Court : Karnataka
Reported in : ILR2009KAR3072; (2010)27VST447(Karn)
..... the said section 4-b was substituted by new section 4-b and 4-bb with effect from 1-4-1995 by the karnataka tax on entry of goods (amendment) act, 2000 (karnataka act no. 3 of 2003).4. the petitioners submit that the present section 4-b and 4-bb also has in no way cured the defect which has been pointed ..... the charging section in respect of levy of entry tax on motor vehicles. the said section was inserted in the act for the first time with effect from 01.04.1995 by the karnataka tax on entry of goods (amendment act), 1994 (karnataka act no. 45 of 1994). number of writ petition were filed before the high court challenging the constitutional validity of ..... section 4-b of the said act on the ground that it is ultra vires articles 301 and 304(a) of the constitution .....
Tag this Judgment!Court : Chennai
Reported in : 2008BusLR908; 2009(1)CTC227; (2008)8MLJ261
..... -section (1) were in force at all material times.95. both before and after the enactment of the reserve bank of india (amendment) act, 2006, the reserve bank was issuing master circulars on 'risk management and inter bank dealings', in exercise of the power conferred under the foreign exchange regulation ..... order wherein the third currency is hedged against the rupee first. 3. authorised dealers are advised that they should bring to the notice of their customers the possibilities of exchange losses arising due to adverse exchange rate fluctuations occurring before hedges are completed, besides protecting themselves against default risk by taking suitable ..... in respect of the foreign currency, in which their receivables or payables are denominated, against the indian rupee. but these circulars acknowledged the fact that the customers may at times, wish to hedge against a third currency instead of the rupee. therefore these circulars permitted the authorised dealers to provide forward sale or .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC3180; 2007(4)AWC3851(SC); 2008(1)BomCR454; 2007(10)SCALE391; (2007)7SCC555; 2007AIRSCW5782
..... 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:provided further that, for the purpose of clause (ii) of this sub-section, the market value in respect of land included in any ..... statute purported to be regulating and that alternative is to be rejected which will introduce uncertainty, friction or confusion with the working of the system. [see collector of customs v. digvijaysinhji spinning & weaving mills ltd. : 1983ecr2163d(sc) , at page 899 and his holiness kesvananda bharati v. state of kerala : air1973sc1461 ].23. the ..... an earlier statute which become applicable in certain circumstances are to be made use of for the purpose of the later act also. examples of this type of legislation are to be seen in collector of customs v. nathella sampathu chetty : 1983ecr2198d(sc) , new central jute mills co. ltd. v. assistant collector of central .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC254; 2008(2)ALD(Cri)945; 2008(133)ECC167; 2008(159)LC167(SC); 2008(231)ELT397(SC); RLW2008(4)SC3251; 2008(13)SCALE171
..... issues raised by the union of india in the appeal, let us examine the relevant provisions of the customs act, 1962.18. the act consolidates and amends the law relating to customs. chapter iv empowers the central government to prohibit import or export of goods of specified description. chapters ..... iva to ivc relate to detection of illegally imported goods, prevention of disposal thereof, etc.19. chapter xiii (sections 100-110) is an important chapter and deals with search, seizure and arrest. sections 100-03 authorise custom ..... bail should be heard only by the court of competent jurisdiction.40. it may be stated that section 438 has been amended by the code of criminal procedure (amendment) act, 2005 which now provides for hearing of public prosecutor before granting an application for anticipatory bail. sub-sections (1a) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC2303; 2004(2)AWC1995(SC); JT2004(Suppl1)SC228; 2004(5)SCALE267; (2004)6SCC626; (2004)2UPLBEC1385
..... has not secured any quota and in that view of the matter, the impugned judgment cannot be faulted with. constitutional and legislative scheme: 19. constitution 73rd amendment act, 1992 was enacted with a view to provide for democracy at the grass-root level. 'panchayat' is an institution of self-governance at the village, ..... upholding the validity of the statute and took the view that the hare system of proportional representation, which the legislature was seeking to incorporate into an amendment to the charter of the city of providence, was violative of a section of the state constitution providing that citizens meeting certain residence qualifications should ..... to the said post is governed by the provisions of section 237 of the uttar pradesh kshettra panchayats and zila panchayats adhiniyam, 1961 (for short 'the act'). the act has been adopted by the state of uttaranchal. the rules known as uttar pradesh zila panchayats (election of adhyaksha and up-adhyaksha and settlement of election .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC450; 2006(1)ALD10(SC); 2005(3)ARBLR285(SC); 2006(1)AWC538(SC); 2006(1)BomCR585; [2005]128CompCas465(SC); (2006)2CompLJ7(SC); 2005(5)CTC302; (2006)3GLR2097; [2006(1
