Judgment Search Results Home > Cases Phrase: finance act 2001 schedule vii seventh schedule Court: uttaranchal Page 1 of about 18 results (0.128 seconds)

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

Court : Uttaranchal

..... in so far as the imposition of tax envisaged under entry 92c, contained in the union list of the seventh schedule of the constitution of india is concerned, learned counsel for the petitioners has invited this court's attention to the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the finance act, 2001. ..... . 'legislative relations between the union and the states inter se with reference to the three lists in schedule vii cannot be under-stood fully without examining the general features disclosed by the entries contained in those lists': seervai in his constitutional law of india, 3rd edn ..... after commenting on the problems created by the overlapping powers of taxation provided for in other countries with federal structures such as the united states, canada and australia, the learned author opined:the lists contained in schedule vii to the government of india act, 1935, provided for distinct and separate fields of taxation, and it is not without significance that the concurrent legislative list contains no entry relating to taxation but provides only for 'fees' in respect of ..... . list i and list ii of schedule vii thus avoid overlapping powers of taxation and proceed on the basis of allocating adequate sources of taxation for the federation and the provinces, with the result that few problems of conflicting or competing taxing powers have arisen under the government of india act, 1935 .....

Ashok Kumar Vs. Director, Local Bodies, Lucknow and ors.

Court : Uttaranchal

Reported in : [2001(91)FLR931]; (2002)1UPLBEC17

..... --the state government may, by notification, delegate to the prescribed authority in respect of any specified municipality or municipalities within his or its jurisdiction any one or more of the powers vested in it by this act, with the exception of the powers detailed in schedule vii.'4. ..... be filled in by direct recruitment in the manner laid down in part v of these rules,(iii) the posts mentioned in schedule-iii shall be filled in equally from two sources and in the manner mentioned above, so, however, that the odd post, if any, shall be filled in by promotion :provided that if suitable candidates are not available in the number ..... 570 (s/s) of 2001. ..... municipalities act, 1916 in the year 1966 and in this section, there is no provision authorising the state government to delegate its power to the commissioner while creating the u. p. ..... municipalities act, 1916, which reads as under :'327. .....

Commissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...

Court : Uttaranchal

Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)

..... connection it may be noted that the explanation to section 9(1)(ii) introduced by the finance act of 1983 refers to what constitutes 'income earned in india'. ..... this explanation was introduced by the finance act of 1983, with effect from april 1, 1979, to get over the judgment of the gujarat high court in c/t v. ..... that even under the finance act of 1999 the new explanation uses the term 'rest period/ ..... under section 9(1)(ii) read with the explanation (introduced by the finance act of 1983, with effect from april 1, 1979), income payable for service rendered in india is regarded as 'income earned in india' under section 9(1)(ii) of the act. ..... legislature has stepped into clarify the position by the finance act of 1999. ..... for the assessee further argued that his interpretation finds support from the substituted explanation introduced by the finance act of 1999. ..... was further argued that the non-resident company (employer) is taxable on notional profits under section 44bb of the act and therefore there is no question of that company claiming deduction in respect of salary which it has paid to the ..... it was argued that sections 191, 208 and 234b all fall in chapter xvii of the act and therefore sections 192 and 208 cannot rule out section 191 of the act which states that if the payer fails to deduct tax at source the tax shall be payable by the assessee ..... contract he was required to work on oil rigs in bombay high as per alternating time schedule of 35/28 days, i.e. ..... to alternating time schedule. .....

Cit Vs. Halliburton Offshore Services Inc.

Court : Uttaranchal

Reported in : [2004]140TAXMAN405(NULL)

..... it may be noted that the explanation to section 9(1)(ii) introduced by finance act, 1983 refers to what constitutes 'income earned in india'. ..... this explanation was introduced by finance act, 1983 with effect from 1-4-1979 to get over the judgment of the gujarat high court ..... that even under the finance act of 1999 the new explanation uses the term' rest ..... whether on the facts and in the circumstances of the case, the learned itat was justified in holding that interest under section 234b of the income tax act cannot be charged since the entire income of the assessee was subject to tds whereas this interest is chargeable on assessed tax as defined by explanation 1 ..... of the case, the learned itat was legally justified in holding that the salary paid to the assessee for the off period outside india was not chargeable to indian income tax act in terms of section 9(1)(ii) of the income-tax act, 196 1, whereas the learned itat has itself held, vide order dated 25-3-1992 in ita no. ..... secondly, although section 191 of the act is not over-ridden by sections 192, 208 & 209(1)(a)(d) of the act, the scheme of sections 208 & 209 of the act indicates that in order to compute advance tax the assessee has to inter alia estimate his current income and calculate the tax on such income by applying ..... orderthis is an appeal under section 260a of the income tax act, 1961 filed by the revenue against the judgment and order dated 27-4-2000 passed by the income tax appellate tribunal, new ..... time schedule. .....

