Judgment Search Results Home > Cases Phrase: finance act 1983 section 29 omission of section 80mm Page 2 of about 1,334 results (0.121 seconds)

Present : Mr. Sanjay Bansal Senior Advocate with Vs. the Assistant Com ...

Court : Punjab and Haryana

..... in respect of the provisions of sub-section (4a) as inserted vide finance act, 1983 and also the substituted sub-section (4a) inserted by finance act no.2 of 1991 was as under: 20 ..... to the accuracy and integrity of this document chandigarh cwp no.16890 of 1995 & other connected matters 5 that, by reason of the omission or failure on the escaped assessment for any assessment year, he part of an assessee to make a return under may, subject to the provisions of sections 148 section 139 for any assessment year to the to 153, assess or reassess such income and also assessing officer or to disclose fully and truly ..... comes to his for that year, income chargeable to tax has notice subsequently in the course of the escaped assessment for that year, or proceedings under this section, or recompute (b) notwithstanding that there has been no the loss or the depreciation allowance or any omission or failure as mentioned in clause (a) other allowance, as the case may be, for the on the part of the assessee, the assessing assessment year concerned ..... (hereafter in this officer has in consequence of information in section and in sections 148 to 153 referred to as his possession reason to believe that income the relevant assessment year) chargeable to .....

Chapman Vs. Houston Welfare Rights Organization

Court : US Supreme Court

..... of 30 days in any 1-month period, in the case of a needy child under the age of 21 who is (or, within such period as may be specified by the secretary, has been) living with any of the relatives specified in subsection (a)(1) of this section in a place of residence maintained by one or more of such relatives as his or their own home, but only where such child is without available resources, the payments, care, or services involved are necessary to avoid destitution of such ..... "an interlocutory or permanent injunction restraining the enforcement, operation or execution of any state statute by restraining the action of any officer of such state in the enforcement or execution of such statute or of an order made by an administrative board or commission acting under state statutes, shall not be granted by any district court or judge thereof upon the ground of the unconstitutionality of such statute unless the application therefor is heard and determined by a district court of three judges ..... explained that this initial version "certainly is not sufficiently comprehensive to include all covered by the first section of the 'ku-klux act' of april 20, 1871, and the omission is not elsewhere supplied. . . ..... . justice white has taken a contrary view, however, and has concluded that, because the statute now codified as 1983 includes the words "and laws," it provides a private cause of action for the deprivation, under color of state law, of any ..... ..... ..... ..... ..... ..... .....

Andhra Sugars Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1986)LC459Tri(Chennai)

..... considering the purport and scope of section 47 of the finance act '82 vis-a-vis section 11(a) of the act has held that the finance act merely sets out that recovery or refund of duties of excise shall be made as if the amendment had been in force at all material times and does not give a go by to other provisions of the central excises and salt act, 1944' and that the provisions of section 11(a) are not over-rided by amending act or by taking the amendment ..... we cannot read section 51 of the finance act to mean that the levy and collection can be made for past deemed clearances by ignoring the other provisions of the act and the rules.we also cannot accept the learned solicitor general's argument that section 51 of the finance act should be read as limited to actions postulated by clause (a) to (d) only and not permit levy of ..... deemed to have been validly made as if the amendment made by sub-section (1) of section 47 of the finance act, 1982 had been in force at all material times and recovery of the same would follow as a consequence in terms of section 47(2) of the finance act, 1982. ..... the learned consultant for the appellant submitted that section 47(2)(d) of the finance act, 1982 cannot be made applicable to recover the differential ..... the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.5. ..... india reported in 1983 elt 239 (del .....

Kandasamy Vs. Valluvar Financiers Represented by Its Managing Partner, ...

Court : Chennai

Reported in : (1998)1MLJ500

..... of the petition was a partner or cotrustee with the insol-vent, or was jointly bound or had made joint contract with him or any person who was surety for him.it is seen that under sub-section (3) of section 44, provincial insolvency act a person who is jointly bound or had made any contract with the insol-vent or a partner 3on the date of the presentation of the petition is liable in spite of the insolvent's discharge under sub ..... a surety is no doubt discharged under section 134 of the indian contract act by any contract between the creditor and the principal-debtor by which the principal-debtor is released or by any act or omission of the creditor, the legal consequence of which is the discharge of the principal-debtor, but a dis-charge which the principal-debtor may secure by operation of law in bankruptcy for in liquidation proceedings in the case of a company) ..... but the wording of this sub-section makes it clear that a surety comes within the meaning of sub-section (3) because obviously a surety is one who is jointly liable with the ..... the provisions of sections 133 to 139 of the contract act, referred to above, apply only where the rights of the parties have not crystallised and merged in a decree of the ..... under section 128 of the indian contract act, the, liability of the surety is co-extensive with that of the principal-debtor unless it is otherwise provided by the ..... finance pvt ..... emakulam : [1983]1scr561 , wherein it has been held as follows:the fact the company liquidation .....

