Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: chennai Page 14 of about 523 results (0.093 seconds)

Salem Chit Funds and Financiers Association Represented by Its Secreta ...

Court : Chennai

Reported in : 1999(1)CTC373; (1999)IIMLJ46

..... the said notification is as follows: ' annexure notificationin exercise of the powers conferred by sub-section (1) and (2) of section 71 of the indian partnership act, 1932 (central act ix of 1932) the governor of tamil nadu hereby makes the following rules to the tamil nadu partnership (registration of firms) rules 1932. the same having been ..... the members of the association consists of registered partnership firms and individuals, carrying on business in chit funds and financing in salem district. most of the members of the association are partnership firms. the partnership act does not prescribe or provide for the necessity of filing any declaration form by a registered firm, for its ..... in exercise of the powers vested in them under section 71(3) of the act, the government of tamil nadu issued the impugned notification in g.o.ms.no.747 dated 2.12.1990 amending the tamil nadu partnership (regulation of finance) rules, 1932. as per the rule firms have to file with the registrar a .....

K.R.Chandrasekaran Vs. Union of India and ors.

Court : Chennai

..... and that the tenant can be evicted only on specific grounds enumerated under section 10 of the tamil nadu buildings (lease and rent control) act, 1960 and also considering the judgment of the supreme court in central bank of india v. state of kerala, 2009 (6) ctc 656, wherein the supreme court has considered as to whether there is ..... be the tenants under the second respondent, who is the guarantor in respect of the availing of loan by the second respondent in w.p.no.104 of 2012, as stated above, and the learned chief judicial magistrate, erode has passed the order after considering the documents and perusing the detailed affidavit filed by the first respondent ..... creditor (petitioner) in taking over possession of the secured assets described in the description of property."3. w.p.nos.30184 of 2011, 104 and 105 of 2012 have been filed by the petitioners who are stated to be tenants of various residential portions in respect of which the respective landlords have borrowed amounts from the bank .....

Macleods Pharmaceuticals Limited Vs. Union of India and anr.

Court : Chennai

..... , sale and distribution of the said drugs in public interest;now, therefore, in exercise of the powers conferred by section 26a of the drugs and cosmetics act, 1940 (23 of 1940), the central government hereby prohibits the manufacture, sale and distribution of the following drugs with immediate effect, namely:-(i) gatifloxacin formulation for systemic use in human by any ..... petition for stay m.p.no.2 of 2011 in the first writ petition w.p.no.21933 of 2011 came up before me for hearing on 10.1.2012. at that time, it was brought to my notice that the judgment rendered on 9.9.2011 in w.p.no.7458 of 2011 in respect of phenylpropanolamine had ..... medical association;(xv) one person to be elected by the council of the indian pharmaceutical association;(xvi) two persons holding the appointment of government analyst under this act, to be nominated by the central government."19. the board once constituted will hold office for a period of 3 years under sub-section (3) of section 5. but a few categories .....

Mount Plaza Builders Pvt. Ltd. Vs. Appropriate Authority and Others

Court : Chennai

Reported in : [1992]195ITR750(Mad)

..... parliament deleted chapter xx-a and introduced chapter xx-c by the finance act, 1986. as such, it is clear that chapter xx-c has been introduced by the finance act, 1986, as a measure for countering evasion of tax and empowering the central government to acquire property on its sale or transfer under certain ..... circumstances where the appropriate authority comes to the conclusion that, on account of under valuation, the said property is fit for purchase by the central government. ..... head, it is necessary to refer to certain statutory provisions of the income-tax act, 1961 (hereinafter referred to as 'the act'). chapter xx-c, consisting of section 269u to 269uo, has been introduced by the finance act, 1986. section 269ua(b) of the act defines 'apparent consideration' and it runs as follows : '(b) 'apparent consideration .....

Government of India Vs. Jagadish A. Sadarangani

Court : Chennai

Reported in : (1996)136CTR(Mad)539; [1996]221ITR338(Mad)

..... authority calls for interference 17. point no. 1 : sub-section (4) of section 269uc of the act came to be introduced by the finance act, 1995, with effect from july 1, 1995. the object of introducing sub-section (4) has been stated in the finance bill (see [1995] 212 itr 98 in specific terms (page 314) : 'the new sub-section ..... by the petitioner before filing the statement in form no. 37-i, had the appropriate authority still ordered for the purchase of the property by the central government, the central government could not have stopped the limit of making the payment to respondent no. 4 and it would have done so only to its detriment and then ..... v. tanvi trading and credits p. ltd. : [1991]191itr307(sc) . before us it is contended by learned senior counsel for the central government that the provisions of section 269uc of the act have been amended and sub-section (4) has been specifically introduced to overcome the difficulties experienced by the department having regard to the decisions of .....

