Judgment Search Results Home > Cases Phrase: delhi entertainments and betting tax amendment act 2009 14dec09 Court: chennai Page 1 of about 79 results (0.132 seconds)

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... prayer in the writ petition was for writ of mandamus to declare the provisions of section 2(a) and 2(aa), 2(m) (vi), section 7(1) and section 8(2) of the delhi entertainments and betting tax act, 1996 and rules 12a, 26a and 31 of the delhi entertainments and betting tax, (amendment) rules, 2010 enacted to include dth services under the ambit of the act as unconstitutional and ultra vires the constitution of india. ..... challenged before the delhi high court were sections 2(a), 2(aa), 2(m)(vi), 7(1), 8(2) of the delhi entertainments and betting tax act, 1996 and rules 12a, 26a, 31, as amended by the delhi entertainments and betting tax (amendment) rules, 2010. ..... a matter of record that the second writ petition in w.p.no.4302 of 2012 before the delhi high court, challenging the levy of service tax, was rejected by the delhi high court, by order dated 20th july, 2012, by referring to the earlier decision of the delhi high court as to the sustainability of service tax as well as entertainment tax and the decision of the delhi high court on the delhi entertainments and betting tax act was challenged before the supreme court in civil appeal no.2147 of 2012 and the same is pending. ..... of punjab and another) and uttar pradesh high court in w.p.no.1819 of 2009 etc. ..... above-said question as to whether the state legislature is competent to levy entertainment tax on dth, was also considered by the allahabad high court vide order dated 20.07.2012 made in writ tax no.1819 of 2009 (sun direct tv pvt. .....

Entertaining Enterprises, Madras and ors. Vs. State of Tamil Nadu and ...

Court : Chennai

Reported in : AIR1984Mad278

..... entertainment and betting tax act, 1937 came up for consideration, the said expression has been used in a very wide sense so as to include within its ambit entertainment of any kind including one which may be purely educative, in that case, there was a video show and claimed ;o be of educative value, and the question arose whether it was entertainment. ..... raman, that under the copyright act, there is no copyright in respect of the video film and that so long as the act is not amended providing for a copyright in a video film, the provision in section 9(2) requiring a consent letter from the so-called owner of the copyright cannot be held to be valid.17. ..... thus, the certification contemplated by the cinematograph certification rules, 1983 as amended is only in respect of public exhibition of video films, and it does not apply to exhibition of films to a restricted audience such as family members or their friends in their residence. ..... , could not have been conceivably comprehended in the expression 'public servant' and the law did not undergo any change since the amendment, and therefore, apart from anything else, on historical evolution of s. ..... raman, is right in his contention that in the guise of an incidental provision, the state legislature has practically amended the copyright act, in that, they have made the infringement of the copyright a cognizable offence, and has provided more serious punishment for such infringement. .....

A.Kamarunnisa Ghori. Vs. the Chairperson Prevention of Money Launderin ...

Court : Chennai

..... . it is only by virtue of the second proviso inserted by way of amendment under amendment act 21 of 2009 that the director derives his powers, even to attach the property standing in the name of any person ..... 2009, the old paragraph 1 of part b of the schedule to the act, was substituted by a new paragraph 1 by the prevention of money laundering (amendment) act, 2009 ..... money laundering (amendment) act, 2009, the proviso ..... in writing, provisionally attach such property for a period not exceeding one hundred and fifty days from the date of the order, in the manner provided in the second schedule to the income-tax act, 1961 (43 of 1961) and the director or the other officer so authorised by him, as the case may be, shall be deemed to be an officer under sub-rule (e) ..... such belief to be recorded in writing), on the basis of material in his possession, that-(a) any person is in possession of any proceeds of crime;(b) such person has been charged of having committed a scheduled offence; and(c) such proceeds of crime are likely to be concealed, transferred or dealt with in any manner which may result in frustrating any proceedings relating to confiscation of such proceeds of crime under this chapter,he may, by order ..... of 2010 shows that two advocates by name m/s.sivabala murugan and aris mohammed appeared for the hearing on 12.10.2010 at delhi and sought an adjournment. ..... first hearing was fixed at delhi on 6.9.2010, the .....

Associated Cement Companies Ltd. Represented by Its Joint Manager (Acc ...

