Court : Andhra Pradesh
Reported in : AIR2009AP32; 2008(6)ALD209; 2009(6)ALT97; [2009]147CompCas172(AP); [2010]97SCL27(AP)
..... such application has been made or is made before or after the order for the winding-up of the company, or before or after the commencement of the companies (amendment) act, 1960.(3) any suit or proceeding by or against the company which is pending in any court other than that in which the winding-up of the company ..... 4) nothing in sub-section (1) or sub-section (3) shall apply to any proceeding pending in appeal before the supreme court or a high court.18. in the customs act, sections 72 and 142 are relevant. in the order under appeal, extensive discussion was undertaken, with reference to these provisions. they read as under:section 72 : goods improperly ..... other forum. by no stretch of imagination, the company court can be said to have the jurisdiction to pronounce upon the legality, or otherwise of the proceedings arising under the customs act.37. for the foregoing reasons, we allow the appeal, and set aside the order in company application no. 906 of 2004, dated 3.9.2004; holding that:(a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(2)ALT611
..... assume some importance and it is pertinent to note that section 3(3)(h) of the act has been introduced by the enforcement of security interest and recovery of the debts laws (amendment) act 2004. section 2 of the act deals with definitions and section 2(b) defines 'asset reconstruction' as:unless the context otherwise requires 'asset ..... permit at any stage any further person to participate in the process and may provide additional information, procedure, guidelines and draft documentation and make suitable revisions and/or amendments, where necessary. expressors shall have no objection to the same.further, the litigation impact statement, appendix-i, also had been pointed out. the certificate from chartered ..... mentioned in paragraph 1 above, but also for the fact that we have the experience in setting up a power project and also running it with tariff being the lowest in the country amongst the private sector ipps set up in the country so far.we may also add that for any reason our .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2010]153CompCas497(SC); JT2009(3)SC216; 2009(3)SCALE451; (2009)4SCC94; (2009)12VatReporter137; (2009)21VST505(SC); JT2009(1)SC216
..... interpreted the expression 'any sale held without leave of the court of any of the properties' which were added in section 232(1) of the indian companies act, 1913 by amending act no. xxii of 1936 and held that the said expression refers only to sales held through the intervention of the court and not to sales effected by ..... section 31a lays down that where a decree or order was passed by any court before the commencement of the recovery of debts due to banks and financial institutions (amendment) act, 2000 and the same had not been executed, then the decree-holder can apply to the tribunal for recovery of the amount. sub-section (1) of section ..... it will have priority over the dues of customs. a two-judge bench of this court referred to the non obstante clause contained in section 46b of the sfc act and provisions of priority contained in section 529a of the companies act as also the provisions of epf act and the employees state insurance act, the judgments in builders supply corporation v .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(7)SCALE117; (2008)8SCC681; [2008]15STT375; (2008)17VST182(SC); 2008(8)SCC681; 2008(3)Supreme693
..... of the expression 'tax on the sale or purchase of goods' as contained in clause 29-a of that article after its amendment by the forty-sixth amendment act, 1982 and observed that sub-clauses (c) & (d) of the amended definition were relevant to the controversy before the court. the two clauses are as follows:366 (29-a) - 'tax ..... of duty free licences. paragraph 7.25 described duty entitlement pass book as follows:the objective of duty entitlement passbook scheme is to neutralize the incidence of basic customs duty on the import content of the export product. the neutralization shall be provided by way of grant of duty credit against the export product. the duty ..... under the scheme shall be calculated by taking into account the deemed import content of the said export product as per standard input output norms and determine basic customs duty payable on such deemed imports. the value addition achieved by export of such product shall also be taken into account while determining the rate of duty .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(3)MhLj881
..... land shall be the market value at the date of declaration in the official gazette made for acquiring the land afresh.] provisions of land acquisition act, 1894 as amended by 1984 amendment act:--4. publication of preliminary notification and powers of officers thereupon.-- (1) whenever it appears to the (appropriate government) that land in any locality ..... purposes of determining the market value of land in respect of which proceedings for acquisition commenced before the commencement of the maharashtra regional and town planning (second amendment) act, 1972 (mah. xi of 1973); provided further that for the purpose clause (ii) of this sub-section, the market value in respect of land ..... at present a small cargo hub is already in operation from sonegaon airport and in respect of which government of india under section 7 of the customs act, 1962 has notified nagpur airport for loading of export cargo and unloading of import cargo. even central excise commissioner has notified the said fact to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(129)ECC115; 2008(155)LC115(SC); 2008(227)ELT20(SC); 2008(8)SCALE660; (2008)7SCC520; 2008(13)SCC579; 2009AIRSCW379
