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Standard Chartered Bank and ors. Etc. Vs. Directorate of Enforcement a ...

Court : Supreme Court of India

Subject : CompanyCriminal

Acts : Income Tax Act, 1961 - Sections 232(3), 232(3)(1), 276B, 276C, 277, 278 and 278B; Indian Penal Code (Amendment) Bill, 1972; Finance (No. 2) Act, 2004 - Sections 35HA(3); Wealth Tax Act, 1957; Indian Penal Code (IPC) - Sections 7, 11, 62, 417 and 420; Foreign Exchange Regulation Act, 1973 - Sections 56(1); Monopolies and Restricted Trade Practices Act, 1969 - Sections 48A; Code of Criminal Procedure (CrPC) , 1973 - Sections 235; Monopolies and Restricted Trade Practices (Amendment) Act, 1984 ; Foreign Exchange Regulation Act, 1973 - Sections 13, 19(1), 44(2), 18(1), 18A, 50, 51, 56, 57 and 58; Companies Act, 1956; Suppression of Immoral Traffic in Women & Girls Act, 1956 - Sections 3(1); Prevention of Food Adulteration (Amendment) Act No. 34 of 1976; Employees Provident Fund Act; Genera

Reported in : AIR2005SC2622; 2005(4)ALD10(SC); III(2005)BC119(SC); [2005]125CompCas513(SC); (2005)4CompLJ464(SC); 2005(3)CTC39; (2005)195CTR(SC)465; 119(2005)DLT687(SC); 2005(100)ECC457; (2005) 4 SCC 530

on 16th September, 2003. Section 278B was promptly amended by Parliament by insertion of sub-section (3) by the Finance (No. 2) Act, 2004 w.e.f. 1.10.2004. The inserted sub-section (3) reads as under:'278B (3) Where an offence under this Act has been

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the

Kunhi Mohammad Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 2, 3(1) and 8; Customs Act, 1962 - Sections 2(39), 108, 127B and 137 ; Finance (No. 2) Act, 2004 - Sections 71

Reported in : 2006CriLJ4352; 2006(3)KLT795

compounding the offence under Section 137 of the Customs Act, 1962 as amended by Section 71 of the Finance (No. 2) Act 2004. It is specifically stated in Ext.P11 application for compounding by the co-accused as follows:On 6-12-20041 have been served … No. 5017/SSAl/05/home dated 14-3-2005 issued by the Government of Kerala. Kunjhippa was ordered to be detained under Section 3(1)(i) to (iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 as per detention

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

Sneh Enterprises Vs. Commnr. of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3, 3(6), 9A and 9A(8); Customs Act, 1962 - Sections 15, 15(1), 15A, 46 and 68; Finance Act, 2004 - Sections 26 and 76

Reported in : 2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)

fact that Sub-Section (8) of Section 9A was introduced in the year 2004 by reason of Finance (No.2) Act, 2004.Mr. K.P. Pathak, learned Additional Solicitor General, however, would submit that in view of the judgment of this Court … Act would include additional duty under the Customs Tariff Act. Additional duty can be levied in terms of Section 3 of the said Act. For computation of additional duty, in terms of Sub-Section (6) of Section 3, the

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification No. 56/2002-CE dated 14.11.02 as amended exempts 'Duty of Excise' levied under the First Schedule and the … conferred by Sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), read with Sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

from 2006-07. We, however, do not subscribe to the view so canvassed by the assessee. The Finance (No.2) Act 2004 has brought an amendment in Section 40 of the Act making it applicable w.e.f. 01/04/2004 (sic)8. Since this … by or under a Central, State or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956); or any firm, (j) shall, at the time

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

the Income-tax Act. Under the provisions of Section 12AA of the Income Tax Act, as amended by the Finance(No. 2)Act, 2004, the Commissioner has power to cancel the registration granted under Section 12A of the Act, with effect from … in software and call centre. They have got substantial interest in the company within the meaning of Explanation 3 to Section 13 inasmuch as they hold almost 100% equity shares in the company. Huge amount of funds

Saj Flight Services Pvt. Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(24), 65(76A), 66 and 93(1); Finance Act, 2004; Kerala Goods Sales Tax Act - Sections 2(29); Constitution of India - Article 366(29A)

Reported in : (2006)200CTR(Ker)591; 2006(1)KLT128; 2006[4]STR429

registered and pay service tax under Sections 65 & 66 of the Finance Act, 1994 as amended by Finance (No. 2) Act, 2004 with effect from 10-9-2004, which among other things provides for service tax for the service rendered by outdoor … by the Central Excise Department holding that petitioner is liable to get registered and pay service tax under Sections 65 & 66 of the Finance Act, 1994 as amended by Finance (No. 2) Act, 2004 with effect … a service, the Constitution was amended by incorporating Clause (f) in Article 366(29A) authorising levy of sales tax on supply of any goods as part

Cce Vs. Nahar Industrial Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR26

Finance Act, 2005 can only be utilized only for the payment of such duties. Vide Section 88 of Finance (No. 2) Act, 2004, it has been provided that the credit of AED(GSI) paid on or after 1.4.2000 shall be allowed to … payment of the Education Cess on taxable services. The credit of additional duty leviable under Sub-section (5) of Section 3 of Customs tariff Act, 1975 cannot be utilized for payment of service tax on any output service. Further,