Court : Supreme Court of India
..... by the child as provided by the officers, individuals, agencies producing the child shall be reviewed by the board and the board may pass such orders in relation to the child as it deems fit, including orders under sections 17 and 18 of the act, namely: (i) disposing of the case, if on the consideration of the documents and record submitted at the time of his first appearance, his being in conflict with law appears to be unfounded or where the child is alleged to ..... (b) time for filing appeal against order of the board under section15of the act13 though, the right of appeal has been provided in section 15(2) and section 101(2) of the act against an order passed under section 18(3) after preliminary assessment under section 15 of the act, page 66 of 77 however, neither any time has been fixed for filing the appeal nor any provision is provided for condonation of delay in ..... court may decide that (i) there is a need for trial of the child as an adult as per the provisions of the code of criminal procedure, 1973 (2 of 1974) and pass appropriate orders after trial subject to the provisions of this section and section 21, considering the special needs of the child, the tenets of fair trial and maintaining a child friendly atmosphere; page 21 of 77 (ii) there is no need for trial of the child as an adult and may conduct an inquiry as a ..... effect to the object sought to be achieved by adding section 13(6) by the 2015 amendment act. ..... general finance & ..... srei infrastructure finance ltd. v ..... finance .....
Tag this Judgment!Court : Supreme Court of India
..... 4 before amendments brought in by finance (no.2) act, 2009, with effect from 01.04.2010, section 17(2)(vi) of the act read: (vi) the value of any other fringe benefit or amenity (excluding the fringe benefits ..... , whether directly or through a fund, other than a recognised provident fund or an approved superannuation fund or a deposit- linked insurance fund established under section 3- g of the coal mines provident fund and miscellaneous provisions act, 1948 (46 of 1948), or, as the case may be, section 6-c of the employees' provident funds and miscellaneous provisions act, 1952 (19 of 1952), to effect an assurance on the life of the assessee or to effect a contract for an annuity; (vi) the value ..... sub-clause (vi) of sub-section (2) of section 17,10 the following other fringe benefits or amenities are hereby prescribed and the value thereof shall be determined in the manner provided hereunder: (i) the value of the benefit to the assessee resulting from the provision of interest-free or concessional loan for any purpose made available to the employee or any member of 9 as it stands after amendment vide income tax (first amendment) rules, 2004, with effect ..... for the purposes of this sub- clause, (a) specified security means the securities as defined in clause (h) of section 2 of the securities contracts (regulation) act, 1956 (42 of 1956) and, where employees' stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme .....
Tag this Judgment!Court : Supreme Court of India
..... a registered dealer has sold goods to another registered dealer; and (b) the price charged for the goods expressly includes an amount of tax payable under this act, the amount may be refunded to the seller or may be applied by the seller under clause (b) of sub-section (3) of this section and the commissioner may reassess the buyer to deny the amount of the corresponding tax credit claimed by such buyer, whether or not the seller refunds the ..... charged for the goods includes an amount of tax payable under this act; 5 (c) the dealer is seeking the refund of this amount or to apply this amount under clause (b) of sub-section (3) of this section; no amount shall be refunded to the dealer or may be applied by the dealer under clause (b) of sub-section (3) of this section unless the commissioner is satisfied that the dealer has refunded the amount to the purchaser. ..... (7) for calculating the period prescribed in clause (a) of sub- section (3), the time taken to (a) furnish the security under sub-section (5) to the satisfaction of the commissioner; or (b) furnish the additional information sought under section 59; or (c) furnish returns under section 26 and section 27; or (d) furnish the declaration or certificate forms as required under central sales tax act, 1956, shall be excluded (8) notwithstanding anything contained in this section, where (a) a registered dealer has sold goods to an unregistered person; and (b) the price .....
