Array ( [0] => ..... the central government by notification dated 28-4-1951 extended to the then part c state of delhi the bengal finance (sales-tax) act, 1941 with some modifications. the result was that the bengal finance (sales tax) act, 1941 with such modifications came into force in the then state of delhi. thereafter by notification dated 7-12-1957 ..... *** *** *** *** ***(3) this section and section 112 shall come into force at once and the state government may, by notification, bring all or any of the remaining provisions of this act into force in respect of--(a) any or all industries; or(b) undertakings in any industry wherein the number of employees, on any day, during twelve months preceding or on ..... petitioner which is trade union of employees working in the industry of the respondent no. 3 was recognised by the registrar under chapter iii of the act. the act regulated the relations between the employees and the industry of the respondent no. 3 and all industrial disputes between the employer and the ..... [1] => ..... is not a petition arising out of a claim of interest claimed on delayed refund made after the insertion of section 11bb of section 75 of the finance act, 1995 (22 of 1995) in the act, no benefit can be extended to petitioner of this newly inserted section which has a prospective operation.11. in view of aforesaid discussion, i do ..... india high court, gujrat, 1980 elt (437) vallabh glass works co. ltd. v. union of india, hc gujrat, 1985 (19) elt 3 (sc) elpro international v. joint secretary, ministry (finance), 1986 (26) elt 298 (cal) dilichand shreelal v. collector of central excise, 1986 (25) elt 939 (cal) calcutta paper mills mfc v. customs excise and gold (control), 1987 (31 ..... words, the case of petitioner was that the rate of duty leviable on these pumps was nil in terms of one exemption notification no. 57/78, dated 1-3-1978. the excise authorities did not accept the stand taken by the petitioner and insisted for payment of excise duty. it is the case of petitioner that due to insistence ..... [2] => ..... me mal ke pravesh par kar adhiniyam, 1976.therefore, with the enactment of m.p.commercial tax act, 1994 and repeal of mpgst act, and to implement the taxation proposal continued in part ii of the speech made by the minister of finance while presenting the budget for 95-96 into the vidhan sabha as 23-2-95, necessary amendments ..... a different intention appears. in similar situations this court had placed reliance upon sections of the general clauses act to tide over the situation. in new central jute mills co. ltd. v. the asstt. collector of central excise, allahabad and ors. : 1978(2)elt393(sc) , this court held it to be possible to read the provisions of the customs ..... act, 1962 in the place of sea customs act, 1878 found mentioned in section 12 of the central excise and salt act, 1944. in state of bihar v. s.k. roy : 1966crilj1538 , ..... [3] => ..... the wealth-tax act, 1957 (hereinafter called 'the act'), were amended by the finance act of 1988 with effect from june 1, 1988, and the name of the chief commissioner was substituted in the place of the central board of direct taxes in respedt of according registration. the provisions contained in chapter vii-b of the' act were also amended ..... , and was empowered to deal with and issue licences to the registered valuers of immovable properties prior to the amendment of section 34ab of the act by the finance act, 1988, with effect from june 1, 1988, and respondent no. 3 is the union of india. before the amendment, the central board of direct taxes ( ..... to consider the applications of the petitioners for registration as valuers in accordance with the provisions contained in rule 8a(2) of the rules framed under the act and should decide their applications as expeditiously as possible after forming an opinion in respect of the acquisition of sufficient experience in the fields as enumerated in ..... [4] => ..... learned counsel for the petitioners, submits that action of the corporation in not providing the water connection is illegal and unauthorized under the provisions of the act under chapter xvi. for recovery of the property tax separate procedure is prescribed and dispute is still pending as mentioned in the return. thus, the action of the ..... as per the plan sanctioned on 5-2-1997. the house was constructed before 5-2-2000. petitioners submit that under chapter xvi of the municipal corporation act, 1956 (hereinafter referred to as 'the act') it is the duty of the corporation to provide for supply of water,. the corporation is empowered to supply water ..... corporation.6. the question for consideration is whether the municipal corporation has acted within parameter of law in depriving the water connection to the petitioner. water supply is dealt with in the act in chapter xvi of the act. section 221 of the act requires supply of water. the commissioner may supply water for any purpose on ..... [5] => ..... year 1990-91.' the