Court : Karnataka
Decided on : Nov-28-1990
Reported in : ILR1990KAR4364
..... to be conferred on them. chapter ii of the act deals with the corporation, standing committee and medical benefit council and their constitution; chapter iii deals with the problem of finance and audit; chapter iv make provisions for contribution both by the employees and the employer, and chapter v prescribes the benefits which ..... have to be conferred on the workmen; it also gives general provisions in respect of those benefits. chapter ..... this, it does not follow that this ruling is an authority for holding that there must be an element of quid pro quo. chapter va of the act consisted of transitory provision. that ceased to have effect from 1st july, 1973. in dealing with the liability of employers to make .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-21-1990
Reported in : AIR1990SC913; (1990)2CompLJ119(SC); JT1990(1)SC324; 1990(1)KLT825(SC); 1990(1)SCALE252; (1990)2SCC502; [1990]1SCR516; [1990]77STC253(SC); 1990(1)LC754(SC)
..... leviable on two points under sub-section (1) or sub-section (2) of section 5 is included foreign liquor as item 2.17. as a result of the kerala finance act, 1987, writ petitions were filed in the kerala high court challenging the constitutional validity of the sales tax levied on the cooked food included under item 57 of the first ..... hotels of restaurants and/or to tax under section hotels above the grade of two 5. stars.15. item 12 in the third schedule was amended by the above finance act to read as follows:12. cooked food including coffee, tea and like articles served in a hotel or a restaurant or any other place not falling under entry 57 ..... result of the above amendment, cooked food specified in item 12 mentioned above was exempt from sales tax by virtue of section 9 of the act.13. this was the position until 1987 when the kerala finance act, 1987 was passed, which was brought into force retrospectively with effect from 1.7.1987. however, we are not concerned with its retrospective .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-21-1990
Reported in : 1990(3)BomCR104
..... powers of the commissioner under this sub-section shall extend to such matters as had not been considered and decided in such appeal.the explanation was further amended by finance act, 1989 with retrospective effect from 1-6-1988 on the basis of which the explanation (b) to section 263(1) came to be as :(b) 'record ..... this amendment explanation (b) was inserted reading as:(b) 'record' includes all records relating to any proceeding under this act available at the time of examination by the commissioner.it was amended in the present form by the finance act, 1989 with retrospective effect from 1-6-1988. in the present form it reads as under :(b) 'record' ..... assessment and directing a fresh assessment.this section was thereafter first amended by the taxation laws (amendment) act, 1957 with effect from 1-4-1958. this amendment was of not much consequence. the section was again amended by the finance act, 1988 with effect from 1-6-1988. by this amendment explanation to section 263(1) was amended .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-13-1990
Reported in : (1991)100CTR(P& H)290; [1991]188ITR550(P& H)
..... be created with retrospective effect.4. mr. a.k. mittal, learned counsel for the respondent, on the other hand, stated that the explanation inserted by the finance act of 1987 to sub-section (1) of section 194a simply explains the existing provisions of law and had not created any new offence and that, under the ..... be seen in order to ascertain whether the petitioners had committed any offence. he also relied upon the explanatory notes on the provisions relating to direct taxes while introducing the finance act, 1987 (see [1987] 168 itr 87). mr. sibal also relied upon the decisions of the apex court in cit v. t. v. sundaram iyengar and sons ..... the petitioners seek the quashment of the respective complaints and the proceedings resulting therefrom, inter alia, on the ground that, before the amendment of section 194a, vide finance act, 1987, which came into force on june 1, 1987, there was no provision like the present explanation to sub-section (1) of this section making the crediting .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-06-1990
Reported in : (1990)88CTR(All)207; [1991]188ITR60(All)
..... other provision. this is evident from a reading of explanation 2, which, as stated above, was introduced by the taxation laws (amendment) act, 1984, with effect from october 1, 1984, and omitted by the finance act, 1985, with effect from may 24, 1985 :'where any books of account, other documents, money, bullion, jewellery or other valuable article ..... 31, 1985. taking advantage of explanation 2 appended to sub-section (1) of section 273a by the taxation laws (amendment) act, 1984, with effect from october 1, 1984 (which was omitted by the finance act, 1985, with effect from may 24, 1985), the petitioner purported to make a disclosure of his concealed unaccounted income before the ..... in earlier years ... in the circumstances, i hold that the claim does not dislodge the presumption under section 132(4a) and under section 69a of the income-tax act, 1961, and, therefore, the disclosure is not full and true. the condition laid down in section 273a(1) relating to penalty under section 271(1)(c) is .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-15-1990
