Judgment Search Results Home > Cases Phrase: finance act 1970 chapter i preliminary Court: kolkata Page 1 of about 331 results (0.049 seconds)

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 .....

Amitava Bhattacharya and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

..... himself, chandrachud, j. and gupta, j., the chief justice (as he then was) examined in detail the provisions of oil and natural gas commission act, 1959, the life insurance corporation act, 1956 and the industrial finance corporation act, 1948. in ascertaining the correct test his lordship referred to various decisions including the following : c. farnandez v. state of mysore : [1967]3scr636 ..... both.section 31. every officer or other employee of the corporation or of an acquiring company shall be deemed to be a public servant for the purpose of chapter ix of the indian penal code.section 32. every officer of the central government and every officer or other employee of the corporation and of any acquiring ..... trading corporation of india v. c.t.o. a.i.r. (1963) s.c. 1811; s.l. agarwal v. general manager, hindustan steel ltd. 1970-ii l.l.j. 499 : a.t.r. 1970 s.c. 1150, rqjasthan state electricity board v. mohan lal : (1968)illj257sc , vaish degree college v. lakshmi narain 1976-ii l.l.j. 163 .....

Ambika Nahar Exports and anr. Vs. Commissioner of Customs (Port) and o ...

Court : Kolkata

Reported in : 2007(3)CHN625

..... explanation.-for the purposes of this sub-section, 'order passed under section 128a includes an order passed under that section before the commencement of section 40 of the finance act, 1984, against when an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after ..... the time limit specified in section 28.section 129e. deposit, pending appeal, of duty and interest demanded or penalty levied.-where in any appeal under this chapter, the decision or order appealed against relates to any duty and interest demanded in respect of goods which are not under the control of the customs authorities ..... such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination;(c) payment of drawback as provided in chapter x, and the rules made thereunder:-provided further that the appellate tribunal may, in its discretion, refuse to admit an appeal in respect of an order .....

State Bank of India Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1983)6ITD225(Kol.)

..... taken that the amended law stood during the assessment year and the ito did not allow deduction correctly under section 80m. sections 80aa and 80ab were introduced in chapter via by the finance (no. 2) act, 1980, with retrospective effect from 1-4-1968 and 1-4-1981. it has been stated earlier that for reopening the assessment under section 147(b), ..... be said that two views are possible. when two views are available, one which is favourable to the assessee may be adopted--cit v. kulu valley transport co. (p.) ltd. [1970] 77 itr 518 (sc), cit v. naga hills tea co. ltd. [1973] 89 itr 236 (sc), cit v. vegetable products ltd. [1973] 88 itr 192 (sc) and mahendrakumar ishwarlal & ..... . bombay dyeing & mfg.co. ltd. [1971] 82 itr 892 (sc).7. the direct decision of the supreme court on the issue is available in v. jaganmohan rao v. cit [1970] 75 itr 373. the supreme court in the above decision observed that once the assessment is reopened by issuing a notice under section 34(1)(b) of the indian income .....

Sen-Raleigh Ltd. Vs. Employees' State Insurance Corporation and Ors.

Court : Kolkata

Reported in : AIR1977Cal165,[1977(34)FLR292]

..... is a valid notice in view of the amended definition of section 2 (9) and the various notifications referred to above which brought into operation different chapters of the act in different areas in india.15. the result is that this application is dismissed. all interim orders, if any, are vacated. there will be no ..... was made on the 31st august, 1948. as we have pointed out in our aforesaid judgment sub-section (3) of section 1 in chapter i of the act provides that the act shall come into force on such date or dates as the central government may, by notification in the official gazette, appoint, and different dates ..... factories.4. this shows that on the 1st september, 1948, chapters i, ii, iii and viii of the act became applicable to all factories throughout india irrespective of location. the headings of these chapters respectively are (a) preliminary, (b) corporation, standing committee, and medical benefit council (c) finance and audit and (d) miscellaneous. sections 44 and 45 (employers .....

income-tax Officer Vs. General Investment Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1989)29ITD1(Kol.)

