Judgment Search Results Home > Cases Phrase: finance act 1989 schedule i first schedule Page 5 of about 10,792 results (0.084 seconds)

Sri R Shankaran Vs. The State of Karnataka

Court : Karnataka

..... annexure-j the preliminary notification no.bda/ commr/ dc(la) /lao /158/ 2008-2009, dated 21.5.2008, published in the karnataka special gazette on 22.5.2008 in respect of sl.no.196, 272, 273 and 274 so far as the petition schedule properties are concerned and also annexure-k the final notification no.udd51mnx2010 dated 18.2.2010, published in special gazette on 18.2.2010, so far as it relates to the properties of the petitioners, in sl.no.195, 263, 264 and 265 of the gazette ..... praying the preliminary notification dated 21.5.2008 published in karnataka gazette dated 22.5.2008 issued under section 17(1) and (3) of the bda act 1976 at annexure e, by the second respondent and final notification dated 18.2.2010, bangalore, issued under section 19(1) of the bangalore development authority act, 1976, issued by the first respondent at annexure-f in so far as the petitioner s lands which are morefully described in the schedule hereunder are concerned and allow this writ petition. ..... the finance act, the 1957 act was incomplete as to the basis of the charge and its provisions would become totally unworkable unless the concepts of manufacture and assessable value as determined under the 1944 act were ..... in the gazette on 12.1.1989, under section 17 of the bda act and the notification under section 19 having been published on 27.7.1991 in the gazette, was beyond the period of one year provided under proviso (2) to section 6(1) of the la act. ..... union of india [1989 (3) scc488 is ..... india [(1989) 3 ..... 1989 .....

R. Shankaran and Others Vs. The State of Karnataka and Others

Court : Karnataka

..... praying to quash annexure-j the preliminary notification no.bda/ commr/ dc(la) /lao /158/ 2008-2009, dated 21.5.2008, published in the karnataka special gazette on 22.5.2008 in respect of sl.no.196, 272, 273 and 274 so far as the petition schedule properties are concerned and also annexure-k the final notification no.udd 51 mnx 2010, dated 18.2.2010, published in special gazette on 18.2.2010, so far as it relates to the properties of the petitioners, in sl.no.195, 263, 264 and 265 ..... third respondent in respect of schedule property vide annexure-a and etc; this writ petition filed under articles 226 and 227 of the constitution of india, praying to quash the preliminary notification dated 21.5.2008 issued under section 17(1) and (3) of the bda act 1976, vide annexure-c to the writ petition and also the final notification dated 18.2.2010 vide annexure-d of the writ petition, issued by the first respondent and etc; this writ ..... unlike the finance act, the 1957 act was incomplete as to the basis of the charge and its provisions would become totally unworkable unless the concepts of "manufacture " and "assessable value" as determined under the 1944 act were carried ..... published in the gazette on 12.1.1989, under section 17 of the bda act and the notification under section j 9 having been published on 27.7.1991 in the gazette, was beyond the period of one year provided under proviso (2) to section 6(1) of the la act. ..... of india [(1989) 3 scc ..... union of india [1989 (3) scc 488] is ..... 1989 .....

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC117Tri(Delhi)

..... the public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling under chapter 84 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from - (a) so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as is in excess of the amount calculated at the rate of 10% ad valorem; and (b) the whole of the additional duty leviable thereon under ..... 65/89-customs 1st march, 1989 10 phalguna, 1910 (saka) gsr(e) in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table hereto annexed, shall be further amended in the manner specified in the ..... the appellants on 15-6-1989 and certain documents ..... 65/89-customs, dated 1st march, 1989, allowing concessional rate of duty when ffs machine is imported either with vacuumising accessory or inert gas flushing accessory or with both the accessories.revenue's main argument is reliance on note ..... union of india [1989 (4) scc 187] "where the validity of a subordinate legislation (whether made directly under the constitution or statute) is in question, the court has to consider the nature, objects and scheme of the .....

Commissioner of Income-tax Vs. Kil Kotagiri Tea and Coffee Estates Ltd ...

