Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (2003)87ITD359(Hyd.)
..... jewellery. the cwt(a)-ii rejected the claim inter alia with the following remarks : the contention in regard to treating the items of jewellery as antiquities/art treasures appears to be a travesty of facts inasmuch as in the sale proceedings even as late as 1993, the trustees argued in the counter affidavit filed ..... of the 173 items as well. irrefutable documents establish beyond the shadow of doubt that almost all these items fall under the categories of antiquities and art treasures under the antiquities and art treasures act, 1972. therefore these cannot be exported out of india. when the jacob diamond itself has become 100 years old, it is obvious ..... of enamel work and setting, cutting of gems and jewels will support the inference beyond doubt that most of these items are art treasures apart from being antiquities in terms of antiquities and art treasures act, 1972. while making this statement, i have kept in mind the style and other relevant comparative factors of jewellery items .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(4)ALD758; 2003(2)ALT610; (2003)184CTR(AP)596; [2003]262ITR306(AP)
..... the provisions of the wealth tax act suggesting exclusion of the provisions of the antiquities act insofar as it defines 'art treasures'. the antiquities act is a comprehensive law made to regulate the export trade in antiquities and art treasures and to provide for the prevention of smuggling of, and fraudulent dealings in, antiquities. the parliament having considered that it is necessary to make provision in such law ..... defined under the provisions of the wealth tax act. the expression 'art treasure' is defined under the provisions of the antiquities act, according to which 'art treasure' means any 'human work of art'. the director general, archaeological survey of india is conferred with the power to determine whether or not an article is an antiquity or art treasure. in the instant case, there is no dispute whatsoever that the .....
Tag this Judgment!Court : Delhi
Reported in : 129(2006)DLT588; 2006(203)ELT369(Del)
..... accordingly, the learned acmm discharged the accused of all the offences under the customs act, 1962. no complaint had been filed for the violation of any provision of the antiquities and art treasures act, 1972.4. i have heard mr. satish aggarwal, the learned counsel appearing for the directorate of revenue intelligence (dri) as well as the learned counsel for the ..... operate in so far as prosecution is concerned. it is their case that prosecution in respect of the export of such articles can only take place under the antiquities and art treasures act, 1972. this argument was accepted by the learned acmm on the strength of the said decision of a learned single judge of this court in the case ..... a huge sum of rupees. the complaint was filed under sections 132 and 135(1)(a) of the customs act whereas no complaint was filed for the violation of antiquities and art treasurer act, 1972.3. the accused relied upon a decision of a learned single judge of this court in the case of dr. v.j.a. flynn v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC227; 1994(2)ARBLR503(SC); [1994]Supp4SCR582
..... the same without any payment whatsoever; (iv) declare the jacob diamond as private property of nizam of hyderabad, as state property; (v) declare the priceless jewels as regalia and antiquities and art treasurers.2. the main dispute relates to the jewels belonging to the two trusts, namely, heh the nizam's jewellery trust and heh the nizam's supplementary jewellery trust. the writ ..... government of india, whose decision would be final and binding on all concerned.8. besides, the antiquities and art treasures act, 1972 provides for the compulsory acquisition of these antiquities and art treasures for preservation in public places. most of the priceless jewels of the nizam are antiquities and are treasures in view of their being over hundred years old as such are the priceless remains of nation .....
