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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 … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … place of earlier rule vide notification No. SO. 43 dated 1st February, 2000. The substituted Rule 13A is quoted herein below:PercentagePercent(1)(a)Earthwork in all types of … two years, the petitioner was surprisingly served with a notice purported to be under Section 17(2) read with Section 19(1) of the Act whereby the petitioner was directed to appear before the Deputy Commissioner of Commercial Taxes with

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

process in terms of the Rates Act, the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) and the Local Government: Municipal Systems Act 32 of 2000 (the Systems Act) and the decision to increase … on business properties. SAPOA sought this relief on these grounds: firstly, that the levying of the rate contravened section 19(1)(b) of the Rates Act because the ratio of the rate levied on business properties (1,54 cents in the

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

stated above, since 1991, the market borrowings of the Central Government have increased manifold times and, therefore, by Finance Act, 2000 the levy has been withdrawn after 31-3-2000. During the Accounting Year ending 31-3-2001, Government of India had to … and, if so, whether interest accruing to UTI from loans advanced by it stands exempted in view of Section 22 of the UTI Act, 1963? B. If the answer to question No. A is in the negative … Writ Petitions. A. Whether the interest tax under the Interest Tax Act, 1974 is a tax on income and, if so, whether interest accruing to

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section 11A … question which arises for determination in these civil appeals filed under Section 35L(b) of the Central Excise Act, 1944 is - whether powdering of Low Density Polyethylene (LDPE) and High Density Polyethylene (HDPE) granules into moulding powder

Modern Syntax (i) Ltd. Vs. Debts Recovery Tribunal Jaipur and Others

Court : Rajasthan

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 17A, 18, 18A, 19, 19(12) and (20), 20, 31, 34 and 34(1) and (2); Rajasthan Relief Undertakings Act, 1961 - Sections 1, 2, 3, 3(1), 4 and 4(1); Recovery of Debts Due to Banks and Financial Institutions (Amendment) Act, 2000; Constitution of India - Articles 226, 227, 246 and 254; Bombay Relief Undertakings (Special Provisions) Act, 1958 - Sections 4; Companies Act, 1958 - Sections 291, 442, 446 and 537; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951 - Sections 46-B; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sic Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 19

Reported in : AIR2001Raj170; [2001]106CompCas629(Raj); 2001(2)WLC79; 2003(1)WLN620

the drugs. The Bihar State Legislature then levied a surcharge in exercise of its powers under the Bihar Finance Act, 1981. Before the Supreme Court, it was argued that the provisions of Bihar Finance Act which provided for … two thousand three hundred seventy and paisa sixty eight only) as Principal amount outstanding as on 8th August, 2000 as per the provisions of Section 19(20) of the Recovery of Debts due to Banks and Financial Institutions

Suma Devi Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(1) and 7(1); ;Kerala Finance Act, 2001 - Sections 1, 1(2) and 6; ;Kerala Finance Act, 2000 - Sections 7(1); ;Kerala Provisional Collection of Revenue Act, 1985; ;Constitution of India - Articles 14, 19(1) and 265

Reported in : 2005(2)KLT870; [2005]142STC170(Ker)

mentioned above continued to be in operation till an amendment was introduced. Rates were increased by the Kerala Finance Act, 2000 with effect from 1.4.2000. Amendment brought to Section 7(1)(b) as per Act 20 of 2000 is as follows:7. … Ag. C.J.1. Constitutional validity of the amendments effected to Section 7(1)(b) of the Kerala General Sales Tax Act, 1963 by Sections 1 and 6(c) of the Kerala Finance Act, 2001 (Act 7 of 2001) is under challenge

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

gross value of service charges and that it had duly, complied with the law, both KGST Act and Finance Act.6. In the meanwhile, the Central Board of Excise and Customs, issued circular No. 23/3/97 dated October 13, 1997 … levy of service tax. The petitioner addressed a letter dated June 20, 2000, Central Board of Excise and Customs (hereinafter referred to as 'CBEC') for … Act made an order of assessment dated March 27, 2001. The sales tax authorities issued a notice under Section 19 of the KGST Act proposing to assess the petitioner for the turnover of SIM cards on the footing

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 … ORDERRajesh Balia, J.1. The petitioner is a limited Company incorporated under the provisions of Companies Act, 1956. Amongst others, the petitioner Company is engaged in the business of manufacture of tyres for which it has

English Indian Clays Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 9, 9(1), 9(2), 9(2A) and 9(2B); Constitution of India - Articles 14, 19(1), 258(1), 258(2) and 265; Kerala General Sales Tax Act, 1963 - Sections 23(3); Finance Act, 2000 - Sections 2B

Reported in : 2004(3)KLT901

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the Validation Clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the Validation Clause introduced by … of a sum of Rs. 34,80,676/- from the petitioner towards arrears of sales tax for the assessment years 1989-90, 1990-91 and 1992-93 and 1993-94 and that the Tahsildar, Revenue Recovery, Trivandrum, issued demand notices Under Sections 7