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Kanta Mehta Vs. Union of India and Others

Court : Delhi

Reported in : [1987]62CompCas769(Delhi)

..... 1977, from private limited companies to firms and that they are having common partners, i.e., in order to avoid the rigour of chapter iii-b, the reserve bank of india act and the companies act : the petitioners are resorting to the device of functioning as individuals. so, if no law was to be made regulating the activities ..... rs.7,216.8 crores are in the exempted category. this statement,of course, only applies to the companies covered under the companies act and also chapter iii-b of the reserve bank of india act. it does not include deposits with the financial corporations like the petitioners. but it does show that a very large portion of the ..... own. thus, loan or finance companies were already subject to the regulation and supervision of the directions of the reserve bank issued by it in pursuance of powers under chapter iii-b of the reserve bank of india act, and it would have been superfluous to include these financial institutions within section 58a of the act. 23. now, elaborate rules .....

Biju Purushothaman Vs. the State of Kerala and ors.

Court : Kerala

Reported in : 2008CriLJ4488; 2008(2)KLJ625

..... under section 162 cr.p.c., therefore, does not apply to an investigation under section 202 which provision is located outside chapter xti cr.p.c. hence statements recorded during an investigation under section 202 cr.p.c. can be used to contradict ..... can be exercised only at the post-cognizance stage. (see raju puzhankara v. state of kerala 2008 (2) klt 467 - also see cref finance ltd. v. sree shanthi homes (p) ltd. : 2005crilj4524 , govind mehta v. state of bihar : 1971crilj1266 , nagraj v. state of ..... not true. accordingly, on 6-12-2006 the learned special judge dismissed the complaint. in crl. r.p. 734 of 2007 filed by the complainant, this court had set aside the order of dismissal and had remanded the matter for fresh consideration. ..... , (hereinafter referred to as 'the special judge') alleging offences punishable under sections 7 and 13 of the prevention of corruption act, 1988 read with section 120b i.p.c. challenges annexure xvii order dated 25-3-2008 passed by the special judge .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... with the learned judicial member, i consider it necessary to refer to the objectives of introducing chapter xiv-b, which can be gainfully used as an aid to interpretation.3.1 chapter xiv-b of the act was brought on the statute book by the finance act, 1995 with effect from the 1st july, 1995. it provides for a special procedure for ..... found as a result of illegal search was permissible. with a view to gather the intention of the statute, he thereafter referred to memorandum explaining the provisions of chapter xiv-b in the finance bill, 1995 found in itr 212 page 345. he also submitted that once the intention of the statute was clear, it had to be accepted. 16. ..... as a result of illegal search was permissible. with a view to gather the intention of the statute, he thereafter referred to memorandum explaining the provisions of chapter xiv-b, in the finance bill, 1995 found in 212 itr 345.(st). he also submitted that once the intention of the statute was clear it had to be accepted.16. in .....

Malwa Texturising (P) Ltd. and ors. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Indore

Reported in : (2002)77TTJIndore995

..... under section 158bc was challenged as illegal, arbitrary and without jurisdiction. in the meantime government of india started kvss, 1998, which was introduced by finance (no. 2) act, 1998.the assessee opted for this scheme in terms and provisions of this scheme and submitted a declaration under section 88 in the prescribed form ..... of v. bhaskaran v.asstt. cit (supra) is not correct interpretation and submitted that same requires reconsideration by the tribunal. he submitted that chapter xx of the act which deals with appeals and revisions has five sections, out of which part a deals with appeals before deputy commissioner (appeals) and commissioner (appeals ..... appeals before high court and supreme court and revisionary powers of the commissioner. according to this arrangement, though appeals and revisions have been included in one chapter but separate sub-parts deal with different subjects and each part is independent. therefore, provisions of section 249(4) which appear in part a cannot .....

Malwa Texturising (P) Ltd. and Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Indore

..... made under section 158bc was challenged as illegal, arbitrary and without jurisdiction. in the meantime government of india started kvss, 1998, which was introduced by finance (no. 2) act, 1998.the assessee opted for this scheme in terms and provisions of this scheme and submitted a declaration under section 88 in the prescribed form to the ..... in case of v. bhaskaran v.asstt. cit (supra) is not correct interpretation and submitted that same requires reconsideration by the tribunal. he submitted that chapter xx of the act which deals with appeals and revisions has five sections, out of which part a deals with appeals before dy. cit(a) and cit(a) starting ..... , appeals before high court and supreme court and revisionary powers of the cit. according to this arrangement, though appeals and revisions have been included in one chapter but separate sub-parts deal with different subjects and each part is independent.therefore, provisions of section 249(4) which appear in part a cannot be applied .....

