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Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Regulatory Authority of India Act, 1991, the Companies Act, 2013, the Company Law Board Regulations, 1991, the Competition (Amendment) Act, 2007, and the Special Economic Zone Rules, 2006. We were informed, that Chartered Accountants were also entitled to appear … These appeals therefore are dismissed without any order as to costs.” Reliance was also placed on State of Rajasthan v. Lata Arun, (2002) 6 SCC252 wherein it was held as under:- “4. The question which arises for … details, pertaining to the Income Tax Act, the Customs Act and the Excise Act. We had to do so, for that was the only manner … as a Secretary in wholetime practice as defined in clause (45-A) of Section 2 of this Act and is a member of the Institute of … will have concurrent power to make laws. Entry 11-A of List III refers to administration of justice,

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Subject : Land Acquisition

v Siriguppa Sugars and Chemicals Ltd (2007) 8 SCC 353 : AIR 2007 SC 2804,UTI Bank Ltd v Deputy Commissioner of Central Excise, Chennai AIR … in arrears to a tune of Rs.80,00,000/- towards central excise amount; first respondent initiated action for recovery under Section 11 of the Central Excise Act read with notification No.68/63-C.E., dated 04.5.1963 as amended from time to time which … of Uttar Pradesh (2001) 5 SCC 519 : AIR 2001 SC 1723 : 2001 (130) ELT 3 (SC), Rajasthan State Financial Corporation v Official Liquidator (2005) 8 SCC 190,ICICI Bank Ltd. v SIDCO Leathers Ltd. (2006) 10 … of the Constitution of India. As of now, by reason of an amendment inserting sub-section (3A) of Section 13 giving an opportunity to the borrower

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax/Vat

Reported in : (2008)12VST149(P& H)

the Haryana Local Area Development Tax (Amendment) Ordinance, 2007, published in the Government gazette dated March 1, … of Rajasthan 0065/1962 : [1963]1SCR491 , a seven-Judge Bench of the Supreme Court considered the constitutional validity of the Rajasthan Motor Vehicles Taxation Act, 1951. Four of the Judges constituting the Bench disapproved the extreme views expressed by … the notification issued by the State Government under the Bihar and Orissa Excise Act, 1915, for levy of countervailing duty on foreign liquor imported into … provisions incorporated in the Constitution of India by 73rd and 74th Constitutional Amendment Acts by way of Parts IX and IXA, providing for conferring powers … is proved by him, that the entry of goods had been effected by him into the local area. Section 11 deals with burden of proof of certain aspects and makes the matter clearer. The burden of proving that

Lekh Raj Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : Excise

Reported in : 1987(1)WLN774

exclusive privilege of selling by retail country liquor, have challenged the validity of - (1) Section 42(e)(iii) of the Rajasthan Excise Act, 1950, (here in after referred to as 'the Act'); (2) Notification dated 25th May, 1985, amending the … of country liquor to be supplied by the Government warehouse to the retail licensees.8. On account of the amendment in Rule 2 of the Issue Price Rules by the notification dated 25th May, 1985 the issue price … 7 & 40 & Juvenile Justice (Care and Protection of Children) Rules, 2007, Rule 12 & 98 & Juvenile Justice Act, 1986, Section 2(h): [Altamas … petitioner before the competent authority. The petitioner filed the representation on October 11, 1985 but the respondents did not decide the same. Therefore, after filing

Peerulal Vs. the State of Rajasthan and ors.

Court : Rajasthan

Subject : Commercial

Reported in : 1980WLN(UC)354

stated as follows: The petitioner had been dealing in country liquor under a licence issued to him under the Rajasthan Excise Act in the past. At the tine of filing the writ petition, the petitioner had no licence to … hereinafter referred to as the 1967 Rules, were amended by the State Government vide the Rajasthan Liquor Prohibition Amendment Rules, 1980, which were published in the Rajasthan Raj Patra dated February 22, 1980, and this amendment was … 7 & 40 & Juvenile Justice (Care and Protection of Children) Rules, 2007, Rule 12 & 98 & Juvenile Justice Act, 1986, Section 2(h): [Altamas … Bangalore Woolen, Cotton and Silk Mills Ltd. and Ors. AIR 1963 SC 1128, held that the words 'subject to the rules made by the State'

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

SP, Central Bureau of Investigation vs. Lalu Prasad Yadav alias Lalu Prasad, (2017) 8 SCC1 115 State of Rajasthan, Jaipur vs. Balchand alia Baliay, (1977) 4 SCC308 Also see: Sanjay Chandra vs. Central Bureau of Investigation, (2012) … PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao, … other statutes, such as Section 171A of the 1878 Act, inserted by Section 12 of the Sea Customs (Amendment) Act, 1955; Section 108 of the 1962 Act; Section 14 of the Central Excises and Salt Act, 1944118 and … Mr. Siddharth Aggarwal, Senior Counsel 10(i)-(iii) • Mr. Mahesh Jethmalani, Senior Counsel 11(i)-(iii) • Mr. Abhimanyu Bhandari, Counsel 12(i)-(iv) • Mr. N. Hariharan, Senior Counsel