aforesaid circular was issued when section 44ac was in vogue. it is apposite to mention here that section 44ac was omitted on 1st april, 1993, by finance act, 1992 and section 206c has become the self-contained provision.14. in the case of ramjee prasad sahu v. union of india : [1993]202itr800(patna) the learned judges ..... sanction of the state government no intoxicant shall be removed from any distillery, brewery, warehouse, or other place of storage established or licensed under this act unless the duty (if any) payable under chapter v, has been paid or a bond has been executed for the payment thereof.'in this context i may also refer to section 26 of the ..... aforesaid act which deals with ways of levying such duty. the said provision reads as under:'ways of levying such duty.--subject to such rules regulating ..... [6] => ..... proceeding shall not continue but a fresh proceeding for the same purpose may be initiated under the new provision.' 11. again, the supreme court in the case of general finance co. v. asst. cit : [2002]257itr338(sc) after considering the observations of the constitution bench decision in rayala corporation p. ltd. v. director of enforcement : ..... . learned counsel in support of his submissions placed reliance on the following decisions : (1) kolhapur canesugar works ltd. v. union of india : 2000(119)elt257(sc) (2) general finance co. v. asst. cit : [2002]257itr338(sc) ; and (3) kaushal kishore biyani v. union of india [2002] 256 itr 679. 9. learned counsel for the non ..... to pay any advance as required by or under the provisions of sub-section (9) of section 80e of chapter xvii-b, was punishable. this provision of section 276b, has been amended by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, which prescribes punishment for failure to pay tax deducted at source. ..... [7] => ..... the scheduled industry concerned or to public interest in cases where an investigation had been ordered under section 15a. section 18aa which was added in chapter iii by act no. 72 of 1971 empowers the central government to take over management of an industrial undertaking without ordering investigation under section 15a when immediate action ..... suspend the contracts for the aggregate period of eight years would also be protected. the amendment introduced in section 18fb(2) by ordinance no. 6 of 1978 and act no. 17 of 1979 cannot, therefore, be held to be invalid.11. the learned counsel for the petitioners lastly contends that the two orders suspending ..... 1st january, 1981. the petitioners also, challenge the constitutional validity of sections 18fb and 29d of the act.2, petitioner no. 1 is an investment holding company and carries on the business of investment and financing monies for business and commercial purposes. petitioner no. 2 is a shareholder of the petitioner-company. respondent no ..... [8] => ..... under any other law.4. state electricity boards, generating companies, state electricity consultative councils and local advisory committees arc constituted under chapter iii of the act of 1948. therefore, m.p. electricity board has been constituted by the state of m.p. with duties provided in section 18 of the ..... policy. unfortunately, industrial growth did not take place and instead existing industrial consumers shifted to captive generation reducing or terminating their contract demands. this affected the finances of the electricity board resulting into heavy losses. in case, the electricity board generates sufficient money, it would be able to purchase more power for ..... a bill or amendment, the governor could not promulgate ordinance without instructions from the president with respect to the same subject matter. article 213 under chapter iv deals with the legislative powers of the governor known as ordinance making power. it can be exercised when both the houses of the state legislature ..... [9] => ..... shall have to assert for the rights of the minor. these rights for which some one would assert do come within the sweep of fundamental rights conferred under chapter iii of the constitution of india. as such, writ jurisdiction can be exercised for safeguarding these rights and for seeing that the minor's fundamental rights are ..... well protected. the order passed by the board under the 1986 act can also be scrutinised and if need arises it can be modified also. this court can accordingly interfere under articles 226 and also 227. these provisions of ..... the adoptive parents. (paragraph 8)(ii) in the absence of statutory enactment, one can seek guidance from other statutory provisions, such as guardians and wards act, 1890, or other similar acts. (paragraph 9).(iii) steps should be taken so that there is elimination of possibility of child being adopted by unsuitable or undesirable parents or the ..... ) Finance Act 1978 Chapter Iii Direct Taxes - Court Madhya Pradesh - Page 3 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: madhya pradesh Page 3 of about 251 results (1.029 seconds)

