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Travelite (India) Vs. Uoi and ors.

Court : Delhi

Subject : Service Tax

intensively scrutinize receipts etc. i.e. a special audit can be ordered by recourse to Section 72-A of the Finance Act, 1994. Barring these, the Finance Act, does not contain any substantive power to call for records for scrutiny … by Notification No.45/2007 dated 28.12.2007 as well as the instruction of the Central Board of Excise and Customs (“CBEC”) No.F. No.137/26/2007-CX.4 dated 1.1.2008. It is … new and different means of carrying them out or to depart from or vary its ends. ( see Section 59 in chapter Delegated Legislation in Francis Bennion's Statutory Interpretation 3rd Edn. ).” (emphasis added) 11. The mere fact … 07-11-2012 of the respondent Commissioner seeking records for the period 2007-08 till 2011-12 for scrutiny of an audit party; Rule 5A (2) is also impugned

Karnataka State Beverages Corpn. Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

as Section 40(a)(iib) is concerned, the learned counsel would submit that the said sub-clause was inserted by the Finance Act, 2013 with effect from 1.4.2014 and the said section specifically disallows any amount paid by way of privilege … invoking Section 40(a)(ii). It is also a matter of record that the Central Government Undertakings like BSNL, MTNL pay privilege fee to Central Government and … Assessing Officer had also passed an assessment order under Section 143(3) of the Act for the assessment year 2011-12 and disallowed the Privilege fee of Rs. 695,14,70,000/-made disallowance under Section 14A of the Act in a sum … supply or sell intoxicants. Section 34 of the Act read with Section 59(d) empowers the Financial Commissioner to direct that a licence, permit or pass

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

by Secretary to Government Ministry of Finance New Delhi 2 The Commissioner Central Excise and Service Tax Gobichettipalayam 3 The Gobichettipalayam Municipality represented by its … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … the following judgments: i [2011].37 VST46(P & H).Shubh Timb Steels Limited v. Union of India and another; ii 2011 (22) STR257(Ori.).Utkal Builders Limited versus Union of India; iii 2012 (25) STR231(M.P.).Entertainment World Developers Limited versus Union of … issued by Metropolitan Transport Corporation, demanding service tax are put to challenge. 59 The petitioneRs.being licencees of the shops owned by the Metropolitan Transport Corporation

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … ), directed againstUnion of India (Respondent No. 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of … not liable for the same." (emphasis in original) 59. In R.S. Joshi, Sales Tax Officer, Gujarat v. … ST-3 returns from April 2009 to March 2012; copies of balance sheets from Assessment Year (AY) 2007-2008 to 2011-2012 and the trial balance for 2012-2013; a file containing miscellaneous papers and two brochures. Summons were issued on … late in the evening at 7:40 pm on 20th January 2016 under Section 91 of the FA and sent to judicial custody. It was alleged

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

subsequent to 08.04.2011 since s.17 has undergone a radical change by virtue of the amendments made by the Finance Act, 2011. [Paras 81-83] Customs Act, 1962 - s.17 - Assessment of duty - Changes to s.17 w.e.f. 11.04.2011 - … show cause notices u/s.28 - Officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are proper officers for the purposes … ON BEHALF OF THE RESPONDENTS.............48 D. ISSUES FOR CONSIDERATION............................................... 57 E. ANALYSIS................................................................................ 59 i. Review jurisdiction............................................................. 59 ii. The decision in Commissioner of Customs v. … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

M/S.Josco Fashion Jewellers vs State of Kerala

Court : Kerala

Subject : Land Acquisition

Repealed through S.1741. Kerala Value Added Tax Act, 1. Kerala Value Added Tax Act, 2003 2003 2. Kerala Finance Act, 2011 2. Kerala Tax on Entry of Goods 3. Kerala Finance Act, 2013 into Local Areas Act, 19944. Kerala … DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. BY … tax on those items now removed from that Entry. They insist that Section 19 of the CA Act allows “interim or temporary continuation” of all … the Constitution was prospective 12[] 1951 CriLJ 680 WPC No.11335/2018 & conn.cases 59in its operation and that Art. 13(1) would not affect the validity of

