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Kanta Mehta Vs. Union of India and Others

Court : Delhi

Reported in : [1987]62CompCas769(Delhi)

..... from private limited companies to firms and that they are having common partners, i.e., in order to avoid the rigour of chapter iii-b, the reserve bank of india act and the companies act : the petitioners are resorting to the device of functioning as individuals. so, if no law was to be made regulating the ..... section 8 prohibited the banking companies from directly or indirectly, dealing in the buying or selling or bartering of goods. by an amendment made in 1968, section 10a of the act provided for a board of directors to include persons with professional or special knowledge or practical experience in respect of matters amongst others of accountancy, banking ..... thus, loan or finance companies were already subject to the regulation and supervision of the directions of the reserve bank issued by it in pursuance of powers under chapter iii-b of the reserve bank of india act, and it would have been superfluous to include these financial institutions within section 58a of the act. 23. now, .....

Biju Purushothaman Vs. the State of Kerala and ors.

Court : Kerala

Reported in : 2008CriLJ4488; 2008(2)KLJ625

..... section 162 itself. the interdict under section 162 cr.p.c., therefore, does not apply to an investigation under section 202 which provision is located outside chapter xti cr.p.c. hence statements recorded during an investigation under section 202 cr.p.c. can be used to contradict the statement given under section 145 ..... power of dismissal is one which can be exercised only at the post-cognizance stage. (see raju puzhankara v. state of kerala 2008 (2) klt 467 - also see cref finance ltd. v. sree shanthi homes (p) ltd. : 2005crilj4524 , govind mehta v. state of bihar : 1971crilj1266 , nagraj v. state of mysore : 1964crilj161 )2) where ..... enquiry commissioner and special judge, thiruvananthapuram, (hereinafter referred to as 'the special judge') alleging offences punishable under sections 7 and 13 of the prevention of corruption act, 1988 read with section 120b i.p.c. challenges annexure xvii order dated 25-3-2008 passed by the special judge ordering investigation by the superintendent of .....

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 .....

Malwa Texturising (P) Ltd. and ors. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Indore

Reported in : (2002)77TTJIndore995

..... under section 158bc was challenged as illegal, arbitrary and without jurisdiction. in the meantime government of india started kvss, 1998, which was introduced by finance (no. 2) act, 1998.the assessee opted for this scheme in terms and provisions of this scheme and submitted a declaration under section 88 in the prescribed form ..... of v. bhaskaran v.asstt. cit (supra) is not correct interpretation and submitted that same requires reconsideration by the tribunal. he submitted that chapter xx of the act which deals with appeals and revisions has five sections, out of which part a deals with appeals before deputy commissioner (appeals) and commissioner (appeals ..... appeals before high court and supreme court and revisionary powers of the commissioner. according to this arrangement, though appeals and revisions have been included in one chapter but separate sub-parts deal with different subjects and each part is independent. therefore, provisions of section 249(4) which appear in part a cannot .....

Malwa Texturising (P) Ltd. and Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Indore

..... made under section 158bc was challenged as illegal, arbitrary and without jurisdiction. in the meantime government of india started kvss, 1998, which was introduced by finance (no. 2) act, 1998.the assessee opted for this scheme in terms and provisions of this scheme and submitted a declaration under section 88 in the prescribed form to the ..... in case of v. bhaskaran v.asstt. cit (supra) is not correct interpretation and submitted that same requires reconsideration by the tribunal. he submitted that chapter xx of the act which deals with appeals and revisions has five sections, out of which part a deals with appeals before dy. cit(a) and cit(a) starting ..... , appeals before high court and supreme court and revisionary powers of the cit. according to this arrangement, though appeals and revisions have been included in one chapter but separate sub-parts deal with different subjects and each part is independent.therefore, provisions of section 249(4) which appear in part a cannot be applied .....