Court : Kerala

Reported in : [1991]191ITR283(Ker)

..... : [1990]182itr396(cal) , a bench of the calcutta high court has considered the matter in great detail and has held at pages 406 and 407 as follows :'under the first schedule, in computing the chargeable profits of the previous year, the total income computed under the income-tax act for that year has to be adjusted and income by way of dividend shall be excluded. ..... in the gross total income, the dividend after allowing any deduction under the provisions of the income-tax act excepting chapter vi-a has to be included and from the net dividend included in the gross total income, deduction under chapter vi-a is allowed for the purpose of arriving at the total ..... assessee claimed that the entire dividend income should be excluded from the computation of chargeable profits under rule 1(viii) of the first schedule to the act. ..... 2, we noticed in our judgment dated january 13, 1989, (see : [1989]177itr458(ker) ) that section 80aa was introduced in the income-tax act with effect from april 1, 1968, by the finance (no. ..... the order passed by this court, dated january 13, 1989, allowing the original petitions filed by the revenue and directing the tribunal to refer the two questions of law, is reported as git v ..... 10928 of 1987 and 10703 of 1987 (see : [1989]177itr458(ker) ) directed the income-tax appellate tribual (in short, 'the tribunal') to refer the following two questions of law for the decision of this court:'1 ..... of 1987 and 10703 of 1987 (see : [1989]177itr458(ker) ).3. ..... : [1989]177itr458(ker) .....

Trio Marketing Pvt. Limited Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1994LC700(Calcutta),1992(57)ELT249(Cal)

..... the second notification is so far as it is material to this case provides :'the central government exempts medical equipment, their accessories and spare parts falling within chapters 29, 30, 84, 85, 90 or 94 of the first schedule to the customs tariff act, 1975 (51 of 1975) and specified in the table hereto annexed, when imported into india from(a) so much of the portion of the duty of customs leviable thereon which is specified in said first schedule, as is in excess of the amount calculated at the rate of 40% ad valorem and w.e.f. ..... reasonably based on evidence, in the sense that all relevant material has been taken into account and no irrelevant material has influenced the decision, and the decision is one which any reasonably minded person, acting on such evidence, would have come to, then judicial review is exhausted even though the finding may not necessarily be what the court would have come to as a trier of fact. ..... '(4) fourthly it is contended that having accepted the classification of hakko brand scalp vein sets under item 19 of schedule b of the said notifications by not preferring any appeal from the decisions of cegat in hargovindas' case (supra), the customs authorities were behaving in an arbitrary fashion in refusing the benefit of the said notification to the ..... in other words import of all infusion sets after 1-3-1989 has become subject to payment of customs duty at 40% ad valorem under the second notification ..... 19 list 'b' of ministry of finance notification no. .....

Commissioner of Wealth Tax Vs. Sb. Amina Mirza Fund

Court : Andhra Pradesh

Reported in : (1998)150CTR(AP)688; [1998]232ITR844(AP)

..... 1976-77 to 1978-79 were bad in law for assessing the beneficiary's life interest in the jewellery mentioned in the first schedule of the trust deed under s. ..... 5(1)(viii) of the wt act, 1957, by the finance (no. ..... 41 of 1989, dt. ..... that the right to wear jewellery, however widely the expression might be interpreted, could not be considered to be 'property' for the purpose of the wealth-tax and, thus dismissed the appeal of the revenue on 30th november, 1989. ..... 27(3) of the wt act, 1957 (for short 'the act'). ..... 21(1) of the act to refer the said questions filed before the tribunal was dismissed on 25th april, 1990. ..... 21(1) of the wt act, 1957, in the hands of the trust representing the beneficiary, even after the retrospective amendment of s. ..... 21(1) of the wt act, 1957 2. ..... we, therefore, agree with the tribunal that neither the interest of the sahebzadi in the jewellery fund nor her interest in the shares fund is an asset within the meaning of the wt act'. ..... 21(1) of the act. ..... 2) act, 1971 ?' 2. .....

Sudhakar Hegde and Others Vs. State of Karnataka and Others

Court : Karnataka

..... that such telescoping would not be permissible if the latter statute which, in certain respects, referred to an earlier statute, was otherwise a complete code by itself this is clear from the fact that the calcutta act, 1911 contains 177 sections 2nd a schedule, chapter iii relates to schemes and publication of notifications in that behalf and chapter iv deals with acquisition and disposal of land containing sections 68 to 81; among these, section 70 deals with reference to the ..... now section 5(1) provided for levy and collection of additional duties in respect of goods described in the first schedule to the 1957 act which were produced or "manufactured" in india ..... . unlike the finance act, the 1957 act was incomplete as to the basis of the charge and its provisions would become totally unworkable unless the concepts of "manufacture" and "assessable value" as determined under the 1944 act were carried into it. ..... . the net effect of those notifications and the realignment is a total extent of 1989 acres and 10.25 guntas of land was notified for acquisition for the purposes of the prr - phase - ..... hence a preliminary notification published in the gazette on 12.1.1989, under section 17 of the bda act and the notification under section j 9 having been published on 27.7.1991 in the gazette, was beyond the period of one year provided under proviso (2) to section 6(1) of the la act ..... . union of india [(1989) 3 scc 488]; ..... . union of india [1989 (3) scc 488] is again a similar ..... ) [1989 suppl .....

