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Geo Sea Foods Vs. Addl. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963; Kerala Finance Act, 1993 - Sections 17 and 17(6); Kerala Finance Act, 2000 - Sections 17, 17A and 18; Kerala General Sales Tax (Amendment) Act, 2005; Kerala General Sales Tax Act, 1963

Reported in : 2006(1)KLT72; [2006]144STC553(Ker)

While the matter was pending before the Supreme Court, the State introduced a further amendment to the Kerala Finance Act, 2000 inserting a new provision as Section 17A. The provision reads as follows :17A. Assessment or reassessment of certain … follows :17A. Assessment or reassessment of certain cases treated as pending. Notwithstanding anything contained in Section 17 or Section 18, or in any judgment, decree or order of any Court, Tribunal or other authority any assessment or reassessment

Gaurav Gupta Vs. State and ors.

Court : Rajasthan

Subject : Civil

Acts : Rajasthan Finance Act, 2000 - Sections 18 and 31; Rajasthan Stamps Law (Adaptation) Act, 1952 - Sections 26 and 56(1); Constitution of India - Article 254 and 254(2); Rajasthan Stamps Rules - Rule 73

Reported in : 2001(2)WLN67

common judgment and order as common question of law is involved in all these petitions. (2). The Rajasthan Finance Act, 2000 (for short 'the Act') received the assent of the Governor on 9th May, 2000. Chapter 6 relates to … Governor on 9th May, 2000. Chapter 6 relates to amendments in Rajasthan Stamp Law (Adaptation) Act, 1952. (3). Section 56(1) of the Stamp Act reads as under;- '56.(1) The powers exercisable by a Collector under Chapter IV … the control of the Chief Controlling Revenue-authority. (2)..... (3).....' (4). Under Sec. 18 of the Act, Sec. 56(1) of the Stamp Act was substituted by

indo-nippon Chemicals Co. Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Gujarat

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 11B, 11B(1) and 11B(2); Central Excise Rules, 1944 - Rule 57F; Limitation Act, 1963 - Sections 4 to 24 and 29(2)

Reported in : 2002(82)ECC657; 2005(185)ELT19(Guj); (2002)3GLR8

out that it is only after insertion of Section 2A to the Act by Section 91 of the Finance Act, 2000 with effect from 12-5-2000 that reference to the expressions 'duty of excise' or 'duty' will prospectively be construed … the months in which alleged erroneous reversal of credit entries were made, the application for refund filed on 18-11-1995 was beyond the prescribed period of six months.12. Learned Counsel Mr. Paresh Dave appearing for the petitioner raised

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

Matched in: Citation 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 12(3), 18, 18(2) and 18AA(2); Central Sales Tax Act, 1956 - Sections 8(5) and 9(2); Finance Act, 2000 - Sections 9; Karnataka Sales Tax (Amendment) Act, 1992; Constitution of India - Articles 14, 19(1), 226 and 227

Reported in : [2006]146STC513(Kar)

stated in the 'Notes on clauses' that, the amendments would take effect from the date on which the Finance Act, 2000 receives the assent of the President. The said amendment Act received the assent of the President of India … the legality and validity of the order dated December 14, 1999 passed for the assessment year 1996-97 Under Section 18-AA(2)(ii) of the Karnataka Sales Tax Act, 1957 read with Section 9(2) of the Central Sales Tax Act, 1956

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

may be determined and for the assessment and collection of such anti-dumping duty. Sub-section (8) was inserted vide Finance Act, 2000 extending the provisions of the Customs Act, 1962 and the regulations made thereunder relating to non-levy, short levy … situated, from where the goods are to be removed.38. In Priyanka Overseas (Pvt) Ltd. v. UOI [1991(51) E.L.T. 185 (S.C.) : AIR 1991 SC 583], it has been laid down that the rate has to be determined

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … It was then urged before this Court by the appellants that entries. 18, 14 and 54 of List II covered the levy in question and, … then there is no service. With this in mind, it would be instructive to analyse the provisions of Section 65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other

Canbank Financial Services Ltd. Vs.sfl Industries Ltd. & Anr

Court : Delhi

Subject : Company

the plaintiff, vide its letter dated 12th December, 1990 sanctioned and agreed to provide the defendant no.1 lease finance to the extent of Rs.50,00,000/- for installing the plant, machinery and equipment at Village & P.O. Rail Majra, … Section 22 of the SICA; (xviii) BIFR vide order dated 3rd January, 2000 rejected the application of the plaintiff; (xix) the plaintiff filed an appeal … approached the Board for Industrial & Financial Reconstruction (BIFR) under the provisions of Sick Industrial Companies (Special Provisions) Act, 1985 (SICA) and the said reference was registered; (xvii) the plaintiff approached BIFR for permission under Section 22 … respect to the plea of Section 141 of the Indian Contract Act, 1872 and also whether the suit could CS(OS) No.2557/2000 Page 6 of 19

Commissioner of Service Tax Vs. Mcdowel and Company Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 116, 117 and 117(1)

Reported in : 2009[16]STR258; [2010]24STT394

to review the order dated 26-5-2008 passed in C.E.A. 42/2006 placing reliance upon Sections 116 and 117 of Finance Act, 2000 and the decision reported in : 2006 (3) S.T.R. 608 (S.C.) : 2005 (182) E.L.T. 33 (S.C.) - … filed by the department seeking to review the order dated 26-5-2008 passed in C.E.A. 42/2006 placing reliance upon Sections 116 and 117 of Finance Act, 2000 and the decision reported in : 2006 (3) S.T.R. 608 (S.C.) … same.3. As could be seen, action was taken by the department on 18-1-2000 which is earlier to the day of receiving assent on 12-5-2000 to

Commissioner of Customs, Mumbai Vs. M.M.K. Jewellers and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 18, 28, 28AB, 28(1), 28(2), 28(3), 72(1), 108, 111, 112, 114, 114A, 130E, 135, 135A, 140 and 143(3); Finance Act, 2000

Reported in : 2008(127)ECC1; 2008(153)LC1(SC); 2008(225)ELT3(SC); 2008(4)SCALE417; (2008)5SCC617; 2008AIRSCW2353

interest under Sub-section (2) of Section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President;(ii) any amount paid to the credit of the Central Government prior to … makes an order for the clearance of the goods;(b) in a case where duty is provisionally assessed under Section 18, the date of adjustment of duty after the final assessment thereof;(c) in a case where duty or interest