..... of the rectification order in a writ petition in the high court. the high court set aside the order by holding that whether the retrospectivity given by the finance act would cover completed assessments or would apply to pending assessments was a debatable point and since it was a debatable point, there could not be said to be ..... was assessed to wealth-tax which included, inter alia, the value of jewellery and ornaments. on appeal, the appellate asstt. commissioner by his order dated 28-6-1970 excluded from the net wealth the value of jewellery and ornaments on the ground that they were intended for personal use of the assessee and were exempted under the ..... with reference to the income by way of such dividends as computed in accordance with the provisions of this act (before making any deduction under this chapter) and not with reference to the gross amount of such dividends.acting on the basis of section 80aa, the income-tax officer sought to rectify the assessments made for these two .....

Sree Sridhar Jieu and ors. Vs. Corporation of Calcutta and ors.

Court : Kolkata

Reported in : AIR1959Cal320,63CWN238

..... corporation will nave to carry out, the legislature went on to provide for the collection of the necessary finance which is the sine qua non for carrying out any purpose. the fourth part of the act is headed, 'taxation.' while chapters xii, xiii, xiv, xv and xvi of this part contain provisions for taxes on other things and ..... animals, chapter xi is solely concerned with the imposition of consolidated rate on lands and buildings. this chapter which starts with section 165 and ends with section ..... further that 'the commissioner shall value them, on amalgamation, after assigning to them one or more numbers, as the case may be, for the purposes of this chapter,' the legislature is authorising the commissioner to give effect to the intention of the owner and to treat them as one or more premises in accordance with the .....

Mahabir Prasad Jalan and ors. Vs. Bajrang Prasad Jalan and ors.

Court : Kolkata

Reported in : [2000]102CompCas81(Cal),(1999)2CompLJ72(Cal)

..... giving compensation to the company or the aggrieved shareholders in respect of such transactions.'57. in hanuman prosad verma v. stock and finance ltd, [1985] 58. comp cas 338 (cal), the court was concerned with absolutely a different situation. it lays down ..... 'code. but from the scheme of the code, the content and marginal heading of section 190 and the caption of chapter xiv under which sections 190 to 199 occur, it is clear that a case can be said to be instituted in ..... k. venkata rao v. state by the registrar of companies, mysore, air 1965 mysore 274 ; [1966] 36 comp cas 562 and [1970] all. w.r. 160.46. sections 194(1) and 194(2) have been deleted under the criminal procedure code, 1973.47. this court had ..... 447 of 1990). the applicants respondents herein filed an application on february 12, 1990, under section 397/398 of the companies act, 1956, for certain reliefs against the appellants and other respondents. upon completion of exchange of affidavits the parties addressed the learned .....

Promising Exports Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : 2009(168)LC253(Calcutta),2009(243)ELT3(Cal)

..... which the appellate tribunal is fully competent to reject the appeal. see, in this connection, the observations of this court in respect of section 129 prior to substitution of chapter xv by the finance act, 1980 in navin chandra chhotelal v. central board of excise & customs and ors. : 1981 e.l.t. 679 (s.c.) : 1971 3 scr 357. ..... (commissioner (appeals)) under section 35a;(c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereafter in this chapter referred to as the board) or the appellate (commissioner of central excise) under section 35, as it stood immediately before the appointed day;(d) ..... is appropriate to refer to the judgment passed by this court in dr. haripada poddar v. s.r. das, secretary to the government of west bengal reported in 1970 lab.i.c. 930, relied on behalf of the petitioner, wherein while dissenting from the judgment passed by the allahabad high court in dwarka prasad v. krishna chandra .....

Smt. Hira Basu Vs. the Municipal Commissioner and ors.

Court : Kolkata

..... held as such. it is submitted that the suit would be covered by paragraph (iv) of section 7 of the west bengal court fees act, 1970. the third defendant refers to section 8 of the suits valuation act, 1887 to suggest that the value as determinable for the computation of court fees in this suit and the value for the purposes of ..... plaintiff failing to take steps within reasonable time for effecting service of the writ of summons.(ii) as to what is reasonable time would be governed by the provisions of chapter viii of the rules on the original side of this court, failing which the provisions of order ix of the code and the principles underlying therein would apply.(iii) ..... be taken up. in a judgment rendered earlier today in ga no. 852 of 2009, cs no. 97 of 2003 (npr finance ltd. v. deepak jhunjhunwala) and ga no. 853 of 2009, cs no. 94 of 2003 (rani leasings & finance ltd. v. deepak jhunjhunwala) it has been held, inter alia, as follows:on the reading of the authorities cited, the following .....