Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Page 95 of about 15,464 results (0.255 seconds)

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : 1981(8)ELT772(Raj)

..... person invested by the government of the powers of any officer under the ordinance. in this connection reference has also been made to section 13 of the finance act, 1950. section 13 of the finance act, 1950 may be reproduced here for ready reference :-'13. repeals and savings-(1) if immediately before the 1st day of april, 1950, there is ..... notice which should precede assessment nor lay down the need to pass an assessment order. the supreme court observed as follows :-'16. it will be noticed that in chapter iii, the term 'assessment' was used only in the former rule 10-b, corresponding to the present rule 9-b while dealing with provisional assessment of duty. ..... support of his contention, the learned counsel has relied upon assistant collector of central excise, calcutta v. national tobacco co. of india ltd. , air 1972 s.c. 2563 : 1978 e.l.t. (j 416). kerala polythene industries v. superintendent of central excise, trivandrum and ors. 1977 tax l.r. 1650. and state of rajasthan and ors. v. .....

M/S. Shriram Chits and Investment (P.) Ltd. Vs. Union of India and Oth ...

Court : Supreme Court of India

Reported in : AIR1993SC2063; [1994]79CompCas298(SC); (1994)2CompLJ430(SC); JT1993(4)SC399; 1993(3)SCALE125; 1993Supp(4)SCC226; [1993]Supp1SCR54

..... of their constitutional rights to carry on business, they had filed writ petitions challenging the vires of the act.5. the competence of the parliament to enact the prize chits and money circulation schemes (banning) act, 1978 (act 43 of 1978) came up for consideration before this court in srinivasa enterprises and ors. v. union of india etc. ..... srinivasa enterprises' case (supra). that decision was involved with the power of the parliament to enact the prize chits and money circulation schemes (baning) act, 1978 and this court held that the legislation fell within entry 7 of list iii of the viith schedule as opposed to the claim of the petitioners therein ..... of the reserve bank of india act. chapter iii-b dealing with non-banking institutions and financial institutions receiving deposits from third parties was introduced in the reserve bank of india act, 1934 by the amending act (act 55 55 of 1963) in the year 1963. in the case of mayavaram finance corporation ltd. v. reserve bank .....

S.B.P. and Co. Vs. Patel Engineering Ltd. and anr.

Court : Supreme Court of India

Reported in : AIR2006SC450; 2006(1)ALD10(SC); 2005(3)ARBLR285(SC); 2006(1)AWC538(SC); 2006(1)BomCR585; [2005]128CompCas465(SC); (2006)2CompLJ7(SC); 2005(5)CTC302; (2006)3GLR2097; [2006(1

..... the filing of an application for setting aside an arbitral award by making an application to the court as defined in section 2(e) of the act. chapter viii deals with finality and enforcement of arbitral awards. section 35 makes the award final and section 36 provides for its enforcement under the code of ..... chief justice or his nominee and such an order cannot be characterized as administrative. when the attention of the learned solicitor general was invited to sundarm finance ltd., submitted that the question about nature of the order under section 11 was never raised before the court and the observation that the order ..... of presenting his case and that the administrative authority concerned should act fairly, impartially and reasonably. where administrative officers are concerned, the duty is not so much to act judicially as to act fairly.(emphasis supplied)in mohinder singh gill v. chief election commission : [1978]2scr272 after considering several cases, krishna iyer, j. stated :' .....

Devi Match Factory and ors. Vs. Superintendent of Central Excise, Satt ...

Court : Chennai

Reported in : 1983(12)ELT99(Mad)

..... following subjects among other : 'to define clearly and terms - (i) cottage industry, (ii) village household sector'. chapter 7 of this report dealt with the definition of cottage household and village industry. after examining the pros and cons of ..... units recommended by the khadi and village industries commission for exemption under notification of the government of india in the ministry of finance (department of revenue and insurance) no. 162/67-central excise, dated 21st july, 1967, or no. 154-75- ..... article 14 of the constitution. in the decision reported in murthy match works v. assistant collector of central excise : 1978(2)elt429(sc) , the supreme court rejected this contention observing : 'there is no doubt, that in the past ..... v. state of m.p. : [1981]3scr234 related to a scheme of nationalisation of routes under the motor vehicles act. certain existing operators were allowed to operate on over-lapping portions of notified routes while the petitioners therein were denied such .....