..... member - states to give due consideration to the model law to have uniformity in arbitration procedure which resulted in passing of the arbitration and conciliation act, 1996. the act is a complete code in itself and consolidates and amends the law relating to domestic arbitration, international commercial arbitration and enforcement of foreign arbitral awards. the preamble expressly refers to uncitral model law on ..... finance ltd., the court held that the order passed by the chief justice under section 11 of the act was administrative in nature. referring to a decision of the constitution bench in indo-china steam navigation co. ltd. v. jasjit singh, additional collector of customs and ors., : 1964crilj234, the court observed that it is well settled that a petition under article 136 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC2750; 2010(1)BomCR463; JT2009(10)SC157; 2009(10)SCALE148; (2009)8SCC235; (2009)24VST552(SC); 2009AIRSCW5189
..... subject to the terms and conditions specified in clause (b), on and with effect from the date of coming into force of the bombay entertainments duty (amendment) act, 2001 (mah. ii of 2002), there shall be levied and collected by the state government from the proprietor of a multiplex theatre complex the duty in respect of ..... enriched.{see union of india and ors. v. solar pesticides pvt. ltd. and ors. (2000) 2 scc 703}.in sahakari khand udyog mandal ltd. v. commissioner of central excise & customs : 2005(181)elt328(sc) , this court has held:45. from the above discussion, it is clear that the doctrine of 'unjust enrichment' is based on equity and has been ..... they would be entitled to retain the benefit thereof. whether a statute expressly confers power on an assessee to realize the amount of tax payable to the state from its customers or not, in our opinion, is wholly immaterial. the fact remains that it has to collect such taxes which are to be collected from the consumers and are required .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007CriLJ2102
..... in respect of all or any of the offences enumerated in s.6(1)(a) and (b) of criminal law amendment act, 1952 for non-compliance of mandatory provision contained in section 5-a of the prevention of corruption act, 1947. in a.r. antulay (supra), justice d.a. desai, speaking for the constitution bench, after analyzing the ..... of offences, etc notwithstanding anything contained in the code of criminal procedure, 1973 (2 of 1974),-(a.) no court shall take cognizance of an offence punishable under this act except upon a complaint, in writing made by-(i) the director;(ii) any other authorized officer;(iii) any person aggrieved; or(iv) a recognised consumer association whether ..... (i) section 187-a of sea customs act, 1878 (ii) section 97 of gold control act, 1968(iii) section 6 of import and export control act, 1947 (iv) section 271 and section 279 of the income tax act, 1961 (v) section 61 of the foreign exchange regulation act, 1973, (vi) section 621 of the companies act, 1956 and (vii) section 77 of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2006(3)ALD82(SC); JT2006(4)SC482; 2006(3)SCALE617; (2006)4SCC162
..... its progeny. so far as the a.p. act, 1977 is concerned, there is no total ban on slaughter of buffaloes. therefore, in our view, this ..... the. present case, we are concerned with the a.p. act, 1977 which does not impose a total ban on slaughter of a particular type bovine animal, whereas in mirzapur's case (supra) this court dealt with the provisions of bombay animal preservation (gujarat amendment) act, 1994 which imposes a total ban on slaughter of cow and ..... its progeny since slaughtering or killing of cows and calves or bullocks or oxen was considered an unpardonable sin and was considered as being opposed to sentiments, customs and religious beliefs of the natives of coorg called ' kodavas'. further all these religious sentiments had for long received statutory protection and had been followed before .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)
..... of excise specified under clauses (i) and (ii) above, shall be utilised only towards payment of duty of excise leviable under the said additional duties of excise (textiles and textile articles) act, or the national calamity contingent duty leviable under section 136 of the finance act, 2001 as amended by clause 161 of the ..... section 136 of the finance act, 2001 (14 of 2001), as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; andiii. the additional duty leviable under section 3 of the customs tariff act, equivalent to the duty .....
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