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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 … any imported goods shall be the rate endorsed in the case of goods entered for home consumption under Section 46 on the date when a bill of entry is presented under that Section. It further says under Clause

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … of Customs versus Sayed Ali and Anr. (Civil Appeal Nos. 4294-4295 of 2002) held that only a customs officer who has been specifically assigned the … officers who are not connected to this scheme, is illegal. (ii) Section 17 deals with assessment and reassessment. Section 46 obligates filing of bills of entries. Section 47 allows clearance of goods for home consumption post the assessment

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

may, by notification in the Official Gazette, specify in this behalf:26. Section 10(20A) and 10(23) were deleted/omitted by Finance Act, 2002, w.e.f. 01.04.2003. While both these provisions are not directly relevant for deciding the primary question (i.e., as to … the State of Karnataka. • Section 6 - All the members of the Board are government officials; • Section 46 - the members & other employees of the Respondent are deemed to be public servants. • Section 3

S.C.i. India Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Indian Companies Act, 1956; Bihar Finance Act, 1981 - Sections 7, 7(3), 16(9), 46(2) and 46(3)

1995 issued by the Government of Bihar in the Commercial Taxes Department under Section 7(3)(b) of the Bihar Finance Act, 1981.4. It is relevant to mention here that under the Bihar Finance Act sales tax is payable on … which was registered as Miscellaneous Case No. 89/2001-2002. The Joint Commissioner (Appeal) vide his order dated January 15, 2002 took the view that under Section 46(2) of the Act revision lies to the Joint Commissioner against orders

Commissioner of Income Tax, Central-1, New Delhi Vs. Shailendra Mahto

Court : Delhi

Subject : Direct Taxation

Sections 158B clause (b), 158BA, 158BB, 158BC and 158BD of the Act. The said provisions post amendment vide Finance Act, 2002 with retrospective effect from 1 st July, 1995, read as under:“Section 158B. In this Chapter, unless the context … SBI Sansad Bhavan Branch. Regarding PNB, Nauroji Nagar, New Delhi, it was submitted that in that account, Rs. 46 lacs was deposited in the year 1993 which may be around Rs. 52 lacs on the date of

Market Committee and ors. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)94TTJ(Delhi)692

were enjoying exemption from income-tax under Section 10(20) of IT Act which prior to its amendment by the Finance Act, 2002, w.e.f. 1st April, 2003, provided as under : "Section 10. In computing the total income of a previous … institutions (Technical and Industrial Institutions Act, 1892, Section 2). 'Institutions' includes any trusts or undertaking (Charities Act, 1960, Section 46). 'It is little difficult to define the meaning of the term 'institutions' in the modern acceptation of word.

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

approximately Rs. 2000 Crores.In the meantime, petitioner received an order dated 22ndFebruary, 2000, issued under Sub-section (4) of Section 46 of the Bihar Finance Act, staying exemption certificate dated 21stDecember, 2000. This order became subject matter of challenge … challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … Industrial Area, Gamharia Jamshedpur. Petitioner was issued exemption certificates dated 29th April, 2002 under S.Os. 478 and 479, valid for the period from 30th August,

The Tinplate Company of India Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 152; Constitution of India - Article 226

Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)

necessary action. Thereupon the Commissioner of Commercial Taxes, Jharkhand, Ranchi issued notice under Section 46(4) of the Bihar Finance Act, 1981 to the petitioner for hearing under Section 46(4) of the Bihar Finance Act, 1981 in his Court … other product. Lastly it has been contended that the petitioner had filed Contempt (Civil) Case No. 999 of 2002 before this Court for initiating contempt proceeding for non-compliance of judgment dated 10.5.2002 passed in CWJC No. 2857/2000

Tata Iron and Steel Company Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionLabour and Industrial

Acts : Constitution of India - Articles 14 and 226; Bihar Finance Act, 1981 - Sections 46(2)

Reported in : [2003(4)JCR149(Jhr)]

Balasubramanyan, C.J.1. The Tata Iron, and Steel Company Limited (TISCO), an assessee to sale tax under the Bihar Finance Act and claimed the benefit of the Jharkhand Industrial Policy, 2001 and the notification issued pursuant thereto under Section … petition and directed the company to invoke the revisional jurisdiction of the Commissioner of Commercial Taxes, under Section 46(4) of the Bihar Finance Act. The Company thereafter filed a revision before the Commissioner of Commercial Taxes. By

Aditya Cement Staff Club Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17; Income Tax Rules, 1962 - Ruel 3; Finance Act, 2001 - Sections 17(2)

Reported in : RLW2004(1)Raj396; 2003(4)WLC663

is with reference to the insertion of Clause (vi) in Section 17(2) with effect from 1.4.2002 by the Finance Act, 2001 and amendment in Rule 3 of the Income Tax Rules, 1962 vide Notification dated 25.9.2001, which has