S.K. Srivastava and Etc. Vs. State of Uttaranchal

Court : Uttaranchal

Reported in : AIR2007Utr52

..... it is also stated that once under section 4 of the uttaranchal act of 2003 tax is imposed on vehicles by exercising powers under entry 57 list ii schedule vii, then there can be no valid or justified reason to impose additional tax, under sections 5 & 6 of the uttaranchal act of 2003 on same vehicles once again exercising powers under entry 57 list ii schedule vii of the constitution of india.5. ..... the validity, legality and vires of sections 5, 6 and 12 of the uttaranchal act of 2003 have been challenged by the petitioners on the grounds, inter alia, that imposition of additional tax on goods carriage and public service vehicles by sections 5 and 6 of the uttaranchal act of 2003 is beyond the legislative competence of the respondents and same is hit by entry 56 & 57, list ii of schedule vii of constitution of india. ..... the validity of imposition of additional tax under entry 57 of list ii of the seventh schedule of the constitution stands upheld, by which the additional tax has been imposed in addition to the tax payable under section 4, therefore, for the same reasoning, there is no scope to raise a ground to challenge the validity of section 5, by ..... 21 of 1997), the provisions of which were amended in the year 2001 and vires of section (1-a) of the said act including the amendment of 2001 was challenged before the allahabad high court in the case of smt. ..... in support of this contention, he placed implicit reliance on the decisions in sundaram finance ltd. v. .....

Dish T.V. India Limited and anr. Etc. Vs. State of Uttarakhand and ors ...

Court : Uttaranchal

Reported in : AIR2009Utr31; (2009)26VST649(NULL)

..... grammatical variation and cognate expressions shall be construed accordingly;the same definition of word 'broadcasting' has been adopted by the finance act, 2001 (with the following changes made vide finance act, 2003):'broadcasting' has the meaning assigned to it in clause (c) of section 2 of the prasar bharati (broadcasting corporation of india) act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening ..... obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges on behalf of the said agency or organisation, by its branch office or subsidiary or representative in india or any agent appointed in india or by any person who acts on its behalf in any matter;the telecommunication (broadcasting and cable services) interconnection regulations 2004, provides definition of expression 'directed to home operator' in regulation 2 (k), as under:direct to home operator' means an operator licensed by ..... tax act, 1979, was enacted by the legislature of state of uttar pradesh (applicable to the state of uttarakhand) as the subject matter relating to entertainment tax was covered under entry 62 of list ii (state list) of schedule vii of the ..... affidavit that state legislature is fully competent to levy the entertainment tax on dth service, under entry 62 of the list ii (state list) of seventh schedule of the constitution of india. .....

State of Uttaranchal Vs. Labour Court and anr.

Court : Uttaranchal

Reported in : [2004(101)FLR133]; (2004)2UPLBEC55

..... for fulfilling the need of such passing-phase projects or schemes were to become a liability on the employer state by too liberally interpreting the labour laws in favour of the workmen, then the same may well act as a disincentive to the state for floating such schemes and the state may opt to keep away from initiating such schemes and projects even in times of dire need, because it may feel that by opening ..... one can say that the workmen working between 1965-75, if still in employment, could be considered for the state has to keep in view that financial constraints and the need for allocation of finances for development of projects, it should also show that at the end when they are relieved from service on their attaining the age of superannuation, they may have something to fall back on. ..... is a state subject as per entry 17 in list ii of seventh schedule of the constitution. ..... (a) the consequences are (i) professions, (ii) clubs, (iii) educational institutions, (iv) co-operatives, (v) research institutes, (vi) charitable projects, and (vii) others kindred adventures, if they fulfill the triple tests listed in i (supra), cannot be exempted from the scope of section 2(j)(b) a restricted category of professions, clubs, co-operatives and even gurukulas and little research labs, may ..... verma was pleased to pass the following order on 19.10.2001 at the time of admission :'in the counter affidavit cause shall be shown as to why the benefit of judgment of hon'ble apex court in writ petition ( .....