..... ') and falling within the chapter 72 or 73 of the said schedule on which the duty of excise leviable under the said schedule or the additional duty leviable under the customs tariff act, 1975 (51 of 1975), as the case may be, has already been paid:provided further that no credit of the duty paid on the inputs has been taken under ..... rods falling under sub-heading 7228.30 and steel ingots falling under sub-heading 7226.20 of central excise and tariff act, 1985 (for short 'the tariff act'). the government of india vide notification no. 208/83-ce dated 1st august, 1983, as amended by notification no. 90/88-ce dated 1.3.1988 and notification no. 202/88-ce dated 20.5. ..... on the invoices issued by the traders, had not been rebutted by the assessee and also that they fell within the definition of 'waste and scrap' before and after the amendment.14. attention of the tribunal had also been drawn to its earlier decision in the case of the same assessee, where the benefit of notification no. 208/83-ce .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(56)BLJR1790; 2008BusLR545(SC); 2008(129)ECC1; 2008(155)LC1(SC); 2008(227)ELT497(SC); 2008(9)SCALE277; (2008)8SCC369; (2008)15VST256(SC); 2008AIRSCW5621
..... they were items nos. 6 and 36. item 6 vegetables - except when sold in sealed containers. item 36 betel leaves. the schedule was amended by the c.p. & berar sales tax amendment act (act xvi of 1948) by which item no. 36 was omitted. it is contended that in spite of this omission they were exempt from sales tax ..... and `vegetable' (except in the strictly botanical sense) include `nuts' of any sort. it is of considerable interest, also, to note that in the tariff rates under the customs act (which, as a revenue act, i consider to be in pari material), separate items are set up for fruits, for vegetables, and also for `nuts of all kinds, not otherwise ..... clearly held;.there were two items in the schedule, namely, item 6, 'vegetables', and item 36, 'betel leaves', and subsequently item no. 36 was deleted by an amendment of the act. this court held that the use of two distinct and different items, i.e., 'vegetables' and 'betel leaves' and the subsequent removal of betel leaves from the schedule .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(1)ALLMR64; 2005(6)BomCR492; (2005)107BOMLR890; 2006(193)ELT385(Bom); 2007[8]STR84
..... by the statue, the party must exhaust the statutory remedy before resorting to writ jurisdiction.36. except for a period when article 226 was amended by the constitution (42nd amendment) act, 1976, the power relating to alternative remedy has been considered to be a rule of self imposed limitation. it is essentially a rule ..... :3. the petitioner no.1 -m/s.kelloggs india private limited is engaged, inter alia; in manufacture of excisable goods falling under the central excise tariff act, 1985 ('tariff act' for short).4. it appears that the samples of the product of the petitioners known as 'chocos' were analysed by the deputy chief chemist, central ..... order dated 18th september, 2000 rejected their appeal.9. being aggrieved by the aforesaid order of the first appellate authority, petitioners carried further appeal to the customs excise and gold control appellate tribunal ('tribunal' for short).10. the tribunal vide its order dated 16th may, 2001 set aside the impugned order impugned before .....
Tag this Judgment!Court : Delhi
Reported in : 146(2008)DLT455
..... constitution bench comprising five members of the larger stc case. the facts were that a vessel had contravened the provisions of section 52-a of the sea customs act when it entered the calcutta port. learned counsel for the petitioner had sought to argue that if means read was not an essential element of section 52 ..... its immense impact on the population requires its availability only to citizens. eco soc in terms acknowledges and advocates the wisdom in preserving all existing cultures and customs. if freedom of speech and expression is made available to foreign entities it would directly result in imposing their foreign cultural values on our society. in fact ..... sub-section (1) of section 11 of the act, (b) empowering the trai to fix terms and conditions of interconnectivity between service providers, (c) tariff setting function of trai has been brought under the purview of sub-section (3) of section 11. by means of this very amendment the tdsat had also been established which by section .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951
..... subject has been placed in the 'concurrent list' (list iii). entry 17a reads thus:'entry 17a:- (f) forest' this has been inserted by the constitution (forty second amendment) act, 1976, section 57 ( with effect from 3rd january, 1977). the net result of this is that by virtue of articles 245 and 246 of the constitution of india, ..... bare perusal of the same would indicate that notwithstanding anything contained in any law for the time being in force or any settlement, grant, agreement, usage, custom or any decree or order of any court, tribunal or authority or any other document, with effect on and from 30th august, 1975 all private forests ..... 76. in the earlier times, the regulation of people's use of forest was through local customs. these customarily regulated practices were regularised by an express enactment for the first time by the then government through the forest act, 1865. this act did not cover private forest. governmental control on the private forest was then felt necessary. the .....
Tag this Judgment!