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Addition Advertising Vs. Union of India

Court : Gujarat

Reported in : 1998(98)ELT14(Guj); (1998)1GLR317; 2006[2]STR228; [2007]6STT254

r.a. mehta, a.c.j.1. the petitioner, an advertising agency challenges the vires of the provisions of sections 65(16)(d) and 66(2) of the chapter v of finance act, 1994 as amended. by these provisions, a service tax is imposed on advertising service. the challenge is based upon articles 14, 19(1)(a) and 265 of the constitution of .....

Commr. of C. Ex. and Cus. Vs. Schott Glass India Pvt. Ltd.

Court : Gujarat

Reported in : (2009)223CTR(Guj)502; 2009[14]STR146; [2009]21STT111; (2009)25VST319(Guj)

..... .e.f. 16-8-2002.4. the service tax, which has been imposed by way of finance act, 1994 (the act), levies service tax as provided in section 64(3) of the act to all taxable services provided on or after commencement of chapter 97 (sic)(chapter v) of the act. thus, the taxable event is providing all taxable services which has been defined by section 65 ..... from outside india and who does not have any office/establishment in india?2. heard learned advocate for the appellant. it was submitted that the impugned order dated 3-8-2007 made by cestat overlooks the fact that by virtue of amendment of relevant rule of the service tax rules, 1994 (the rules) the liability to pay service tax has been ..... orderd.a. mehta, j.1. the appellant-revenue has challenged order dated 3-8-2007 made by customs, excise & service tax appellate tribunal (cestat) by proposing the following two questions:i. whether or not, in service tax, the taxable event is realization of payment for .....

Ghanshyambhai Muljibhai Patel Vs. Bank of Inida

Court : Gujarat

..... removal or termination of an employee from the service of the bank shall entail forfeiture of his entire past service and consequently shall not qualify for pensionary benefits; chapter iv classes of pension 28. superannuation pension.- superannuation pension shall be granted to an employee who has retired on his attaining the age of superannuation specified in the ..... india vs. prasanta kumar roy and others reported in 2012-ii-llj-12 (sc) as well as in case of syndicatebank, bangalore vs. satya srinath reported in 2007-ii-llj-820 and on the decision of madras high court in case of c.p. krishnaswamy vs. punjab national bank in writ appeal no.2768 of 2002, ..... pension regulations, 1995 in exercise of the powers conferred by clause (f) of sub section (2) of section 19 of the banking companies (acquisition and transfer of understandings) act, 1970 ( 5 of 1970), the board of directors of bank of india, after consultation with the reserve bank of india and with the previous sanction of the central .....

Ahmedabad Municipal Corporation Vs. Union of India (Uoi), Ministry of ...

Court : Gujarat

Reported in : AIR2004Guj124

..... conferred by the last entry in each list in general terms in respect of any of the matters in the list. by a taxing statute in this chapter is meant any act making compulsory imposition whether of tax or fee. but a taxing statute must be distinguished from those where a duty or free is charged by the state ..... cases the costs are arbitrarily assessed. oridinarily, the fees are uniform and no account is taken of the varying abilities of different recipients to pay, vide lutz on 'public finance' p.215.'[re. judgment of the hon'ble supreme court in the case of the commissioner, hindu religious endowments, madras vs. sri lakshmindra thirtha swamiar of sri shirur ..... planning scheme, the value of the plot raises and a part of the benefit which arises out of the unearned rise in prices is directed to be contributed towards financing of the scheme which enables the residents in that area to more amenities, better facilities and healthier living conditions. for that purpose provision is made in sec.65 .....

State of Gujarat thr' Executive Engineer Vs. Spun Pipe and Constructio ...

Court : Gujarat

Reported in : AIR2008Guj29; 2008(1)ARBLR624(Gujarat); (2008)1GLR525

..... not arise before the hon'ble supreme court. so far as decisions of bombay high court in the case of vastu invest & holdings private limited v. gujarat lease financing limited and in the case of esteem mercantile pvt. ltd. v. k.h. parekh and anr. (supra) are concerned, these decisions are in respect of seeking ..... the same on merit after, affording opportunity to the respondent. in that case, the insurance company filed arbitration petition under section 34 of the arbitration and conciliation act, 1996 in the high court of judicature at bombay and the said petition was dismissed for want of jurisdiction and the insurance company thereafter filed fresh petition ..... district judge has misread and misconstrued the provisions of law. the learned judge has failed to appreciate that provisions contained under section 34(3) of the act are applicable only to the filing of objection petition against the order/award of the arbitrator which does not apply to the details provided subsequently by any .....