Court : Chennai

Reported in : (2009)23VST486(Mad)

..... the contention of the petitioner is that under the central sales tax act, the first notice was issued only on 13.1.2009 in respect of the year 2001-2002; the first notice was issued on 30.1.2009 in respect of the assessment year 2002-2003 and the first notice was issued on 30.1.2009 for the year 2003-2004. ..... view was taken by the division bench, even at a time, (before the amendment act 20 of 2002), when the filing of form-f declaration was only optional and not mandatory.24. ..... but normally, the high court should not entertain writ petitions unless it is shown that there is something more in a case, something going to the root of the jurisdiction of the officer, something which would show that it would be a case of palpable injustice to the writ petitioner ..... a statute there is an allegation of infringement of fundamental rights or when on the undisputed facts the taxing authorities are shown to have assumed jurisdiction which they do not possess can be the grounds on which the writ petitions can be entertained. ..... least three contingencies: (i) where the writ petition seeks enforcement of any of the fundamental rights; (ii) where there is failure of principles of natural justice; or (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an act is challenged.the same principles are reiterated in popcorn entertainment v. ..... add that where the proceedings itself are an abuse of process of law the high court in an appropriate case can entertain a writ petition.23. .....

The Commissioner, Hindu Religious and Charitable Endowments Department ...

Court : Chennai

Reported in : (2009)5MLJ1032

..... has been appointed before the trial court and he has given a detailed report which forms part of the records and that in the suit temple, there is no kodimaram, hundi and no collection of money made among the members of the public and in fact as per amendment made to hr & ce act in the year 1999, earlier samadhi has been included as a temple and later the same has been deleted as per tamil nadu act 4 of 2008 and that the deceased batcha reddiar being an affluent ..... person put up temple in a private patta property belonging to him and that he has purchased the property and constructed vinayagar temple and it is a misnomer to say samadhi ..... in the said documents, it is also made mention of that out of the income, after paying the tax, the remaining income can be made use for annaneivethyam etc. .....

Colgate-palmolive (India) Limited Vs. Anchor Health and Beauty Care Pr ...

Court : Chennai

Reported in : (2008)7MLJ1119; 2009(40)PTC653(Mad)

..... (inserted by tamilnadu amendment act 25 of 1960 in its application to the state) making it a punishable offence to release advertisements containing indecent and scurrilous matters or matters intended to blackmail others(iii) the young persons (harmful publications) act, 1956 making it a punishable offence to advertise publications portraying commission of offences, acts of cruelty etc. ..... the cricket association of bengal : [1995]1scr1036 that 'the right to freedom of speech and expression also includes the right to educate, to inform and to entertain and also the right to be educated, informed and entertained. ..... it is stated in the said counter affidavit that in view of the fact that there are several litigations pending between the plaintiff and the defendant, mediation was already initiated before a learned judge of the delhi high court at the instance of the delhi high court and that the plaintiff had suppressed this fact in the plaint. ..... reckitt benckiser (i) ltd 2006 (32) ptc 307, the delhi high court was concerned with an advertisement in which an insecticide by name 'mortein' was shown to be more effective in destroying cockroaches and mosquitoes than the plaintiff's product 'hit', which had two versions, one for mosquitoes and one for cockroaches. ..... 691 high court, delhi plaintiff and the defendant this case relates to the colourof 2002 combination in the container of thetooth powder.interim order granted infavour ofthe plaintiff and the appealagainst thesame is pending.c.s. .....

Ansaldo Energia Spa Represented by Its Authorised Signatory Mr. Lorenz ...

Court : Chennai

Reported in : [2009]310ITR237(Mad); [2009]178TAXMAN57(Mad)

..... of sale was engrafted in the explanation to clause (1)(a) of article 286, as it existed prior to the constitution (sixth amendment) act, which provided that the situs of sale would be where the goods are delivered for consumption. ..... ihhi case, the supreme court had said that all parts of the transaction in question that is transfer of properties in goods as well as payment were carried on outside the indian soil and therefore, the transaction could not have been taxed in india and that, even though the contract was signed in india that is of no material consequence since all activities in connection with off-shore supply were outside india. ..... by taking into account the profit margins of similar companies for the year 2002, the tribunal directed that the profit shall be taxed at 7% in the context of contracts i, iii and iv and that with regard to contract i, 7% profit shall be taken in relation to 75% receipts only, as balance receipts can be attributed ..... because of the permanent establishment and business connection, a percentage of the profits on contract fell under section 9 of the income tax act and were held to be ' ..... [2003]259itr248(delhi) where in fact it was held that the price paid to the assessee was the total contract price which covered all the stages involved in the supply of machinery and that it was not possible to apportion the consideration for design on one part which evidently took place outside the country and the other ..... the judgment of the delhi high court in cit .....

