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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

7 of the Customs Act, 1962.28. Mr. Champaneri has further submitted that in exercise of powers conferred under Section 55 of the Act of 2005, the Central Government had made the Special Economic Zones Rules, 2006 as originally … permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was … of the Customs Act, 1962 that existed in relation to SEZ scheme, prior to the enactment of SEZ Act, 2005. Section 76F(1) provided for levy of export duty on supplies from DTA to SEZ and also provided or levy

Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

are inconsistent with the provisions of the Special Economic Zones Act, 2005. It had also been stated that Section 55 of the Act provides the power to the Central Government to make rules for carrying out the provisions … was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of … available, under section 76F of the Customs Act, 1962, it had been omitted in the Special Economic Zones Act, 2005. Section 30 of the present Special Economic Zones Act, 2005, which is equivalent to the erstwhile section 76F of

Jojo Kurian vs the Intelligence Officer

Court : Kerala

are filed before the authorities constituted under the KVAT Act,2003. It is submitted that by way of Kerala Finance Act, 2010 Section55 of the KVAT Act was amended w.e.f. 01.04.2005 and for appeals, the Assistant Commissioner was made … are the authorities which have been constituted under the provisions of the Kerala Value Added Tax Act, 2003. Section 55 does not limit the appeal provisions only in respect of the assessment order passed under the Kerala Value

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board … in the matter of ICDS v. CIT [2013] 350 ITR 527/212 Taxman 550/29 taxmann.com 129 wherein it has been held that provisions involved in the

indo Tech Electric Co. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Land Acquisition

Reported in : (2006)99ITD325(Chennai)

right to manufacture, produce or process any article or thing. This is because the amendment made by the Finance Act, 1997, in Section 55(2) enlarging the scope of a capital asset is structured in such a manner that

Ms Vijeta Projects and Infrastructures Limited Through Its Managing Di ...

Court : Jharkhand

Subject : Land Acquisition

said amount is not paid within six months as per Section 55 of the Jharkhand Value Added Tax Act, 2005, this petitioner is entitled to simple interest @ 6% per annum.6. Counsel for the respondents­State submitted that a … due to an assessee and prevent the running of interest in terms of Section 43 of the Bihar Finance Act, thereby leading to a saving for the Government. Similarly, 5. a dealer entitled to refund will also be

Unnikrishnan T.a. vs Assistant Commissioner (Assessment)

Court : Kerala

for the petitioner, in reply, wouldsubmit that Section 55 of the KVAT Act has been amended by the Finance Act, 2023. It is submitted that, by virtue of the 2 nd proviso added to Section 55 of the … orders underthe Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act) for assessment years 2005-06 to 2012-13. The petitioner has not preferred any appeal under Section 55 of the KVAT Act before the

P. Damodaran, vs the Sales Tax Officer/Commercial Tax Officer,

Court : Kerala

the petitioner, in reply, would submit that Section 55 of the KVAT Act has been amended by the Finance Act, 2023. It is submitted that, by virtue of the 2nd proviso added to Section 55 of the KVAT … can be permitted to file separate appeals against each of the orders of assessment for the assessment years 2005-06 to 2012-13 before the jurisdictional first Appellate Authority considering the fact that this writ petition has been pending

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service

Chander Kanta vs Delhi Dental Council and Anr

Court : Delhi

Subject : Education

a quasi-permanent capacity.33. Therefore, as per the FR 10 and Government decision on FamilyPension communicated in Ministry of Finance through OM No. 1 (10)-E.V (B)/78 dated 27.01.1979, no person can be appointed without being first medically examined.34. … Petitioner further states that she was drawing the last salary in August 2005 as under: Basic pay Rs.5750/- Dearness pay Rs.2875/- Dearness allowance Rs.l466/- at … has been reaffirmed that DDC is a statutory bodyconstituted under Dental Council (Delhi) State Rules, 1951 framed under Section 55 of Dentists Act, 1948 and it is the State Dental Council of NCT of Delhi responsible for maintenance