Judgment Search Results Home > Cases Phrase: finance act 1978 section 39 amendment of act 6 of 1898 Court: rajasthan Page 11 of about 470 results (0.056 seconds)

Lurgi Metallurgie Gmbh Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : 2008[9]STR451

..... rs. 91,67,098/- and education cess amounting to rs. 28,235/- should not be demanded and recovered from the petitioner under the erstwhile section 73(1)(a) and proviso to section 73(1) of the finance act, 1994. the petitioner has also been asked to show cause and explain as to why interest as applicable should not be recovered from him under ..... section 75 of the finance act, 1994. show cause notice is also issued in connection with penalty. it is the aforesaid show cause notice which is impugned at the instance of the petitioner.2. ..... allahabad high court dated 21-1-2000. the respondent company were clearing their goods on the basis that they were leather sheets within the meaning of section 14 of the central sales tax act. a show-cause notice was issued to them claming that the items cleared by them were not leather sheets and that a higher duty was required .....

Union of India (Uoi) and anr. Vs. Aakar Advertising and Aakar Communic ...

Court : Rajasthan

Reported in : (2008)217CTR(Raj)467; RLW2008(3)Raj2509; [2008]13STJ301; 2008[11]STR5; (2008)15VST542(Raj)

..... framed in both the appeals read as under:(1) whether the tribunal could reduce the penalty imposable under section 76 of the finance act, 1994 as amended by the finance act, 1998 read with rule 6 of the service tax rules below the minimum limit prescribed under that section?(2) whether the tribunal could entertain an appeal on merits when the appeal before the commissioner was ..... rejected because of default by the assessee in payment of pre-deposit required under section 35f of the central excise act, 1944 .....

Bd and P Hotels (India) (P) Ltd. Vs. District Judge, Jhunjhunu and ors ...

Court : Rajasthan Jaipur

..... that the drt is entitled to question the action taken by the secured creditor and the transactions entered into by virtue of section 13(4) of the act. the legislature by including sub-section (3) in section 17 has gone to the extent of vesting the drt with authority to even set aside a transaction including sale and to ..... whereof vested a right in favour of lessee (respondent-5) to create encumbrances on the lease hold rights possessed by them in favour of a financial institution for loan/finances raised for development of fort, with a condition that encumbrances are to be cleared before expiry/ termination of lease period. that apart, cl.7 (d) of lease ..... been agreed to that the lessee shall have a right to create encumbrances on the lease hold rights possessed by them in favour of any financial institution for loan/finances raised for the development of fort, subject to the condition that the encumbrances are cleared before the expiry/ termination of the lease period.7. the lessor herein .....

Deepak Soni Vs. Rajasthan Finance Co. Corporation and ors.

Court : Rajasthan

Reported in : 2001(2)WLC525; 2001(3)WLN611

..... petition for enforcement of contractual matter must be entertained directly by the high court even though alternate remedy by way of civil suit is available. assuming that the rajasthan finance corporation is acting arbitrarily in claiming enhanced interest from the petitioner, inspite of circulars passed by the controlling authorities and that action being arbitrary is amenable to judicial review the question is ..... the manner of payment of interest on the local advance, etc., is also voluntarily accepted by the petitioner the conditions imposed on him by the contract as also by the finance corporation act, 1956 statutorily through out the transactions the contract of the petitioner has been voluntary, he has not been coerced into any agreement, he has voluntarily taken the liability flowing .....

The State of Rajasthan Vs. the Associated Store Industries Kota Ltd. a ...

Court : Rajasthan

Reported in : 1970WLN398

..... finding that the agreement dated 2.5.1945 became void on the coming into force of the constitution or on 1.4.50 when the finance act was extended to rajasthan sections 65 and 70 of the contract act would apply. we then observed that in that case parties will have to produce material to unable us to pass an appropriate decree. both ..... was entered into.17. we are however of the opinion that the effect of the union of indian extending the finance act to rajasthan with effect from 1. 4.50 was to make void agreement ex a under section 56 of the contract act.18. in view of article 295 of the constitution both the union of india and the state of rajasthan succeeded ..... the new law is within the competence of the legislature and does not transgress the constitutional limits after the constitution came into force.19. the union of india extended the finance act to rajasthan with effect from 1. 4. 50. in view of this law which was within the competence of the union of india the union of india was no .....

