Judgment Search Results Home > Cases Phrase: central silk board amendment act 2006 Sorted by: recent Page 17 of about 37,288 results (0.296 seconds)

Commercial Taxes Officer, Anti Evasion I Vs. R.T. Export Limited

Court : Rajasthan

Reported in : (2007)10VST611(Raj)

..... instant revision petitions have been filed by the revenue against the order of the tax board dated october 29, 2004 whereby the tax and interest levied upon the assessee have been set aside.2. ..... counsel for the respondent has further brought to my notice that the amendment has been made in the above referred notification no. f. 4 (67) fd/gr. ..... iv/88-20 dated march 8, 1988 (annexure 6) in exercise of powers conferred under section 8(5) of the central sales tax act, 1956 read with section 21 of the general clauses act, 1897. ..... i find substance in the submission made by the counsel for the respondent and in the judgment of the tax board notification no. f. 4 (67) fd/gr. .....

S. Harpreet Singh Chawla and anr. Vs. Ceat Ltd. and anr.

Court : Delhi

Reported in : 134(2006)DLT378; 2007(97)DRJ377

..... instant tenancy had no protection of the delhi rent control act 1958 for the reason, by virtue of amendments made in the year 1988 to the delhi rent control act 1958, where rent was above rs. ..... 1 was fully aware that when tenancy was determined in the year 1991 it did not have protection of the delhi rent control act 1958 and thereforee after it was served with a notice determining the lease, it had no right to occupy the suit property.36. ..... but, i would be failing to note that vide sub-section (2) of section 74 of the indian evidence act, 1872, public records kept of private documents is a public document and in terms of sections 76 and 77 of the indian evidence act production of certified copies of these documents would be proved of the contents of the document.70. ..... being a mere change in name, in exercise of my inherent powers i amend the memo of parties to correct name of defendant no. ..... however, counsel for the plaintiffs is directed to file an amended memo of parties within four weeks.35. ..... it is unfortunate that counsel for the plaintiffs has not bothered to file an appropriate application for amendment in the memo of parties. ..... 3,500/-, delhi rent control act 1958 ceased to apply to the said premises. .....

Maruthi Constructions Vs. Government of A.P. and anr.

Court : Andhra Pradesh

Reported in : (2007)10VST362(AP)

..... constitution and clause (29a) came to be inserted in article 366 by the constitution (forty-sixth amendment) act, 1982, which, insofar as relevant for the present purpose, reads as follows:(29a) 'tax on the sale or purchase of goods' includes--(a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods ..... they were purchased;(j) all amounts for which the goods specified in the third schedule are transferred by a dealer when such sales are exempt from the tax liable, under any of the provisions of the act, provided that the goods are transferred by the dealer as the same goods as they were purchased;(k) all amount for which the goods specified in the fourth schedule are transferred by the dealer in ..... any works contract other than the category of contracts notified by the government under sub-section (2), so opts, the assessing authority of the area may accept, in lieu of the amount of tax payable by him under the act during the year, by way of composition, [an amount at the rate of four paise on every rupee] of the total amount paid or payable to the dealer towards execution of the works contract:(4) nothing contained in sub- ..... execution of works contract which are transferred in the course of inter-state trade or commerce under section 3 or transferred outside the state under section 4 or transferred in the course of import or export under section 5 of the central sales tax act, 1956 ..... 8853 of 2006 are taken as representative facts in these .....

Mohd. Akram Ansari Vs. the Chief Election Commissioner and ors.