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001. 2.The Central Board of Excise and Customs, North Block, New Delhi-110 001. 3.The Commissioner … Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … R.BANUMATHI and THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM Writ Petition Nos.29398 of 2010, 482, 483, 1361, 7887, 17245, 28040 of 2011 231, 832, 2138, 2947, 3144, 4904, 5777, 5900, 5902, 5904, 5906, 6220, 31291 of 2012 1676, 1777, 3362, … 7887, 17245, 28040 of 2011 231, 832, 2138, 2947, 3144, 4904, 5777, 5900, 5902, 5904, 5906, 6220, 31291 of 2012 1676, 1777, 3362, 6575, 15259,

Dr. M Haroon Siddiqui Vs. Indian Farmers Fertaliser Cooperative Ltd. a ...

Court : Delhi

Subject : Right to Information

impugning a common order dated 05.08.2013 (hereafter ‘impugned order’) passed by the Central Information Commission (CIC) holding that the respondent - Indian Farmers Fertiliser Cooperative … In particular, the learned counsel referred to paragraph 59 of the said judgment which read as under:“59. … that IFFCO is not a public authority under the Act. The CIC observed that IFFCO is not substantially financed and controlled by the appropriate government.6. Thus, the issue to be addressed is whether IFFCO is substantially financed … following subsidies to IFFCO:“(a) For indigeneous P&K Fertilizers - Rs. 5935.22 Crores in 2010-11; Rs. 5968.28 Crores in 2011-12; Rs. 4489.78 Crores in 2012-13. (b) For imported P&K Fertilizers - Rs. 2962.37 Crores in 2010-11; Rs. 2104.61 … Limited (hereafter ‘IFFCO’) is not a ‘Public Authority’ within the meaning of Section 2(h) of the Right to Information Act, 2005 (hereafter the ‘Act’).2. The

Subhash Chandra Agrawal Vs. Indian Farmers Fertiliser Cooperative Ltd. ...

Court : Delhi

Subject : Right to Information

impugning a common order dated 05.08.2013 (hereafter ‘impugned order’) passed by the Central Information Commission (CIC) holding that the respondent - Indian Farmers Fertiliser Cooperative … In particular, the learned counsel referred to paragraph 59 of the said judgment which read as under:“59. … that IFFCO is not a public authority under the Act. The CIC observed that IFFCO is not substantially financed and controlled by the appropriate government.6. Thus, the issue to be addressed is whether IFFCO is substantially financed … following subsidies to IFFCO:“(a) For indigeneous P&K Fertilizers - Rs. 5935.22 Crores in 2010-11; Rs. 5968.28 Crores in 2011-12; Rs. 4489.78 Crores in 2012-13. (b) For imported P&K Fertilizers - Rs. 2962.37 Crores in 2010-11; Rs. 2104.61 … Limited (hereafter ‘IFFCO’) is not a ‘Public Authority’ within the meaning of Section 2(h) of the Right to Information Act, 2005 (hereafter the ‘Act’).2. The

M/s. Tata Motors Ltd. Vs. The Deputy Commissioner Of Commercial Taxes( ...

Court : Supreme Court of India

Subject : Education

authorised dealer with the purchaser would constitute a "sale" within the meaning of Section 2(g) of the Bengal Finance (Sales Tax) Act, 1941 as in force in Delhi which is liable to be taxed under the provision … as well as the definition of "Sale" under the U.P. Act and Central Act.’ Applying Mohd. Ekram Khan, the High Court found all elements of … compensate the buyer for a breach or damage or defect caused to them. Reliance was also placed upon Section 59 of the Act, which clearly stipulates that enforcement of the remedy for breach of warranty could 30 be