Commissioner of Income Tax Vs. Gotan Lime Stone Khanij Udhyog

Court : Rajasthan

Reported in : (2004)186CTR(Raj)125; [2004]269ITR399(Raj)

..... leading case propounding this interpretation is cit v. b.c. srinivasa setty : [1981]128itr294(sc) .in order to overcome the judicial interpretation, the finance act, 1987, w.e.f. 1st april, 1988, has provided in section 55(2)(a) that cost of acquisition in case of self- generated goodwill will be taken to be nil. for the purpose of bringing the ..... as to enable m/s j.k.. white cement works to acquire the same was a capital receipt. because of the fact that the computation provisions under section 48 of it act could, not be applied to, such transaction for want of no ascertainable cost of acquisition on the date of acquisition that capital gains did not arise out ..... there is no direct transfer by the assessee to the person to whom the transfer has been made would result in capital gain. we find under section 45 and section 48 of the it act that the provisions do not inhibit the computation of capital gains on the basis of such transfer. in its elementary form the computation of capital gains .....

Dilip Kumar JaIn Vs. Union of India (Uoi) and anr.

Court : Rajasthan

Reported in : 1996CriLJ547

..... are of the opinion that the impugned order of detention, dated 16-9-1993, passed by the government of india, ministry of finance, department of revenue, new delhi under section 3(1) of the act deserves to be quashed and set aside.15. as a result of the above discussions, the habeas corpus petition is allowed and ..... the learned-counsel for the petitioner that the order of detention is based on grounds which are contrary to the statutory provisions of sub-section (1) of section 3 of the act. according to the said provisions, a person can be detained either to prevent him from engaging in transporting or concealing or keeping smuggled ..... raju bahi, dated 16th september, 1993 passed by the joint secretary, ministry of finance, government of india, department of revenue, new delhi under section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (hereinafter referred to as 'the act') in the matter of alleged violation of detenu's rights under articles 19, .....

Thawariya Vs. Firm Rajesh Kumar Heera Lal

Court : Rajasthan

Reported in : RLW2007(1)Raj598

..... and anr. (supra). it is also contended on the basis of m.j. velu mudaliar and anr. v. sri venkateswara finance corporation and ors. (supra) that where the objection as to non-compliance of section 69(2) of the act was taken but not pressed, it was held that the suit was maintainable. it is submitted that in the instant case, ..... the non-registration of the partnership firm is a mixed question of law and unless this question is raised, enquired into and decided, the provisions of sub-section (2) of section 69 of the act cannot be invoked by any party to the suit in second appeal. reliance has been placed on kalyan sahai v. firm lachhminarain shambhulal (supra) and popsingh ..... (in short 'the act') and it has three partners namely hazari lal, babu lal and smt. shanti devi. it carries on business of commission agent in khairthal town. the defendant appellant took a loan of rs. 4.500/- from the plaintiff-firm on 20.2.1978, but neither repaid the said loan nor brought 'gwar' and other grains at the .....

Punjab Travels Co. Vs. Union of India and Co.

Court : Rajasthan

Reported in : 2000(3)WLC755; 2001(1)WLN707

..... any period prior to the coming into the force of this notification issued under the provisions of the chapter v of the rajasthan finance act, 1997 at such rates as were applicable to such vehicles from time to time.by order of the governor sd/-(g.l. gupta) deputy secretary to government.'(4). ..... pari/tax/hqrs/95/l6 jaipur, dated : 31st march, 97 notification in exercise of the powers conferred by clause (c) of sub sec. (1) of section 4 and section 4-b of the rajasthan motor vehicle taxation act 1951, (rajasthan act no. 11 of 1951) and in super session of all previous notifications issued in this behalf, the state government hereby, with effect ..... as the case may be. therefore, the second contention of-the learned counsel for the appellants that since the permits/authorisation issued to the appellants is not under sub-sec. (9) of sec. 88, notification dated 31st march, 1997 does not apply to the transport coaches plying within the state on its own force, is devoid of any substance and .....

Commissioner of Income Tax Vs. New Rajasthan Trading Co.

Court : Rajasthan

Reported in : (2004)186CTR(Raj)268; [2004]271ITR511(Raj)

..... the period ending on 31st march, 1989.'2. it is nobody's case that the newly inserted proviso vide the finance act, 1991 w.e.f. 1st oct., 1991 to section 272a(2) of the act has been given retrospective effect. in absence of any retrospective effect to such provisions, this newly inserted proviso cannot have any impact with regard ..... . while admitting this appeal on 27th nov., 2000, the court had framed following questions :'whether the newly inserted proviso vide the finance act, 1991 w.e.f. 1st oct., 1991 to section 272a(2) of the act is applicable to the respondent-assessee whose default relates to asst. yr. 1989-90 requiring the assessee to file returns on or before 30th april, 1989 for .....