Judgment Search Results Home > Cases Phrase: finance act 2010 schedule the seventh schedule Court: chennai Page 1 of about 1,212 results (0.181 seconds)

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... with section 65(90-a) of the finance act, 1994, as amended by the finance act, 2010, as null and void and ultra vires and violative of entry 49, list-ii, seventh schedule, articles 14, 19 and 246(3) of the constitution of india, (ii) section 76(a)(6)(h) and section 77 of the finance act, 2010 as null and void and ultra vires the constitution of india insofar as the petitioners are concerned; and (iii) the notification no.24/2007 dated 22.05.2007 and circular 98/1/2008-st dated 04.01.2008 as revived by the finance act, 2010, issued by the firs.respondent, as illegal, null and void and ultra vires the provisions of the finance act, 1994, as amended subsequently ..... , insofar as the petitioners are .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... w.p.no.1676 of 2013 is filed under article 226 of constitution of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 of the constitution of india declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii and article 14 of the constitution of india. ..... after analysing the object of enacting the finance act and interpreting the taxing entries in the seventh schedule to the constitution, it was held as follows: ..... 2138 of 2012 is filed under article 226 of constitution of india praying to issue a writ of declaration declaring section 65(105)(zzzzt) of the finance act, 1994 as ultra vires entry 54 of list ii of the seventh schedule to and article 14, 19(1)(g) and 245 of the constitution of india. ..... 5777 of 2012 is filed under article 226 of constitution of india praying to issue a writ of declaration declaring section 65(105)(zzzzt) of the finance act, 1994 as ultra vires entry 54 of list ii of the seventh schedule to and article 14, 19(1)(g) and 245 of the constitution of india w.p.no.5900 of 2012 is filed under article 226 of constitution of india praying to issue a writ of declaration declaring section 65(105)(zzzzt) of the finance act, 1994 as ultra vires entry 54 of list ii of the seventh schedule to and article 14, 19(1)(g) and 245 of the constitution of india. .....

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

..... it is presumably this communication which is challenged in the present petition and the main contention is that the registered valuers who are acknowledged as such under section 34ab of the wealth-tax act would not be covered by the provisions of the finance act which provisions came to be made applicable by section 88, chapter vi of the finance act, 1997, for the purposes of levy and collection of service tax.3. ..... rajappa, learned counsel, who argued the matter on behalf of the petitioner-institute, is that the finance act does not apply to the members of the petitioner-institute at all as the 'registered valuers' cannot be brought in the definition of the term 'consulting engineer' nor can the 'services' that they render be said to be a 'taxable service' by a consulting engineer. ..... even in ground (a) all that is suggested is that the profession of a 'consulting engineer' is a profession like a 'lawyer' or a 'doctor' and, therefore, any tax on profession would be as per entry 60 of list ii of the seventh schedule to the constitution and would, therefore, be outside the 'legislative competence'. .....

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... w.p.no.25986 of 2011is filed under article 226 of the constitution of india for the issue of a writ of declaration declaring the imposition of service tax under section 66 or section 65(105)(zk) of chapter -v of the finance act, 1994 on the "direct to home broadcasting services" by the first petitioner as void and infringing article 14 and violative of articles 245, 246, 265, 300a, 301 and entry 62 list ii of seventh schedule to the constitution of india of list-ii of the seventh schedule to the constitution of india, 1950, and therefore inoperative and unenforceable. ..... referring to tariff order no.4 of 2008 dated 26.12.2008, tariff order no.5 of 2008 dated 26.12.2008 and the structure indicated in tariff order, 2010 and 2011, the petitioners pointed out to the detailed consultative process among the various stake-holders, that, ultimately, the telecom authority had fixed a uniform rate for dth as well as for cable tv. ..... "thus the nct of delhi in colourable exercise of legislative power under article 239 aa- clause 3(a) of the constitution of india in enacting the delhi act no.2 of 2010 has played fraud so as to transgress its legislative limits and encroach upon the field exclusively within the domain of the union government. .....

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

..... stated, the case of the petitioners before us is that this tax and the provisions therefor in sections 65, 66 and 67 of the finance act are firstly beyond the 'legislative competence' of the union of india as, in fact, in pithand substance, this tax amounts to a 'tax on land and buildings', which is covered by entry 49 of the state list (list ii) of the seventh schedule to the constitution ..... page 900) : 'again entry 49, list if, of the seventh schedule, contemplates the levy of tax on lands and buildings or both as ..... counsel from the conjoint reading of section 65(10) and section 65(m) of the finance act, it is dear that when the 'mandap keeper' while providing the services of user of the 'mandap' also supplies directly or indirectly food or beverages, then, such services would be included in the 'taxable service ..... learned counsel then invited our attention to the definition of the word 'caterer', which is defined in section 65(10) of the finance act, which reads as under : ''caterer' means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose ..... the thrust of the argument is that the 'mandap' is defined in the finance act as an immovable property as defined in section 3 of the transfer of property act and includes any furniture, fixture, light fittings and floor coverings therein, which property is let out for consideration for organising any official, .....

Light Roofings Ltd. Vs. Superintendent of Central Excise, Kancheepuram ...

