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Commissioner of Income-tax, Patiala Vs. Patram Dass Raja Ram Beri

Court : Punjab and Haryana

Reported in : AIR1982P& H1

..... offences and prosecutions. as a matter of legislative history, it may be noticed that section 276cc was substituted for the earlier section 276c by the taxation laws (amendment) act, 1975 with effect from 1-10-1975. its stringent provisions deserve notice in extenso:'failure to furnish returns of income. if a person wilfully fails to furnish ..... behalf of the respondent-assessee. however, in view of the fact that sub-section (4a) and sub-section (4b) have been omitted by the taxation laws (amendment) act, 1975 with effect from 1-10-1975, it is now wholly unnecessary to advert thereto.25a. even from the aforesaid bird's eye view of the statutory provision ..... in this specific context of a penalty in a taxing statute in the following words which bear repetition (at pp. 2287, 2288) :'* * * the criminal procedure code, customs and excise laws and several other penal statutes in india have used diction which accepts forfeiture as a kind of penalty. when discussing the rulings of this court, we .....

P. Raghavender Vs. the Hon'ble High Court of Andhra Pradesh rep. by th ...

Court : Andhra Pradesh

Reported in : 2006(5)ALD566

..... of this court in writ petition no. 14670 of 1993 based on the dicta of the supreme court. the petitioner is placed in no better position by reason of the amendment act of 1998. considering the question from every stand point, we have therefore no hesitation in rejecting the contention of the learned counsel for the petitioner.33. the above judgment ..... him was dismissed by the division bench vide order dated 10-12-1993. however, by taking shelter of sub-section (1-a) of section 3, which was inserted by amendment act of 1998, he filed writ petition no. 17408 of 1999 for invalidation of his retirement by contending that the decision to retire him was taken without following the procedure prescribed ..... 6-1-1992 and as district and sessions judge, grade-i with effect from 8-4-2002. in terms of the substantive part of section 3(1a) of the act, as amended on 22-7-1998, he would have retired from service on 31-7-2007, but, on the recommendations made by high court, the state government issued g.o. .....

P.V. Narsimha Rao Vs. Central Bureau of Investigation

Court : Delhi

Reported in : 1997VAD(Delhi)265; 68(1997)DLT553; 1997(43)DRJ108; 1997RLR567

..... part in the proceedings of, a house of parliament or any committee thereof as they apply in relation to members of parliament.' (18) before the constitution (44th amendment) act, 1978 in clause (3) instead of the words 'shall be those of that house and of its members and committees immediately before the coming into force of section ..... superior courts' having exclusive power over all matters within their claimed jurisdiction. as expressed by coke cj (1 inst. 15): 'every court of justice hath rules and customs for its directions.... it is lex et consuetude parliament that all weighty matters in any parliament moved concerning the peers of the realm, or common in parliament assembled, ..... that a crime committed in the house of commons or by its order would not thereby be considered outside their jurisdiction [see: sir william anson, the law and custom of the constitution 5th ed., vol. i, p. 186). the position in india is no different. (42) that jurisdiction of courts is not ousted is accepted .....

State Bank of India and Others Vs. State of Maharashtra, through the S ...

Court : Mumbai

..... or before 30th september, 2013 such instrument which are executed prior to the commencement of the date of maharashtra tax law (levy and amendment) act 2013 (maharashtra act viii of 2013) in which proper stamp duty is not paid and to forward it to the collector for recovery and on failure to ..... has undergone a radical change by passage of time. in the modern era banks and financial institutions are undertaking multiple assignments for their clients, customers and constituents and others located nationally and internationally. a large number of dealings and transactions so also services rendered by banks and financial institutions resulting ..... financial institutions are not the only entities who are parties or the beneficiaries of the commercial contracts or agreements. there are various government authorities such as customs, excise, director general of foreign trade and private parties such as real estate companies, insurance companies, share brokers, mutual fund companies, telecom and .....

J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443

..... therefore, section 209(1) recognizes the receipt and expenditure as well as assets and liabilities; that, prior to substitution of section 209(3) by the companies act (amendment) act, 1988 w.e.f. 15.6.88, did not provide for keeping the books of account on accrual basis. however, based on the report of sachar ..... is lower. however, they carry long term investments at cost. they provide for permanent diminution in value of long term investment125. similarly, in case the company pays customs duty under section 43b of rs. 100. for tax purpose, that company is entitled to deduction of rs. 100/- in the year it makes payment. but ..... of exchange. (10) advances recoverable incash or in kind or for value to be received, e.g., rates, taxes, insurance,etc. (11) ***] (12) balances with customs,port trust, etc. (where payable on demand). unsecured loans:miscellaneous expenditure (to the extent not written offor adjusted): +loans from directors, managershould be shown separately. interest accrued ant .....

