Judgment Search Results Home > Cases Phrase: finance act 1970 chapter i preliminary Page 1 of about 12,342 results (0.260 seconds)

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... the amendments any retrospective effect. therefore, he specifically submitted that, as per the expression used for amendments introduced to section 9 of the cst act by the finance act, 2000 (central act no. 10 of 2000) all the amendments are only with prospective effect and not retrospective. to substantiate his submission, he placed reliance on the ..... not been given any retrospective effect. only sections 2 to 77 according to chapter i-preliminary (2), were given retrospective effect from april 1, 2000. further, he submitted that, the expressions used for amendments to section 9 in the finance act, 2000, are also that 'shall be substituted', 'shall be inserted' and not 'shall always ..... judgments and the relevant portions which are extracted therein are as hereunder:para. 16. in shri prithvi cotton mills v. broach borough municipality reported in (1970) 2 scc 388, it was held as follows:when a legislature sets out to validate a tax declared by a court to be illegally collected under .....

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

..... exemption from income tax under section 10(20) of the 1961 act prior to its amendment by finance act, 2002 w.e.f. 1.4.03.10. prior to the amendment by finance act, 2002, section 10(20) of the income-tax act, 1961 provided as under:chapter iiiincome which do not form part of total incomeincomes not included ..... judgment of this court in the case of r.c. jain (supra) was misplaced.18. learned counsel further submitted that the explanation/definition clause inserted by finance act, 2002 is exhaustive as it uses the expression 'means' as contradistinction from the expression 'includes'. learned counsel submitted that borrowing definition from other statutes is not ..... even the explanatory note indicates that amc (s) is covered by the explanation and, therefore, amc(s) is entitled to the continuance of the benefit of exemption even after finance act, 2002. further, in the explanation to section 10(20) there are three items - item (i) refers to 'panchayat', item (ii) refers to 'municipalities' whereas .....

Smt. Ujjam Bai Vs. State of Uttar Pradesh

Court : Supreme Court of India

Reported in : [1963]1SCR778; [1963]Supp2SCR778

..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with 'finance'. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no ..... , dealing with 'finance'. that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....

Ujjam Bai. Vs. State of Uttar Pradesh.

Court : Supreme Court of India

Reported in : AIR1962SC1621; 1963(1)SCR778

..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with finance. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point ..... , dealing with "finance". that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

..... short payment of the service tax is by reason of fraud or collusion or wilful misstatement or suppression of facts or contravention of any of the provisions of chapter 1 of the finance act, 1994 or the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax. (53) in the instant ..... as per law and filing return regularly. (4) the levy of service tax for the firs.time was introduced in india in the year 1994 under chapter v of the finance act, 1994. it has been amended from time to time, inter alia, by introducing more categories of services within the service tax net. by the ..... as consulting engineer since the petitioner was basically engaged in civil engineering construction and was not consulting engineer within the meaning of section 65(11) of the finance act, 1994. (as amended by finance act, 1997).(6) thereafter, the respondent did not proceed with the matter and the petitioner took the matter to have been closed at the end of the .....

indore Construction (P) Ltd Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

..... separately at a flat rate of 60 per cent. an appeal against the order can be filed directly before the tribunal." 16. in the explanatory note (para 39.2) on finance act, 1995, the cbdt in circular no. 717 dt. 14th august, 1995 [(1995) 215 itr (st) 70, 95], it is stated, thus : "in order to make the ..... an after thought.20. the assessment had also been assailed on the second preliminary ground that reference to valuation cell is not in accordance with the provisions of chapter xiv-b of the act. let us notice the relevant facts. the assessee had constructed three apartments, namely, varshadeep apartments from asst. yrs. 1990-91 to 1994-95, nayate apartments ..... completed unless some direct evidence comes to the knowledge of the department as a result of search which indicates clearly the factum of undisclosed income. the scheme of chapter xiv-b does not give power to the revenue to draw the presumption in regard to the undisclosed income. he submitted that in the case of the assessee-company .....

Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.

Court : Delhi

Reported in : (1998)145CTR(Del)560

..... and s. 269-h provided for a further appeal to the high court.29. the chapter xx-c was inserted by the finance act, 1986 w.e.f. 1st of october, 1986. i do not want to advert to the scope of the finance act because the objects had already been extracted.30. thus, in the light of the above ..... : [1988]170itr144(sc) and cit vs . shivaoni & co. : [1990]184itr573(cal) . the learned counsel relied upon century spg. & wvg. co. vs . ulhas nagar municipality : [1970]3scr854 , babubhai muljibhai patel vs. nandlal khodidas air 1974 2105 and submitted that filing of a suit is not an effective remedy.50. the learned counsel for respondents, mr. rajendra ..... of chandigarh & ors. : [1988]2scr157 .7. mahesh chandra vs. regional manager up financial corpn. & ors. : [1992]1scr616 .8. state of bihar vs. k. k. misra & ors. : [1970]3scr181 .138. the learned senior counsel submitted that the citizen whosoever is aggrieved can challenge not only on the ground that the law should be reasonable but also the order .....

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

..... authority and section 269h provided for a further appeal to the high court.the chapter xx-c was inserted by the finance act, 1986, with effect from 1st of october 1986. i do not want to advert to the scope of the finance act because the objects had already been extracted.thus, in the light of the above ..... sarabhai : [1988]170itr144(sc) and ct v. shivaoni and co. : [1990]184itr573(cal) . learned counsel relied upon century spinning and . v. ulhasnagar municipal council : [1970]3scr854 , babubhai muljibhai patel v. nandlal khodidas barot : [1975]2scr71 and submitted that filing of a suit is not an effective remedy.learned counsel for the respondents mr. rajendra ..... of chandigarh : [1988]2scr157 .7. mahesh chandra v. regional manager, u.p. financial corporation : [1992]1scr616 .8. state of bihar v. k. k. misra : [1970]3scr181 .learned senior counsel submitted that the citizen whosoever is aggrieved can challenge not only on the ground that the law should be reasonable but also the order passed on .....

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

Court : Mumbai

..... that there is no force in the petition. 51. mr. aney has invited our attention to sections 37, 39, 46 and 53(1a) of the maharashtra stamp act and the chapter heading under which they fall. mr. aney submits that the machinery provisions are under sections 37, 39 and 46. neither section 30a sub-section (1) nor sub- ..... like this, section 30a employs the phraseology in the marginal note financial institution and in sub- section (1) that expression is understood as a bank, non-banking finance company, housing finance company or alike. hence, we cannot construe section 30a with the aid of the definition of the term 'banker' for financial institutions are performing diverse functions and ..... . it is clearly that undertaking such a task is not possible for the branch manager since the documents could be executed as early as 1959 or in the 1970s or 1980s and expecting the branch manager to be aware of the stamp duty payable on each of the documents as of the relevant date is arbitrary, irrational .....

Smt. S. Jalaja Vs. Union Of India

Court : Karnataka

..... other employees. section 13 of the 1966 act defines the functions of the board, whereas, section 14 85 of the 1966 act defines the general power of the board. chapter v of the act, which contain sections 18 to 24 of the 1966 act deal with 'finance, accounts and audit' of the board. chapter vi, which contain sections 25 & 26 ..... power of acquisition and requisitioning of property. this position is unquestionably established by the majority 15 9 decision in rustom cavasjee cooper v. union of india [(1970) 1 scc248 282 : air1970sc564: (1970) 3 scr530 567]. where shah, j., speaking for the majority of 10 judges held as under: (scc p. 282, para38) power to legislate ..... the decisions of supreme court in 'calcutta gas company (proprietary) ltd. vs. state of west bengal and others' air1962sc1044 'rustom cavasjee cooper vs. union of india' (1970) 1 scc248and 'ishwari ketan sugar mills (p) ltd. and others vs. state of uttar pradesh and others' (1980) 4 scc136and forum for people's collective efforts ( .....