Tag this Judgment!Court : Supreme Court of India
..... receiving the cash; (iii) the officer-in-charge of the government treasury shall, as soon as may be, after the stamp duty chargeable on any such instrument under this act has been received in cash, make on the instrument for which the stamp duty has been paid in cash, the following endorsement, after due verification that the stamp duty ..... respectively, that is to say, (a) every instrument mentioned in that schedule, which, not having been previously executed by any person, is executed in the state on or after the date of commencement of this act; (b) every instrument mentioned in that schedule, which, not having been previously executed by any person, is executed out of the state on or after the said date, relates to any matter or thing done ..... only be purchased from the rajasthan government.8 the only exception provided is under section 3a when the person can deposit cash with the government treasury in case of non- availability of stamps and affix the receipt of challan with the instrument.9 the 1952 act and the 1955 rules do not permit the appellant to purchase stamps from ..... to the other provisions of this act, the indian stamp act, 1899 (ii of 1899) of the central legislature as amended from time to time, hereinafter referred to as the indian act shall apply to the whole of ..... clause shall prevent parliament from enacting at any time any law with respect to the same matter including a law adding to, amending, varying or repealing the law so made by the legislature of the state. .....
Tag this Judgment!Court : Karnataka Dharwad
..... /2010 as per annexures-j, k and l for the assessment years 2002-03, 2003- 04 and 2004-05 issued by respondent no.5 after a significant lapse of time from the 24 original assessments are valid under section 6(2) of kteg act and assessment orders dated 31.3.2017 in w.p.nos.103670/2017 and 103671/2017 for the assessment year 2009-10 passed by respondent no.5 in terms of the wordings prevailing market price of such goods in local areas ..... liability of the dealer, it,- (a) may, based on any information available, re- assess, to the best of its judgment, the 36 additional tax payable and also impose any penalty under sub-section (2) of section 20-b and demand payment of any interest; and (b) shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of the date of service ..... section 2a and the same was substituted 15 by the wordings the prevailing market price of such goods in the local area , respondent no.5 placing reliance on this amended provision has proposed to demand differential tax by adopting the sale price and the notices are issued under section 6(1) and 6(2) of the kteg act ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... principal secretary to government finance department government of karnataka2vidhana soudha .....
Tag this Judgment!Court : Karnataka Dharwad
..... /2010 as per annexures-j, k and l for the assessment years 2002-03, 2003- 04 and 2004-05 issued by respondent no.5 after a significant lapse of time from the 24 original assessments are valid under section 6(2) of kteg act and assessment orders dated 31.3.2017 in w.p.nos.103670/2017 and 103671/2017 for the assessment year 2009-10 passed by respondent no.5 in terms of the wordings prevailing market price of such goods in local areas ..... liability of the dealer, it,- (a) may, based on any information available, re- assess, to the best of its judgment, the 36 additional tax payable and also impose any penalty under sub-section (2) of section 20-b and demand payment of any interest; and (b) shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of the date of service ..... section 2a and the same was substituted 15 by the wordings the prevailing market price of such goods in the local area , respondent no.5 placing reliance on this amended provision has proposed to demand differential tax by adopting the sale price and the notices are issued under section 6(1) and 6(2) of the kteg act ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... principal secretary to government finance department government of karnataka2vidhana soudha .....
Tag this Judgment!Court : Karnataka Dharwad
..... /2010 as per annexures-j, k and l for the assessment years 2002-03, 2003- 04 and 2004-05 issued by respondent no.5 after a significant lapse of time from the 24 original assessments are valid under section 6(2) of kteg act and assessment orders dated 31.3.2017 in w.p.nos.103670/2017 and 103671/2017 for the assessment year 2009-10 passed by respondent no.5 in terms of the wordings prevailing market price of such goods in local areas ..... liability of the dealer, it,- (a) may, based on any information available, re- assess, to the best of its judgment, the 36 additional tax payable and also impose any penalty under sub-section (2) of section 20-b and demand payment of any interest; and (b) shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of the date of service ..... section 2a and the same was substituted 15 by the wordings the prevailing market price of such goods in the local area , respondent no.5 placing reliance on this amended provision has proposed to demand differential tax by adopting the sale price and the notices are issued under section 6(1) and 6(2) of the kteg act ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... principal secretary to government finance department government of karnataka2vidhana soudha .....
