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Kumbh Singh Vs. Ito

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)76TTJ(NULL)306

there was no provision of payment of interest on compensation in The Requisition of Lands (Continuous of Powers) Act, 1947, whereunder the land was acquired in the said case. It was also held that the principle laid down … the relevant material on record. The assessee have raised as many as 16 or 17 grounds in original and have also filed petitions for admitting … covered by the decision of Honble Kerala High Court in the case of CIT v. Periyar & Parikanni Rubbers Ltd. : [1973]87ITR666(Ker) wherein the Honble Court, drawing distinction between compulsory acquisition of land by government under the … payment of the same. Thereupon the Income Tax Officer initiated proceedings under section 148, and ultimately made ex parte assessment under section 44 of the

Kumbh Singh, Madho Singh and Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

there was no provision of payment of interest on compensation in The Requisition of Lands (Continuous of Powers) Act, 1947, whereunder the land was acquired in the said case. It was also held that the principle laid down … the relevant material on record. The assessee have raised as many as 16 or 17 grounds in original and have also filed petitions for admitting … covered by the decision of Hon'ble Kerala High Court in the case of CIT v. Petiyar & Parikanni Rubbers Ltd., (1973) 87 ITR 666 (Ker) wherein the Hon'ble Court, drawing distinction between compulsory acquisition of land by … for delayed payment of the same. Thereupon the ITO initiated proceedings under Section 148, and ultimately made ex parte assessment under Section 44 of the

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

in the District of Malabar and South Canera. Another enactment which needs to be noticed is the Plantation Rubber Act, 1951 and the Kerala Plantation Rubber Rules, 1991 which managed registration of all plantations of 5 acres or … The Indian Forests Act, 1927.2. The Coffee Act, 1942.3. The Rubber Act, 1947.4. The Tea Act, 1953.5. The Wildlife (Protection) Act, 1980.6. The Forest (Conservation) … -:75. :- "5. Ecologically fragile land to be deemed to be reserved forests.- Subject to the provisions of Section 16, all ecologically fragile lands vested in Government under Section 3 and Section 4 shall be deemed to be

T.T.K.-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(193)ELT169TriDel

importation, to the extent equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947 on rubber produced/manufactured in India as on the said date? 2. It appears that the appellants had challenged … High Court in Pasutpati Fabrics Ltd. v. Union of India , was cited to point out from Paragraph 16 of the judgment that, it was held therein that, merely because the words "duty of excise" were used

State of Kerala, represented by Joint Commissioner (Law) Vs. M/s. M.R. ...

Court : Kerala

Subject : Land Acquisition

supported by the Explanatory Note to the Notification. 13. Rubber Board is established under the provisions of the Rubber Act, 1947. Annexure R1(b) affidavit of the Corporate Manager of the assessee is filed placing therewith the certificate dated 13.06.2011 … as Tread rubber, Rubber gum, Repair materials, Rubber paint, Compound rubber etc. 16. Having regard to the materials produced by both the sides after the … Thottathil B. Radhakrishnan, J. 1. These revisions under Section 41 of the Kerala General Sales Tax Act, 1963 and original petitions stand remitted by the Hon'ble Supreme

M.M. Rubber Company Ltd. Vs. Commissioner of Customs

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

Subject : Service Tax

held that any levy on imported natural rubber could only be made by the competent authority under the Rubber Act, 1947. However, in the said final order, we had overlooked the fact that the party had cleared the goods … on merits by holding that the appellants were liable to pay cess on the imported natural rubber under Section 3(1) of the Customs Tariff Act, they had no occasion to examine the question of unjust enrichment. This … SDR pointed out that a larger bench of the Tribunal had, on 16.12.2005, held in favour of the Revenue on the substantive issue in the

Commissioner of Income-tax Vs. Ruby Rubber Works Ltd.,

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : [1989]178ITR181(Ker)

subsidy scheme framed by the Rubber Board and the provisions of the Rubber Act.14. Section 8 of the Rubber Act, 1947, provides that it shall be the duty of the Board to promote by such measures as it thinks … the Income-tax Appellate Tribunal, Cochin Bench :'Whether, on the facts and in the circumstances of the case, Rs. 16,740 and Rs. 17,105 being the subsidy received from the Rubber Board is taxable income for the assessment years

Kanyakumari District Planters Association, Nagarcoil rep., by its Secr ...

Court : Chennai

Subject : Land Acquisition

being carried out in a rubber plantation, recognised by the Rubber Board, a statutory body constituted under the Rubber Act, 1947. The Board extends re-planting subsidy with a view to encourage the growers to replace old and uneconomic trees … (Prayer: Writ Appeal filed under Section 15 of the Letters patent against the order dated 05.04.2002 passed by learned single Judge in W.P.No.7275 of … dismissal of W.P.No.7275 of 1985, which was filed challenging the notifications dated 16.09.1980 and 31.12.1982; W.A.No.1337 of 2002, has been filed against the order in

Ebrahim Currim and Sons Vs. Regional P.F. Commissioner and anr.

Court : Mumbai

Subject : Labour and Industrial

Acts : Employees Provident Fund Miscellaneous Provisions Act, 1952 - Sections 2A

Reported in : 1993(3)BomCR246; (1994)ILLJ369Bom

persons, the two units cannot be treated as one establishment.8. In Kerula Rubber Company Pvt. Ltd. v. Regional Provident Fund Commissioner. Special Civil Application No. … Factory were separate establishments or one establishment for the purpose of applicability of relevant provisions of Industrial Disputes Act, 1947. S.K. Das, J. speaking for the Bench of the Hon'ble Supreme Court observed that 'no one test could … before the Court was as to whether the Aurangabad factory was entitled to benefit of infancy period under Section 16 of the Act. After referring to Section 2A of the Act, Pandse, J. speaking for the Division Bench

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Reported in : [1989]74STC56(Ker)

arises for consideration in these cases is whether the cess payable and paid by the manufacturers, under the Rubber Act, 1947 and the Rules, will form part of their purchase turnover, under the Kerala General Sales Tax Act. In … 1976-77 and 1977-78. The sole respondent in these three revisions is the Revenue. In these revisions, filed under Section 41 of the Kerala General Sales Tax Act, the revision petitioner prays to set aside or annul the