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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

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

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 … bond in terms of the provisions of the Central Excise Rules, 2002.vii. Gold or silver falling within Chapter 71 of the said First Schedule, arising in the course of manufacture of copper or zinc by smelting.CENVAT Credit

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

Eta Travel Agency Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)10STJ163CESTAT(Chennai)

1994.The extended limitation provisions of Section 73 (1) of the Finance Act 1994 as amended w.e.f. 10.9.2004 [vide Finance (No. 2) Act, 2004] are similar to those of Section 11A(1) of the Central Excise Act. Under these provisions, the period of … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been

Assistant Commissioner of Income Vs. Nalanda Housing Development Ltd.

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2005)98TTJ(Rajkot.)518

as reference to the Valuation Officer is concerned, Section 142A has been introduced in the statute book by Finance (No. 2) Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

Commissioner of Income Tax - Ii Vs. M/S Multiplex Capital Ltd.

Court : Delhi

Subject : Direct Taxation

transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance

Commissioner of Income Tax - Ii Vs. M/S Mbl and Co. Ltd

Court : Delhi

Subject : Direct Taxation

transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the notice was adjudicated confirming demand of service tax amounting to Rs. 1466.73 lakhs with interest and … the Appellant as receiver of the service as per provisions of Rule 2 (d) (xvii) of the Service Tax Rules 1994, during the period 16-11-97 … and they were not required to disclose any information because they were not liable to the assesse under Section 71. 6. To overcome the defect pointed out by the Apex Court in the case of Laghu Bharati Udyog

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Subject : BankingTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 32(3), 32, 34, 34A, 56, 58, 60, 61, 61(1), 64, 66, 70, 70(2), 71, 71(1), 71(2), 71(3), 73, 76, 77, 78, 80, 115A, 115B, 117, 121 and 133; Andhra Pradesh Co-operative Societies (Amendment) Act, 1970; Andhra Pradesh Co-operative Societies Rules; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36, 36A and 37; Andhra Pradesh Protection of Depositors and Financial Establishments Act, 1999; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969; Banking Companies Act, 1949; Banking Laws (Amendment) Act, 1983 - Sections 42; Banking Laws (Application to Co-operative Societies) Act, 1965; Banking Regulation Act, 1949 - Sections 2, 3,

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

for determination in these writ petitions, notice was issued to the Union of India in the Ministry of Finance, Department of Economic Affairs (Banking Division). Sri M. Ratna Reddy, learned counsel representing the Central Government, on instructions, … in any of these writ petitions; except that in W.P.No. 5605 of 2000 the provisions of Section 71 of the 1964 Act are challenged.4. On … lakhs towards the debt due to the Vasavi Bank, W.P.No. 18535 of 2004 was filed. A learned single Judge of this Court by the order … (for short 'the 1964 Act'). In some cases awards were passed Under Section 61 or certificates issued Under Section 71 of the 1964 Act. In some of the cases the recovery claims of the Co-operative Banks were pending