Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Court: jammu and kashmir Page 2 of about 128 results (0.109 seconds)

J.S. Modi Vs. State of J and K Through Chief Secretary and Two ors.

Court : Jammu and Kashmir

Reported in : 2005CriLJ4256,2005(3)JKJ96

..... disposal with the consent of the' learned counsel appearing for the respective parties.2. the petitioner is aggrieved of his prosecution under section 5(2) of the j&k; prevention of corruption act, 2006, read with sections 409, 419, 420, 467, 468, 471, 477a, 201, and 120b of the ranbir penal code, in challan presented ..... out those suspicious vouchers and receipts and sent them for verification. in the meantime, the petitioner had also taken into confidence the excise commissioner and the acs (finance) and apprised them of the situation. the doubtful vouchers and receipts detected by the petitioner pertained to saddar treasury, town hall, jammu and jammu & kashmir ..... and deceit the department, caused a huge loss to the state exchequer for gainful purpose, and the petitioner after taking into confidence the additional chief secretary (finance) and commissioner, excise, to whom he stated to have apprised earlier also when on scrutiny he found the treasury vouchers and bank receipts doubtful and, .....

Pine Chemicals Vs. Assessing Authority and ors.

Court : Jammu and Kashmir

Reported in : [1989]73STC101(NULL)

..... notification has already been issued under sro no. 267 dated 15th may, 1978 amending the sales tax act under section 5 and as per sro no. 235 dated 27th april, 1978 under section 8 of the central sales tax act. similar notification have to be issued by the finance department for medium and large scale units as our unit comes under ..... the liability to pay sales tax. even otherwise, the petitioner-company having more than once admitted that in the absence of a notification issued by the finance department under section 5, exemption from charging sales tax was not available to it, the legal presumption would be that sales tax has been so charged and the 1st ..... necessary exemption under the sales tax rules.11. this means that the petitioner knew that issuance of notification under section 5 of the act is a condition precedent for obtaining exemption and also that it was the finance department alone which was competent to do so. this admittedly was its understanding even much after the unit had .....

Farooq Ahmed and anr. Vs. Skicc and ors.

Court : Jammu and Kashmir

Reported in : 2005(1)JKJ470

..... the management of the affairs of the society was entrusted under section 3 of the j&k; societies registration act, 1988. the other members of the governing body were principal secretary to the chief minister, commissioner/secretary to government, finance department, commissioner/secretary to government, tourism department, managing director ..... the state was the chairperson of the society, whereas the other members were the principal secretary to the chief minister, commissioner/secretary to government, finance department, commissioner/secretary to government, tourism department, additional director general (tourism), government of india, director tourism, jammu and kashmir, managing director, ..... , taking note that the government, its agencies and instrumentalities, corporations set up by the government under statutes and corporation incorporated under the companies act, own by the government, have become the biggest employers in the country, held as under: --'.that there is no good reason why .....

Roshan Lal Bhagat Vs. State and anr.

Court : Jammu and Kashmir

Reported in : 2006(2)JKJ280

..... state the case will be represented by deputy director accounts and treasuries, jammu.by order of the government of jammu & kashmir.sd/-(sushma choudhary)commissioner i secretary to govt.finance department.9. perusal of the aforesaid order reveals that only two medical claims of rs. 10,499/- and rs. 11,555/- being fraudulent drawal by the petitioner were ..... charge framed in consonance with rule 33 of 1956 rules. rule 33 of 1956 rules is extracted below.33. (1) without prejudice the provisions of the public servants inquiries act, 1977, no order (other than an order based on facts which had led to his conviction in a criminal court or by a court-martial) of dismissal, removal, ..... rs. l0,000/- drawn by the petitioner fraudulently and further to show cause within 15 days as to why action under rules be not taken against him for these acts of commission.3. respondents, in the meantime, issued government order no. 88-f of 1995 dated 31.03.1995, referring two charges of drawal of medical claims of .....

Mulakh Raj Bimal Kumar Vs. Income-tax Officer and ors.

Court : Jammu and Kashmir

Reported in : [1977]107ITR382(J& K)

..... so extended, interest shall be chargeable in accordance with the provisions of sub-section (8).' sub-section (8) was amended by the finance act of 1972 which reads as follows : '(8) (a) where the return under sub-section (1) or sub-section (2) or sub-section (4) for an assessment year is furnished after the specified date, or ..... is not furnished, then [whether or not the income-tax officer has extended the date for furnishing the return under sub-section (1) or sub-section ..... tax officer interest could not be levied in the demand notice. it was also urged before the appellate authorities that the provisions of section 139(1) of the act were not attracted to the case inasmuch as the petitioner never applied for any extension of time and unless a specific prayer in .....

