Judgment Search Results Home > Cases Phrase: finance act 1995 chapter i preliminary Court: karnataka Page 1 of about 449 results (0.110 seconds)

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... only sections 2 to 77 according to chapter i-preliminary (2), were given retrospective effect from april 1, 2000. ..... further, he submitted that, the expressions used for amendments to section 9 in the finance act, 2000, are also that 'shall be substituted', 'shall be inserted' and not 'shall always be deemed to have been substituted/inserted' to give the amendments any retrospective effect. ..... extension of time to seek legal advice and after obtaining the legal opinion, petitioner came to know that, there was a separate notification issued by the government in exercise of the power conferred under section 8(5) of the cst act, 1956 in which cst payable on inter-state sale of the goods, namely, (1) liquid glucose, (2) dextrin (3) maize starch (4) gluten (5) grits (6) maize husk (7) oil cake (8) corn step liquor (9) dextrose and (10) corn oil manufactured in karnataka ..... government advocate appearing for respondents, inter alia, contended and substantiated the order passed by the assessing authority stating that, the demand of interest on delayed payments is in strict compliance of the mandatory provisions of the kst act and no error or illegality as such has been committed by respondents and the writ petition filed by the petitioner is an ill founded and misconceived one bereft of both merits and bona fides. ..... but, on a closer scrutiny, it becomes clear that, till august 18, 1995, (the date of pronouncement of high court judgment), they could have and in fact collected the tax. .....

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

..... chapter v of the finance act 1994 for the first ..... the word rate of duty by the parliament as per the aforesaid intended amendment, the same could be looked into in order to appreciate the phrase rate of duty used in sections 35g and 35l of the act which reads as under:- explanation: for the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the ..... give a comprehensive meaning to the word assessment in section 13(i) of the finance act, 1950, operate equally with regard to the saving provisions under present consideration. ..... while applying these provisions to the finance act, 1994, we have to substitute for the ..... no provision in the finance act, 1994 for determination ..... ) at para 6 held as under: we have considered the rival contentions made on behalf of parties and also perused the provisions of sections 35g and 35l(b) of the act of 1944, an appeal against the order passed by the appellate tribunal would lie to the high court except an order relating, among other things, to the determination of any question having a relation to ..... preliminary point that arise for consultation in this appeal is as under: whether the appeal preferred by the revenue against the impugned order is maintainable u/s.35 g of the act ..... to decide the substantial questions of law framed in this appeal is not ousted and, therefore, he submits there is no merit in the preliminary objection. 8. .....

Smt. S. Jalaja Vs. Union Of India

Court : Karnataka

..... - the state government may in the public interest, by notification in the official gazette, exempt any of the following projects from the application of the provisions of chapter ii and chapter iii of this act, namely:- (a) such projects vital to national security or defence of india and every part thereof, including preparation for defence or defence production; (b) infrastructure projects including educational institutions, hospitals, government or local self government ..... or agreements to sell as mentioned in clause (a) of sub- section (1) for similar land are not available for the immediately preceding three years; or (c) the market value has not been specified under the indian stamp act, 1899 (2 of 11 9 1899) by the appropriate authority, the state government concerned shall specify the floor price or minimum price per unit area of the said land based on the price calculated in the manner specified ..... person interested in any land which has been notified under sub-section (1) of section 11, as being required or likely to be required for a public purpose, may within sixty days from the date of the publication of the preliminary notification, object to (a) the area and suitability of land proposed to be acquired; (b) justification offered 10 7 for public purpose; (c) the findings of the social impact assessment report. ..... chapter v of the act, which contain sections 18 to 24 of the 1966 act deal with 'finance, accounts and audit' of ..... smt.salma begum' 1995 4 scc718 'vasu dev singh & .....

Principal Additional Director General Vs. M/s Rajiv Gandhi University ...