Tag this Judgment!Court : Karnataka Dharwad
..... /2010 as per annexures-j, k and l for the assessment years 2002-03, 2003- 04 and 2004-05 issued by respondent no.5 after a significant lapse of time from the 24 original assessments are valid under section 6(2) of kteg act and assessment orders dated 31.3.2017 in w.p.nos.103670/2017 and 103671/2017 for the assessment year 2009-10 passed by respondent no.5 in terms of the wordings prevailing market price of such goods in local areas ..... liability of the dealer, it,- (a) may, based on any information available, re- assess, to the best of its judgment, the 36 additional tax payable and also impose any penalty under sub-section (2) of section 20-b and demand payment of any interest; and (b) shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of the date of service ..... section 2a and the same was substituted 15 by the wordings the prevailing market price of such goods in the local area , respondent no.5 placing reliance on this amended provision has proposed to demand differential tax by adopting the sale price and the notices are issued under section 6(1) and 6(2) of the kteg act ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... and principal secretary to government finance department government of karnataka vidhana ..... principal secretary to government finance department government of karnataka2vidhana soudha .....
Tag this Judgment!Court : Karnataka
..... that apart we may also refer to the return filed by the petitioner under section 70 of the finance act, 1994 read with rule 7 of the service tax rules, 1994 i.e form st-3 (revised) wherein the petitioner has applied for - 25 - ..... (iv) the impugned policy circulars are ultra vires the ftp20152020 and section 5 of foreign trade (development regulation) act, 1992; in this context, it is relevant to state that the power to formulate and amend ftp is with the central government and neither dgft could amend the ftp through policy circulars nor such power to amend could be delegated by the central government to dgft as held in the following judgments: atul ..... insofar as the judgment of the apex court in chowgule & company s case (supra) is concerned, no ratio, much less any finding with regard to the power of the dgft to amend the ftp or the issue in relation to para 1.02, 1.03 and 2.04 of the ftp was returned or laid down by the apex court and consequently, mere reference to the dgft in the said judgment cannot be made the basis to ..... khc:17134 wp no.12068 of 2021 c/w wp no.12044 of 2021 condition x in the public notice dated 14.06.22 being contrary to para 2.13 of ftp, the same clearly tantamounts to amending the provisions of the ftp, which power cannot be exercised by the dgft, especially when the power to amend the ftp is within the sole domain of the central government and not by the dgft and on this ground also, the impugned condition x and consequential condition in the trq issued in .....
Tag this Judgment!Court : Karnataka
..... that apart we may also refer to the return filed by the petitioner under section 70 of the finance act, 1994 read with rule 7 of the service tax rules, 1994 i.e form st-3 (revised) wherein the petitioner has applied for - 25 - ..... (iv) the impugned policy circulars are ultra vires the ftp20152020 and section 5 of foreign trade (development regulation) act, 1992; in this context, it is relevant to state that the power to formulate and amend ftp is with the central government and neither dgft could amend the ftp through policy circulars nor such power to amend could be delegated by the central government to dgft as held in the following judgments: atul ..... insofar as the judgment of the apex court in chowgule & company s case (supra) is concerned, no ratio, much less any finding with regard to the power of the dgft to amend the ftp or the issue in relation to para 1.02, 1.03 and 2.04 of the ftp was returned or laid down by the apex court and consequently, mere reference to the dgft in the said judgment cannot be made the basis to ..... khc:17134 wp no.12068 of 2021 c/w wp no.12044 of 2021 condition x in the public notice dated 14.06.22 being contrary to para 2.13 of ftp, the same clearly tantamounts to amending the provisions of the ftp, which power cannot be exercised by the dgft, especially when the power to amend the ftp is within the sole domain of the central government and not by the dgft and on this ground also, the impugned condition x and consequential condition in the trq issued in .....
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