Court : Chennai

Reported in : 1981(8)ELT738(Mad)

..... 7(2) of the finance act, 1952, notwithstanding their imposition with retrospective effect and even it it be that they were incapable of being passed on to a buyer from the tax prayer were duties of excise' within the meaning of entry 84, list i of the seventh schedule to the constitution of india. ..... 10 is the order of the first defendant in which the first defendant after having dealt with the objections taken by the plaintiff came to the conclusion that the light roofing material is liable to excise duty under item 17(4) to the first schedule of the central excises and salt act, 1944. 27. ex. p. ..... 37(xvii) of the central excises and salt act, 1944, the central government hereby exempt asphaltic roofing sheets falling under sub-item (2) of item 17 of the first schedule to the central excises and salt act, 1944 (1 of 1944) from the liability of the duty leviable thereon. ..... item 17 of the central excises and salt act (act 1 of 1944) as amended by the substitution of a new item therefore by the finance act, 1976, having effect from 1-3-1976. ..... ' in the first schedule to the central excises and salt act, 1944, the tariff items are detailed. ..... 17 of the first schedule to the central excises and salt act, 1944. ..... 17, to the first schedule of the central excises and salt act, 1944. ex. p. ..... 17 to the first schedule to the central excises and salt act, 1944, and further action taken to levy excise duty. ..... 7(2) of the finance act, 1951 was valid and did not did not contravene art. .....

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

..... union of india : [2005]274itr194(sc) and constitutional amendment to entry 92-c to list i of vii schedule under article 268-a are introduced giving authority to the parliament to legislate on service tax; that section 65(12) of the finance act, 1994 defines 'banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. ..... in the matter of interpretation of a taxing statute, as also other statutes where the applicability of article 246 of the constitution of india, read with the seventh schedule thereof is in question, the court may have to take recourse to various theories including 'aspect theory', as was noticed by this court in federation of hotel & restaurant assn. ..... in the matter of interpretation of a taxing statute, as also other statutes where the applicability of article 246 of the constitution of india, read with the seventh schedule thereof is in question, the court may have to take recourse to various theories including 'aspect theory', as was noticed by this court in federation of hotel & restaurant assn. ..... while interpreting the legislative heads under list ii, we have to go by schematic interpretation of the three lists in the seventh schedule to the constitution and not by dictionary meaning of the words 'profession' or 'professional' as was sought to be argued on behalf of the appellants, otherwise the distinction between general entries and taxing entries under the three lists would stand obliterated. .....

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Reported in : [2009]21STT355

..... union of india [2005] 1 stt 41 (sc) and constitutional amendment to entry 92-c to list i of viith schedule under article 268a are introduced giving authority of the parliament to legislate on service tax; that section 65(12) of the finance act, 1994 defines 'banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. ..... in the matter of intepreation of a taxing statute, as also other statutes where the applicability of article 246 of the constitution of india, read with the seventh schedule thereof is in question, the court may have to take recourse to various theories including aspect theory, as was noticed by this court in federation of hotel & restaurant assn. ..... in the matter of interpretation of a taxing statute, as also other statutes where the applicability of article 246 of the constitution of india, read with the seventh schedule thereof is in question, the court may have to take recourse to various theories including 'aspect theory', as was noticed by this court in federation of hotel & restaurant assn. ..... while interpreting the legislative heads under list ii, we have to go by schematic interpretation of the three lists in the seventh schedule to the constitution and not by dictionary meaning of the words 'profession' or 'professional' as was sought to be argued on behalf of the appellants, otherwise the distinction between general entries and taxing entries under the three lists would stand obliterated. .....

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

..... ' and 'rent-a-cab scheme operator' are defined in section 65 of the finance act as follows : 65(9) 'cab' means a motor cab or maxi cab.65(26) 'maxi cab' has the meaning assigned to it in clause (22) of section 2 of the motor vehicles act, 1988.65(28) 'motor cab' has the meaning assigned to it in clause (25) of section 2 of the motor vehicles act, 1988.65(38) 'rent-a-cab scheme operator' means any person engaged in the business of renting of cabs.section 67 of the finance act, 1994 provides the principles for the valuation of the 'taxable services' section 67(m) and (n) are as under :'67(m) in relation to service ..... -ii but, chose to rely on entry 60 of list-i of vii schedule to the constitution of india and contended that engaging a cab or making it available to the customers or renting a cab was nothing but a business as covered by that entry and, therefore, it would be squarely covered in the entry-60 of list-ii and as such, it would be a 'state subject' and clearly beyond the legislative competence of the central government, which relying on article 248 and entry 97 of list-i which is the 'residuary entry'.69. entry 60 of list-ii of vii schedule to the constitution of india is as under:'60 ..... . entry 97 of list-i in the seventh schedule itself is specific that a matter can be brought under that entry only if it is not enumerated in list-ii or list-ill and in the case of a tax if it is not mentioned in either of those lists .....

A. Loganathan and Others Vs. A. Loganathan and Others

Court : Chennai

Reported in : [1995]214ITR202(Mad)

..... therefore, the contentions raised against the validity of sections 2(6), 2(7)(e) and part iv of the first schedule to the finance act, 1973, and sections 2(2), 2(7)(b)(ii), 2(8)(e) and part iv of the first schedule to the finance act, 1974, must be rejected and the petitions dismissed.' 5. ..... however, the impugned provisions in pith and substance are within the legislative competence of parliament under entry 82 of list i of the seventh schedule to the constitution and, therefore, valid. ..... the provision for aggregation of agricultural income with non-agricultural income was introduced by the finance act, 1973, and it appears from the finance minister's budget speech for 1973-74 that the object of the aggregation was in effect to tax the agricultural income. ..... the constitutional validity of the provisions of section 2(2) of the finance act, 1976, providing for aggregation of 'agricultural income' with 'net income' for taxing only the 'net income', under the act, is, therefore, unassailable. ..... it is submitted that total income has been defined in the charging section of the income-tax act, 1961, and the same meaning has been given to the terms in the finance act. ..... parliament may, therefore, make a law under entry 82 in list i of the seventh schedule providing that for the computation of income of an assessee, his agricultural income also should be taken into account subject, however, that such inclusion would not subject the agricultural income to tax under the act. .....