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State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State … (MJ-II). The said judgment dealt with the creation of the National Tax Tribunal under the National Tax Tribunal Act, 2005. The constitution of the Tribunal was held to 4 supra 5 (2014) 10 SCC1Page 23 of 84 be … 85 of the said Act provides for constitution of Selection Committee to select Members of State Commission and Section 86 prescribes the functions of State Commission. Similar to the Central Advisory Committee, the State Advisory Committee can be

Commissioner of Service Tax Vs. Lumax Samlip Industries Ltd. and Custo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 83, 84, 85, 86, 86(1), 86(2) and 86(2A)

Reported in : (2007)212CTR(Mad)62; 2007(121)ECC259; 2007LC259(Madras); 2007[8]STR113; (2007)8VST791(Mad)

appeal is filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 by formulating the following Substantial Questions of law for consideration.i) Whether statutory powers of Commissioner to file … an appeal against the order in Appeal Nos. 8 and 9 of 2005, dated 28.3.2005 passed by the Commissioner of Central Excise (Appeals), Chennai non-suiting … Whether statutory powers of Commissioner to file appeal against an order in appeal before the Appellate Tribunal under Section 86(2A) of the Finance Act, 1994 can be denied for the reason that Commissioner had once accepted the order

The Chief Commissioner Large Tax Payers Unit Vs. Tnt India Pvt. Ltd.

Court : Karnataka

Subject : Direct TaxationOther Taxes

Acts : Finance Act, 1994 - Sections 65, 65(105), 65(121), 65(125), 70, 70(2), 73, 74, 83, 83A, 84, 84(2) or 85, 86, 86(1) and 86(1)(1A)(2); ; Central Excise Act, 1944 - Sections 2 and 37B; ; Right to Information Act (RTI); ; Central Boards of Revenue Act, 1963

Section 86 even when the said letter/order is not passed under Sections 73, 83A, 84 or 85 of Finance Act, 1994?4.2 Whether 'International Freight'' activity of the assessee fall under entry in Section 65(105)(f) of Finance Act, 1994 … month of December, 2004, the ST.3 returns pertaining to hat period would have been filed by 25th April, 2005 and accordingly the date of expiry for issuance of SCN under Section 73 of the Act falls on

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees … UOI and Ors. : (2003) 260 ITR 548 and State Bank Staff Union (Madras Circle) v. UOI : 2005 (7) SCC 584. We may only observe that the position of law with respect to the scope of … Supreme Court in the case of D.M. Manasvi v. CIT : (1972) 86 ITR 557, in coming to the conclusion that the Assessing Officer is … Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the

M/S Glyph International Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

barred, is extracted below :“18. When the provision of Section 35EE was consciously incorporated into Section 83 of Finance Act, 1944 by legislature, they intended that the object of the said Section is not expected to be defeated … tax export turn-over. Aggrieved by an order refusing the refund, it preferred an appeal to the CESTAT under Section 86. The Tribunal by the order impugned in this case accepted the revenues’ contention that a specific reference WP(C)

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … order passed by the learned Principal Special Judge for CBI Cases, Chennai in Crl. M.P. No. 146 of 2005 in C.C. No.6 of 2004, dated 18.04.2005. The Criminal Original Petition is filed to quash the proceedings in

Commissioner of Service Tax Vs. Lumax Samlip Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)(213)ELT601Tri(Chennai)

Chief Commissioner's [letter C.No.IV/16/238/2005-CZO DT. 17.4.06] direction to file appeal before CESTAT.Order issued under Section 86(2A) of the Finance Act, 1994 for filing appeal against OIA No. 8&9/2005 DT. 28.3.05 by the Commissioner to the Assistant Commissioner of

The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G; Finance Act, 1994 - Sections 65 (26) (27), 73(1), 76, 77, 78; Constitution of India - Articles 226, 136; Income Tax Act, 1961 - Section 12A; Customs Act - Section 129E

service attracts levy of service tax under Sections 65 (26) and (27) read with sub-section (105)(zzc) of the Finance Act, 1994. After coming into force of the amendment to Section 65(105) of the Finance Act, in spite of … Officer that, there was no legal obligation to obtain registration. In March, 2005, the corporate office of the respondent was inspected and the records were … the show cause notice, the Commissioner may conduct such enquiry and pass an order which is appealable under Section 86 before the CESTAT. Section 86(7) mutatis mutandis applies the same procedure and powers exercised by the CESTAT in

The Commissioner of Service Tax Vs. Bpl Engineering Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)11STJ259CESTAT(Bang.)alore

file an appropriate review petition before the Tribunal.We are of the view that there is no provision under Section 86 of the Finance Act for review of the Tribunal's order. Even the High Court has not given any … has been admitted by the Supreme Court.3. The learned Counsel submits that there is no provision in the Finance Act providing for review of the Tribunal's order. The only course available for the Revenue was to file an … Apex Court's judgment rendered in CCE, Meerut-II v. L.H. Sugar Factories Ltd. 2005 (187) ELT 5(SC). Revenue approached the Hon'ble High Court of Karnataka and

Maersk India Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)8STR627

filed an application for stay of the impugned order and waiver of pre-deposit under Section 32 read with Section 86 of the Finance Act, 1994.3. Shri Rohan Shah, learned Advocate appeared for the appellants and Shri J.B. Mukhopadyay, … 13% on the Service Tax alleged to have been evaded has been imposed under Section 76 of the Finance Act, 1994. A penalty of Rs. 1,000/- has been imposed under Section 77 of the Finance Act, 1994. A