Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Page 15 of about 115,010 results (0.196 seconds)

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

..... sales tax.27. it may be mentioned that during the relevant period (1988) no service tax was enforced. it was in 1994 that service tax was levied for the first time as per chapter v of the finance act, 1994. section 66 thereof created charge of service tax in regard to taxable services. 'service tax' is defined in clause (34 ..... ) of section 65 to mean tax chargeable under the provisions of that chapter. 'taxable service' is defined [under sub-clause (b) of clause ..... (41) of section 65] to mean any service provided to, inter alia, a subscriber by the telegraph authority in relation to a telephone connection. no provision of the u.p. act or the said finance act, 1994 or the constitution of india .....

Archana Airways Ltd. and anr. Vs. Union of India

Court : Delhi

Reported in : 1999VAD(Delhi)453; 81(1999)DLT565; 1999(51)DRJ23; 2000LC54(Delhi); ILR1999Delhi171

..... (2) where on or before the date of commencement of section 98 of the finance act, 1994, the inland air travel tax had not been paid by any carrier or other person to the credit of the central government, in accordance with the rules made under this chapter the carrier or other person shall pay the amount of such tax within a period ..... act. 2. briefly the facts are that the finance act, 1989 introduced a tax on domestic travel by air called the indian air travel tax. the petitioner being a domestic air carrier was obliged to collect the tax ..... imposing penalties upon the petitioner on account of delay in deposit of tax collected by the petitioner from passengers as per the provisions of section 48 of the finance act, 1989 and the indian air travel tax rules, 1989 (hereinafter referred to as iait rules) framed by the central government in pursuance of the .....

Collector of Central Excise, Ahmedabad Vs. Orient Fabrics Pvt. Ltd.

Court : Supreme Court of India

Reported in : 2003(90)ECC745; 2003LC769(SC); 2003(158)ELT545(SC); JT2003(10)SC282; 2003(10)SCALE37; (2004)1SCC597

..... being so, the confiscation proceedings against the respondents were unwarranted and without authority of law.7. the parliament by reason of section 63(a) of the finance act, 1994 (act no. 32 of 1994) substituted sub-section (3) of section 3 of the said act, which now reads as under:'3. levy and collection of additional duties:-(1) ....(2) ....(3) the provisions of the [central excise ..... in the case which has come up before us from mysore, the penalty may be equated with a line. section 63 of the bombay act of 1959 speaks of certain 'offences and penalties'. indeed, chapter 8 of that act is itself headed as 'offences and penalties'.'12. mathew, j., however in his dissenting opinion, inter alia, held that penalty can be levied as .....

State of Kerala and anr. Vs. I.T.C. Limited and ors.

Court : Kerala

Reported in : [2002]127STC409(Ker)

..... act, 1976. a new definition clause, namely, section 2(ee) for the term 'luxury' was introduced and section 4a was ..... arise out of a common judgment in o.p. nos. 5278 and 5716 of 1994 (hallmark tobacco co. ltd. v. state of kerala [1998] 108 stc 539).2. the challenge in the original petitions was against the provisions of the kerala finance act, 1994 to the extent it had amended kerala tax on luxuries in hotels and lodging houses ..... tax on cigarettes at 5 per cent on manufacturers and importers of cigarettes, which was imposed for the first time under the kerala finance bill, 1994 introduced on march 28, 1994. section 4a of the impugned act authorising the levy and collection of luxury tax which was under challenge in the original petitions, reads as follows :'4a. collection .....

Sati Oil Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Guwahati

..... provides for revision of orders by the commissioner. he further stated that the said explanation to section 143 of the act was amended by the finance act, 1994, providing therein that the intimation sent to the assessee shall be deemed to be an order for the purpose of also section 246 which provides for appealable orders. ..... set off against the profits in subsequent assessment year or years. it is for this reason that the legislature amended the provisions of section 143(1a) of the act by the finance act, 1993, so as to impose additional income-tax not only in cases where the income declared by any person in the return is increased but also in cases ..... he submitted that if an assessee is aggrieved by any adjustment in the intimation sent under section 143(1) of the act, he can always file an .....

