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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 Constitution … 94 read with Section 9 of the Central Sales Tax Act, 1956 and the presumptive interpretation A of Section 120 of the Finance Act, 2000, the petitioner-company was arbitrarily found to be liable for a sum of Rs.

indodan Industries Ltd. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Sales Tax/Vat

Acts : Central Sales Tax Act, 1956 - Sections 9, 9(1), 9(2) and 9(2B); Finance Act, 2000 - Sections 119, 120 and 120(2); General Sales Tax Law

Reported in : 2009(13)SCALE421; 2009(10)LC4845(SC)

on 12th May, 2000 by the Finance Act of 2000 is retrospective? and(2) Whether Section 120 of the Finance Act, 2000 which was a validating Act was invalid inasmuch as it purports to validate a provision which had never

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

Finance Act, 1994. Admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the Finance Act, 2000 by invoking the longer period of limitation. It may not be out of place to mention here that

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of … of U.P. 1996 (3) SCR 328; D.C. Johar & Sons (P) Ltd. v. STO Ernakulam 1971 (27) STC 120; Kanan Devan Hills Produce v. State of Kerala : [1973]1SCR356 ).b) Where the encroachment is ostensibly ancillary but

Deputy Commissioner of Income Tax Vs. Verifone Software Systems (P)

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)84ITD521(Bang.)

that the Gauhati High Court has struck down the constitutional validity of the retrospective amendment made by the Finance Act, 1.993, to Section 143(1A) of the Act. The third reason given is that when the CIT(A) passed the … in the case of National Textiles Corporation. The Tribunal reversed that order by its order dt. 30th June, 2000. The Tribunal's order is also on record. The Tribunal took two different views regarding the levy of additional … Hon'ble Supreme Court in the case of Brij Mohan v. CIT (1979) 120 ITR 1 (SC). In the case before the Hon'ble Supreme Court in

Bar Council Of India Vs. State Of Karnataka

Court : Karnataka

Subject : Education

National Law School is different from the State Universities established under the provisions of the Karnataka State Universities Act, 2000, which has repealed the earlier Act of 1976. The respondent/Law School is not a State University. On the … Act, the hitherto existing intake of 80 seats has been increased to 120 seats and 25% of the said seats are reserved as per the … Joshi vs. State of Madhya Bharat, [AIR1955SC334, (D.P. Joshi) as well as Dr.Pradeep Jain to contend that where finances are spent by the State Government for up-keeping and maintenance of educational institutions within its borders, the State … preceding the date of qualifying examination, by insertion of sub-section (3) to Section 4 of the National Law School of India Act, 1986 (Karnataka Act

Narinderjit Singh Sahni and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Constitution of India - Articles 21 and 32; Indian Penal Code (IPC), 1860 - Sections 2, 9, 34, 36, 40, 120-B, 406, 407, 409, 415, 420, 467, 468, 471 and 482; Negotiable Instruments Act - Sections 138; Companies Act, 1956; Code of Criminal Procedure (CrPC) , 1973 - Sections 220, 437 and 439; Prevention of Corruption Act, 1947 - Sections 5, 5(1) and 5(2); Code of Criminal Procedure (CrPC) , 1973 - Sections 154 and 167; Gangster Act, 1999 - Sections 3(2); Terrorist and Disruptive Activities (Prevention) Act

Reported in : 2001VIIIAD(SC)499; AIR2001SC3810; 2001(2)ALD(Cri)743; JT2001(8)SC477; 2001(7)SCALE189; (2002)2SCC210; 2002(1)LC178(SC)

States. Very often after starting their operations in one State and by luring investors of high returns, to finance those returns fresh funds are raised in some other State. To pay the promised high returns in the … W.P.(Crl.) No.256 of 1999 and dated 5.5.2000 in W.P.(Crl.) Nos 72-75 of 2000 passed earlier by this Court. To crystallize the issue, the orders as … alleged to have been committed by the applicant and when, an order of bail which comprehends allegedly unlawful activity of any description whatsoever, will prevent the police from arresting the applicant even if he commits, say, a … grant of an order for bail in the nature as prescribed under Section 438 Cr.P.Code, and in line with the orders dated 28.3.2000 in W.P.(Crl.) … Section 420 IPC with the aid of Section 120B without there being any material to indicate that

Master Balachandar Krishnan Vs. The State Of Karnataka

Court : Karnataka

Subject : Education

National Law School is different from the State Universities established under the provisions of the Karnataka State Universities Act, 2000, which has repealed the earlier Act of 1976. The respondent/Law School is not a State University. On the … Act, the hitherto existing intake of 80 seats has been increased to 120 seats and 25% of the said seats are reserved as per the … Joshi vs. State of Madhya Bharat, [AIR1955SC334, (D.P. Joshi) as well as Dr.Pradeep Jain to contend that where finances are spent by the State Government for up-keeping and maintenance of educational institutions within its borders, the State … preceding the date of qualifying examination, by insertion of sub-section (3) to Section 4 of the National Law School of India Act, 1986 (Karnataka Act

Mr Satyajit Sarna Vs. State Of Karnataka

Court : Karnataka

Subject : Education

National Law School is different from the State Universities established under the provisions of the Karnataka State Universities Act, 2000, which has repealed the earlier Act of 1976. The respondent/Law School is not a State University. On the … Act, the hitherto existing intake of 80 seats has been increased to 120 seats and 25% of the said seats are reserved as per the … Joshi vs. State of Madhya Bharat, [AIR1955SC334, (D.P. Joshi) as well as Dr.Pradeep Jain to contend that where finances are spent by the State Government for up-keeping and maintenance of educational institutions within its borders, the State … preceding the date of qualifying examination, by insertion of sub-section (3) to Section 4 of the National Law School of India Act, 1986 (Karnataka Act

M.i. Builders Pvt. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2008)117TTJLuck42

the appellant's income of AY. 97-98 being the "advance" received by the appellant from M/s Skymoon Plantation & Finance Ltd against the booking of the office space in its building. New Janpath Complex. Ashok Marg. Lucknow which … documents were filed before CIT(A) as well as before us. The CCIT, Lucknow meanwhile passed an order Under Section 120 effective from 1/8/2001 revising the territorial jurisdiction of the Assessing Officer. As per the new order of jurisdiction, … doctrine of estoppel does not apply against the statue the (i.e. I.T Act in the appellant's case) and consequently the notice Under Section 148 dated … assessee had filed the return of income from assessment year 89-90 to 2000-2001 with ACIT, Company Circle Lucknow. Later there was change in the nomenclature