Indian Institute of Architects Vs. Union of India (Uoi)

Court : Chennai

Reported in : 2000(121)ELT609(Mad); 2006[2]STR295

..... the cause of action arose in chennai itself where the impugned provisions of the finance act, 1998 are sought to be implemented in so far as they relate to the levy of service tax on architects. learned counsel submitted that the appellant had a chapter in chennai apart from the fact that the president of the appellant is also ..... of 1999 in w.p. no. 773 of 1999, by order dated 22-1-1999, granted interim stay of the operation of the relevant provisions of the finance act, 1994 (act 32 of 1994). the petitioner herein has taken out a contempt application on the ground that the authorities in other states have not chosen to obey the interim order ..... appellant herein has filed the writ petition for the issue of a writ of declaration to declare some of the provisions of the finance (no. 2) act, 1998 and the rules framed thereunder and the finance act, 1994 (act 32 of 1994) as amended by notifications issued thereunder levying service tax on the persons carrying on the profession of architecture as .....

Madhu Silica Private Limited and ors. Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : [1992]85STC258(Guj)

..... of madras) : [1980]3scr1 (r.r. engineering co. v. zila parishad), (1936) ac 352 (pc) [in re : a reference under the government of ireland act, 1920, section 51 and section 3 of the finance act (northern ireland), 1934], : [1965]56itr198(sc) (navnit lal c. javeri v. k. k. sen, appellate assistant commissioner of income-tax). 91. it is now well ..... legislation. reliance was placed in this connection in ganga sugar corporation ltd. v. state of uttar pradesh : [1980]1scr769 and also on state of karnataka v. ranganathan reddy : [1978]1scr641 . 37. replying to mr. kaji's contentions, the learned advocate-general submitted that rule 42e cannot be read to nullify section 15b. that levy is under section 15b. ..... to pay tax. how payment in discharge of this liability is to be made will regulated by the rules made under the act. if we turn to rule 42e, we find that it is part of chapter 7 of the rules which dealer with grant of drawback, set-off and refund. this rule deals with regulation of assessment .....

Advertising Club and ors. Vs. Central Board of Excise and Customs and ...

Court : Chennai

Reported in : 2001(77)ECC322; 2001(131)ELT35(Mad); [2003]264ITR386(Mad); (2001)2MLJ656; 2006[2]STR457; [2007]6STT196

..... offered.2. the 'services' offered by the 'advertising agency' were included for the first time by chapter vi of the finance act, 1997. the relevant provisions, as they stand today, after all the amendments are as under :'65. definitions. -- in this chapter, unless the context otherwise requires,-- (1) 'advertisement' includes any notice, circular, label, wrapper, document ..... the said press media or the electronic media is not taxed. this, according to learned counsel, amounts to 'discrimination' and, therefore, the provisions of the finance act are challenged on the ground that they contravene article 14.5. one other similar challenge for the 'discrimination' is that in the matter of calculation of tax, ..... 4. on this basis, a contention is raised that since all the advertisements are covered widely under the provisions of section 65(48)(e) of the finance act, this is nothing but a tax on all the other taxable services except those which are barred by entry 55 and, therefore, it was only a .....

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... so defined, shall be those of that house and of its members and committees immediately before the coming into force of section 26 of the constitution (forty-fourth amendment) act, 1978.(4) the provisions of clauses (1), (2) and (3) shall apply in relation to persons who by virtue of this constitution have the right to speak in ..... is a party to the writ petitions. we are, therefore, not concerned as to whether the cag committed any breach of privilege in forwarding the report to the finance minister. what, however, we are concerned with is as to whether the scheme, which the constitution envisages for dealing with the cag's report, has any room ..... asset, which had not been disclosed to the income-tax authority.32. quoting extensively from erskine may's law, privileges, proceedings and usage of parliament) (18th edition--chapter v--page 64) mr. choudhury points out that according to may, 'parliamentary privilege is the sum of the peculiar rights enjoyed by the house collectively as a constituent .....

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

..... providing a taxable service within the meaning of section 65(41) of chapter v of the finance act as amended by the finance act, 1997 and finance (no. 2) act of 1998. it was contended that service provided by a consulting engineer in relation to advice, consultancy or technical assistance in ..... counsel for the parties at considerable length. the short question that falls for consideration is whether the petitioner-company is liable to pay service tax under chapter v of the finance act as amended from time to time. according to the petitioner, it is not liable to either recover or deposit any tax as it is not ..... bangalore.2. the petitioner-company is a division of tata sons limited engaged in the development of computer software. upon the introduction of service tax under chapter v of the finance act, 1994, it appears to have applied for and secured registration as a consulting engineer in terms of a certificate dated january 9, 1998. the central .....

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

..... be necessary to understand the controversy.2. it is common knowledge that while presenting the budget in the year 1994-95, the finance minister proposed to introduce a tax on certain services and pursuant to the same, chapter v of the finance act, 1994 introduced provisions for the levy of the tax known as the 'service tax', which was defined as the tax chargeable ..... under the provisions of chapter v. this tax was to apply to all the 'taxable services' provided after the commencement of chapter v. section 66 of the finance act, 1994 is a charging section. few other provisions would be necessary to be seen. section 65(16) as it .....