Feb 24 2006 (HC)

Heavy Electricals Mazdoor Trade Union Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : [2006(109)FLR1180]; (2006)IILLJ1027MP; 2006(1)MPHT551; 2006(2)MPLJ289

..... the central government by notification dated 28-4-1951 extended to the then part c state of delhi the bengal finance (sales-tax) act, 1941 with some modifications. the result was that the bengal finance (sales tax) act, 1941 with such modifications came into force in the then state of delhi. thereafter by notification dated 7-12-1957 ..... *** *** *** *** ***(3) this section and section 112 shall come into force at once and the state government may, by notification, bring all or any of the remaining provisions of this act into force in respect of--(a) any or all industries; or(b) undertakings in any industry wherein the number of employees, on any day, during twelve months preceding or on ..... petitioner which is trade union of employees working in the industry of the respondent no. 3 was recognised by the registrar under chapter iii of the act. the act regulated the relations between the employees and the industry of the respondent no. 3 and all industrial disputes between the employer and the .....

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Nov 07 2000 (HC)

Kirloskar Brothers Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Reported in : 2001(75)ECC250; 2001(5)MPHT519

..... is not a petition arising out of a claim of interest claimed on delayed refund made after the insertion of section 11bb of section 75 of the finance act, 1995 (22 of 1995) in the act, no benefit can be extended to petitioner of this newly inserted section which has a prospective operation.11. in view of aforesaid discussion, i do ..... india high court, gujrat, 1980 elt (437) vallabh glass works co. ltd. v. union of india, hc gujrat, 1985 (19) elt 3 (sc) elpro international v. joint secretary, ministry (finance), 1986 (26) elt 298 (cal) dilichand shreelal v. collector of central excise, 1986 (25) elt 939 (cal) calcutta paper mills mfc v. customs excise and gold (control), 1987 (31 ..... words, the case of petitioner was that the rate of duty leviable on these pumps was nil in terms of one exemption notification no. 57/78, dated 1-3-1978. the excise authorities did not accept the stand taken by the petitioner and insisted for payment of excise duty. it is the case of petitioner that due to insistence .....

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Apr 04 2006 (HC)

Hotel Neelkamal, Through Its Prop. Shri Kamal Singh Verma, S/O Shri Am ...

Court : Madhya Pradesh

Reported in : (2007)5VST260(MP)

..... me mal ke pravesh par kar adhiniyam, 1976.therefore, with the enactment of m.p.commercial tax act, 1994 and repeal of mpgst act, and to implement the taxation proposal continued in part ii of the speech made by the minister of finance while presenting the budget for 95-96 into the vidhan sabha as 23-2-95, necessary amendments ..... a different intention appears. in similar situations this court had placed reliance upon sections of the general clauses act to tide over the situation. in new central jute mills co. ltd. v. the asstt. collector of central excise, allahabad and ors. : 1978(2)elt393(sc) , this court held it to be possible to read the provisions of the customs ..... act, 1962 in the place of sea customs act, 1878 found mentioned in section 12 of the central excise and salt act, 1944. in state of bihar v. s.k. roy : 1966crilj1538 , .....

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Nov 08 1990 (HC)

Suresh Deole Vs. Chief Commissioner of Income-tax and anr.

Court : Madhya Pradesh

Reported in : [1991]188ITR741(MP)

..... the wealth-tax act, 1957 (hereinafter called 'the act'), were amended by the finance act of 1988 with effect from june 1, 1988, and the name of the chief commissioner was substituted in the place of the central board of direct taxes in respedt of according registration. the provisions contained in chapter vii-b of the' act were also amended ..... , and was empowered to deal with and issue licences to the registered valuers of immovable properties prior to the amendment of section 34ab of the act by the finance act, 1988, with effect from june 1, 1988, and respondent no. 3 is the union of india. before the amendment, the central board of direct taxes ( ..... to consider the applications of the petitioners for registration as valuers in accordance with the provisions contained in rule 8a(2) of the rules framed under the act and should decide their applications as expeditiously as possible after forming an opinion in respect of the acquisition of sufficient experience in the fields as enumerated in .....

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Sep 13 2002 (HC)

Ashok Lalwani and anr. Vs. Municipal Corporation

Court : Madhya Pradesh

Reported in : AIR2003MP169; 2003(1)MPLJ196

..... learned counsel for the petitioners, submits that action of the corporation in not providing the water connection is illegal and unauthorized under the provisions of the act under chapter xvi. for recovery of the property tax separate procedure is prescribed and dispute is still pending as mentioned in the return. thus, the action of the ..... as per the plan sanctioned on 5-2-1997. the house was constructed before 5-2-2000. petitioners submit that under chapter xvi of the municipal corporation act, 1956 (hereinafter referred to as 'the act') it is the duty of the corporation to provide for supply of water,. the corporation is empowered to supply water ..... corporation.6. the question for consideration is whether the municipal corporation has acted within parameter of law in depriving the water connection to the petitioner. water supply is dealt with in the act in chapter xvi of the act. section 221 of the act requires supply of water. the commissioner may supply water for any purpose on .....

