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P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two grounds. … directing the Tribunal to permit the petition to appear and plead before it.1.3 In addition, in writ petition 6712/2007 entitled N.K. Bajpai v. UOI and Ors. the following prayer has been made: '(i) To issue a writ

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … 2007 (filed by the same petitioner) the revised assessment orders passed in exercise of the powers conferred under Section 6(5) of the Act are also under challenge on various grounds. 2. The main grievance is with regard to

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Subject : Service TaxBanking

Acts : Constitution of India - Articles 14, 19(1), 226 and 265; Finance Act, 1994 - Sections 6, 65, 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982 - Sections 2; Reserve Bank of India Act, 1934 - Sections 41(I) and 45I; Andhra Pradesh Chit Funds Rules

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

of chit funds is to mobilize cash from the subscribers and therefore falls under cash management. Under the Finance Act, 2007, which came into effect from 1.6.2007, the Sub-clause 5 of Section 65(12) of Finance Act, 1994 was amended

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

of chit funds is to mobilize cash from the subscribers and therefore falls under cash management. Under the Finance Act, 2007, which came into effect from 1-6-2007, the Sub-clause (5) of Section 65(12) of Finance Act, 1994 was amended

Narang Overseas (P) Ltd. Vs. Income Tax Appellate Tribunal and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 220(6), 253(1), 253(2), 254 and 254(2A); Finance Act, 2007; Central Excise Act, 1944 - Sections 35B(1), 35C, 35C(2A); Constitution of India - Article 14; Code of Civil Procedure (CPC)

Reported in : 2008(2)BomCR853; (2007)211CTR(Bom)524; 2007(217)ELT497(Bom); 2007[8]STR117

Matched in: Citation 2008(2)BomCR853; (2007)211CTR(Bom)524; 2007(217)ELT497(Bom); 2007[8]STR117

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

unregistered dealers. This error of the draftsman has been corrected by deleting the words 'or sub-section 2' by Finance Act 2007 which is purely clarificatory in nature. Accordingly, it is contended that since the object of 2002 amendment is … the period specified in the Eligibility / Entitlement Certificate issued by the respective authorities under the 1993 Scheme. 6. As per the Entitlement Certificate originally issued to the unit of the petitioner No.1 on 24th march 1998,

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

unregistered dealers. This error of the draftsman has been corrected by deleting the words 'or sub-section 2' by Finance Act 2007 which is purely clarificatory in nature. Accordingly, it is contended that since the object of 2002 amendment is … the period specified in the Eligibility / Entitlement Certificate issued by the respective authorities under the 1993 Scheme. 6. As per the Entitlement Certificate originally issued to the unit of the petitioner No.1 on 24th march 1998,

N.H. Harsora Pvt. Ltd. and anr. Vs. Union of India (Uoi) and 2 ors.

Court : Gujarat

Subject : Excise

Acts : Finance Act, 2007 - Sections 32E, 32F, 32F(1), 32F(5) and 32F(6);

Reported in : 2009(164)LC202(Gujarat); 2009(243)ELT684(Guj); (2009)2GLR1696

as if no application under Section 32E had been made.9. This Section came to be substituted by the Finance Act, 2007 with effect from 1/6/2007. Prior to this point of time, there was no time limit fixed for making

Commissioner of Income Tax Vs. Kuruvilla Abraham

Court : Chennai

Subject : Direct Taxation

the paintings as capital asset. He also submitted that even though the amendment was brought in by the Finance Act 2007 to include the paintings also within the definition of capital asset, still it does not imply that the … filed against the order of the Income Tax Appellate Tribunal "B" Bench, dated 17.7.2009, in I.T.A No.1376/Mds/2008, under Section 260A of the Income Tax Act, 1961 for the assessment years 2005-06. For Appellant: Mr.Arun Kurian Joseph, Standing … The learned counsel relied on the decision reported in (2011) 232 ITR 60.(SC) (Guffic Chem P. Ltd., Vs. Commissioner of Income Tax) to contend that

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter is … of mind & appreciating evidence on record, still the amount of tax has been assessed in later para 6 of orders impugned. According to Counsel, very procedure adopted by settlement commission in passing orders impugned is a