Commissioner of Income Tax Vs. Manoharsinhji P. Jadeja

Court : Gujarat

Reported in : (2005)199CTR(Guj)223; (2005)3GLR2218; [2006]281ITR19(Guj)

..... : tenancy rights, state carriage permits and, looms hours by the finance act, 1994 with effect from 1st april 1995; right to manufacture, produce or process any article or thing by the finance act 1997 with effect from 1st april 1998; trademark or brand name associated with business by the finance act 2001 with effect from 1st april 2002; and right to carry ..... on any business by the finance act 2002 with effect from 1st april 2003.19. therefore, even if ..... fall within the charging section -is now superseded by amended provision of section 55 of the act. however, it requires to be noted that by the finance act, 1987 w.e.f. 01-04-1988 the amendment to section 55 of the act only ropes in taxability of goodwill on transfer of the same even if there is no .....

All Gujarat Federation of Tax Consultants and ors. Vs. Central Board o ...

Court : Gujarat

Reported in : [1995]214ITR276(Guj)

..... , with effect from april 1, 1972. various amendments have been made in that section since then up to the finance act, 1994, which are not very relevant for the present purpose. section 194c of the act reads as under : 'section 194c. (1) any person responsible for paying any sum to any resident (hereafter in this section ..... on behalf of the tanker owners and operators association while special civil application no. 14043 of 1994 is on behalf of the akhil gujarat truck transport association praying for identical reliefs. 7. chapter xvii of the act, generally containing various provisions providing for collection of tax through the mode of deduction of tax at ..... , etc. however, services rendered for which payment is in the nature of salaries which is chargeable under the head of income 'a. salaries' in chapter iv of the income-tax act, 1961, shall not be covered by section 194c. (ii) the term 'transport contracts' would, in addition to contracts for transportation and loading/unloading .....

Pushpak Grah Nirman Sahakari Samiti Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : AIR1996MP14; 1996(0)MPLJ283

..... and foremost question which has been addressed by the learned counsel for the petitioner is regarding validity of the act. as pointed out above, the whole of the act is not challenged but the chapter viii of the act which is being sought to be challenged on the anvil of article 252 of the constitution. so far as ..... it appears that this chapter viii has been specifically introduced under this act with a view to stop the illegal activities of the land ..... motives then such persons can be dealt with under this act. this is a composite act comprising practically all areas of corruption and its prevention. we are not concerned here with the whole of the act but chapter viii of this act which is relevant for our purposes.10. chapter viii deals with the offences relating to illegal colonization. .....

Indian Airlines Ltd. Vs. Prabha D. Kanan

Court : Supreme Court of India

Reported in : AIR2007SC548; JT2006(10)SC334; (2007)IILLJ113SC; 2006(12)SCALE58; (2006)11SCC67; 2007AIRSCW103; 2007(2)AIRKarR56(SC)

..... airlines ltd. (corporation) was constituted under the air corporation act, 1953 (for short 'the 1953 act). regulations were framed by appellant no. 1 in the year 1994 by act no. 13 of 1994. the parliament enacted air corporations (transfer of undertakings and repeal) act, 1994 (for short 'the 1994 act') whereby and whereunder, the right, title and interest of ..... the constituent assembly were not the advocates of a despotic or dictatorial form of government. they were the persons who enacted into our constitution the chapter on fundamental rights. the majority of them had fought for freedom and had suffered imprisonment in the cause of liberty and they, therefore, were ..... , learned senior counsel appearing on behalf of respondent, per contra would submit:(i) that regulation of air india was not saved by section 8 of the 1994 act. (ii) reference of the amended regulation in delhi transport corporation (supra) itself would not be a ground for upholding the validity thereof. (iii) regulation .....

N. Krishna Devaraya and Others Vs. Union of India and Others

Court : Karnataka

Reported in : AIR1996Kant189; ILR1995KAR2845; 1996(5)KarLJ597

..... -phone licensees are required to collect service tax and pay the same to the credit of the central government under and in accordance with the provisions of chapter-v of the finance act, 1894 (1994) (hereinafter 'the act'); and if they are so required, whether the service tax so collected has to be deposited with the respondent-telephone authorities or to be deposited under and ..... in accordance with the provisions of the act and the service tax rules, 1994 (in short, the rules).2. admittedly the writ petitioners are licensees of pay-phone i.e .....