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Deputy Commissioner of Vs. Abg Heavy Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Section 801A. The assessee supported its submission by referring to the definition of "port" as given in the Indian Ports Act, 1908 according to which a "port" would include any part of the river or channel in which the said … and transfer (BOLT) in respect of the cranes/equipments. Ld. CIT(A) has also relied upon Circular no. 793 dated 23.06.2000 issued by the Central Boardof Direct Taxes in which it has been clarified that structures at ports for

Dy. Cit Vs. Abg Heavy Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2008)303ITR328(Mum.)

Section 80-1A. The assessee supported its submission by referring to the definition of "port" as given in the Indian Ports Act, 1908 according to which a "port" would include any part of the river or channel in which the said … development, maintenance and operation of the port. The assessing officer has summarized his findings in paragraph 22 (pp. 23-24) of the assessment order, which for the sake of brevity, are not being reproduced here.8. On appeal, the

M/S Rasiklal Kantilal and Co. Vs. Board of Trustee of Port of Bombay a ...

Court : Supreme Court of India

Subject : Land Acquisition

unloading of imported goods and the loading of export goods etc. Indian Ports Acts, 1855, 1875, 1889 and 1908 regulated the activities of the ports in India. The Port Trust Acts of 1879, 1890 and 1905 of … vessels, passengers or goods, excepting the services in respect of vessels for which fees are chargeable under the Indian Ports Act. (2) Different scales and conditions may be framed for different classes of goods and vessels.” Section 48(1)(a) and … and the present petitioner is a third party to the sales. On 23.03.1992, the petitioner through his agent applied to the Customs Authorities to have

Villianur Iyarkkai Padukappu Maiyam Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : CivilCommercial

Acts : Major Ports Trust Act; Government of Union Territories Act, 1963 - Sections 18, 46 and 50; Business of the Government of Pondicherry Rules, 1963 - Rule 5 and 5(2); Indian Major Ports Act, 1908; Indian Ports Act, 1908 - Sections 3(9); Pondicherry (Administration) Act, 1962 - Sections 5; Pondicherry Administration Regulations Act, 1963 - Sections 3; Pondicherry (Laws) Regulation, 1963 - Regulations 2 and 6; Pondicherry (Alteration of name) Act, 2006 - Sections 4; Environment Protection Act; General Financial Rules, 1963; Supreme Court Orders, 1960 - Order 16; Supreme Court Rules, 1960 - Rule 4(1); Delegation of Financial Rules - Rule 21; Constitution of India - Articles 162, 239, 239A and 240

Reported in : JT2009(8)SC339; (2009)7SCC561; 2009(8)LC3627(SC); [2009] 9 SCR 225

minor ports can be undertaken by the respective State Government after formulating its own guidelines and modalities. The Indian Ports Act, 1908 permits the State Government to develop the minor ports. By virtue of power vested in the Parliament by … the Director (Ports), Port Department, Government of Pondicherry vide letter dated March 23, 1989 informed the Development Commissioner, Government of Pondicherry that creation of such … personal selection, is rejected.22.The contention that a conjoint reading of Article 239 and 239A of the Constitution and Sections 46, 50 of the Government of Union Territories Act read with Rule 5 of the Rules of Business

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

we are concerned in this case is being rendered in a minor port to which the provisions of Indian Ports Act, 1908 and Gujarat Maritime Board Act, 1981 are applicable is also a distinction which is untenable as grant of … means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act,1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether

State of Gujarat and ors. Vs. the Board of Trustees of Port of Kandla ...

Court : Gujarat

Subject : ConstitutionOther Taxation

Reported in : (1979)1GLR732

Central Government in exercise of powers conferred by Clause (a) of Sub-section (1) of Section 4 of the Indian Ports Act, 1908 (1908 Act) extended the provisions of the said Act to the Port of Kandla with effect from 1st … made subject to the sanction of the Central Government. Section 27 further provides that notwithstanding anything contained in Section 23, no post other than a post referred to in Clause (c) of Section 24(1) shall be created except

Sylvester and Co. Vs. their workman thro' Transport and Dock Workers' ...

Court : Mumbai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10, 25F and 33; Indian Ports Act, 1908 - Sections 3; Mines Act, 1952; Employees State Insurance Act, 1948; Maharashtra Mathadi Hamal and other Manual Workers (Regulation of Employment and Welfare) Act, 1969; Dock Workers Act, 1948; Constitution of India - Article 226; Air India Employees' Service Regulations - Regulation 48

Reported in : 2008(3)BomCR395; (2008)ILLJ546Bom

of Section 2 to mean a major port as defined in Clause 8 of Section 3 of the Indian Ports Act, 1908. The expression 'major port' is defined by the Indian Ports Act, 1908 to mean any port which the … You have applied vide your application dated May 24, 1986 for 8 days leave for the period May 23,1986 to May 30, 1986. Although your said leave application is dated May 24,1986, it was received in this

Mumbai Port Trust Vs. M/S. Shri Lakshmi Steels and Ors. Etc.

Court : Supreme Court of India

Subject : Land Acquisition

relating to the constitution and powers of any Port authority in a major port as defined in the Indian Ports Act, 1908.17. Shri Maninder Singh, learned Additional Solicitor General appearing for the Union of India submits that the High Court … in respect of the bills of entry dated 04.12.2015 and 11.12.2015 prayed that the duty be assessed under Section 18 of the Customs Act, 1962 (for short ‘1962 Act’) and the goods be released, so as to … India and the Mumbai Port Trust are directed against the judgment dated 23.12.2016 passed by the High Court of Punjab & Haryana at Chandigarh in

Shree Electronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1996)(81)ELT407TriDel

mentioned in the import manifest as for transhipment - (a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport at Bombay, Calcutta, Delhi or Madras, or any other customs port … that the goods can be cleared at Calcutta. The Asstt. Collector, Bombay sent notice to Satish Luthra under Section 108 of the Customs Act, 1962 for recording his statement.The notice was sent to the address referred to … (Letters dated 28-7-1992 and 19-12-1992 are admitted). A show cause notice dated 23-11-1992 was sent to the appellants but was received back. Thereafter, it was

Vikram Ispat Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)8STR559

a port under the Rajpuri Group of Ports, which has been notified as "other port" occurring in 'The Indian Ports Act, 1908 by the Maharashtra Maritime Board. Lastly, the applicants submit that even if it is held that they are … application for waiver of pre-deposit of Service tax of Rs. 1,80,23,306/- together with penalty of equal amount under Section 78 and penalty of Rs. 1000/- under Section 77 of the Finance Act. 1994. The demand has been