Court : Delhi

Reported in : 133(2006)DLT135

..... there is no need to discuss these contentions in much detail, or to appreciate the evidence on record owing to the following statute which has been published in the delhi gazette, thursday, april 27, 2006:the wakf (delhi amendment) act, 2006(delhi act 3 of 2006)24th april, 2006 (as passed by the legislative assembly of the national capital territory of delhi on the 8th march, 2006. ..... lekhi's contention is that section 1(3) unequivocally spells out that the amending act 3 of 2006 would come into force on the date of its publication in the official gazette, that is, 24.4.2006. ..... short title, extent and commencement--(1) this act may be called the wakf (delhi amendment) act, 2006. ..... the effect of 2006 amendment act is that respondent no. ..... hence, any post which is filled-up under the wakf act would not be a post under the central government or the state government and, thereforee, could not legitimately be construed as an office of profit.8. ..... it is hereby declared that the offices of the chairperson or members of the board constituted for union territory of delhi shall not be disqualified and shall be deemed never to have been disqualified for being chosen as, or for being, a member or the legislative assembly of national capital territory of delhi.the effect of this amendment is the creation of parity between members of parliament and the delhi assembly against possible disqualification for holding an 'office of profit.9. mr. ..... lekhi has also drawn attention to gwalior ryons silk mfg. .....

Agarwal Packaging Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2008)112ITD240(Pune.)

..... in that decision, the hon'ble court, on page 27, pointed out that the uncontroverted factual position in the present case is that it was on the basis of the above permission of the board contained in circular dated 04.10.1969, which was in operation during the entire accounting year corresponding to the assessment year 1972-73 and on the first date of the said assessment year, that the entire cost of acquiring ..... the court pointed out that such amendment will not apply to assessment year 1980-81 because if board wanted to do so, then, it could have amended the rule with effect from 01.04.1980, in stead of bringing the amendment into force at once.therefore, it follows that if a rule is amended with effect from 24.07.1980, it shall be applicable to the immediately following ay, i.e. ..... the issue in that case was regarding the applicability of the circular issued by the central board of direct taxes, in which all the expenses incurred on production of film were allowed to be deducted in the very first year of the exhibition of the film. ..... been included in the total income and, therefore, it follows that expenditure incurred in keeping this policy subsisting cannot be allowed as expenditure.3.6 in the rejoinder, the learned counsel emphasized on the words "received" used in section 28(vi) of the act.4.1 we have considered the facts of the case and rival submissions. ..... orkay silk mills pvt. .....

Lankashi Tea and Seed Estates P. Ltd. and anr. Vs. Commissioner of Tax ...

Court : Guwahati

..... has contended that although there is no dispute that there is no provision akin to section 43b of the central act contained in the assam act so as to restrict the availability of deduction on the ground that the amount be deducted only if it is paid within the specified period as contained under the central act, both the revenue authorities below misconstrued the amended provision to section 8(2)(f)(vii) of the assam act as the provision added in sub-clause (vii) does not fetter the expenditure (not being ..... . that being so, we are of the considered view that the amended proviso insists on fulfilment of certain mandatory condition to the effect that the cess on green tea leaves is admissible for deduction under the assam act subject to the restriction imposed by section 43b of the central act providing for deduction of such cess on actual payment basis in order to make the enactment workable.taxing statute:58 ..... it is further contended by both learned senior counsel that after such amendment, if an expenditure is admissible for deduction, under the central act, the same cannot be disallowed as deduction from the agricultural income on the ground that the same cannot actually be allowed as deduction under the central act because of the provisions of section 43b of the central act. .....

Bharat Battery Manufacturing Company Pvt. Ltd. Vs. Union of India (Uoi ...

Court : Delhi

Reported in : 131(2006)DLT575; 2006(89)DRJ30

..... for making the award.v) upon every and any such reference the assessment of the cost incidental to the reference and award respectively shall be in the discretion of the arbitrator.vi) subject as aforesaid, the arbitration act, 1940 and the rules there under and any statutory modification thereof for the time being in force shall be deemed to apply to the arbitration proceedings under this clause.vii) if the value of the claim ..... appoint another arbitrator in place of the outgoing arbitrator in the manner aforesaid.iii) it is further a terms of this contract that no person other than the person appointed by the director general of supplies and disposals as aforesaid should act as arbitrator and that, if for any reason that is not possible, the matter is not to be referred to arbitration at all.iv) the arbitrator may from time to time with the consent of all the parties to the contract enlarge ..... even the central ordinance depot, agra cantt, (direct demanding officer) by letter dated 31.5.2005 also requested the respondent to issue the necessary amendment letter with respect to price increase.6 ..... (2006) 2 scc 638 and it was held that once period of notice had lapsed and the petitioner had moved under section 11(6) of arbitration and conciliation act, 1996, party having right to appoint arbitrator under arbitral agreement loses the right to do so ..... consequently, the petitioner filed the present petition under section 11(6) of the arbitration and conciliation act, 1996 dated 30.3.2006.14. .....

