Judgment Search Results Home > Cases Phrase: finance act 1968 chapter i preliminary Court: allahabad Page 8 of about 296 results (0.127 seconds)

Reliance Industries Limited and Others Vs. State of U.P. and Others

Court : Allahabad

..... it may be permissible to fix the situs of sale either by appropriate state legislation or by judge-made law as held by the majority opinion in 20th century finance corporation case we would like to clarify that none of the two can artificially appoint a situs of sale so as to create territorial nexus attracting applicability of tax ..... cases which have been already otherwise provided for by the special legislation. 214. in anandji haridas and co. (p) ltd. v. s.p. kasture reported in air 1968 sc 565, the hon'ble supreme court held: the special provision must be taken silently to exclude all cases falling within it from the purview of the more general provision ..... same has been complied with under the different conditions contained in gspa. a combined reading of psc and gspa defines sale in terms of the cst act, vat act or even sales of goods act. sale has taken place at gadimoga itself so far as petitioner is concerned and delivery point being at gadimoga, sale consideration also co-relates to .....

JaIn Shudh Vanaspati Ltd. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : [1983]53STC54(All)

..... on the case of hansraj bagrecha v. state of bihar (1971) 1 scc 59. in that case sections 3a and 5a were introduced in the bihar sales tax act by the bihar finance act, 1966, with effect from 1st april, 1967, imposing purchase tax. by a notification jute was made liable to purchase tax. in its rule-making power the ..... air 1970 sc 1453, paragraph 18, wherein the court was required to consider the question as to whether the provisions contained in section 27 of the gold (control) act, 1968, with regard to licensing of dealers was a reasonable restriction placed on the fundamental right of a person to carry on a trade. in that case the supreme court ..... certificate.(b) in sub-section (2), (3) and (4), after the word 'declaration' wherever it occurs, the words 'or certificate' shall be inserted.3. validation.-(1) in chapter xiv of the uttar pradesh sales tax rules, 1948, as substituted by the uttar pradesh sales tax (first amendment) rules, 1974, the references to section 28-a shall be deemed .....

Kumari Surya Shukla and anr. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2007(4)AWC3618

..... . principal and the management to sort out the problems, to ventilate grievance raised by the students or their guardians. under u. p. intermediate education act in chapter v rules have been framed namely 'abhivavak adhyapak association viniyamavali, 1986' (in short hereinafter referred as regulation) but said regulation is applicable only to ..... which may affect the fundamental right of the citizens or students is not permissible and forbidden by our constitutional scheme. society established under societies registration act for charitable purpose like establishment of educational institution have no right to indulge into commercial activities or profit making process.41. swift change of ..... deposits of the amounts with the authorities and release of the balance of the amounts to the writ petitioner, appointment of an advocate commissioner to act as a 'conduit' between the state and the writ petitioner and appointing a 'commission' comprising of two advocates to look into and decide the .....

Dr. V.S. Chauhan and Another Vs. Director of Income Tax Investigations ...

Court : Allahabad

..... not thereby subjected to scrutiny by the court. in this regard reliance has been placed upon its earlier judgment in the case of ito vs.firm madan mohan dammamal (1968) 70 itr 293. 28. in lit light & co. (supra) the search warrant was under challenge. the court found that the statement of the informant who had ..... the petitioners therein that the action was malafide or that there was no reliable information in possession of the department to justify the action under 132 of the act was rejected as untenable. 29. the argument of the petitioners that the returned income of the petitioners is more than one estimated in the satisfaction note and ..... 131 to 138 relating to powers of income tax authorities have been grouped together under chapter xiii, part c. section 131 gives certain powers of a court of law to income tax authorities. the authorities under the income tax act strictly speaking do not act as courts of law. therefore, necessity to cloth them with specific powers arose. depending .....

Sukhdeo Baiswar Vs. Brij Bhushan Misra and ors.

Court : Allahabad

Reported in : AIR1951All667

..... interfere with a mag.'s order in a proceeding under chap. xii, if it was totally without legal foundation or legislative authority or if the provisions of the chapter had not been complied with. in balkrishna govind kulkurni's case, macleod c. j. pointed out at p. 612 that the h. c. had responsibility for ..... direction in a case under section. 145, cr. p. c. this ct. revised a subordinate ct.'s order passed under section 36 of the legal practitioners' act in chaturbhuj v. e. according to the special bench, which decided the case of balkrishna hari phansalker, the power of superintendence included that of superintendence not only ..... . 442:'this ct. exercises a vigilant watch over the proceedings of inferior cts., & successfully prevents them from usurping powers which they do not possess, or otherwise acting contrary to law, it would seem almost a natural corollary that it should possess correlative powers of guarding them against unlawful attacks & interferences with their independence on the .....