The Commissioner of Income Tax Vs. Nitco Roadways Ltd.

Court : Jammu and Kashmir

..... not be the position after 1st april,1976 because the definition of ' entertainment expenditure' for the purposes of sub-sections (2a) and (2b) of section 37 has been enlarged with retrospective effect from that date by the finance act,1983 to include 'hospitality'. 7. in the present case, the expenditure on providing tea to the customers was ..... customary hospitality by offering ordinary meals as a bare necessity ,is not 'entertainment expenditure' within the meaning of section 37(2b) of the act as it stood prior to the insertion of explanation 2 to section 37 by the finance act,1983 with retrospective effect from 1 st april, 1976 by which, for the purpose of sub ..... -sections (2a) and (2b) of section 37, enlarged meaning was given to the words 'entertainment expenditure' to include expenditure on provision of hospitality of every .....

Commissioner of Income Tax Vs. Yashpal Garg and Co.

Court : Jammu and Kashmir

Reported in : [2000]110TAXMAN251(NULL)

..... accounting year, was not entitled to claim any deduction for it. this was not intended by section 43b. to obviate this kind of unexpected outcome of section 43b, the first proviso was added in section 43b by the finance act, 1987. the proviso makes it clear that the section will not apply in relation to any sum which is actually paid by the assessee in the ..... employed by him) only in computing the income referred to in section 28 of that previous year in which such sum is actually paid by him : . . .'4. section 43b, as noticed above, was brought on the statute book by the finance act, 1983. this became effective from 1-4-1984. therefore, this section would be applicable so far as two assessment years are concerned.5 .....

Commissioner of Income-tax Vs. Abdul Ahad

Court : Jammu and Kashmir

Reported in : [2001]247ITR710(J& K)

..... set out above has undergone a change by the insertion of the following explanation to section 41(1) of the act by the finance (no. 2) act, 1996, with effect from april 1, 1997 : 'explanation--for the purposes of this sub-section, the expression 'loss or expenditure or some benefit in respect of any such trading ..... income-tax appellate tribunal. the tribunal found that the appellate assistant commissioner had not given any reason for holding that this amount was taxable under section 41(1) of the act. the matter was, therefore, remitted to the appellate assistant commissioner for re-adjudicating this claim of the assessee after hearing' both the parties. ..... liability by way of remission or cessation thereof shall include the remission orcessation of any liability by a unilateral act by .....

Bakshi Mohd. Yusuf and Bakshi Mohd. Shafi Vs. Commissioner of Income-t ...

Court : Jammu and Kashmir

Reported in : [1974]93ITR38(J& K)

..... seen whether the assessees can be held to be guilty of deliberately furnishing inaccurate particulars to the income-tax department. we might further mention that section 271(1)(c) of the income-tax act was amended by the finance act of 1964 by whichthe word 'deliberately' was deleted and this amendment took place on april 1, 1964, that is to say a year after ..... is true that the legislature did amend section 271(1)(c) specifically by dropping the word 'deliberately' but that was long after the assessment of the assessees was over and the assessees could not be governed by that provision. as to what is the effect of the deletion of the word 'deliberately' by the finance act of 1964, we express no opinion, because .....

Commr. of Customs and C.E. Vs. Bharat Box Factory

Court : Jammu and Kashmir

Reported in : 2008(2)JKJ459

..... same, the commissioner of customs and central excise has preferred these applications raising the following question of law:whether education cess levied and collected under section 91 of the finance act, 2004 can be considered as a duty of excise for the propose of grant of refund in cash or by way of self credit under ..... (b) additional duties of excise leviable under sub-section (3) of section 3 of the additional duty of excise (goods of special importance) act, 1957 (58 of 1957); and (c) the additional duties of excise textile and textile articles) act, 1978 leviable under sub-section (3) of section 3 of the said act, mentioned in the said notification?2. in support ..... which was in the nature of piggy back duty on the excise duties under the central excise act, 1944, additional duties of excise (goods of special importance) act, 1957 and additional duties of excise (textile and textile articles)act, 1978, was also required to be refunded because it was not at all leviable in view of the .....