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Judgment Search Results Home > Cases Phrase: finance act 2011 central chapter vi miscellaneous Court: mumbai Page 1 of about 265 results (0.078 seconds)

Jul 31 1964 (HC)

SadruddIn Suleman Jhaveri Vs. J.H. Patwardhan and ors.

Court : Mumbai

Reported in : AIR1965Bom224; (1965)67BOMLR101; ILR1965Bom394; 1965MhLJ290

..... follows: (1) where the executive authority was permitted, at it discretion, to apply without modification (save incidental changes such as name and place), the whole of any central act already in existence in any part of india under the legislative sway of the centre to the new area:this was upheld by a majority of six to one. ( ..... and its general powers delineated. these powers even the state government cannot take away.(79) section 19, 20 and 21 give plenary powers in the matter of finance and section 40 indicates that the government has to enter into an agreement with the corporation before placing at its disposal lands vested in the state government. the ..... the statement:-'i say that the said land is to be acquired from the funds of the maharashtra industrial development corporation which is a government of maharashtra undertaking financed by the state government from public funds and are intended to be developed from the said funds and to be subsequently dealt with by lease or sale in .....

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Jan 05 2009 (HC)

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

..... declared industry and that the field occupied by such enactment was the measure of the erosion of the legislative competence of the state legislature. since the central act was primarily concerned with the development and regulation of declared industries and not with ownership of industrial undertakings, it was held that the state legislature ..... any other entry or abstracts the field by any limitations imposable and permissible. a tax or fee levied by state with the object of augmenting its finances and in reasonable limits does not ipso facto trench upon regulation, development or control of the subject. it is different if the tax or fee sought ..... remaining after meeting of its expenditure and after providing for reserves etc. is to be made over to central government by airport authority. sections 21 to 24 which contain certain regulatory measures concerning the finances of airport authority are also noticed. chapter vi with title 'miscellaneous' which require authority to prepare and .....

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Aug 14 2002 (HC)

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... conferred by sub-section (2) of section 3 of the excise act (1 of 1944) and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. 5/97-central excise (nt), dated the 1st march, 1997, the central government hereby fixes tariff value in respect of the goods, specified ..... in column (1) of the table hereto annexed, and falling under the sub-heading no. 2106.00 of the schedule to the central excise tariff act, 1985 (5 ..... always have been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made by section 125 of the finance act, 2001 has been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority .....

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Mar 05 1992 (HC)

Selvel Publicity Consultant Pvt. Ltd. and ors. Vs. Municipal Corporati ...

Court : Mumbai

Reported in : 1992(3)BomCR322; (1992)94BOMLR562

..... other compelling factors, to lug in a taxing provision into par vi may, therefore, lead to obscurity and confusion.' 'the calcutta municipal act, 1951, also has some scheme of sorts and deals with finance in part iii, taxation in part iv and public health, safety and convenience in part v. in the same part, chapter xxvi ..... chapter primarily concerned with licences and permissions. it has pointed out the distinction between the calcutta and the madras act. it pointed out that in the madras act, chapter vi of part iii is devoted to taxation and finance. section 78(1)(a) authorizes levy or property tax. the section sets out the other taxes a ..... or dangerous. towards these ends, licences and fees for services, if any, rendered may be prescribed. the madras act, like other similar statutes, embraces both types of activities in a systematized way. thus taxation and finance are covered by par iii while public health - safety and convenience, comes under part iv procedure and miscellaneous which .....

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Jan 18 1991 (HC)

M.C. Thakur Vs. Extrusion Processors Pvt. Ltd.

Court : Mumbai

Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)

..... the amendments to section 2(f) and to tariff item no. 27 in the first schedule to the central excises and salt act, 1944 made by the finance act, 1980 and also tariff item 8313.11 in schedule to the central excise tariff act, 1985 to the extent to which it purports to authorise the levy of excise duty on the process of ..... lacquering and printing of aluminium containers, and also chapter note 2 at the beginning of chapter 83 of the schedule to the central excise tariff act ..... bench but the appeal was summarily dismissed. 5. to overcome the decision recorded by the court, the government of india decided to amend the provisions of the central excises and salt act and finance bill no. 99 of 1980 was introduced in the lok sabha on june 18, 1980 to give effect to the financial proposals of the .....

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Nov 13 2006 (HC)

All India State Bank Officers Federation and State Bank of India Offic ...

