Court : Supreme Court of India
Decided on : Aug-06-1999
Reported in : AIR1999SC2881; 1999(66)ECC40; 1999LC29(SC); 1999(112)ELT772(SC); JT1999(5)SC366; (2000)ILLJ728SC; 1999(4)SCALE480; (1999)7SCC409; [1999]Supp1SCR87; 2000(1)SLJ291(SC)
..... bhikaji nagarkar was posted as collector of central excise, nagpur in the year 1995. collector is now called commissioner after amendment of the central excise act, 1944 (for short the 'act') by the finance act of 1995. presently the appellant is posted as director, national academy of customs, excise and narcotics, mumbai. he was served with a memorandum dated ..... which the default continued.explanation.- in this clause 'assessed tax' means tax as reduced by the sum, if any, deducted at source under chapter xvii-b or paid in advance under chapter xvii-c;(ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum which shall not ..... : (1993)illj777sc , the allegation was of conferring undue favour upon the assessees. it was not a case of negligence as such. in upendra singh's, case : (1994)illj808sc , the charge was that he gave illegal and improper directions to the assessing officer in order to unduly favour the assessee. case of k.s. swaminathan : (1997) .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-13-1999
Reported in : AIR1999SC2082; (1999)154CTR(SC)88; 1999(111)ELT673(SC); [1999]237ITR889(SC); JT1999(4)SC40; 1999(4)SCALE1; (1999)4SCC599; [1999]3SCR635
..... is, inter alia, considered by a bench of five judges of this court. section 2(6a)(e) and section 12(1b) were introduced in the income-tax act by the finance act 15 of 1955 which came into force on 1st of april, 1955. the government, however, realised that the operation of section 12(1b) would lead to extreme ..... judgment on which reliance was placed by the department was a judgment of a bench of two judges of this court in kerala financial corporation v. commissioner of income-tax : [1994]210itr129(sc) , where this court, following the majority view in state bank of travancore v. commissioner of income-tax (supra) held that interest which had accrued on a ..... 1a88 issued by the central board of direct taxes relating to the enforcement of the provisions of chapter xx-c of the income-tax act. the central board pointed out in the said instruction that in administering the provisions of the said chapter, it has to be ensured that no harassment is caused to bona fide and honest purchasers or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-15-1999
Reported in : AIR2000SC2017; 1999(5)SCALE154; (2000)2SCC679
..... sanitary inspectors/sanitary inspectors/assistant sanitary inspectors/sanitary guides/medical officers to ensure that the relevant provisions of the dmc act, 1957, the new delhi municipal council act, 1994 and the cantonments act, 1924 relating to sanitation and public health prohibiting accumulation of any rubbish, filth, garbage or other polluted obnoxious ..... notice that in mumbai this problem has arisen and privatisation may become, in that sense, counterproductive. keeping in view the fact that the finances are very limited, mr dave submits that there is no other option but to privatise some of the municipal activities, without in any way ..... reuse. (3) to review municipal bye-laws and the powers of local bodies and regional planning authorities and suggest necessary modifications to ensure effective budgeting, financing, administration, monitoring and compliance. (4) examine and formulate standards and regulations for management of urban solid waste, and set time-frame within which the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-08-1999
Reported in : 2000(1)ALD563; 2000(1)ALT558
..... issued. in indian aluminium's case (supra), it was a case where kerala state electricity board consequent on amendment made to the central excise and salt act, section 36 of finance act imposing central excise on kerala electricity become liable to pay excise duty. to replenish the additional financial burden, the government in exercise of the power under ..... remove the defect pointed out by the court in the previous law by bringing appropriate changes in law provided it is not inconsistent with the provisions of the chapter hi of the constitution.14. the learned counsel for the petitioners submit that the ordinance was invalid and it has the nullifying effect of the judgment of this ..... unaided service. the learned single judge of this court considered the matter in wp no.13662/1998 (sic) reported inn. hanumantha rao v. government of andhra pradesh, 1994 (2) slr 590 and held, that the service rendered by the teaching staff in the post prior to admission to aided post will have to be taken into .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-23-1999
Reported in : 2000(5)BomCR118; 1999CriLJ4822
..... taken away either expressly or even by implication by m.w. act and once such application is made, to the family court under ..... shall be disposed in accordance with the provisions of that act. (c) where a family court has been established, the power and jurisdiction of the family court under section 7(2) of the family courts act, 1994 to entertain an application for maintenance even by divorced muslim wife under chapter ix of the cr. p.c. has not been ..... can be entertained and decided by the family court. sub-section (2) of section 7 of the family courts act states that a family court shall also have jurisdiction exercisable by a magistrate of first class under chapter ix (relating to order of maintenance of wife, children and parents) of the criminal procedure code, 1973 and such other jurisdiction .....
