Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 5a advance rulings Sorted by: old Court: delhi Page 1 of about 386 results (0.070 seconds)

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 .....

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

..... authority and section 269h provided for a further appeal to the high court.the chapter xx-c was inserted by the finance act, 1986, with effect from 1st of october 1986. i do not want to advert to the scope of the finance act because the objects had already been extracted.thus, in the light of the ..... cuttings of 'hindustan times' of 17th march, 1994, 20th march, 1994, and 23rd march, 1994, that the advertisement reads as under :greater kailash corner/1st floor area 300 without basement, 3 bed rooms, drawing-dining.the above advertisement does ..... of rs. 1,572 which is lower than the subject property, thereforee, it was stated that the appropriate authority should drop further proceedings. on july 28, 1994, the appropriate authority passed the order of compulsory purchase.regarding the advertisement made by the transferors, the appropriate authority has stated :'we find from the newspaper .....

Kanta Mehta Vs. Union of India and Others

Court : Delhi

Reported in : [1987]62CompCas769(Delhi)

..... 1977, from private limited companies to firms and that they are having common partners, i.e., in order to avoid the rigour of chapter iii-b, the reserve bank of india act and the companies act : the petitioners are resorting to the device of functioning as individuals. so, if no law was to be made regulating the activities ..... rs.7,216.8 crores are in the exempted category. this statement,of course, only applies to the companies covered under the companies act and also chapter iii-b of the reserve bank of india act. it does not include deposits with the financial corporations like the petitioners. but it does show that a very large portion of the ..... own. thus, loan or finance companies were already subject to the regulation and supervision of the directions of the reserve bank issued by it in pursuance of powers under chapter iii-b of the reserve bank of india act, and it would have been superfluous to include these financial institutions within section 58a of the act. 23. now, elaborate rules .....

ion Exchange Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(16)ECC29

..... hindustan petroleum corporation ltd. v. collector of central excise, bombay (4) punjab rubber and allied industries v. union of india and ors. [1983 (12) elt 54 (punjab)]; (5) secretary, finance v. w.s. insulators [1983 (14) elt 2184 (madras)]; (6) flocks (india) pvt. ltd. v. government of india [1983 (12) elt 197 (allahabad)].the learned advocate pleaded ..... under tariff item 15a(1)(ii). in the written submissions by the learned advocate for the appellants in this regard our attention has been drawn to the explanatory note chapter 39 of the b.t.n. on which, it has been pleaded, item 15a(1) has been modelled and also referred to the harmonised tariff in this regard ..... therefore the said order of the collector (appeals) had attained finality and the recovery of the differential' duty would not attract section 11a of the central excises and salt act, 1944. in this connection, he also cited the order of the collector (appeals) dated 12-2-1982 as a part of the same proceedings when the assistant .....

Technical Consultancy House Private Ltd. Vs. Kuldip Raj Narang and Oth ...

Court : Delhi

Reported in : [1989]66CompCas410(Delhi)

..... section 204 of the code and when he appears, the substance of the accusation is to be stated to him (section 251). the provisions contained in chapter xx of the code relating to trail of summons cases are to be applicable inasmuch as the punishment with imprisonment is for a term up to two years ..... no. 32 registered with the registrar of companies on january 14, 1972, in which he has been shown as director (organisation) and a. p. sehgal as director (finance). as mentioned above, other directors have also been given various designations as director (technical, banking, marketing, accounts and law, and company law). no advantage can be derived ..... would also be, to an extent, the effect of section 28(2) of the act. article 21 gives the names of the first directors who are seven in number. the accused, narang, is described as organisation director and a. p. sehgal as director (finance). other directors haven been described as technical director, director (banking), director (marketing), director .....

Vivomed Labs. (P) Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC729Tri(Delhi)

..... medica ("masiha"), sinkhai synthetic & chemicals ("sinkhai"), it is alleged by the department, are manufacturers of p or p medicines falling under chapter 30 of the schedule to the central excise tariff act, 1985. the technical knowhow and the product formulation were obtained by these units from m/s.medley laboratories pvt. ltd., bombay and according ..... it was the department's case that all the five units have mutual business and financial interest in each other and there was inter-locking of management, finance and other incidents of the business of manufacture/sale of p.p. medicines. in these circumstances, for purposes of determining eligibility under the exemption notifications, as ..... aspect of commonality and pooling of resources among firms, it has been held in the orders by the tribunal that there can be no clubbing of clearances : (i) 1983 elt 1994 (t) - g.d. industrial engineers v. cce, chandigarh, (iii) 1987 (32) elt 204 (t) - bhagwan das kanodia v. c. c. e. (bom.).annapurna .....