Hunt Vs. Mcnair

Court : US Supreme Court

..... it is clear to me that the state's proposed scheme of assistance to the baptist college is violative of the establishment clause, i dissent. the act authorizes a financing arrangement between the authority [ footnote 2/2 ] and the baptist college at charleston, a south carolina educational corporation operated by the south carolina baptist convention ..... are sorely needed to accomplish the purposes of this chapter, all to the public benefit and good, to the extent and manner provided herein." s.c.code ann. 22.41 (supp. 1971). the college ..... assist such youth in achieving the required levels of learning and development of their intellectual and mental capacities; and that it is the purpose of this chapter to provide a measure of assistance and an alternative method to enable institutions for higher education in the state to provide the facilities and structures which .....

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

..... weight/emblem or any embose affixed in the container and that will come within the brand name as per chapter 9, note 5 of the finance act, 1988-89. brand name simply means any identity mark.(iii) in interpreting the finance act, 1988-89 there is no relevancy to the earlier legislative history prior to 1998-99. in interpreting the ..... from imposition of excise duty.14. learned counsel for the petitioners makes the following four submissions:(i) in terms of chapter 9 of the tariff schedule of the central excise tariff act 1985 as amended by the finance act, 1998 there is no levy of excise duty of bulk tea removed in tea chests and by gunny bags exceeding 20 ..... 1944 defines 'excisable goods' to mean goods specified in the schedule to 1985 act as being subject to a duty of excise. 1985 act covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the finance act, 1998 is as follows: ' heading no. description of goods rate of duty 09.02 tea, including .....

M. Kanagasabapathy Vs. the Special Officer,

Court : Chennai

Reported in : (2008)1MLJ270; 2007(5)CTC392

..... that the legislature intended to enact a special enactment for the purpose of levy of purchase tax with reference to sugarcane under the sugarcane act to the exclusion of such levy under the finance act. once we come to the conclusion that this is the intention of the legislation then the rule 'general provision should yield to special ..... that the provisions of sections 53 to 63 shall have the effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force.42. chapter vii, consists of sections 66 to 72, dealing with the property and funds of registered societies, such as restrictions on loans and borrowings, investment of funds, ..... for deduction to be made from the salary or wages payable to him by his employer to meet the debt which he/she owes to the society.41. chapter vi, consists of sections 52 to 65, dealing with the investment by government in registered societies, government approval for purchase of shares, restrictions on amount of .....

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

Court : Karnataka

..... : whether the appeal preferred by the revenue against the impugned order is maintainable u/s.35 g of the act before the high court. finance act 1994: 9. chapter v of the finance act 1994 for the first time provided for law of service tax. the said chapter was made applicable to taxable services provided on or after the commencement of the said ..... and held that the assessee is entitled to the benefit of exemption. 32. in the case of commissioner of customs new delhi vs. phoenix international limited reported in 2007(216) elt 503(sc), the question involved was whether the assessee has imported in violation of the exim policy and consequently liable to pay customs duty. the tribunal ..... relief to the assessee. aggrieved by the said order of the tribunal, the revenue is in appeal. 5. the appeal is admitted by this court on 17.9.2007 to consider the following substantial questions of law.- 1. whether the tribunal was right in holding that the major portion of the demand is time barred? 2. whether .....

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

..... not relevant for our purpose. we are also not concerned with insertion of section 9a by the finance act 2015 with effect from 1st april, 2016. 19. by chapter iii, incomes which do not form part of total income are dealt with. in that appears section ..... was amended by the finance act, 1963, w.e.f. 1-4-1963, finance act, 1964, w.e.f. 1-4-1964, finance act, 1965, w.e.f. 1-4-1965, finance act, 1968, w.e.f. 1-4-1969, finance (no. 2) act, 1971, w.e.f. 1-4-1972, finance act, 1984, w.e.f ..... to foreign shipping company on which tax has not been deducted, in view of the provisions of section 172(8) introduced by the finance act, 1997 with retrospective effect from april 1, 1976? (d) whether the circular issued by the central board of direct taxes dated ..... section (3) is furnished: provided that where the return under sub-section (3) has been furnished before the 1st day of april, 2007, such order shall be made on or before the 31st day of december, 2008.] (5) for the purpose of determining the tax payable .....