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Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

respect of the provisions of the Finance Act. We have, in paragraphs 61 and 62, mentioned the challenge to the 'legislative competence' raised by Mr. … 'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

on income-tax computed in accordance with Section 113. But this First Schedule is subject to Section 2 of Finance Act, 2000. Section 2 of the Finance Act provides that the rates specified in Part I of the First Schedule are … of the block assessments made for the searches completed before 1st June, 2002. [See (2002) 258 ITR (St) 61]. (d) Further, rates prescribed in the Finance Acts are not applicable for the cases of searches held before

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … the aforesaid benefits of exemption from sales tax for a period of seven years up to September 11, 2000. The petitioner enjoyed the said benefits of sales tax exemption from September 11, 1993 but on July 30, … IPR can be changed if there is an overriding public interest involved. 61. The next question which arises for consideration is whether the impugned notifications

Jindal Steel and Power Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2004)(96)ECC522

goods were still in the bonded warehouse, Section 61 (2)(ii) was amended as per Clause 106 of the Finance Act, 2001, whereby the above interest-free period was reduced from six months to thirty days.This amendment was made with

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … cause-cum-Demand Notice dated 21st April, 2006 demanding service tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, 2013 issued more than seven years … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

R. Gopalakrishna S/O Late Sri N.S. Ramachandraiah Vs. the Karnataka St ...

Court : Karnataka

Subject : PropertyCivil

Acts : Karnataka State Financial Corporation Act, 1951 - Sections 13, 17, 28 and 29; Karnataka Public Money Recovery Dues Act, 1979 - Sections 3; Karnataka Land Revenue Act, 1964 - Sections 61, 62 and 91; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 17 and 34; Debt Relief Act - Sections 34; Limitation Act; Karnataka Land Reforms Act; Karnataka Land Acquisition Act; Contract Act - Sections 133, 135 and 139; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17; Karnataka Court Fees and Suits Valuation Act - Sections 64; Code of Civil Procedure (CPC) , 1908 - Sections 9 - Order 14, Rule 2; Specific Relief Act - Sections 34 and 35; Constitution of India - Article 226

Reported in : AIR2008Kant77; ILR2008KAR2034; ILR2008(2)Kar2034; 2008(5)KLJ327; 2008(1)KCCR568; 2008(2)AIRKarR547; AIR2008Kar77; 2008AIHC2081(Kar)(DB)

Borewells, Tarikere, which was owned by one Mr. Muthu, applied for loan of Rs. 24,00,000/- with Karnataka State Finance Corporation, Chlckmagalur Branch, Hosamane Extension Road, Chlckmagalur and the loan to the tune of Rs. 24,95,000/- was sanctioned … by cogent and combined reading of provisions of Section 3 of Karnataka Public Money Recovery Dues Act, 1979, Section 61 of the Karnataka Land Revenue Act, 1964 and Sections 28 and 29 of the State Financial Corporation Act,

k.l. Khera & Ors. Vs.uoi & Ors.

Court : Delhi

Subject : Education

aid from the Ministry and is, therefore, bound to abide by the guidelines issued by the Ministry of Finance from time to time. Reference has been made to Office Memorandum (OM) No.9 (4)-E. (Coord)/84, dated 15th October, … dates. Their pay scales were, initially, upgraded, vide order dated 29th June, 2000, by granting them the pay scales prescribed by the University Grants Commission … it was being passed W.P. (C) 7653/2000 Page 61 of 73 on the facts before the Court … and Professors. They are also required to play a leading role in contributing to the academic and research activities. It has, therefore, been felt that it may not be possible to attract academic requisite calibre and qualifications … passages from the judgment, merit reproduction: ―10. The respondents have relied on Section 10 of the UGC Act which states: ―Staff of the Commission.-Subject to

Fabworth (India) Ltd. and Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2002)(147)ELT478Tri(Mum.)bai

proviso to Section 3(1) of the Central Excise Act, as it stood prior to its amendment by the Finance Act 2000, reads as under:- Provided that the duties of excise which shall be levied and collected on any excisable

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … 13 issued by the Institute of Chartered Accountants of India 2004 edition." 61. The learned CIT, DR relied upon the judgment also of Honble Supreme … the case of the assessee in relation to assessment orders under section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special Bench to decide the following issues: 1.

Sun Pharma Exports Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)96TTJ(Mum.)415

this order in the light of the expanded definition of "undisclosed income" inserted under Section 158B(b) by the Finance Act, 2002, with retrospective effect from 1st July, 1995, The second situation in which undisclosed income could be conceived … r/w Section 143(3) of the IT Act, 1961. The block assessment order has been passed on 27th Dec., 2000, fixing a total undisclosed income of Rs. 13,73,35,263 as against nil income returned by the assessee.2. The assessee … claimed by the assessee-firm under Sections 80HHC and 80-IA were false (para 61). (ii) The deductions allowed under Sections 80HHC and 80-IA have been withdrawn