Carrasco Investments Ltd. and ors. Vs. Special Director, Enforcement D ...

Court : Delhi

Reported in : [1994]79CompCas631(Delhi); 44(1991)DLT615; 1994(46)ECC234

..... in the way of the first respondent holding that the petitioners did not contravene that provision. to support this argument reliance was sought to be placed on chapter xvii (sections 211 to 224) of the code of criminal procedure dealing with framing of charges in criminal trial. we do not think any such parallel ..... the apology of the concerned persons.. it was specifically mentioned that adjudication case would continue. then on 21.2.1987 the prime minister in his capacity as finance minister granted the approval. in pursuance to this it would appear that both the prosecution in bangalore court-and the opportunity notice were withdrawn. (8) coming ..... the second respondents is the enforcement officer in the enforcement directorate under the act, and the third respondent union of india through the secretary, ministry of finance. (2) the facts which have been set out in the show cause notice for proceeding under the. act have not been disputed by the petitioners for the purpose of this .....

Dabur India Ltd. Vs. Delhi Administration and ors.

Court : Delhi

Reported in : 48(1992)DLT660; 1993(44)ECC101

..... laws in respect of matters referred to in all the three lists. which reference to the extension of the bengal finance (sales tax) act to delhi by issuance of a notification under part-c states (laws) act, 1950 the supreme court observed that 'the result of a notification issued under that section is that the provisions of ..... forms of licenses for the manufacture, for sale of avnivedic, siddha or unani drugs 'and for sale of processed ayurvedic, siddha or unani drag.' the said chapter iv-a and the specific sections referred t* hereinabove do not in any way deal with the question of transportation of ayurvedic drugs. the prohibition contained in section ..... sale or for distribution, any ayurvedic, siddha or unani drug, except under, and in accordance with the conditions of, a license issued for such purpose under this chapter by the prescribed authority : provided that nothing in this section shall apply to vaidyas and hakioms who manufacture ayurvedic, siddha or unani drug for the use of their .....

JaIn Commission of Enquiry

Court : Delhi

Reported in : 51(1993)DLT624

..... government has full faith in the thoroughness and impartiality of the investigation of the sit. when a police officer investigates into a cognizable offence under the provisions of chapter xii of the code of criminal procedure, he performs a statutory duty and the report submitted by him under section 173 of the cr.p.c. is a ..... agencies if possible. 'the commission had to collect information and gather material by recourse to powers exercisable under the commissions of inquiry act, 1952 with this end in view.' 7.4 it was also observed in chapter iii, paragraph 1.2 as follows :'1.2 it is understood that a special investigation team (sit) which is in charge ..... in criminal court for decision are not made the subject matter of a reference of the commission of inquiry act.' this was perhaps the reason why in the terms of reference of the commission appointed under the ministry of finance order dated 11th dec., 1956 to go into the irregularities committed by certain companies controlled by shri rama .....

Lmp Precision Engg. Co. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)LC432Tri(Delhi)

..... precision engg. co. ltd. and lmp drilling & mining equipment (p) ltd. have described the goods manufactured by them in their classification list as follows:-sl. description of goods chapter/headingno. and sub-heading(1) (2) (3)1. other moving, grading, levelling, scraping, excavating, ch. 84 tamping, compacting, extracting or boring machinery for earth, minerals ..... lmp drilling & mining equipment (p) ltd., bharat iron works and kisan enterprises. lmp precision engg. co. is a private limited company incorporated under the companies act. this company thus have a separate legal entity. directors are merely employees of a company. it has not been brought on record that production in any of these ..... , hence such a company will not be considered to be a 'manufacturer' within the definition of the term given in section 2(f) of the act. a person placing orders for manufacturing of articles would only be a buyer and thus cannot be the manufacturer. simply because the goods manufactured in accordance .....