Rajshree Sugars and Chemicals Limited Rep. by Its Director and Chief O ...

Court : Chennai

Reported in : 2008BusLR908; 2009(1)CTC227; (2008)8MLJ261

..... 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 act,1973 and later under the foreign exchange management act, 1999 and the regulations issued thereunder. ..... therefore the learned judge took the view that no injunction can be granted by the high court while exercising ordinary original jurisdiction (entertaining a civil suit), restraining a person from instituting proceedings before the debts recovery tribunal. 44. ..... 3, if the rate of exchange of 1 usd ever touches 1.1200 chf, but never touches 1.2385 chf during the relevant period (22-6-2007 to 15-6-2009), the plaintiff is obliged to buy $ 20 million from the defendant bank at the rate of chf 1.3300 per usd. ..... the transaction may be cloaked behind the forms of genuine commercial transactions; but to establish the bet, it is necessary to prove that the documents are but a cloak and that neither party intended them to have any effective legal operation. ..... after the aforesaid letter dated 12.12.2007, one mrs.rajshree appears to have met the officials of the defendant-bank in delhi and held negotiations for risk mitigation. ..... the statement shows that the plaintiff was aware of a variety of risks associated with the deal, such as market risk, basis risk, operational risk and legal, regulatory and tax risks. .....

Tata Tea Limited, Velonie Estate Vs. the State of Tamil Nadu Represent ...

Court : Chennai

..... even before that act, in order to prevent unjustified layoff, retrenchment and closure, the industrial disputes act, 1947 was amended and chapter v-a was introduced by amendment act 43/1953. ..... it has also to be borne in mind in this connection that in interpreting provisions of beneficial pieces of legislation like the one in hand which is intended to achieve the object of doing social justice to women workers employed in the plantations and which squarely fall within the purview of article 42 of the constitution, the beneficent rule of construction which would enable the woman worker not only to subsist but also to make up her dissipated energy, nurse her ..... for intermittent periods of six days thereby excluding sundays falling within that period for if it were not so, the legislature instead of using the words 'for the period of her actual absence immediately preceding and including the day of her delivery and for the six weeks immediately following that day' would have used the words 'for the working days falling within the period of her actual absence immediately preceding ..... of delivery thereby ensuring that the woman worker gets for the said period not only the amount equalling 100 per cent of the wages which she was previously earning in terms of section 3(n) of the act but also the benefit of the wages for all the sundays and rest days falling within the aforesaid two periods which would ultimately be conducive to the interests of both the woman worker ..... 6966/2009), a.k. .....

A.K. Balaji Vs. Australia

Court : Chennai

..... is stated that allowing entry of foreign law firms without any reciprocal arrangement similar to that of the arrangements prevailing in those foreign countries should not be entertained, and foreign law firms should not be allowed to exploit the indian legal market without actually opening up their domestic markets to the indian lawyers. ..... before enacting the arbitration and conciliation act, 1996 the law commission of india, several representative bodies of trade and industry and experts in the field of arbitration have proposed amendments to the act to make it more responsive to contemporary ..... has referred legal questions involving indian law to senior counsel and law firms in delhi and mumbai which are enrolled with the respective bar councils. ..... as per the data released by the reserve bank of india during 2009, the total out ward investment from india excluding that which was made by banks, had increased 29.6% to ..... loss to the exchequer :(f) such foreign law firms did not get any permission either from the government of india or from the bar council of india, from any state bar council, from the tax department or the reserve bank of india for transacting business within the country and repatriating the funds out of the country. ..... by doing so, they also violate the provisions of income tax laws and immigration laws, and also cause loss of revenue to our country s exchequer ..... respondents categorically assert that they have not violated indian income tax law or any other law. .....