Dr. J.S. Gambhir Vs. Millennium Health Institute and Diagnostics Pvt. ...

Court : Delhi

..... of the persons who are at the relevant date the directors and by the person who is at that date the manager, secretary or other chief officer of the company, or by such of the persons hereinafter in this sub-section mentioned, as the official liquidator, subject to the direction of the tribunal, may require to submit and verify the statement, that is to say, persons(a) who are or have been officers of the company; (b) who have ..... misfeasance or breach of trust in relation to the company, the tribunal may, on the application of the official liquidator, or the liquidator, or of any creditor or contributory, made within the time specified in that behalf in sub-section (2), examine into the conduct of the person, director, manager, liquidator or officer aforesaid, and compel him to repay or restore the money or property or any part thereof respectively, with interest at such rate as the tribunal thinks ..... the official liquidator could also require other persons as specified in section 454(2) of the act to file a statement of affairs, however, such a direction could only be passed in cases where the official liquidator believed that such persons had control over certain records of the company or had ..... application should contain a detailed narration of the specific acts of commission and omission on the part of each director quantifying the loss to the company arising out of such acts or omissions. ..... 15. ..... from the decision in security and finance pvt. ..... sinha: (1983) 1 scc538as .....

Collector of Central Excise Vs. Falcon Tyres Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(91)ELT649TriDel

..... the period mentioned in the original provision was two years and that was reduced to one year by finance act, 1984.however on the day the collector passed the order under section 35e(2) of the act, the period stipulated under section 35e(2) of the act was two years and he had passed the order within the period stipulated two years.4. ..... section 35a of the act he could not demand an assessee to repay an amount erroneously refunded unless the assessee is given notice within the time limit specified under section 11a of the act and since the appellate authority had issued notice to the assessee on 26-12-1983 which was received by the assessee on 27-12-1983, the notice was not issued within the time limit of six months stipulated under section 11a of the act and therefore the application under section 35e(4) of the act ..... appellant may be allowed to go into any grounds not specified in the grounds of appeal if the collector (appeals) is satisfied that the omission was not wilful or reasonable. ..... "(2) the collector of central excise may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority to apply to the collector (appeals) for the determination of such points arising out of the .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... circular no.98/1/2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which ..... or any other appropriate writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service tax illegally collected from the ..... ) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the works contract and ready-mix concrete (rmc) as unconstitutional and also quashing of clarification given through instruction no.c.no.iv/16/56/07/stc dated 7-11-2007 (at annexure p-3) and under reference code no. .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... circular no.98/1/2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which ..... or any other appropriate writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service tax illegally collected from the ..... ) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the works contract and ready-mix concrete (rmc) as unconstitutional and also quashing of clarification given through instruction no.c.no.iv/16/56/07/stc dated 7-11-2007 (at annexure p-3) and under reference code no. .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... circular no.98/1/2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which ..... or any other appropriate writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service tax illegally collected from the ..... ) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the works contract and ready-mix concrete (rmc) as unconstitutional and also quashing of clarification given through instruction no.c.no.iv/16/56/07/stc dated 7-11-2007 (at annexure p-3) and under reference code no. .....

Commissioner of Income-tax Vs. Madras Motor and General Insurance Co. ...

Court : Chennai

Reported in : [1975]99ITR243(Mad)

..... has employed a similar language as contained in section 99(1)(iv) as amended by the finance act and for the reasons stated above the dividend ..... the appellate assistant commissioner took the view that the assessee was not entitled to any rebate on the dividend income at all under the provisions of the finance act, but since the income-tax officer had given a rebate on the dividend income as duly reduced by proportionate expenses incurred by the company he could not find ..... while deleting the provisions of section 99, finance act, 1968, by section 31(3) omitted the words 'received by ..... the assessee is entitled to rebate under section 99(1)(iv) as amended by the finance act, 1964, on the entire gross ..... on a further appeal the tribunal held that the assessee was entitled to the rebate of corporation tax under the finance act, 1964, on the dividend income, that there was nothing in the finance act which permitted the deduction of management or other expenses and in that view granted a rebate on the gross dividend ..... entire dividend income should be exempted from levy of corporation tax by virtue of the provisions of section 99(1)(iv) read with the finance act, 1964, paragraph d, part ii. ..... section 44 which enjoins the computation of income of an insurance company without reference to the different heads of income, has obviously a direct bearing on the process of computation of income ; but it has no bearing on the determination of the rate of tax which is prescribed by the relevant finance act .....