Court : Mumbai

Reported in : (2006)206CTR(Bom)562; [2007]288ITR614(Bom)

..... on his behalf that this reimbursement of the travelling expenses was not a perquisite within the meaning of the concept under paragraph 1(1) of schedule 2 to the finance act, 1956. this paragraph provided as follows:tax under case i, ii or iii shall, except as hereinafter mentioned, be chargeable on the full amount of the ..... the statute should not be stretched beyond the purpose for which it is enacted. 18. the respondents have pointed out that rules have been framed by the central government to grant approval under the relevant provisions to the hospitals concerned. the said rules were criticised by the petitioners by pointing out that the requirements therein were ..... or indirectly under any employees' stock option plan or scheme of the company offered to such employees in accordance with the guidelines issued in this behalf by the central government. [explanation.-for the removal of doubts, it is hereby declared that the use of any vehicle provided by a company or an employer for journey by .....

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Sep 20 1978 (HC)

B.M.K. Industries (P) Ltd. Vs. Employees' State Insurance Corporation

Court : Mumbai

Reported in : (1979)81BOMLR529; 1979MhLJ202

..... as to enable -a calculation of the amount of contributions to be made by the employer. it seems that the notification of the central government under s. 99 of the act, also introduced by act 44 of 1966, was intended to overcome such a difficulty in determining the wages of the employees. after having considered the provisions of s ..... under article 14 of the constitution of india.12. recently the supreme court had an occasion to consider the scope of section 45a of the act in e. s. i. corporation, bhopal v. central press : (1977)illj479sc . while considering the scope of the said section in paras. 3 and 4 of the said judgment the supreme court ..... and the nature of the benefit which is intended to be conferred on them. chapter ii of the act deals with the corporation, standing committee and medical benefit council and their constitution; chapter iii deals with the problem of finance and audit; chapter iv makes provisions for contribution both by the employees and the employer, and chapter v .....

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Jan 20 2000 (TRI)

Vardhaman Dyeing and Printing Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(92)LC217Tri(Mum.)bai

..... such other relief as deemed fit.2. the appellants partnership firm is engaged in the processing of man made fabrics falling under chapters 54 & 55 of the central excise tariff act and under the show cause notice dated 11.6.1991 a demand was made for rs. 5,88,283.60 of additional duty of excise and handloom cess ..... penalty should not be imposed on the appellants. after filing the reply by the appellants, and holding personal hearing, the impugned order was passed by the collector of central excise, mumbai-ii confirming the demand of the additional excise duty, and penalty of rs. 1.5 lakhs was imposed under rule 173q and confiscated seized man made ..... in reply the learned counsel for the appellants has drawn my attention to the amendment made in 1994 under the finance bill, 1994 at item no. 63 regarding section 3 of the additional duties of excise (goods of special importance) act, 1957. this amendment covers offences and penalties also in relation to levy and collection of additional duties of .....

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Sep 12 1952 (HC)

Ratilal Panachand Gandhi Vs. State of Bombay

Court : Mumbai

Reported in : AIR1953Bom242; (1953)55BOMLR86; ILR1953Bom1187

..... pension, leave and other allowances of the charity commissioner, the deputy and assistant charity commissioners, the inspectors and other subordinate officers and servants appointed under the act shall be paid. the liability of meeting the expenses of the administration therefore is of the public trusts administration fund, and not of the state government. ..... other than the purposes for which the property was intended, such as payment of registration fees, the administration charges and the contributions leviable under the act and in so far as the charity commissioner is authorised to submit applications before the courts or to require that applications be submitted by the trustees ..... of 1939) and they had also to consider whether a levy imposed under that act was a tax or a fee, and the learned judges quote with, approval a passage from findiley shirras in his science of public finance, and the learned author states (p. 50): 'taxes are compulsory contributions to public authorities to .....

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Jul 18 2016 (HC)

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

..... management, maintenance or repair of roads in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service, ..... management, maintenance or repair of roads, from the whole of the service tax leviable thereon under section 66 of the said finance act. 66. a perusal of this notification reveals that the central government, on being satisfied that it is necessary in the public interest so to do, exempts the taxable service referred to ..... ltd. vs. commissioner of central excise, customs and service tax (2011(28) str 574 (ker.) and meteor satellite limited vs. income tax officer, companies circle-ix, ahmedabad ((1980) 121 itr 311 (gujarat). 77. then, mr. sridharan assailed the reasons which are assigned by cestat while interpreting section 97 of the finance act, 1994. we do not .....

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