Mahendra Rambhai Patel Vs. Controller of Estate Duty, Gujarat State

Court : Gujarat

Reported in : AIR1965Guj9; [1965]55ITR1(Guj)

..... familiar argument founded on lord macnaughten's dictum in cowley's case 1809 ac 198 (supra) suggesting a dichotomy between sections 1 and 2 of the u.k. finance act 1894. lord macnaghten said:'if the case falls within section 1 it cannot also come within section 2. the sections are mutually exclusive'.the learned advocate general argued relying ..... 22,brings them expressly under the description of property passing on death, indifferent to the whether if it itself had not been part of the original scheme of the finance act, 1894, any one of those categories or any particular form of property falling within one of the categories would, or would not, have been treated by the ..... we have to determine whether the existence of these trusts is sufficient to prevent hubert's estate being one in possession; and as the only interest taxable under the finance act is a beneficial one, it immaterial, that the legal estate in hubert's third remained in him till his death; the liability to duty is the same as .....

Kirpalsingh Pratapsingh Vs. Salvinder Kaur Hardipsingh Lobana

Court : Gujarat

Reported in : (2004)2GLR1211

..... convict in any other law where other applicable independent provisions are existing as the offence punishable under section 138 of the n.i. act is distinctly different from the normal offences made punishable under chapter xvii of i.p.c. (i.e. the offences qua property).31. in the circumstances, it is hereby declared that the ..... alia the following amendment in the negotiable instruments act, 1881, namely-(i) xxx xxx xxx(ii) xxx xxx xxx(iii) xxx xxx xxx(iv) to ..... working group was constituted to review section 138 of the negotiable instruments act, 1881 and make recommendations as to what changes were needed to effectively achieve the purpose of that section.3 xxx xxx xxx4. keeping in view the recommendations of the standing committee on finance and other representations, it has been decided to bring out, inter .....

Chauhan Dhulsinh Chatursinh Vs. District Superintendent of Police and ...

Court : Gujarat

Reported in : (2002)3GLR778

..... has caused grave prejudice to the petitioner. i do not see any merit in this contention for two reasons. first reason is that section 26 under chapter iii of the act deals with procedure to be observed in awarding punishment. it reads as under :- '26. procedure to be observed in awarding punishment :- when any ..... no. 1329 of 1981 decided on 18th march, 1998 quashed the punishment of dismissal from service imposed upon the delinquent for violating the provisions of bombay prohibition act and instead awarded the punishment of compulsory retirement, but no back-wages. while imposing the punishment of compulsory retirement, this court directed the respondents of that ..... the petitioner was pending in the court of the learned judicial magistrate, first class, at prantijfor committing offence under section 145(3) of the bombay police act, the matter was sub-judice. it may incidentally be noted that for remaining absent without authority, the petitioner was prosecuted in the court of the aforesaid .....

Bank of Baroda Vs. Nadiad Machinery and Electrical Merchant Credit Co- ...

Court : Gujarat

Reported in : (2004)1GLR50

..... senior manager and assistant manager of surat branch and senior manager, bharuch branch and branch manager of sachin industrial park at surat. chapter 12 of the committee report sets out the acts of omissions and commissions for which the indian bank itself had called for the explanation of the officers of the above designations.10. ..... of the petitioner depositors did not send the specimen signature cards, photographs, etc. for opening the deposit accounts. (h) although cooperative societies/ cooperative banks deal in finances, they did not insist upon the deposit receipts for the funds kept with the branches of the two banks. they were content with xerox copies of original fdrs ..... to the cooperative societies/cooperative banks they were advised by the intermediaries/banks that there are large industrial units in surat which are in need of bank finance. the funds placed by them in deposits will be utilized by the two banks for lending to these units in surat and the commission/incentives will .....

Revaben Wd/O. Chimanlal Gopaldas and ors. Vs. State of Gujarat and ors ...

Court : Gujarat

Reported in : (2002)2GLR1530

..... an exception is carved out whereby the provisions of sub-section (2) of section 23 of the land acquisition act would not apply to the acquisition of land for improvement purposes under section 284n of the act, which falls under chapter xvi. on the basis of provisions of section 284n, readwith part iii of appendix-i to the b.p. ..... m.c. act, the learned advocate for the petitioners has submitted before us that since no exception is made with regard to chapter xiv of the act which deals with streets and acquisition of open land or of land occupied by platforms etc., within ..... provisions following, namely :-.....' the above provision makes it clear that the land acquisition act applies to this chapter, i.e. chapter xvi only to the extent set forth in appendix i to the b.p.m.c. act. appendix i lays down provisions of the land acquisition act, 1894, regulating the acquisition of land for improvement purposes under the b.p.m .....