Tag this Judgment!Court : Delhi
Reported in : 119(2005)DLT576
..... exercise of the powers conferred under section 24 of the antiquities and art treasures act, 1972, dr. c. margabandhu, director (antiquities), archaeological survey of india, new delhi is hereby authorised to decide whether any article/objects seized by the cbi/police/income tax and lying in appeal is or is not an antiquity for the purpose of this act, as requested by assistant ..... was specific to these articles. according to the petitioner by virtue of this authorisation dr. c. margabandhu could not have declared the articles in question in this case as antiquities. the petitioner is not willing to take note of the last sentence of this authorisation'he is also authorised to decide other pending cases, if, any, as authorised ..... and 18.10.93 but also other cases which may be pending. this case was pending at that time as the requisition for certifying these objects as antiquities was dated 4.11.93. this dates reflected in the order dated 24.1.94 by which 15 of the articles have been declared as .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR1539; 1991(2)KarLJ76
..... the acquittal of the respondent by first additional chief judicial magistrate, mysore in c.c.no. 2718/1983 in respect of the charge under section 25(2) of the antiquities and art treasures act, 1972 (for short 'the act') and section 98 of the karnataka police act has preferred this appeal.2. the case of the prosecution is that on 9- ..... before the concerned police. during the course of the investigation of the case, it was found out that the respondent herein had kept for sale certain articles which were antiques without registering the same as such in the concerned office as provided by the act and that though he had not been authorised to conduct business in stone idols ..... which were antiques, he had conducted business in the said stone idols and that further in respect of articles 39 to 145 he had not given satisfactory account for the possession of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC498; [1994]Supp4SCR592
..... to assess and evaluate the items of jewellery which could be taken over by the union of india, keeping in view the provisions of antiquities and art treasures act, 1972 (hereinafter the antiquities act). the expert committee inspected the jewellery in the presence of the deputy secretary, ministry of education and in august, 1975 the ..... on 24.10.1979 decided that the antiquities and art treasures rules be amended with a view to declare the identified pieces of jewellery as art treasures and appointed an expert committee to assess the value of 37 items of jewellery and acquire them as art treasures under sections 19 and 20 of the antiquities act. pursuant to this decision, ..... of some more items of jewellery in addition to the seven items declared as art treasures.3. on 12.10.1984 a notification for compulsory acquisition of the 7 items identified as art treasures was issued under section 19(1) of the antiquities act. accordingly, a notice was issued on 31.1.1986 inviting objections, within .....
Tag this Judgment!Court : Karnataka
Reported in : 1999(1)ALD(Cri)865; 1999CriLJ3079; 2000(2)KarLJ163
..... government of india, ministry of human resources and culture department authorising him to file the complaint, lodged the complaint against this petitioner under section 26(2) of the antiquities and art treasures act, 1972 (for short 'the act') read with section 200 of the cr. p.c. for the offence punishable undersection 14(3) read with section 25 ..... aesthetic value and which has been in existence for not less than seventy-five years;(b) 'art treasure' means any human work of art, not being an antiquity, declared by the central government by notification in the official gazette, to be an art treasure for the purposes of this act having regard to its artistic or aesthetic value';therefore, it is ..... reads:'if any question arises whether any article, object or thing or manuscript, record or other document is or is not an antiquity or is or is not an art treasure for the purposes of this act, it shall be referred to the director-general, archaeological survey of india, or to an officer not below .....
Tag this Judgment!Court : Delhi
Reported in : 2006(88)DRJ832
..... is invested with the power to certify whether any article, object or thing or manuscript, record or other document is or is not an antiquity or is and is not an art treasure for the purposes of the act. paintings could have been specifically mentioned, but inexplicably has not. it is not the case of the respondents ..... and thereforee, it was impermissible for them to be exported by virtue of the sundry provisions of the antiquities and art treasures act, 1972 (hereinafter referred to as `the antiquities act').2. section 3 of the antiquities act prohibits the export of `antiquities', which include paintings, as per the definitions in section 2 of the act. section 4 makes the ..... thus:24. power to determine whether or not an article, etc., is antiquity or art treasure.-- if any question arises whether any article, object or thing or manuscript, record or other document is or is not an antiquity or is or is not an art treasure for the purposes of this act, it shall be referred to the director .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC984; 2009CriLJ958; JT2008(12)SC331; 2008(14)SCALE639; (2009)1SCC441; 2009(2)SLJ371(SC)
..... section 406 ipc, while the offences alleged in the second case were section 120b read with section 411 ipc and section 25 of the antiquities and art treasures act, 1972. it is true that the antiquities and art treasures act had not yet come into force on the date when the fir was registered. it is also true that omi narang and ..... manu narang were not extradited for the offence under the antiquities and art treasures act, and, therefore, they could not be tried for that offence in india. but the question whether any of the accused may be tried for a contravention ..... of the antiquities and art treasures act or under the corresponding provision of the earlier act is really irrelevant in deciding whether the two conspiracies are one and the same. the trite argument that .....
Tag this Judgment!