Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: andhra pradesh Page 3 of about 231 results (0.866 seconds)

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

..... as an offence which would not have been so punishable if this section had not come into force.6. the argument is that the finance act, 1994 as amended by finance act, 1997, finance act, 2000 and finance act, 2003, are ultra vires on the ground that taxes on goods and passengers carried by road or inland waterways is within the exclusive domain ..... import of sections 65 and 66 of the finance act of 1997 and the rules, which were under challenge before the supreme court and came to the conclusion that the rules were ultra vires to the provisions of the act. in paras 13 and 14, it held:13. section 94 gives the central government power to make the rules. these ..... person shall furnish return to the central excise officer within six months from the day on which the finance bill, 2003 receives the assent of the president in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly.in finance act of 2000, section 117 lays down .....

Barla Rami Reddy and ors. Vs. Government of Andhra Pradesh Rep. by Its ...

Court : Andhra Pradesh

Reported in : 2008(3)ALD752; 2008(3)ALT336

..... area, it is only necessary to obtain the sanction or approval of the local authority as provided in section 12(3). the central government could acquire any property under the act and develop it after obtaining the approval of the local authority.emphasis added76. as rightly contented by the learned advocate general, the ..... the municipal administration department of the government to be nominated by the government; one officer from the town planning department of the government; one officer of the finance department of the government, to be nominated by the government; and five other members to be nominated by the government. under sub-section (4-a), ..... permissible in an area other than a development area with the approval or sanction of the local authority did not preclude the central government from acquiring the land for planned development under the act. section 12 is concerned only with the planned development. it has nothing to do with acquisition of property; acquisition generally .....

Pentakota Surya Appa Rao and ors. Vs. Pentakota Seethayamma and ors.

Court : Andhra Pradesh

Reported in : [1976]103ITR222(AP)

..... . it was on 1st april, 1964, that a vital departure was made by : parliament from the provisions of sections 137 and 138. by and under the finance act, 1964, section 137 was omitted and section 138 was substituted by a new section. the newly recast section 138 is to the following effect:'138. disclosure of ..... case, that the inadmissibility of the evidence of the income-tax officer will continue under section 6(c) of the general clauses act, notwithstanding the omission of section 137 of the income-tax act of 1961 by the finance act of 1964. in a subsequent division bench decision in ve. v. sivagami achi v. vr. ve. vr. ramanathan chettiar ..... central government can direct that no information or documents shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order.23. however, section 138(1) is not left as it stood amended under the finance act of 1964. by and under the finance act .....

N. Karuna and anr. Vs. Appropriate Authority and ors.

Court : Andhra Pradesh

Reported in : [2001]251ITR230(AP)

..... other law for the time being in force.' 9. chapter xx-c was inserted in the act by the finance act, 1986, with effect from october 1, 1986. the object and purpose of inserting chapter xx-c in the act was to discourage the proliferation of black money in transactions relating to the purchase and sale of ..... no. 37-i was received. once the appropriate authority passes an order exercising the pre-emptive right provided under the provisions of the act, the property shall vest in the central government from the date of such order in terms of the agreement presented before the appropriate authority. in case the appropriate authority does not ..... the impugned proceedings. according to the petitioners, as the first respondent authority did not pass orders exercising the pre-emptive right to purchase the property by the central government, there is no option to the first respondent authority except to issue the no-objection certificate. therefore, the impugned communication dated february 7, 2000, is .....

Rajareddy Mallaram Vs. Commissioner of Income-tax, Hyderabad

Court : Andhra Pradesh

Reported in : AIR1961AP7; [1960]39ITR636(AP)

..... to the association, were to the same effect as section 25-a(2) in the relevant aspect. in fact, section 44 of the income-tax act, in its present form, as introduced by the finance act of 1958 with effect from 1-4-1958, runs as follows:-'44(1) where any business, profession or vocation carried on by a firm or other ..... the learned judge in : [1954]26itr99(mad) are clearly warranted by the special language of section 14(3) of the excess profits tax act, read with section 44 of the income-tax act, as recast by the central board of revenue. they have no bearing whatsoever to a case of the assessment of income-tax on the predissolution income of a dissolved ..... their lordships of the calcutta high court observed as follows:'the decision relates to sections 13 and 14 of the excess profits tax act, read with section 44 of the income tax act, as adapted by the central board of revenue and it is extremely unfortunate that the learned judge should have been told that the law applicable to cases of excess .....

