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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)

special duty on imports from Peoples Republic of China was levied by inserting Section 8C w.e.f. 11-5-2002 vide Finance Act, 2002. All these new duties have come to be incorporated in the Act of 1975 as a result of … relation to import of any article lies to the Customs and Excise Service Tax Appellate Tribunal constituted under Section 129 of the Customs Act. It also provides for the limitation and the procedure for filing and hearing of

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … for the credit of the duty paid. This was a case falling under the Maharashtra Value Added Tax Act 2002. The challenge in this case was to the constitutional validity of Section 48(5) of the Maharashtra Value Added … Cases 121; (c) CC, Kolkata Vs. Rupa and Co. Ltd., (2004(170) E.L.T. 129 (S.C.)) (d) Indian Farmers Fertilisers Co-op. Ltd. Vs. C.C.E., Ahmedabad, (1996(86) E.L.T.

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30

Reported in : (2005)194CTR(Raj)84

period requiring for completing the assessment. The proviso came into effect w.e.f. 1st June, 2002, on commencement of Finance Act, 2002 by which Expln. 1 to Section 158BE was substituted in place of previous Expln. 1. In this connection, … part of the proceeding or giving an opportunity to the assessee to be reheard under the proviso to Section 129; or(iv) in a case where an application made before the Settlement Commission under Section 245C is rejected by

themis Pharmaceuticals and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Direct Taxation

Reported in : (2003)(157)ELT569Tri(Mum.)bai

said provision nugatory and frustrate its clear mandate, (c) The legislative change made by the Parliament through the Finance Act, 2002 would become redundant if such extensions beyond 180 days are to be granted by the Tribunal. (d) Legal … Additional Members and creation of Additional Benches by the Government at Mumbai for a period of 2-3 years. Section 129 (1) of the Customs Act, 1962 allows the Central Government to appoint as many Members as it thinks

M/S. Filatex India Limited and Another Vs. Commissioner of Central Exc ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

No 641/32/2002-CX dated 26.06.2002 has issued following clarification:- I am directed to refer to Section 129 of the Finance Act, 2001 relating to imposition of National Calamity Contingent Duty (NCCD) and Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 relating

Asiatic Industrial Gases Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

from assessment year 2003-04. 6. The Commissioner (Appeals) ought to have taken into account the Explanatory Notes to Finance Act, 2002, extract of which is reproduced below, which makes it clear that the insertion of Clause (va) to Section … of this proposition the reliance is placed on a recent decision of the Madras High Court reported in 129 Taxman 444, (in the case of CIT v. .I.M. Sales Ltd.), a copy of the said judgment is

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

Subject : Land Acquisition

days, if the appeal is not decided in terms of the provisions inserted by Section 140 of the Finance Act, 2002 with effect from 11.05.2002 (hereinafter referred as ‘first set of cases’) and writ petitions such as CWP No.1606 … within a period of six months from the date on which it is filed. (sub-section (4A) inserted by Section 129 of the Finance Act, 2001 w.e.f. 11.05.2001) xx xx”. “35C. Orders of Appellate Tribunal - xx xx (2A)

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)107ITD141(Bang.)

was brought into the Income-tax Act by the Finance Act of 2002 w.e.f. 1.6.2002. Section 42 of the Finance Act, 2002 specifically mentions that section 92CA has been inserted w.e.f. from 1^st day of June, 2002. Reading of section … committed by the tax authorities. Reliance is placed on various decisions; Kerala Financial Corporation v. CIT 210 ITR 129 (SC), CWT v. Balbhadradas Bangur 148 ITR 149 (Cal.), Paper Products Ltd. v. CSE 247 ITR 128 (SC)

S. Kanthimathy, S. Lakshmi, S. Vs. the Woodlands Estates Limited and

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (2008)144CompCas830

reasons of its complexity. This decision was approved by Division Bench of the Bombay High Court in Shirish Finance & Investment (P) Ltd. v. M. Sreenivasulu Reddy (2002) 35 SCL 27 by observing inter-alia, the following: ...We … By virtue of Section 36 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act. 2002. the provisions of Limitation Act are applicable to the Debts Recovery Tribunal, whereas there is no such specific … Kumar Berry v. S. Berry's Automotive Udyog P. Ltd and Ors. (2006) 129 CC 568 held that the provisions of Limitation Act. are not applicable

Yousuf Andcompany, Rep. by Its Partner Vs. the Government Ofandhra Pra ...

Court : Andhra Pradesh

Subject : Land Acquisition

Supreme Court had an occasion to consider whether Section 129 (6) of the Customs Act, 1962 (introduced vide Finance Act, 2003) stipulating that on demitting office as member of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), … of India15 the Constitutional validity of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 was challenged. The Supreme Court rejected the challenge and held : "66. On behalf of the petitioners one