Tag this Judgment!Court : Gujarat
Decided on : May-03-1999
Reported in : [2001]251ITR661(Guj)
..... , it would be appropriate to notice the provisions of law which concern the issue before us.7. 40a(8) : sub-section 8 has since been omitted by the finance act, 1985, with effect from april 1, 1986. during the assessment years in question 1978-79 and 1979-80, sub-section (8) of section 40a, as inserted by the ..... finance act, 1975, with effect from april 1, 1976, stood as under :'(8) where the assessee, being a company (other than a banking company or a financial company), incurs any ..... the business of acceptance of deposits from its members and which is declared by the central government under section 620a of the companies act, 1956 (1 of 1956), to be a nidhi or mutual benefit society ;(vi) a miscellaneous finance company, that is to say, a company which carries on exclusively, or almost exclusively, two or more classes of business referred .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-07-1999
Reported in : [2001]121STC465(Kar)
..... to exemption of the tax on the narrow woven fabrics manufactured and sold by the petitioners till march 15, 1995. additional duties of excise (goods of special importance) act, 1957 was amended by finance act, 1995 and entry 58.06 was worded as under :'narrow woven fabrics (other than tulles, other net fabrics and goods of heading nos. 58.07, 58.08, 58 ..... , for the first schedule, the following schedule shall be substituted, viz., :'in this schedule, 'heading', 'sub-heading' and 'chapter' means respectively a heading, sub-heading and chapter in the schedule to the central excise tariff act, 1985, the section and chapter notes and the general explanatory notes of the said schedule shall, so far as may be, apply to the interpretation of the schedule .....
Tag this Judgment!Court : Chennai
Decided on : Jul-06-1999
Reported in : [2000]244ITR608(Mad)
..... question whether the retrospective effect given to the definition of the term 'plant' by the finance act, 1995, is correct or not, it is necessary to bear in mind that the cases of both the petitioners relate to the assessment year 1994-95 and by virtue of the retrospective effect to the amendment, the petitioner is not ..... of the petitioner for depreciation has become inadmissible due to the modification of definition of the term 'plant' in section 43(3) of the act as amended by the finance act, 1995, with retrospective effect and the result was that the petitioner became liable to tax on incomecomputed without allowing the claim for depreciation made ..... the purposes of the business or profession.'7. an amendment was introduced by section 12 of the finance act, 1995, and the expression 'plant', in section 43(3) of the act was amended and after amendment, section 43(3) of the act reads as under :' 'plant' includes ships, vehicles, books, scientific apparatus and surgical equipment used .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-24-1999
Reported in : [2000]245ITR527(Raj)
..... 44ad, which is a special provision for computing profits and gains of business of civil construction, etc. this provision has been inserted by the finance act of 1994, with effect from april 1, 1994. the provision does not have a direct bearing on the controversy involved in the instant case as it pertains to the assessment year 1993-94 ..... contract or provisions of law. it appears that the state of law on the subject was still not satisfactory, thus section 260a has again been substituted by the finance act of 1992, which reads as follows :'40. notwithstanding anything to the contrary in sections 30 to 38, the following amounts shall not be deducted in computing the ..... about the allowance of depreciation, which led to several legal difficulties arising on the sale of assets by applying the provisions of section 10(2)(vii) of the act of 1922, the board, therefore, considered that where it is proposed to estimate the profit and the prescribed particulars have been furnished by the assessee, the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-27-1999
Reported in : AIR1999SC2534; (1999)155CTR(SC)206; [1999]238ITR1044(SC); JT1999(5)SC104; 1999(4)SCALE275; (1999)6SCC349; [1999]3SCR1186
..... section 2(31) of the 1961 act, and reads as under:2(31) 'person' includes -(i) an individual,(ii) a hindu undivided family,(iii) a company ..... .22. it will be pertinent to note here that under section 4 of the 1961 act, the charging section, the total income of the previous year or years of every person is charged for any assessment year at the rate or rates prescribed by the finance act. we may notice here the definition of the term 'person' which is defined in ..... income-tax officer is satisfied, after giving that spouse or parent an opportunity of being heard, that it is necessary so to do.8. this provision occurs in chapter v of the act which deals with income of other persons included in assessee's total income. it provides that in computing the total income of any individual all such income arising .....
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