Commissioner of Income Tax, Udaipur Rajasthan Vs. Mcdowell and Co. Ltd ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 31, 35(1), 36(1), 37, 43B, 139(1) and 438; Rajasthan Excise Act, 1950; Rajasthan Excise Rules, 1962 - Rule 69

Reported in : (2009)224CTR(SC)16; [2009]314ITR167(SC); (2009)10SCC755; [2009]180TAXMAN514(SC)

the facts and circumstances of the case, bottling fees chargeable from the assessee under the Rules framed under the Rajasthan Excise Act, 1950 and interest chargeable on late payment of bottling fees, amounts to tax, duty, cess or fees … required under Section 43B of Act for allowance as deduction in the computation of profits. Section 43B after amendment w.e.f. 1.4.1989 refers to any sum payable by assessee by way of tax, duty or fee by whatever … we have dealt with the issues in Civil Appeal No. 3511 of 2007 relating to the assessment year 1991-92. Therefore, the answers given in respect

State of Rajasthan and ors. Vs. Hotel Hillock Pvt. Sirohi

Court : Rajasthan

Subject : Excise

Acts : Rajasthan Excise Act, 1950; Rajasthan Excise (Grant of Hotel Bar/Club-Bar/Restaurant Bar) Licences Rules, 1973 - Rules 3(3) and 69(1)

Reported in : 2003(2)WLN95

become effective, and where such amendment is not retrospective?3. The petitioner in each case was granted licence under the Rajasthan Excise Act, 1950 (hereinafter called 'the Act') read with Rajasthan Excise (Grant of Hotel Bar/Club Bar/Restaurant Bar) Licences Rules, … to costs. - Section 2(k), 2(1), 7 & 40 & Juvenile Justice (Care and Protection of Children) Rules, 2007, Rule 12 & 98 & Juvenile Justice Act, 1986, Section 2(h): [Altamas Kabir & Cyriac Joseph, JJ] Determination

New India Assurance Co. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : InsuranceCivil

Acts : Constitution (Fifteenth Amendment) Act, 1963; Constitution (Forty-second Amendment) Act, 1976; Code of Civil Procedure (CPC) - Sections 10, 20 and 100; Sea Customs Act, 1878; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 188; Central Excise Act - Sections 35 and 35G(9); Insurance Act - Sections 110H; Constitution of India - Articles 14, 32, 121, 226, 226(1), 226(2) and 227

Reported in : AIR2010Delhi43; 161(2009)DLT55

v. State Bank of Sikkim and Ors. (2007) 11 SCC 335. The Court observed:15. The effect of … Seth Banarsi Dass Gupta v. CIT : [1978]113ITR817(Delhi) , and Birla Cotton and Spinning Mills Ltd. v. CIT, Rajasthan (1980) 13 ITR 354, where appeals had been filed against the orders of the Income Tax Appellate Tribunal … Judge relying on various judgments including Ambica Industries v. Commissioner of Central Excise : 2007(213)ELT323(SC) , Bombay Snuff (P) Ltd. v. Union of India : … Objects and Reasons appended to the Constitution (Fifteenth Amendment) Bill, 1962, which was enacted as the Constitution (Fifteenth Amendment) Act, 1963. He referred to a judgment of the Supreme Court in Eastern Coalfields Ltd. and Ors. v. Kalyan … v. Commissioner of Central Excise (supra) dealt with a statutory appeal under Section 35(g) of the Excise Act and the law as laid down therein

State of Kerala vs Rajan T.V.

Court : Kerala

v. Union of India (AIR 1978 SC 514). Going by the decision in Prahlad Singh v. State of Rajasthan & Ors. [1990 Cr.L.J 1688 (Raj)], to which we respectfully agree, the question whether a case is triable … OF HIGH COURT OF KERALA APPELLANTS/RESPONDENTS IN THE WRIT PETITION: 1 THE EXCISE COMMISSIONER COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM-695 033. 2 THE DEPUTY COMMISSIONER OF EXCISE, … subsequently, all these amendments were brought into the Principal Act viz., the Abkari Act as per the Abkari (Amendment) Act, 2018 (Act 25 of 2018) published in Kerala Gazette Extraordinary No.1812 dated 6.7.2018,with effect from 21.12.20175. Hereafter in … toddy, should not be cancelled. W.A.2451/2018 & Conn. 11 Pending proceedings, the licences and privileges were suspended … the Abkari Act, 1077. Upon registration of abkari offences against them under Section 57(a) of the Abkari Act, the respective licensees were issued with show