (No. 2) Act, 1998, a scheme for settlement of tax disputes was introduced and the

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … of the ICTA have since been amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or after 1 April 2009. But the … tax authorities. Reemtsma was referred to as an authority for this proposition. 89. Lord Sumption regards this principle as limited to harmonised EU taxes, and

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998. 4. The aforesaid declaration filed by the