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Goli Padmaraju and ors. Vs. Government of A.P. and ors.

Court : Andhra Pradesh

Reported in : 2005(3)ALD701

..... said extent of land from the acquisition proceedings. to explain the urgency, it is stated that in east godavari district, kakinada port was under development with adb finance, and, overstretched with regard to its capacity of handling the ships, and, to give competition to west coast, in respect of industrial development, and to ..... the fourth respondent, i.e., m/s. d.c.l. polyesters limited, a private limited company, without following the procedure as contemplated under chapter vii of the land acquisition act, 1894. it is also their case, that as much as the acquisition is for the fourth respondent-company, the district collector is not the ..... matter, the respondent authorities have not followed the procedure as contemplated under chapter vii of the land acquisition act, 1894. it is further submitted by the learned counsel, that though 4(1) notification was published in the newspapers on 10-10-1994 and 11-10-1994, and, even before the same, declaration was published under section 6 .....

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Reported in : (2007)(208)ELT578AAR

..... , 2001), additional duty (aed) @ 5.5% (levied under finance act, 2005) and education cess (ec ..... by the term 'paper and pulp' appearing in paragraph f of part i read with part iii of the first schedule to the finance act, 1965 (act 10 to 1965)? whether on the facts and in the circumstances of the case, the appellate tribunal was right in law in holding ..... chapter 21 of the tariff act and is classifiable under chapter heading no. 2106.90 20 of the tariff act.in regard to question no. 2, it is submitted that the aforementioned chapter heading attracts various types of duties such as basic excise duty (bed) @ 37.5% (levied under first schedule to the tariff act), national calamity contingent duty (nccd) @ 23% (levied under the finance act .....

National Building Construction Company Limited vs.union of India & Or ...

Court : Delhi

..... exercise power and also specify the taxable service in relation to which such power can be exercised. thus, the fin act or the rules i.e. chapter v of the finance act, 1994 or service tax rules,1994, do not refer to and specify territorial or pecuniary jurisdiction to the central excise officer in relation to powers to ..... be exercised under the fin act. this is left to the board to decide and confer power on the central excise officers ..... of construction services undertaken for the government, governmental authority or local authority and were bundled services as per the terms of section 66f(3) of the finance act, 1994 (fin act, for short). a number of letters were thereafter exchanged between the petitioner and the commissionerate. we must clarify that interpretation and scope of the notification .....

In Re: the Delhi Laws Act, 1912, the Ajmer-merwara (Extension of Laws) ...

Court : Supreme Court of India

Reported in : [1951]2SCR747

..... the expression 'scheduled district' or 'backward tracts' corresponds to what were subsequently described as 'exclude' or 'partially exclude areas' in chapter v of the government of india act, 1935, and there being a substantial element of aboriginal population these areas the policy pursued by the government was not to make the ..... .... 1--.... 69--9. the executive government was thus supreme and was not bound to obey or carry out the mandates of the legislature. instances where finance bills were rejected and other bills were backed by the popular feeling and which decisions the governor-general overruled, are well known. the indian legislature was powerless ..... fit subject for legislation. there is no power which under the english constitution, can come into rivalry with the legislative sovereignty of parliament.' 350. in chapter ii, dicey points out the characteristics of parliamentary sovereignty. there is no law which parliament cannot change. there is, under the english constitution, no .....

Katras Jharia Coal Co. Ltd. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : AIR1960Cal646,66CWN304

..... respect to tax on income other than agricultural income. parliament enacted the finance act, 1950 which provided for the imposition of income-tax for the year beginning 1-4-1950. section 3 of the finance act made certain amendments in the indian income-tax act, with effect from that date. the most important amendment is the substitution ..... when it was published in 1955, nobody considered it as a notification affecting lessees and sub-lessees of mines or minerals except as provided in chapter iv of the act. they could not be expected to anticipate that three years after the issue of the notification, it would be made applicable to them with ..... an exclusive subject matter of legislation by parliament. the state legislature is, therefore, not competent to pass a law affecting such matters and the provisions of chapter iv and particularly of sections 28 and 29 are void because such provisions infringe the rights of parliament and are inconsistent with statutes, rules, regulations and .....

