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

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

third accused in pursuance of Rule 3(1)(b) of the Rules had filed a declaration in Form 1-B under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of … for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles

Asstt. Cit, Rg. 4(1) Vs. Claridges Investments and

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

observations of the Apex Court have since been enshrined in the Act by virtue of an amendment by Finance Act, 2007. Sub-section (2A) of Section 142 is now followed by a proviso:- "Provided that the assessing officer shall not … that the assessment order may be quashed as having been barred by limitation prescribed under the provisions of Section 88. The learned Commissioner (Departmental Representative) opposed the additional grounds both on the question of admission and merits. No

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

the Central Government issued a Notification No.15/2005 appointing 16th June, 2005 as the date from which the said section 88 of the Finance Act, 2005 was to come into force. 6. On 8th September, 2005, the price negotiation … conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the … The said work awarded to the petitioner was completed on 15th April, 2007. 7. On 14th June, 2007, the petitioner raised a demand for reimbursement

Shamsher. Vs. State of U.P. and Others

Court : Allahabad

Subject : Land Acquisition

Amendment Act, 2007 namely; general amendments made in section 7, 9, 9A, sections 82 and 83 and in section 88. It is convenient to refer to the provisions of the Act as it stood prior to Amendment Act, … clear that the Constitution gives a separate treatment to the subject of finance, and Art. 277 saves the existing taxes etc. levied by States it … Act No. 9 of 1994, prior to Amendment Act No. 44 of 2007 (hereinafter referred to as Amendment Act, 2007). Section 7 provided that in every Kshetra Panchayat a Pramukh, a Senior Up-Pramukh and a Junior Up-Pramukh shall be

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … other words, makes any change in those laws. 19. The definition of law under Section 2 (g) and Section 88 of the Punjab Reorganisation Act, 1966 are pari materia with Section 2 (f) and Section 84 of the

income Tax Officer Vs. Bal Bharti Public School

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)222

Matched in: Citation (2007)111TTJ(Delhi)222

Master Cables Pvt. Ltd. Vs. State of Kerala and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Finance Act, 1998; Kerala General Sales Tax Act, 1963 - Sections 35, 35(1), 35(2) and 245; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Prevention of Corruption Act; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Indian Penal Code (IPC) - Sections 120B and 420; Constitution of India - Articles 246, 286 and 366

Reported in : (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

Matched in: Citation (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

CEAT Limited Vs. The Commissioner of Central Excise Mumbai-III

Court : Mumbai

Subject : Service Tax

of AD(GSI), towards payment of basic and special excise duty on finished products. By Section 88 of the Finance Act, 2004, the cenvat credit rates were retrospectively amended so as to restrict the utilization of AD(GSI) credit only … appellant assessee along with interest thereon being the ineligible cenvat credit availed by the appellate assessee during April/May 2007. A penalty of Rs.50,00,000/- had also been imposed under Rule 15 of the Cenvat Credit Rule, 2004. 3.

Union of India and anr. Vs. Ms Nitdip Text. Processors Pvt. Ltd. and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution Of India - Article 226, 14; Finance (No.2) Act, 1998 - Section 87(m)(2) (b), 88, 89, 95, 98; Central Excise Act, 1944 - Section 14, 11A, ; Central Excise Rules, 1944 - Rule 173 Q, Section 209 A; Income Tax Act, 1961 - Section 297(2), 297(g); General Clauses Act, 1897, - Section 6

Reported in : 2011(4)KLT134(SN); 2012(1)SCC226; 2012(2)SCJ617; AIR2012SCW2723; 2012(2)KCCR61SN

words on or before the 31st day of March 1998 occurring in Section 87 (m) (ii) of the Finance Act, 1998. They had further prayed for issuance of an appropriate direction to the petitioner to give them benefit … of the Scheme could be availed by any eligible assessee by filing a declaration of his arrears under Section 88 of the Act on or after 1.9.1998 and on or before 31.12.1998. However, the period for declaration under

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

are presently not concerned with that.4. The challenge has arisen out of amendments to the Act by the Finance Act, 2007. The effect of the amendments is that where a settlement application has been filed under Section 245C of … the affidavit that the disposal of cases for the last five years from 2002-2003 to 2006-2007 was 100, 88, 75, 85 and 101 respectively. thereforee, a direction from this Court to the Settlement Commission to decide the