Hunt Vs. Mcnair

Court : US Supreme Court

..... test it is clear to me that the state's proposed scheme of assistance to the baptist college is violative of the establishment clause, i dissent. the act authorizes a financing arrangement between the authority [ footnote 2/2 ] and the baptist college at charleston, a south carolina educational corporation operated by the south carolina baptist convention. ..... to assist such youth in achieving the required levels of learning and development of their intellectual and mental capacities; and that it is the purpose of this chapter to provide a measure of assistance and an alternative method to enable institutions for higher education in the state to provide the facilities and structures which are ..... . at 102, 187 s.e.2d at 648. see n 6, infra. [ footnote 5 ] in board of education v. allen, 392 u. s. 236 (1968), this court commented on the importance of the role of private education in this country: "underlying these cases, and underlying also the legislative judgments that have preceded the court .....

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

..... weight/emblem or any embose affixed in the container and that will come within the brand name as per chapter 9, note 5 of the finance act, 1988-89. brand name simply means any identity mark.(iii) in interpreting the finance act, 1988-89 there is no relevancy to the earlier legislative history prior to 1998-99. in interpreting the ..... from imposition of excise duty.14. learned counsel for the petitioners makes the following four submissions:(i) in terms of chapter 9 of the tariff schedule of the central excise tariff act 1985 as amended by the finance act, 1998 there is no levy of excise duty of bulk tea removed in tea chests and by gunny bags exceeding 20 ..... 1944 defines 'excisable goods' to mean goods specified in the schedule to 1985 act as being subject to a duty of excise. 1985 act covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the finance act, 1998 is as follows: ' heading no. description of goods rate of duty 09.02 tea, including .....

M. Kanagasabapathy Vs. the Special Officer,

Court : Chennai

Reported in : (2008)1MLJ270; 2007(5)CTC392

..... the legislature intended to enact a special enactment for the purpose of levy of purchase tax with reference to sugarcane under the sugarcane act to the exclusion of such levy under the finance act. once we come to the conclusion that this is the intention of the legislation then the rule 'general provision should yield to ..... that the provisions of sections 53 to 63 shall have the effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force.42. chapter vii, consists of sections 66 to 72, dealing with the property and funds of registered societies, such as restrictions on loans and borrowings, investment of funds, ..... hyderabad and ors. etc.), : 1961crilj828 (major e.g. barsay v. state of bombay), : [1966]3scr663 (maharaja pratap singh bahadur v. thakuar manmohan dey and ors.), : [1968]2scr661 (board of revenue for rajasthan, ajmer and ors. v. rao baldev singh and ors.) air 1999 sc 3907 (gobind sugar mills ltd. etc., state of bihar and ors.) .....

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

..... the revenue against the impugned order is maintainable u/s.35 g of the act before the high court. finance act 1994: 9. chapter v of the finance act 1994 for the first time provided for law of service tax. the said chapter was made applicable to taxable services provided on or after the commencement of ..... wilson kirkpatrick (india) private limited the assessee is providing taxable services under the category of consulting engineer service and are duly registered under the finance act, 1994. the assessee entered into a contract agreement captioned as project coordinating consultancy services for karnataka state highways improvement project. in pursuance of the said ..... the said chapter. service tax was defined as tax chargeable under the provisions of this chapter as per .....

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

..... w.e.f. 1-4-1989. earlier, it was amended by the finance act, 1963, w.e.f. 1-4-1963, finance act, 1964, w.e.f. 1-4-1964, finance act, 1965, w.e.f. 1-4-1965, finance act, 1968, w.e.f. 1-4-1969, finance (no. 2) act, 1971, w.e.f. 1-4-1972, finance act, 1984, w.e.f. 1-4-1985 and direct tax laws ( ..... with. the other part of this section is not relevant for our purpose. we are also not concerned with insertion of section 9a by the finance act 2015 with effect from 1st april, 2016. 19. by chapter iii, incomes which do not form part of total income are dealt with. in that appears section 10 and the clauses thereof do not ..... . 54. the difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. these chapters of the income tax act cover several aspects in relation to imposition, levy, assessment, collection and recovery of tax on the income specified above. to the extent contrary to above, we .....