Cto, Anti Evasion-i, Commercial Taxes Vs. Raghvar India Ltd.

Court : Rajasthan

Reported in : RLW2006(3)Raj2028; 2006(4)WLC369

..... since edible oil has not been defined in the punjab general sales tax act nor in the central sales tax act, it would be useful to look to the use of the term 'edible oil ..... said order was amended by the central government by notification ..... the said order of tax board, the revenue has come up under section 86 of the act to this court in revisional jurisdiction ..... oil seeds and edible oils (storage control) order, 1977, was issued by the central government in exercise of its powers under section 3 of the essential commodities act, 1955. ..... going into the controversy as to whether hydrogenated vegetable oil is edible or inedible in either of the circumstance, the assessee would be entitled to exemption under aforesaid notification dated 7.3.94 and, therefore, impugned order of tax board granting benefit to the assessee deserves to be upheld.7. ..... position, the edible oil itself is understood to mean any oil used directly or after processing for human consumption and includes hydrogenated vegetable oil as per notification issued by the central government under essential commodities act. ..... under the amended provisions, 'edible oil' has been defined as under:(g) 'edible oil' means any oil used, directly or after processing, for human consumption and ..... (1) hereby exempts from tax under the said act, the sale or purchase of oil seeds for being used as raw material in the manufacture of edible (or non-ediole) oil in the state, on the following conditions, namely:(1) that such manufactured edible oil is .....

Tensile Steel Ltd. and anr. Vs. Punjab and Sind Bank and ors.

Court : Gujarat

Reported in : AIR2007Guj126; [2007]139CompCas359(Guj); [2007]79SCL570(Guj)

..... that the bank or financial institution may, with the permission of the debts recovery tribunal, on an application made by it, withdraw the application, whether made before or after the enforcement of security interest and recovery of debts laws (amendment) act, 2004 for the purpose of taking action under the securitisation and reconstruction of financial assets and enforcement of security interest ..... by the said amendment a proviso has been added to sub-section (1) of section 15 of the act of 1985 which reads as under:provided further that no reference shall be made to the board for industrial and financial reconstruction after the commencement of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002, where financial assets have been acquired by any securitisation company or reconstruction company under sub-section (1) of section 5 of that act:provided also that on or after ..... gar re-rolling mills : [1994]1scr857 ; of central bank of india v. ..... bank of maharashtra 2006 (1) drtc 339: 2005 clc 1300, held that, (para 11 of clc) '....assuming for a moment that the proviso applies, does the proviso lead to the inference that a creditor has to elect to move either under one of the two acts. ..... 2006 (1) isj banking 263 : 2006 clc 89 held that (para 10) '....it is not mandatory on the part of the bank or financial institution to make an application before the tribunal or to seek permission before invoking the provisions of the securitisation act. .....

Nile Ltd. Vs. Renewable Energy Systems Ltd. and ors.

Court : Andhra Pradesh

Reported in : 2006(3)ALD675; 2006(3)ALT746; [2006]132CompCas169(AP); (2006)6CompLJ547(AP)

..... the question that arose for consideration of the court below was whether, in view of section 22(1) of sica, when the matter is referred to bifr and the same is pending, without the prior approval of the board, the execution cannot be taken up the court below, after considering the rival contentions, dismissed the petition holding that since there is no dispute that the matter was referred to bifr in case no. ..... company or for the appointment of a receiver in respect thereof shall lie or be proceeded with further, except with the consent of the board or, as the case may be, the appellate authority.after amendment section 22(1) read as under :22. ..... preparation or consideration or a sanctioned scheme is under implementation or where an appeal under section 25 relating to an industrial company is pending, then, notwithstanding anything contained in the companies act, 1956, or any other law or the memorandum and articles of association of the industrial company or any other instrument having effect under the said act or other law, no proceedings for the winding up of the industrial company or for execution, distress or the like against any of the properties of the industrial ..... central bank of india air 1998 bom. .....