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Wilson Diesels (P) Ltd. Through Its Partner Sri Pramod Kumar Agarwal V ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35C(2); Central Excise Rules, 1944 - Rules 9(2), 52A, 173Q, 173Q(2), 209A, 226 and 1226; Finance (No. 2) Act, 1998 - Sections 88, 89, 90(1), 92 and 97(1); Kar Vivad Samadhan Scheme Rules, 1998; ; Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Excise Law; Direct Tax Law

Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)

under Section 90{1} of the said Act was issued on 10th February, 1999, under Section 88(f) of the Finance (No. 2) Act, 1998. Designated authority determined the duty payable to Rs 2,32,135/- and the penalty of Rs. 2,00,000/- was waived. The … dated 25th September, 1989 issued by the Collector. Central Excise, Kanpur.10. In exercise of powers conferred under Section 97(1) of the Scheme, Government of India, Ministry of Finance issued the Kar Vivad Samadhan Scheme (Removal of Difficulties)

Onkar S. Kanwar and ors. Vs. Union of India and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90(1); ;Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Constitution of India - Article 14; Companies Act, 1956; Central Excise Rules, 1944 - Rules 173Q and 209A; Income-tax Act, 1961 - Sections 269C, 269D and 269H

Reported in : (2001)168CTR(Ker)352; [2001]249ITR258(Ker)

(hereinafter referred to as 'the Scheme'). The scheme is contained in Section 86 to Section 98 of the Finance (No. 2) Act, 1998. The object of the scheme as stated when the Finance (No. 2) Bill, 1998, was introduced is as … penalty. Section 96 of the Scheme deals with the power of the Central Government to issue directions and Section 97 of the Scheme deals with power to remove difficulties in regard to the scheme. The facts regarding the

Rakesh Goyal Vs. Asstt Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)87TTJ(Del)151

XIV-B of the Act. The Commissioner (Appeals) has also placed reliance on Explanationn B & C inserted by Finance (No. 2) Act, 1998, by which it was clarified as under:'Explanation -B. The total undisclosed income relating to block period shall not … In the cross-objection filed by the assessed, which is in regard to challenging the legality of provisions of section 132(1) while completing assessment under section 158BC of the Act, was not pressed by the counsel of the

Omkar S. Kanwar Vs. Union of India (Uoi) and ors.

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 87, 97 and 97(1); Kar Vivad Samadhan Scheme (Removal of difficulties) Order, 1998; Constitution of India - Article 14

Reported in : [2002]254ITR337(Guj)

Difficulties) Order, 1998 issued by the Central Government in exercise of powers conferred by Section 97(1) of the Finance (No. 2) Act, 1998, promulgating Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'KVS Scheme' and as the 'order of 1998'

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and architects and also on practising chartered accountants. 2. The Gujarat Institute … legislative competence of Parliament to make such an enactment. Under Article 248 of the Constitution read with entry 97 of the Union List, Parliament has exclusive power to make any law with respect to any matter not

Omkar S. Kanwar Vs. Union of India

Court : Gujarat

Subject : Direct Taxation

Reported in : (2001)170CTR(Guj)354

Difficulties) Order, 1998, issued by the Central Government in exercise of powers conferred by section 97(l) of the Finance (No. 2) Act, 1998, promulgating Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'KVS Scheme') and as the 'Order of 1998'

Omkar S. Kanwar Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Constitution of India

Reported in : (2000)4GLR2903

1998 issued by the Central Government in exercise of powers conferred by Section 97(1) of the Finance (No.2) Act, 1998 promulgating Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'KVS Scheme' and as the 'Order of 1998'

Om Prakash Gupta and ors. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Acts : Kar Vivad Samadhan (Removal of Difficulities) Act, 1998 - Sections 88, 90(1) and 97(1)

Reported in : 2004(93)ECC164; 2004(178)ELT150(All)

Gold (Control) Appellate Tribunal, New Delhi (in short 'CEGAT').3. During the pendency of the appeals before CEGAT vide Finance (No. 2) Act, 1998, Kar Vivad Samadhan Scheme, 1998 was enacted (hereinafter referred to as 'Scheme') for the settlement of tax arrears. … 40,08,312 under Rule 9(2) of the Central Excise Rules (hereinafter referred to as 'Rules') read with proviso to Section 11-A of the Act and also proposed to impose penalty on the firm under Rule 9(2), 52-A, 173Q … declaration. That in the meantime, in exercise of powers conferred under Section 97(1) of the scheme respondent No. 1 issued the Kar Vivad Samadhan Scheme

Radheshyam Tilochand Agarwal Saraogi Vs. Union of India (Uoi)

Court : Gujarat

Subject : Direct Taxation

Acts : Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998 - Sections 1(2)

Reported in : [2002]257ITR249(Guj)

ORDER4. S. O. (E) In exercise of the powers conferred by Sub-section (1) of Section 97 of the Finance (No. 2) Act, 1998, the Central Government hereby makes the following order, namely : --1. (1) This order may be called the

Cc, Calcutta Vs. Bharat Kr. Mahensaria, Shishir

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

In this connection we find that the Central Govt. have issued orders under section 97(i) of the Finance(No.2) Act, 1998, interalia clarifying that no civil proceedings for imposition of fine and penalty shall be proceeded against the con-noticees