Court : Karnataka

..... (c) every educational institution during the particular period in question was not within the ambit of finance act, 1994; even otherwise, because of exemption notifications issued & continued from time to time, they are immune from service tax liability; the clarificatory circulars issued by cbec being statutory bind the revenue, especially when they have been acted upon; (d) the decisions of madras & gujarat high courts relied upon by the learned single ..... of activities carried on for consideration as employed in the definition of service u/s 65b(44) of the finance act ordinarily obtains in the realm of freedom of contract and not in the field of public law. ..... it is a specific case of the assessee that it is miles away from the precincts of the finance act, 1994 more particularly because of sec.66d(l) which enacts negative list and the educational services rendered by the university ..... therefore, the preliminary objection to the very entertainment of writ ..... chapter viii comprising of sections 49 to 54 provides for selection & appointment of teachers and other ..... chapter v comprising of sections 33 to 36 provides for promulgation of statutes ..... chapter iv comprising of sections 20 to 32 inter alia provides for the establishment of authorities such as, senate, syndicate, ..... chapter iii comprising of sections 9 to 19 specifies officers of the university which would inter alia include the governor of state as the chancellor, the minister in-charge of medical education as the pro- chancellor, .....

Premier Associates Vs. The Assistant Commissioner of Service Tax,

Court : Karnataka

..... order 28-11-2017 w.p.no.3824/2016 7/16 affect the case of the petitioner, as no determination of interest and penalty for the said period was made against the petitioner as per chapter-v of the finance act, 1994, before rejecting the declaration under vces, 2013.5 ..... order 28-11-2017 w.p.no.3824/2016 5/16 form vces-1 dated 31-12-2013, in terms of section 106(2) read with section 106(1) of finance act, 2013 (17 of 2013), chapter vi, service tax voluntary compliance encouragement scheme, 2013. 2 ..... order 28-11-2017 w.p.no.3824/2016 4/16 tax dues have been paid prior to the enactment of the scheme, any liability of interest or penalty thereon shall be adjudicated as per the provisions of chapter v of the finance act, 1994 and paid accordingly ..... clause 105(e) and clause 106 of the finance act, 2013 (act) of vces, 2013 only stipulates that the tax due for the period from 1st october 2007 to 31st december 2012, which was due and not paid as on 1st march 2013, was required to be paid by the petitioner and that no notice or order of determination under section 72 or section 73 or section 73a of the said act would have been initiated against the ..... .- tax dues means the service tax due or payable under the chapter or any other amount due or payable under section 73a thereof, for the period beginning including a cess leviable thereon under any other act for the time being in force, but not paid as on the 1st day ..... coming on for preliminary hearing b group, this day, the court made the following:- order .....

J Venkatesh Reddy Vs. The State of Karnataka

Court : Karnataka

..... the office of karnataka industrial areas development board in the matter of land acquisition proceedings vide notification dated 13.03.2012 and 04.12.2012; quash the preliminary notification dated 13.3.2012 under section 28(1) of the karnataka industrial areas development board act 1966 at annexure-c and final notification dated 4.12.2012 under section 28(4) at annexure-d duly gazette and published from the office of first ..... writ petition is filed under articles 226 and 227 of the constitution of india praying to call for the records which ultimately resulted issuing both preliminary and final notifications vide annexure-a & b respectively; quash the impugned preliminary notification dated 13.03.2012 vide annexure a and final notification dated 04.12.2012 vide annexure b as illegal and quash the same in so far ..... government under the karnataka industrial areas development act, 1966 (karnataka act no.18/1996) and also the provisions of sections 28 to 31 in chapter vii in the said act relating to acquisition and disposal of land for the purpose of 60 development of industries in such industrial areas notified under section 3 of the act, is questioned as the said provisions are repugnant to the provisions of the 2013 act (central act no.30/2013), which provides for acquisition ..... incentives for infrastructure development on a public private partnership (ppp) basis through appropriate financing instruments, and state governments would be encouraged to adopt the instrumentalities provided in .....

J. Venkatesh Reddy and Others Vs. The State of Karnataka, Represented ...

Court : Karnataka

..... the office of karnataka industrial areas development board in the matter of land acquisition proceedings vide notification under section 28[1] dated 13.03.2012 and notification dated 04.12.2012 and quash the preliminary notification dated 13.3.2012 under section 28[1] of karnataka industrial areas development board act 1966 at annexure-c and final notification dated 4.12.2012 under section 28[4] at annexure-d duly gazetted and published form the office of respondent no.1 in respect of petitioners lands being fertile agricultural garden ..... as an industrial area, by the state government under the karnataka industrial areas development act, 1966 (karnataka act no.18/1996) and also the provisions of sections 28 to 31 in chapter vii in the said act relating to acquisition and disposal of land for the purpose of development of industries in such industrial areas notified under section 3 of the act, is questioned as the said provisions are repugnant to the provisions of the 2013 act (central act no.30/2013), which provides for acquisition of land for infrastructure projects, which ..... the central government would create the enabling policy frame work, provide incentives for infrastructure development on a public private partnership (ppp) basis through appropriate financing instruments, and state governments would be encouraged to adopt the instrumentalities provided in the policy. ..... state of andhra pradesh, air 1995 sc 807 in this respect. .....