UdasIn Panchayati Bara Akhara Kankhal and ors. Vs. Mahant Dooj Dass (D ...

Court : Uttaranchal

Reported in : 2006(3)AWC2358

..... action in respect of which any relief could be obtained by means of any such suit or application:provided that where a declaration has been made under section 143 in respect of any holding or part thereof, the provisions of schedule ii in so far as they relate to suits, applications or proceedings under chapter viii shall not apply to such holding or part thereof.explanation,-if the cause of action is one in respect of which relief may be ..... ejectment assisant commissioner boardof persons occu- collector.pying the land 1st classwithout title anddamages.as such, the above entry contained in second schedule of the aforesaid act, read with section 331 quoted above, bars the jurisdiction of the civil court in respect of the suit in possession of ..... permanent lessee in avadh ; or(c) included in the holding of:(i) a fixed-rate tenant,(ii) an ex-proprietary tenant,(iii) an occupancy tenant,(iv) a tenant holding on special terms in avadh,(v) a rent-free grantee,(vi) a grantee at a favourable rate of rent,(vii) a hereditary tenant,(viii) a grove-holder,(ix) a sub-tenant referred to in sub-section (4) of section 47 of the u.p ..... be instituted within the time specified in the said appendix for them respectively, and(ii) the court-fees payable in respect of them shall be as specified in the seventh column of the said appendix.item no ..... . purushottam tiwari manu/sc/0091/2001 : [2001]251itr84(sc) , and argued that the appeal being in violation of section ..... wrongly numbered as 1507 of 2001, old no. .....

Unique Engineering Works Vs. Union of India (Uoi) and ors.

Court : Uttaranchal

Reported in : II(2004)BC241

..... or financial institution shall, after the acquisition of financial assets, be of as full force and effect against or in favour of the securitisation company or reconstruction company, as the case may be, and may be enforced or acted upon as fully and effectually as if, in the place of the said bank or financial institution, securitisation company or reconstruction company, as the case may be, had been a party thereto or as if they had been issued ..... and financial institutions;(f) declaration of any securitisation company or reconstruction company registered with the reserve bank of india as a public financial institution for the purpose of section 4a of the companies act, 1956;(g) defining 'security interest' as any type of security including mortgage and change on immovable properties given for due repayment of any financial assistance given by any bank or financial ..... provisions of the impugned npa act, 2002 it is, inter alia, provided under the schedule that with effect from 21st june, 2002 no reference shall be made to bifr after the commencement of the impugned npa act, 2002 and further, all ..... asset by more than one secured creditors or joint financing of a financial asset by secured creditors, no secured creditor shall be entitled to exercise any or all of the rights conferred on him under or pursuant to sub-section ..... ; code iv dealt with loss assets; code v dealt with recall debts; code vi dealt with protested debts and code vii dealt with sick and rehabilitation debts. ..... 2001 .....

Kunj Bihari Vs. Special Judicial Magistrate Ii and ors.

Court : Uttaranchal

Reported in : 2005(2)AWC1363(UHC); (2005)2UPLBEC41

..... hand, in para-9 of the counter-affidavit, the chief executive officer of the cantonment board states that under sections 116 and 117 of the cantonments act, 1924, the cantonment board has to provide wholesome drinking water supply, sanitation, health services, construction of lanes and drains, public urinals, plantation, ..... further provides that nothing in article 301 shall affect the operation of any law made before the commencement of the constitution (fourth amendment) act, 1955.that being so, if the provisions of cantonments act, 1924 are read with aforesaid articles it cannot be said that the trade, commerce or intercourse has been interfered in violation of ..... (3) any fee leviable immediately before the commencement of this act for services or benefits rendered in relation to the use of ferries, temporary bridges and tunnels on any highway specified in the schedule shall continue to be leviable under this act unless and until it is altered in exercise of the powers conferred by sub-section (1); provided that if the central government is of opinion that it is necessary in the public interest so to do, it may, by like notification, specify any bridge ..... is contended that since the maintenance of the national highways is done by the national highway authority under the aforesaid act of 1956, as such, the cantonment board cannot impose any tax for which it is not spending a single ..... ix/60/ toll tax, dated 22.1.2001 published in gazette dated 3.3.2001 of the government of india (copy .....