Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Court: jammu and kashmir Page 1 of about 128 results (0.219 seconds)

Mohd. Ahsan Wani Vs. Commissioner of Income-tax

Court : Jammu and Kashmir

Reported in : [1977]106ITR84(J&K)

..... minor sons and brought into his books as cash credits. 13. there is a difference of opinion between some of the high courts on the interpretation of section 24 of the finance act, in manilal gafoorbhai shah v. commissioner of income-tax : [1974]95itr624(guj) , the gujarat high court held that the immunity against the investigation of ..... the particulars of the voluntarily disclosed income and the amount of income-tax paid in respect of the same and the date of payment :...' 10. section 24 of the finance act is commonly known as the voluntary disclosure scheme of 1965. the main features of this scheme are that it enables persons who had not disclosed their ..... assessee that the above three creditors had declared the respective amounts shown against them on january 25, 1966, under section 24 of the finance (no. 2) act, 1965 (act 15 of 1965) (hereinafter referred to as 'as the finance act'). the income-tax officer did not accept the explanation of the assessee as in his view one of the alleged .....

Controller of Estate Duty Vs. Kasturi Lal JaIn and Mohini Devi Muju

Court : Jammu and Kashmir

Reported in : [1974]93ITR435(J& K)

..... .).: ' i agree with counsel for the trustees that prima facie there must, in order to give rise to a valid claim for duty, whether under section 1 or section 2 of the finance act, 1894, be a change not merely of source or title, but of possession or enjoyment.'17. similarly, a division bench of the madhya pradesh high ..... .'11. similarly, in nevill v. commissioners of inland revenue, [1924] a.c. 385, 399; 2 e.d.c. 219,232 (h.l.) while construing sections of the u.k. finance act of 1894 and the proviso thereto, lord viscount cave, with whom the majority of lords agreed, observed as follows: ' but by the proviso any ' property so ..... expression ' passes on the death' might have created some difficulty of interpretation, but two generations of judicial decisions have imparted to that expression as occurring in section 1 of the u.k. finance act, 1894, which imposed for the first time in england the duty called ' estate duty ', exact shades of meaning that could not have been originally discerned .....

Jai Beverages Private Limited Vs. State of Jammu and Kashmir and ors.

Court : Jammu and Kashmir

Reported in : 2004(3)JKJ47

..... on the fulfilment of eligibility requirements specified and contained in it. this cannot be termed as exemption notification under section 5 of the general sales tax act, 1962. section 5 of the general sales tax act empowers the state to grant exemption from taxation, which reads as under: '5. exemption from taxation.-the government ..... of jammu & kashmir civil sectt. finance departmentnotificationsrinagar, the 20th august, 1998sro-247. in exercise of the power conferred by section 5 of the jammu and kashmir general sales tax act, 1962 (xx of 1962) and read with sub-section (5) of section 8 of the central sales tax act, 1956 (act no. 74 of 1956), the government ..... by various statutory notifications including notification sro-247, whereby exemption from payment of gst and cst was granted under sections 5 and 8 of the jammu and kashmir sales tax act, 1962 and central sales tax act, 1956 respectively, in respect to 'prestigious units', i.e., units having capital investment of rs. 25 crores .....

Shakti Traders Vs. State of Jammu and Kashmir and ors.

Court : Jammu and Kashmir

..... :'government of jammu and kashmifinance departmentnotification,dated, srinagar the 30th may, 1997 sro 184 - in exercise of the powers conferred by sub-section (5) of section (3) of the levy of tolls act, samvat 1995, the government hereby notifies that additional toll on the edible oil imported into the state for re-sale in the state ..... oil manufacturers from outside the state, the government of jammu and kashmir issued sro 93 of 1991 on 7th march, 1991 under section 5 of the general sales-tax act, 1962 (sales-tax act) directing that the goods manufactured by a dealer operating as a small-scale industrial unit in the state and registered with the director ..... shall be levied at the rate of 4% on the value of such goods with immediate effect. by order of the government of jammu & kashmir. sd/-(dr. r.k.kotru)director finance .....

Omkar Sharma and ors. Vs. Mata Vaishno Devi Shrine Board

Court : Jammu and Kashmir

Reported in : 2005(3)JKJ388

..... the government for performing any of its functions. members of the shrine board have been nominated by the chairman of the board in terms of section 5 of the act and the state never had any role or say in their nomination or appointment. the process of nomination continues and members are appointed whenever there ..... 8. in sukhdev singh v. bhagatram sardar singh raghuvanshi, : (1975)illj399sc , the question arose in the context of the oil and natural gas commission, the industrial finance corporation and life insurance corporation -- all public corporations set up by the statute. affirming the decision in rajasthan state electricity board v. mohan lal (supra) the constitution ..... . 930/1998 the petitioner claimed to have been appointed as chowkidar by dharmarth trust on 6th october, 1978 and become an employee of the shrine board after coming into force of the shri mata vaishno devi shrine act, 1988. according to him, he was working as receptionist when the shrine board came into existence. he .....