Reported in : 1994(46)ECC300; 1991(54)ELT23(Guj)
..... it cannot be covered by residuary item 68. 8. however, it is required to be clarified that in view of the explanation, added to tariff item 68 by finance act, no. 2 even the goods which are referred to in any tariff item for the purpose of excluding it from that item, would be covered by the residuary item ..... of rule 8 of the central excise rules, 1944, the central government hereby makes the following further amendment in the notification of the government of india in the ministry of finance (department of revenue and insurance), no. 55/75-central excise, dated the 1st of march, 1975, namely :- in the schedule annexed to the said notification, after item ..... : (1) the process involved in using garbage as compost manure cannot be said to be 'manufacturing process' as defined under section 2(f) of the central excise act and, therefore, the compost manure produced by the petitioner would not be excisable goods. (2) in any set of circumstances even if it is considered to be manufacturing process .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-08-1990
Reported in : 1991(52)ELT212(Bom)
..... .21. there is another aspect from which this matter has to be viewed. for this purpose, we shall have to refer to chapters 8 and 12 of the first schedule of the customs tariff act, 1975. chapter 8 deals with edible fruit and nuts; peel of citrus fruit or melons. under item 08.02 are classified other nuts, fresh ..... , clause 1202.10 and clause 1205.00 of the first schedule of the customs tariff act, 1975. almonds, however, have been classified under chapter 8, clause 0802.11.i shall consider chapter 8 and chapter 12 of the first schedule of the customs tariff act in detail hereafter.11. now, in support of his submission that the scope of the duties ..... shell or shelled, will not fall under chapter 12.23. on a perusal of the provisions of chapter 8 and chapter 12 of the first schedule to the customs tariff act, 1975, there can be no doubt that almonds could not be classified as seeds under chapter 12. they must, therefore, of necessity, be classified under chapter 8, under item 08.02. this .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-08-1990
Reported in : [1993]203ITR422(Cal)
..... deduction under this clause, i.e., clause (viii) of section 36(1) and chapter vi-a. 8. the question is whether, before the amendment made by the finance act, 1985, with effect from april 1, 1985, the computation of the total income for the purpose of relief under section 36(1)(viii ..... income for the above purpose was required to be computed before making any deduction under the newly added (from that year) chapter vi-a (at present comprising sections 80a to 80w). 7. by the amendment of the finance act, 1985, with effect from april 1, 1985, it has been provided that the total income shall be computed before making any ..... not only the computation should be made before making any deduction under chapter vi-a but before making also any deduction under the aforesaid provision, i.e., section 36(1)(viii). 18. section 10 of the finance act of 1985 has amended section 36(1)(viii) of the act with effect from april 1, 1985. the object of the said .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-27-1990
Reported in : AIR1990SC952; JT1990(1)SC319; (1991)IILLJ265SC; 1990(1)SCALE295; (1990)2SCC542; [1990]1SCR594
..... the statutory canteens. however, the same cannot be said of the institutes and clubs. although for them also the railway establishment manual makes provisions in the same chapter xxviii dealing with staff welfare, the provisions are of a materially different nature and pattern. in the first instance, there is no provision either for subsidy or ..... sizable number of employees work. that is why even the railway administration has, by its establishment manual made a provision for canteens even where the factories act does not apply, and has laid down procedure for their registration and approval and for extending to them almost the same facilities and monetary assistance as in ..... today regarded as a part and parcel of every establishment. so much so that they have been made statutorily mandatory under the factories act, 1948 in establishments governed by the said act where more than 250 workers are employed. the canteen-services are thus no longer looked upon as a mere welfare activity but as .....
Tag this Judgment!Court : Chennai
Decided on : Sep-07-1990
Reported in : [1992]197ITR545(Mad)
..... which existed on april 1, 1967, the date on which the provisions relating to annuity deposit were omitted from the income-tax act, 1961, by the finance act, 1966. therefore, section 6 of the general clauses act, 1897, will stand attracted and notwithstanding the omission annuity deposit payable before april 1, 1967, could be assessed and recovered even ..... incurred under any enactment so repealed ' would apply to a repeal of one of the sections of an act, as for example, the omission of section 137 by the finance act of 1964. a contrary intention is not apparent in the finance act of 1964 and neither sub-section (1) nor sub-section (2) of section 138 as inserted by ..... the finance act, 1964, destroys the prohibition contained in section 137 of the income-tax act, 1961. hence, in a case governed by .....
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