K.P. Raveendran and anr. Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR2005Ker319; 2006(1)KLT427

..... relationship between the state government and the urban local bodies with respect to different matters. accordingly, part ixa was introduced in the constitution as per the constitution (74th amendment) act, 1992 which came into force with effect from 1-6-1993.10. thus, while part ix deals exclusively with the panchayats, part ixa deals exclusively with the ..... in the constitution certain basic and essential features of panchayat raj institutions to impart certainty, continuity and strength to them. it was accordingly that the constitution (73rd amendment) act, 1992 was passed by the parliament and came into force on 24-4-1993.9. in many states, local bodies had become weak and ineffective on account ..... apply and that, therefore, the power of the governor to notify under article 243q(2) includes a power to de-notify, amend or alter the said notification, by virtue of section 21 of the general clauses act. reference was made to the decision of the apex court in k. p. khetan v. union of india, : ( .....

Smt. Selvi and ors. Vs. State of Karnataka

Court : Supreme Court of India

..... process'. it must also be emphasized that articles 20 and 21 have a non-derogable status within part iii of our constitution because the constitution (fourty-fourth amendment) act, 1978 mandated that the right to move any court for the enforcement of these rights cannot be suspended even during the operation of a proclamation of emergency. ..... to do under article 22(1) of the constitution] for the purpose of holding an inquiry into the infringement of the provisions of the sea customs act which he has reason to believe has taken place, there is no formal accusation of an offence. in the case of an offence by infringement of the ..... that may enable a precise identification of the subject's mental responses to specific stimuli could potentially be used for market-research by business concerns for surveying customer preferences and developing targeted advertising schemes. they could also be used to judge mental skills in the educational and employment-related settings since cognitive responses are .....

Technova Tapes (India) Private Limited, Represented by Its Director A. ...

Court : Karnataka

..... begin to run in computing the period of five years from the date of incorporation of the amendment, namely, the proviso to section 22 which has come into force with effect from 13.12.2000, in terms of the companies amendment act, 2000 and therefore, the period of five years would expire on or before 12.12.2005 and ..... limitation (see: s.s. gadgil v. lal and co. : air 1965 sc 171).it would be useful to extract the unamended section 22 of the companies act, as well as the amended section 22 , for a better understanding of the rival contentions of the parties.unamended section 22 rectification of name of company - (1) if through inadvertence, or ..... that would arise for consideration by this court is, whether an application under section 22 of the companies act, 1956, as amended by the trade marks act, 1999, in terms of section 158 and the schedule thereto of the trades marks act, 1999, was maintainable, at the instance of the second respondent there in before the first respondent against the .....

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

..... satisfy human needs. it is this economic concept based on the legal principle of equivalence which now stands incorporated in the constitution vide the constitution (eighty-eighth amendment) act, 2003. further, it is important to note that "service tax" is a value added tax which, in turn, is a general tax which applies ..... enumerated services viz. financial leasing services. these include long-term financing by banks and other financial institutions (including nbfcs). these are services rendered to their customers which comes within the meaning of the expression "taxable services" as defined in section 65(105)(zm). the taxable event under the impugned law is the ..... delineated at the outset the essential features of service tax to mean that it is leviable only on services provided by the service provider to its customer and it is fundamentally and inseparably connected with the value addition. the learned senior counsel has further submitted that renting of immovable property for use in .....

Commissioner of Customs, Chennai Vs. Hewlett Packard India Sales (P) L ...

Court : Supreme Court of India

Reported in : 2007(121)ECC127; 2007LC127(SC); 2007(215)ELT484(SC); JT2007(10)SC521; 2007(10)SCALE535; (2007)8SCC404

..... that the software-loaded hard discs are classifiable under heading 85.24 of the first schedule to customs tariff act, 1985 (in short 'tariff act'). it was further held that respondent will be eligible for duty exemption under notification no.21/2002-cus as amended. it was held that rest of the machine would be classified under heading 84.71. 2. ..... background facts in a nutshell are as follows:the department had demanded customs duty of about rs.5.9 ..... crores from the respondent by classifying goods imported by them under heading 84.71 of the first schedule of the act and denying them benefit of exemption notification no.21/2000-cus. dated 1.3.2002 (as amended). demand was questioned before cestat. an .....