Sakthi Sugars Limited Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : 1980CENCUS505D; 1983(12)ELT484(Mad)

..... set out in the letter dated 14-10-1972 of isma. these letters of isma to the under secretary to the government of india, ministry of finance and the central board of excise and customs, have been referred in detail in the earlier portion of the judgment. in view of this correspondence between isma and the ..... in items and deals with the grant of. licences for import of goods and related matters, it is statutory in character. the imports and exports (control) act, 1947, authorises the central government to make provisions prohibiting, restricting or otherwise controlling import, export, carriage etc. of the goods and by the imports (control) order, 1955, dated december ..... . t.t. vijayaraghavan submitted that the other interpretation of the notification is the only one and reasonable interpretation.43a. the charging section 3(1) of the act lays down that: 'there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods other than salt which are .....

Commr. of Cus. (Air), Chennai Vs. Cus. and C. Ex. Settlement Commissio ...

Court : Chennai

Reported in : 2003(85)ECC215; 2002(139)ELT512(Mad)

..... was issued .to the second respondent. it is at this stage, respondents 2 to 4 filed application before the customs and central excise settlement commission (hereinafter referred to as 'the commission') under section 127b of the customs act, 1962. the said application was filed on the ground that the import was made by m/s. moonstar automation p. ..... the tribunal has a duty cast on it to provide the board with an opportunity of being heard. hence, the division bench concluded that the central board of film certification is a person aggrieved as against the order of the appellate tribunal.10. in the scheme of settlement of cases under the customs ..... collections'even though such settlement commission was established under the income-tax act as early as in the year 1976, such a commission was established by the finance bill of 1998 by introducing chapter xiva in the customs act, containing section 127a to section 127n of the act. the object of settlement commission is to create a machinery to .....

Mr.S.Arokiam. Vs. the Chairman

Court : Chennai

..... clearance board. further, the opinions given by the secretary of revenue department and the secretary of public works department, in the meeting, held on 07.06.2012, under the chairmanship of the secretary of revenue department, are not applicable to the madras urban development project and tamil nadu urban development project, implemented by the ..... that proposals have been sent to the secretary to the government, housing and urban development department, chennai, in r.c.no.e8/16016/2003, dated 21.06.2012, for passing appropriate orders, to effect necessary charges in the revenue records and that the said proposals have been acknowledged. therefore, this court has directed the secretary ..... or abstained from acting. the entire doctrine proceeds on the promise that it is reliance based and nothing more".12. at page 2420 again the supreme court quoted with approval the dictum laid down by lord denning in central newbury car autions ltd., vs. unity finance ltd reported in 1956-3 all.e.r.,905 and .....

S.C. Sreemanavikraman Raja, ZamorIn Rajah of Kozhikode and anr. Vs. Co ...

Court : Chennai

Reported in : AIR1957Mad522; [1957]32ITR1(Mad)

..... of office and should therefore be treated as one within section 7(4). though ecclesiastical offices are 'offices' within section 2 (b) of the u.k. finance act, and possibly the most numerous of those enjoying the advantage of the exemption and of these some are sinecure benfices we consider that sinecure benefices in england are ..... not settled, including agricultural land situate in the states specified in the first schedule to the act, which passes on the death of such person, a duty, called 'estate duty' at the rates fixed in accordance with section 35.(2) the central government may, by noti fication in the official gazette, add the names of any other ..... appreciate the points raised on behalf of the petitioner. the estate duty act, 1953 (central act xxxiv of 1953) provides for the levy and collection of estate duty. section 1(3) of the act provides for these provisions coming into force on such date as the central government may by notification in the official gazette appoint, and the date .....

N.C. Rangesh and Others Vs. Inspector General of Registration and Othe ...

Court : Chennai

Reported in : (1990)84CTR(Mad)241; [1991]189ITR270(Mad); (1991)IMLJ233

..... and may 29, 1989, are ex-facie arbitrary, illegal and without jurisdiction. it is also stated that section 230a(1) of the income-tax act, 1961 (as amended by the finance act, 1988), provides that a tax clearance certificate is necessary, if the valuation of the property transferred exceeds rs. two lakhs, that the said ..... valued at more than two lakhs rupees, no registering officer appointed under that the act shall register any such document unless. . .' 18. chapter xx-c consisting of sections 269ua to 269uo of the income-tax act, 1961, has been introduced by the finance act, 1986 with effect from october 1, 1986. section 269ua(b) defined 'apparent ..... under various taxing enactments. the purpose of the introduction of chapter xxc was to enable the central government to purpose the immovable properties in certain cases of transfer. various sections under this chapter xxc of the income-tax act provide for obtaining a 'no-objection certificate' for the property valued exceeding rs. 10 lakhs .....