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Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service

Gurcharan Singh Vs. Directorate of Revenue Intelligence

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 2, 2(33), 2(41), 8, 11, 13, 50, 76, 77, 104, 111, 113, 123, 132, 135, 135(1), 135B, 136 and 136(1); Customs (Amendment) Act, 2003; Finance Act, 2003 - Sections 109; Foreign Exchange Regulation Act, 1973 - Sections 14, 14(1), 15 and 18; Code of Criminal Procedure (CrPC) - Sections 482; Finance (No. 2) Act, 1991; Foreign Trade (Development and Regulation) Rules, 1993 - Rule 11

Reported in : 2008(1)ALD(Cri)968; 2008CriLJ2238; 2008(128)ECC5; 2008(154)LC5(SC); 2008(224)ELT497(SC); JT2008(4)SC383; 2008(4)SCALE403; 2008AIRSCW2280; 2008(2)AICLR821; 2008(3)Supreme28

entry of goods which was even otherwise covered. It is in that contingency that Section 109 of the Finance Act, 2003 provided:109. In Section 113 of the Customs Act, -(a) in Clauses (c), (e), (f), (g) and (h), the … manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 or Section 113, as the case may be, or,(c) attempts to export any goods which he knows or

Pawan Kumar and ors. Vs. Directorate of Revenue Intelligence

Court : Delhi

Subject : Criminal

Acts : Customs Act, 1962 - Sections 8, 11, 14, 27, 50(2), 111, 104, 113, 123, 132, 135, 135(1), 135(2), 136, 136(1) and 136(2); Finance Act, 2003; Income Tax Act, 1961 - Sections 43B; Finance Act, 1987; Indian Penal Code (IPC) - Sections 107; Foreign Exchange Regulation Act - Sections 18 and 67

Reported in : 2007(94)DRJ566; 2007(218)ELT331(Del)

135 of the Customs Act. This submission was based on the amendment in the Act made by the Finance Act, 2003, which had brought in the activities of fraudulent claim of duty drawback within the four corners of punishing … manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111, shall be punishable,-(i) in the case of an offence relating to any of the goods to which Section

Bses Rajdhani Power Ltd. Vs. Delhi Electricity Regulatory Commission.

Court : Supreme Court of India

Subject : Electricity

liberty to seek its amendment or revocation under this provision. Secondly, the said order is also appealable under Section 111 of the 2003 Act before the Appellate Tribunal and thereafter before this Court under Section 125. The Tariff … of, and have shown capacity in, dealing with problems relating to engineering, finance, commerce, economics, law or management”, with the Chairperson being a person who … heard and decided separately.2. The Appellants are Distribution Licensees (“Discoms”) in terms of Section 2(17) of the Electricity Act, 2003 (‘2003 Act’). The primary function of a Discom is to give supply to any premises upon an application

Jayaswals Neco Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2005)(188)ELT281Tri(Mum.)bai

and not 24% in view of retrospective amendment introduced to Notification No. 30/97 by Section 127(1) of the Finance Act, 2003 read with SI. No. 7 of the Third Schedule thereof. (vii) Since BCD has been paid, there is … Schedule thereof. (vii) Since BCD has been paid, there is no violation of condition of notification and Section 111(o) is not applicable and no penalty is imposable under Section 112.3. We find that the appellants were allowed

icici Venture Funds Management Vs. Sofil Information Systems

Court : Company Law Board CLB

Subject : Service Tax

Reported in : (2006)6CompLJ134

should be taken to substantiate the case of fraud as held by the Madras High Court in Malleswara Finance and Investments Company Private Limited v.Company Law Board (1995) Vol.82 CC 836, more so, when the contesting parties … transferred their entire shareholding in the Company dehors the petitioner, in June, 2003 in favour of the seventh respondent, upon which its name has been … 1. This company petition is filed under Section 111 of the Companies Act, 1956 ("the Act") seeking directions against M/s SOFIL Information Systems Private Limited ("the Company")

Tetra Pak (i) Ltd. and Shri Kumar Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2005)(190)ELT257Tri(Mum.)bai

were submitted in support :Sr. No. Particulars a) Affidavit in original executed by Shri. Mahadev Desai, General Manager, Finance of Ecoplast Ltd affirming that whatever quantity of Nucrel received from Terra Pak has been converted into K-film … a demand duty of Rs. 1,39,98,148/- and imposed penalty of equivalent amount under Section 114A of the Customs Act 1962 along with interest under Section 28AB. Since goods were not available for confiscation & penalty was imposed … had discharged the duty liability under protest under TR6 challan No. 01 2003-04 dated 16.6.03, TR6 Challan No. 02/2003-04 dated 23.6.03 & TR6 Challan dated … thus contravention of notification as found by Commissioner and violation of Section 111(c) of the Customs Act, 1962 was attracted and bonds executed at time

Sudipto Sarkar Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2006)101ITD229(Kol.)

the decision relied on by the ld.counsel for the assessee are prior to the amendment made by the Finance Act, 1992 with effect from 1.4.1993, therefore, the same are not applicable in the assessee's case. He, therefore, submits … Rice Mill Contractors Co.'s case (supra) it has been held at page 111 as under: ...that any contribution made by an assessee to a public … The Division Bench hearing this case had made a reference to the Hon'ble President, Income-tax Appellate Tribunal under Section 255(3) of the Income-tax Act, 1961 ('the Act') for constitution of a Special Bench, Accordingly, the Hon'ble President,

Pr. Commissioner of Customs Air Cargo Customs (Import) vs.escorts Hear ...

Court : Delhi

Subject : Land Acquisition

interest under sub-section (8) of section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; CUS.A.A.Page 10 of 16 (ii) any amount paid to the credit … goods, i.e. "da Vinci Surgical System" of the declared assessable value of `7,59,02,909 should not be confiscated under section 111 (m) of the Customs Act, 1962 for mis-declaration of description.(iv) Why penal action should not be taken against

Western Electricity Supply Company of Orissa Ltd. (Wesco) and Others V ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Land Acquisition

20.03.2013 passed by the Orissa Electricity Regulatory Commission (in short, Orissa Commission) under Section 111 of the Electricity Act, 2003 in case no. 104 of 2012, 105 of 2012 and 106 of 2012 respectively, inter-alia determining the tariff … were unrealistic and unachievable. This Tribunal also held that merely fixing distribution loss targets without considering that the financing for the same has not been received by the Licensees was wrong. (iv) Even though the Orissa Commission