Sri Sudhakar Hegde Vs. State of Karnataka

Court : Karnataka

..... this writ petition filed under articles 226 and 227 of the constitution of india praying the preliminary notification dated 15.10.2005 published in news paper and final notification dated 29.6.2007 issued by second respondent and first respondent vide annexure-d and f in so far as the petitioners property bearing sy.no.30 measuring to an extent of 3 acres 20 guntas and sy.no.32 measuring 2 acres 20 guntas situated at chokanahalli village, yelahanka hobli, bangalore north taluk and etc; in ..... in relation to the levy and collecting of the duties of excise on 146 the goods specified in sub-section (1). now section 3(1) provided for levy and collection of additional duties in respect of goods described in the first schedule to the 1957 act which were produced or manufactured in india ..... unlike the finance act, the 1957 act was incomplete as to the basis of the charge and its provisions would become totally unworkable unless the concepts of manufacture and assessable value as determined under the 1944 act were ..... the net effect of those notifications and the realignment is a total extent of 1989 acres and 10.25 guntas of land was notified 109 for acquisition for the purposes of ..... published in the gazette on 12.1.1989, under section 17 of the bda act and the notification under section 19 having been published on 27.7.1991 in the gazette, was beyond the period of one year provided under proviso (2) to section 6(1) of the la act. ..... union of india [1989 (3) scc488 is ..... of india [(1989) 3 ..... [ .....

Gujarat State Fertilizers Vs. Coll. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(81)ELT311TriDel

..... rule (1) of rule 8 of the central excise rules, 1944 read with sub-section (3) of section 3 of the mineral oil (additional duties of excise and customs) act, 1958 (27 of 1958), the central government hereby exempts the excisable goods falling under chapter 27 of the schedule to the central excise tariff act, 1985 (5 of 1986), produced in any premises (other than the premises wherein refining of crude petroleum or shale or blending of non-duty paid petroleum products is ..... declaring the appellant as a refinery in relation to raw naphtha falling iunder item 6 of the first schedule to central excises and salt act, 1944 does not imply that the appellant is not a refinery for the purpose of methane. ..... procedure set out in chapter x of the central excise rules, 1944, for use in the manufacture of any of the commodities specified in the schedule hereto annexed otherwise than as fuel from the whole of the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944): provided that any of the excisable goods having its flash point below twenty-five degrees of centigrade thermometer and not ..... /10/73- cx b, dated 23-7-1973 from the government of india, ministry of finance (department of revenue & insurance) new delhi. ..... appeal arises from order-in-appeal dated 10-1-1989, passed by the collector (appeals), ..... this charge, they were issued with several show cause notices raising the demands for duty as stated therein in respect of period 1-3-1986 to 28-2-1989. .....

Ganesh Extrusion Artistries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)LC346Tri(Delhi)

..... attracted on lacquered or printed or lacquered and printed aluminium containers manufactured on or prior to 18-6-1980 and cleared thereafter, by virtue of the amendments brought on the tariff item 27 of the erstwhile first schedule to the central excises and salt act, 1944 and the definition of the term 'manufacture' in section 2(f) of the central excises and salt act, 1944 by the finance bill, 1980-81 dated 18-6-1980.6. ..... the duty itself or its incidence; (d) this being so, the conceivable situations enumerated in para 26 of the learned senior vice-president's judgment do not appear to be intractably defying a solution; (i) in the first two cases, once the goods were excisable, it is the rate of duty applicable on removal that governs the assessment and quantification of the duty leviable, since an exemption from duty has a relation to the applicable ..... by virtue of the amendments made in the central excise tariff item 27(f) and section 2(f) of the central excises and salt act, 1944 by the finance bill, 1980 'lacquering or printing or both of plain containers in relation to aluminium' became excisable with effect from 19-6-1980. ..... while import into or export from india, per se, is the eligible event for the levy of customs (section 12 of the customs act, 1962 = section 20 of the sea customs act, 1878), the assessment or the quantification of the duty payable is in terms of the rate of duty and tariff valuation in force on the date when a bill of entry or a bill of export, as ..... 1989 .....