Bangalore Development Authority Vs. Smt P N Niranjani

Court : Karnataka

..... of law and the factual matrix as noticed above, it is clear that consequent to the approval granted by the state government on 02.04.2008 approving the scheme and permitting the bda to issue preliminary notification under section 17 of the act, the preliminary notification was issued on 21.05.2008 under section 17(1) and (3) of the act whereunder, it was proposed as follows: whereas it appears to the bangalore development authority, that the lands specified in the schedule hereto likely to be needed for the purpose ..... set aside. the orders passed in writ petitions which are decided placing reliance on the order dated 11.7.2014 passed in wp no.32186/2010 and other connected writ petitions are also set aside; iii) the preliminary notification bearing no.bda/ commr/dc(la)/alao/158/2008-2009, bangalore, dated 21.5.2008 and the final notification bearing no.udd51mnx2010 bangalore, dated 18.2.2010 issued for acquisition of lands for the formation of the ..... :52. . here i would like to suggest that in the given case if the authority is satisfied that though some of the petitioners do not possess a registered sale deed or they have acquired title to the land after preliminary notifications or claiming right under power of attorney or any other mode other than by way of a registered sale deed if such persons belonged to weaker sections, economically backward, poor in their 303 discretion the same benefit ..... 1894. 19.7 chapter v of the act deals with property and ..... d.k. [1995 (4) .....

Bangalore Development Authority Vs. Sri.p.s.krishna Murthy

Court : Karnataka

..... of law and the factual matrix as noticed above, it is clear that consequent to the approval granted by the state government on 02.04.2008 approving the scheme and permitting the bda to issue preliminary notification under section 17 of the act, the preliminary notification was issued on 21.05.2008 under section 17(1) and (3) of the act whereunder, it was proposed as follows: whereas it appears to the bangalore development authority, that the lands specified in the schedule hereto likely to be needed for the purpose ..... set aside. the orders passed in writ petitions which are decided placing reliance on the order dated 11.7.2014 passed in wp no.32186/2010 and other connected writ petitions are also set aside; iii) the preliminary notification bearing no.bda/ commr/dc(la)/alao/158/2008-2009, bangalore, dated 21.5.2008 and the final notification bearing no.udd51mnx2010 bangalore, dated 18.2.2010 issued for acquisition of lands for the formation of the ..... :52. . here i would like to suggest that in the given case if the authority is satisfied that though some of the petitioners do not possess a registered sale deed or they have acquired title to the land after preliminary notifications or claiming right under power of attorney or any other mode other than by way of a registered sale deed if such persons belonged to weaker sections, economically backward, poor in their 303 discretion the same benefit ..... 1894. 19.7 chapter v of the act deals with property and ..... d.k. [1995 (4) .....

Bangalore Development Authority Vs. Smt Shobhavathi T R

Court : Karnataka

..... of law and the factual matrix as noticed above, it is clear that consequent to the approval granted by the state government on 02.04.2008 approving the scheme and permitting the bda to issue preliminary notification under section 17 of the act, the preliminary notification was issued on 21.05.2008 under section 17(1) and (3) of the act whereunder, it was proposed as follows: whereas it appears to the bangalore development authority, that the lands specified in the schedule hereto likely to be needed for the purpose ..... set aside. the orders passed in writ petitions which are decided placing reliance on the order dated 11.7.2014 passed in wp no.32186/2010 and other connected writ petitions are also set aside; iii) the preliminary notification bearing no.bda/ commr/dc(la)/alao/158/2008-2009, bangalore, dated 21.5.2008 and the final notification bearing no.udd51mnx2010 bangalore, dated 18.2.2010 issued for acquisition of lands for the formation of the ..... :52. . here i would like to suggest that in the given case if the authority is satisfied that though some of the petitioners do not possess a registered sale deed or they have acquired title to the land after preliminary notifications or claiming right under power of attorney or any other mode other than by way of a registered sale deed if such persons belonged to weaker sections, economically backward, poor in their 303 discretion the same benefit ..... 1894. 19.7 chapter v of the act deals with property and ..... d.k. [1995 (4) .....