Major E.G. Barsay Vs. the State of Bombay

Court : Supreme Court of India

Reported in : AIR1961SC1762; 1961CriLJ828; [1962]2SCR195

..... follow the procedure prescribed by the code of criminal procedure for the trial of warrant cases by magistrates. the warrant procedure is incorporated in the act by reference to the code of criminal procedure. chapter xxi of the code of criminal procedure provides the procedure for the trial of warrant cases; and s. 549 is not one of the ..... the point is that in ghaio mall & sons v. the state of delhi : [1959]1scr1424 . there the question was whether the communication issued by the under secretary, finance, government of delhi state, had complied with the provisions of art. 166 of the constitution. this court held that it did not comply with the provisions of art. 166 ..... of the indian penal code defines 'criminal conspiracy' and under that definition, 'when two or more persons agree to do, or cause to be done, an illegal act, or an act which is not illegal by illegal means, such an agreement is designated a criminal conspiracy.' the gist of the offence is an agreement to break the law. the .....

Smt. Ujjam Bai Vs. State of Uttar Pradesh

Court : Supreme Court of India

Reported in : [1963]1SCR778; [1963]Supp2SCR778

..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with 'finance'. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no ..... , dealing with 'finance'. that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....

The Collector of Customs, Madras Vs. Nathella Sampathu Chetty and anr.

Court : Supreme Court of India

Reported in : AIR1962SC316; 1983LC2198D(SC); [1961]3SCR786

..... 19 such goodsthe importation of shall be liablewhich is for the to confiscation;time being prohibited and any personor restricted by concerned in anyor under chapter such offence shalliv of this act, be be liable to aimported into or exported penalty not exceedingfrom india contrary to three times thesuch prohibition or value of the goods,restriction; ..... , after deducting exports, of 353 crores and three lakhs worth of gold. restrictions on the import of gold were for the first time introduced in india by finance department (central revenues) notification no. 53, dated september 4, 1939. by that notification the central government in the exercise of the powers conferred by section 19 ..... - in exercise of the powers conferred by sub-section 1 of section 8 of the foreign exchange regulation act, 1947 (act 7 of 1947) and in supersession of the notification of the government of india in the late finance department no. 12(11) fi/47, dated the 25th march 1947, the central government is pleased to .....

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court : Guwahati

..... section 196 of the indian penal code (xlv of 1860)."before the amendment made by the finance act of 1956, section 37 stood as follows :"37. the income-tax officer, appellate assistant commissioner, commissioner and appellate tribunal shall, for the purposes of this chapter, have the same powers as are vested in a court under the code of civil procedure, ..... within the meaning of sections 193 and 228, and for the purposes of section 196 of the indian penal code (xlv of 1860)."the present section was substituted by the finance act, 1956, with effect from the 1st april, 1956, for the following section."37. power to take evidence on oath etc. - (1) the income-tax officer, appellate ..... for the selective application of a law providing for search and seizure.i have already pointed out that section 37(2) was inserted in the income-tax act only by the finance act of 1956. if the object of the income-tax was to prevent evasion of income-tax, section 37(1) which was there before insertion of sub- .....

Pilani Investment Corporation Ltd. Vs. Income-tax Officer, a Ward, Com ...

Court : Kolkata

Reported in : [1968]69ITR847(Cal)

..... an order determining the amount of super-tax payable by the company under that section. it was held that an order under section 23a after its amendment by the finance act, 1955, was an order of assessment to which the period of limitation prescribed in section 34(3) applied, and such an order could not, therefore, be made ..... an order under section 23a should not be made, could not be issued by the respondent no. 1.mr. sen next argued that the finance act of 1955 amended section 23a of the act, and after this amendment the section itself became a charging section, which empowered the income-tax officer to make an order that the assessee should ..... . reliance was placed on this case for the observations of the supreme court that the expression 'assessment' used in chapter iv of the act did not merely mean computation of income and that this expression was used in the act with different connotations. i shall, however, refer to this decision in another connection, later in this judgment.the next .....