Major S.N.Tripathi ( as Per Electoral Roll) Vs. the Election Commissio ...

Court : Allahabad

..... of 1961. from the perusal of the nomination papers, it is evident that same bears only one name of proposer with his required details. part v chapter i of r.p. act provides the procedure and requirements of valid nominations. replying to the aforesaid arguments learned senior counsel on behalf of the opposite party no. 3, draw the ..... political party have been defined provisions of order 2 (1) (h) and order 6 of the election symbols (reservation and allotment order, 1968 issued vide notification no. s.o. 2959 dated 1st august 1968) by the election commission of india in exercise of powers conferred by article 324 of the constitution of india read with section 29-a ..... of the act. 18. by considering the rival submissions, it appears that nomination is part of the process of selecting a candidate for either .....

Cawnpore Sugar Works Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1982)2ITD654(All.)

..... of tax at source on payments made to any undertaking or body including a society registered under the societies registration act, 1860, financed wholly by the government. in these circumstances, according to dr. vaish, considering the purpose of chapter xvii under which section 194a appears, it is obvious that there was no liability on the assessee to deduct tax ..... warrant the cancellation of the penalty imposed by the ito under section 221, read with section 201. our attention was also invited to the scheme of the act, particularly chapter xvii where sub-section (1) of section 190 lays down that notwithstanding that the regular assessment in respect of any income is to be made in a ..... be quashed. elaborating on this argument, dr. vaish pointed out that the penalties for the assessment year 1969-70 relating to the payments made on or about 1968 from which no tax was deducted at source at that time after about 10 years on 23-10-1978 amounted to abuse of power for imposition of penalty and .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... dissenting with the learned judicial member, i consider it necessary to refer to the objectives of introducing chapter xiv-b, which can be gainfully used as an aid to interpretation.3.1 chapter xiv-b of the act was brought on the statute book by the finance act, 1995 with effect from the 1st july, 1995. it provides for a special procedure for ..... found as a result of illegal search was permissible. with a view to gather the intention of the statute, he thereafter referred to memorandum explaining the provisions of chapter xiv-b in the finance bill, 1995 found in itr 212 page 345. he also submitted that once the intention of the statute was clear, it had to be accepted. 16. ..... 136 itr 513 (all.) is concerned, i have gone through the decision relied on and also through the decision in the case of ito v. firm madan mohan damma mal [1968] 70 itr 293 (all.) - observations at page-301, which has been relied upon, carefully and with due regards to the hon'ble high court, i am unable to subscribe .....

Vishwanath Prasad Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2003)86ITD516(All.)

..... the merits of the appeal, we feel it appropriate to decide the above preliminary issue first.12. chapter xiv-b inserted by finance act, 1995 w.e.f. 1st july, 1995 provides special procedure for assessments in search cases. section 158bc of the income-tax act provides special procedure for block assessment. where any search has been conducted under section 132 of the income ..... search.22. circular no. 717 dated 14th august, 1995 is issued by the cbdt on the subject of finance act, 1995 - explanatory notes on provisions relating to direct taxes. clause 39.3 of this circular provides salient features of the scheme provided under chapter xiv-b. the relevant clause is reproduced from this circular: where the previous year has not ended or the .....

Gajraj and Others Vs. State of U.P. and Others

Court : Allahabad

..... relief: to what relief, if any, the petitioners are entitled in these writ petitions? 1. object and purpose of the 1976 act: under constitutional scheme, distribution of legislative powers is provided in chapter i part xi of the constitution of india. according to article 246 (3) subject to clauses (1) and (2), the ..... pradesh, local self- government department or his nominee not below the rank of joint secretary-ex officio. -member (d) the secretary to the government, uttar pradesh, finance department or his nominee not below the rank of joint secretary-ex officio. - member (e) the managing director, u.p. state industrial development corporation-ex officio. ..... time being, the business relating, to the development authorities is transferred, ex-officio; (d) the secretary to the state government in charge of the department of finance, ex-officio; (e) the chief town and country planner, uttar pradesh, ex-officio; (f) the managing director of the jal nigam, established under the uttar .....