Punjab National Bank Vs. J. and K. Special Tribunal and ors.

Court : Jammu and Kashmir

Reported in : AIR2002J& K105,II(2003)BC454

..... of such dispute. 9. the settlement of dispute between the society and the bank is not envisaged under section 63 of the act. however, section 63-a of the act provides a situation where a society is unable to pay its debts to a financing bank by reason of its members committing default in the payment of the money due to them. in ..... the committee fails to do so within a period of 60 days from the date of receipt of such directions, the financing bank itself may proceed against such members under section 63, in which case the provisions of the act, the rules or the bye-laws shall apply as if all references to the society or its committees in the said ..... provisions were references to the financing bank. sub-section (2) of section 63-a of the act provides that where a financing bank has obtained a decree or award against a society in respect of moneys due to it from the society, the financing-bank may proceed to recover such moneys firstly from the assets of .....

Puri Bros. Industries Ltd. Vs. Union of India

Court : Jammu and Kashmir

Reported in : [2002]122TAXMAN82(NULL)

..... to be gone into in the present petition. the further facts on the basis of this scheme are being noticed below :it is pleaded that under the finance (no. 2) act, 1998, sections 86 to 98 were added. this was with a view to settle the recovery of disputed payments. a scheme known as kar vivad samadhan scheme of 1998 ..... tax payable under the scheme at the rate of 35 per cent at rs. 16,10,592.9. the object of the scheme introduced by the finance (no. 2) act, 1998 and consisting of sections 86 and 98 (both inclusive) as also a schedule was to liquidate tax arrears, locked-in-litigation, and thereby to augment resources and reduce litigation ..... was declined. according to the petitioner, this demand which has been created, is contrary to the mandate of section 90(1) of the finance (no. 2) act, 1998. it is submitted that the designated authority on receiving the declaration under section 88 is supposed to determine the amount payable by the declarant and the requisite certificate has to be granted. .....

Sheikh Abdul Hafiz Vs. the State and ors.

Court : Jammu and Kashmir

Reported in : 1999CriLJ4518

..... be thus found with the mode through which the government has accorded the sanction for the prosecution of the alleged offenders.10. under section 6 of the prevention of corruption act the authority competent to accord sanction for prosecution is the one which is competent to remove the public servant from office. the argument ..... which has been issued through the general administration department. the petitioner claims that the sanction is ex facie without jurisdiction as he being the employee of finance department, the sanction ought to have been issued through that department and not through the general administration department. it is on this plea that writ ..... conspiracy to commit the offences, prosecution wherefor is sought under the impugned sanction. yet again it is argued that the petitioner being an employee of the finance department the sanction for prosecution in his case could have been issued by the administrative head of that department and not by the government, through its .....

Mohd. Khaliq and ors. Vs. State

Court : Jammu and Kashmir

Reported in : 2008(1)JKJ464

..... hospital, jammu and ultimately to christian medical college, ludhiana, where he succumbed to the injuries.after investigation of case fir no. 86 of 1990, final police report under section 173 cr.p.c. was bid before the learned chief judicial magistrate, rajouri, who committed the case to learned sessions judge, rajouri vide his order of september 14, ..... a dramatic and graphic account of the event and it, therefore, does not appear believable to us that in the sudden attack any witness could have noticed the act which the prosecution had attributed to mohd farood and mohd malik of their having caught hold of mujahid-ul-hassan and facilitating causing of injuries to him by the ..... lall and others with the axe and hoe. according to the learned, counsel, there was no evidence worth the name against mohd rafiq alias kalu attributing any overt act to him in the occurrence and the story of his pelting stones was unbelievable because none had been proved to have been hit by the stones pelted by him .....

Shekhar Suman Vs. Shiv Shanker Associates and ors.

Court : Jammu and Kashmir

Reported in : 2007(2)JKJ129

..... , yet assuming that accused/petitioner holds the said position, that by itself does not make him liable for commission of the offence under section 138 read with section 141 of the act.18. the contention of mr. johal that the question whether petitioner /accused is in charge and was responsible for the business of the ..... unanimous judicial opinion that necessary averments ought to be contained in a' complaint before a person can be subjected to criminal process. a liability under section 141 of the act is sought to be fastened vicariously on a person connected with a company, the principal accused being the company itself. it is a departure from ..... accused/petitioner, yet the complainants have filed the complaints for prosecuting the accused/petitioner for commission of the offence under section 138 read with section 141 of negotiable instruments act, (here-in-after called the act).3. the case of the accused/petitioner is that he has unnecessarily been arrayed as an accused, whereas he has .....