The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

..... period of one year, it is barred by section 73 of the finance act.5. the senior standing counsel for revenue submits that, the learned cestat was in error in passing the impugned order in a routine manner ignoring section 35f of the central excise act. he also points out that, in the other appeal filed by ..... cestat did not consider the circular dated 28.1.2009 issued by the central board of excise & customs with regard to retrospectivity. per contra, the counsel for the respondent reiterated their position as pleaded in their counter summarized herein above.6. the finance act, 1994 confers power on the commissioner to serve notice on the person chargeable ..... half yearly returns. the jurisdictional adjudicating authority i.e., the commissioner of central excise & customs issued notice dated 08.9.2008 calling upon the petitioner to show cause as to why action should not be taken under section 73(1) of the finance act, and the service tax rules, 1994, for consideration of the commercial nature .....

Brooke Bond India Ltd. Vs. Union of India and ors.

Court : Andhra Pradesh

Reported in : 1984(3)ECC107; 1984(15)ELT32(AP)

..... commodity emerges or comes by the mixture or combination of more than one goods by whatever process, the new commercial goods become separately taxable under the central excises and salt act, 1944. once there is mixture or blend of two distinct commodities and particularly when they are blended by mechanical process involving consumption of power the ..... s.t.c. 159, which the calcutta high court had to consider was whether dispensing of medicines by a chemist was a manufacture. under the bengal finance (sales tax) act, 1941, where the turnover of a dealer who himself manufactured or sold any goods exceeded rs. 10,000, he was liable to pay tax under the ..... thus obtained from coffee and chicory by mechanical process involving consumption of power constitute the process of manufacture as defined in section 2(f) of the central excises and salt act, 1944 and further hold that the product thus obtained known as 'coffee-chicory blend' and otherwise known as 'french coffee' in the business market .....

Ashish Developers and Builders (P) Limited and Another Vs. Appellate A ...

Court : Andhra Pradesh

Reported in : 2001(3)ALD253; 2001(2)ALT570; (2003)179CTR(AP)177

..... authority has two options, viz., either to grant noc or to order purchase of property by the central government. chapter xx-c containing sections 269u to 269uo was inserted by the finance act, 1986 providing for purchase by the central government of immovable properties in certain cases of transfer in replacement of the provisions of chapter xx-a containing ..... the delhi high court (see : [1991]188itr623(delhi) ), as follows (page 446 of 230 itr): 'sub-section (4) was inserted in section 269-uc by the finance act, 1995, with effect from july, 1, 1995. section 269-uc, as it stood before the said amendment of 1995, came up for consideration before the various highcourts. in ..... the legality or validity of the agreement would not fall within the ambit of the said provision. the objects and reasons of the bill which was enacted as finance act, 1995, also do not give an indication that by inserting sub-section (4) in section 269 uc parliament intended to confer a power on the appropriate authority .....

B.F. Dittia S/O F.N. Ditya and ors. Vs. the Appropriate Authority, Inc ...

Court : Andhra Pradesh

Reported in : (2009)222CTR(AP)390; [2008]307ITR158(AP)

..... the provisions of the first proviso shall have effect as if for the words 'two months', the words 'three months' has been substituted'the second proviso was inserted by finance act, 1993 with effect from 1.6.1993.5. in c.b. gautam : [1993]199itr530(sc) , the supreme court held that the requirement of providing an opportunity ..... notwithstanding anything contained in any other law or any instrument or any agreement for the time being in force, make an order for the purchase by the central government of such immovable property at an amount equal to the amount of apparent consideration:provided that no such order shall be made in respect of any immovable ..... on 27.11.1992, it is necessary to make a brief reference thereto before the rival contentions are examined.section 269ud(1)order by appropriate authority for purchase by central government of immovable property:269ud(1): subject to the provisions of sub-sections (1a) and (1b), the appropriate authority, after the receipt of the statement under .....

R. Advaiah Vs. Union of India, Ministry of Finance, New Delhi and Othe ...

Court : Andhra Pradesh

Reported in : 1999(1)ALD464; 1999(1)ALT449

ordermotilal b. naik, j 1. petitioner seeks a writ of mandamus declaring therecovery of debts due to bankers and financial institutions act, 1993 (central act, 1961) as ultra vires under the provisions of the constitution of india and a further declaration, declaring the order of attachment of immovable property (form ..... , it may be true that the petitioner must have approached the second respondent by presenting a claim petition. however, petitioner complains that the second respondent refused to act upon such claim. mere refusal to entertain such claim petition by the second respondent, in our view, does not amount to failure of exercise of jurisdiction or ..... the refusal order cannot be construed as a nullity, in view of the provisions contemplated under section 30 of the act, which postulates as under :30. orders of recovery officer to be deemed as orders of tribunal :--notwithstanding anything contained in section 29, an order made by the .....