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Apr 01 2002 (HC)

Harvansh and Sons Vs. Union of India (Uoi)

Court : Madhya Pradesh

Reported in : (2004)186CTR(MP)364; [2004]266ITR364(MP); 2002(4)MPLJ495

..... year 1990-91.' the aforesaid circular was issued when section 44ac was in vogue. it is apposite to mention here that section 44ac was omitted on 1st april, 1993, by finance act, 1992 and section 206c has become the self-contained provision.14. in the case of ramjee prasad sahu v. union of india : [1993]202itr800(patna) the learned judges ..... sanction of the state government no intoxicant shall be removed from any distillery, brewery, warehouse, or other place of storage established or licensed under this act unless the duty (if any) payable under chapter v, has been paid or a bond has been executed for the payment thereof.'in this context i may also refer to section 26 of the ..... aforesaid act which deals with ways of levying such duty. the said provision reads as under:'ways of levying such duty.--subject to such rules regulating .....

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Nov 26 2002 (HC)

Narendrakumar Khandelwal and ors. Vs. Union of India (Uoi) and anr.

Court : Madhya Pradesh

Reported in : (2003)180CTR(MP)553; [2003]259ITR593(MP)

..... proceeding shall not continue but a fresh proceeding for the same purpose may be initiated under the new provision.' 11. again, the supreme court in the case of general finance co. v. asst. cit : [2002]257itr338(sc) after considering the observations of the constitution bench decision in rayala corporation p. ltd. v. director of enforcement : ..... . learned counsel in support of his submissions placed reliance on the following decisions : (1) kolhapur canesugar works ltd. v. union of india : 2000(119)elt257(sc) (2) general finance co. v. asst. cit : [2002]257itr338(sc) ; and (3) kaushal kishore biyani v. union of india [2002] 256 itr 679. 9. learned counsel for the non ..... to pay any advance as required by or under the provisions of sub-section (9) of section 80e of chapter xvii-b, was punishable. this provision of section 276b, has been amended by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, which prescribes punishment for failure to pay tax deducted at source. .....

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Sep 17 1979 (HC)

Pilani Investment Corporation Limited and anr. Vs. Union of India (Uoi ...

Court : Madhya Pradesh

Reported in : AIR1981MP140; 1981MPLJ62

..... the scheduled industry concerned or to public interest in cases where an investigation had been ordered under section 15a. section 18aa which was added in chapter iii by act no. 72 of 1971 empowers the central government to take over management of an industrial undertaking without ordering investigation under section 15a when immediate action ..... suspend the contracts for the aggregate period of eight years would also be protected. the amendment introduced in section 18fb(2) by ordinance no. 6 of 1978 and act no. 17 of 1979 cannot, therefore, be held to be invalid.11. the learned counsel for the petitioners lastly contends that the two orders suspending ..... 1st january, 1981. the petitioners also, challenge the constitutional validity of sections 18fb and 29d of the act.2, petitioner no. 1 is an investment holding company and carries on the business of investment and financing monies for business and commercial purposes. petitioner no. 2 is a shareholder of the petitioner-company. respondent no .....

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Nov 21 2001 (HC)

Madhya Pradesh Cement Manufacturers' Association Vs. State of Madhya P ...

Court : Madhya Pradesh

Reported in : AIR2002MP62; 2002(1)MPHT84; 2002(2)MPLJ195

..... under any other law.4. state electricity boards, generating companies, state electricity consultative councils and local advisory committees arc constituted under chapter iii of the act of 1948. therefore, m.p. electricity board has been constituted by the state of m.p. with duties provided in section 18 of the ..... policy. unfortunately, industrial growth did not take place and instead existing industrial consumers shifted to captive generation reducing or terminating their contract demands. this affected the finances of the electricity board resulting into heavy losses. in case, the electricity board generates sufficient money, it would be able to purchase more power for ..... a bill or amendment, the governor could not promulgate ordinance without instructions from the president with respect to the same subject matter. article 213 under chapter iv deals with the legislative powers of the governor known as ordinance making power. it can be exercised when both the houses of the state legislature .....

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Apr 12 1996 (HC)

Lily Kutty Vs. State of Madhya Pradesh and anr.

Court : Madhya Pradesh

Reported in : 1996(0)MPLJ1042

..... shall have to assert for the rights of the minor. these rights for which some one would assert do come within the sweep of fundamental rights conferred under chapter iii of the constitution of india. as such, writ jurisdiction can be exercised for safeguarding these rights and for seeing that the minor's fundamental rights are ..... well protected. the order passed by the board under the 1986 act can also be scrutinised and if need arises it can be modified also. this court can accordingly interfere under articles 226 and also 227. these provisions of ..... the adoptive parents. (paragraph 8)(ii) in the absence of statutory enactment, one can seek guidance from other statutory provisions, such as guardians and wards act, 1890, or other similar acts. (paragraph 9).(iii) steps should be taken so that there is elimination of possibility of child being adopted by unsuitable or undesirable parents or the .....

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