Court : Punjab and Haryana
Reported in : [2002]254ITR6(P& H)
..... to the provisions of sections 12a(b), 33ab(2), 33aba(2), 35cc(3), 36(1)(xi), 80hhc (1) and (4) and 80j (1) and (6a) (omitted by the finance (no. 2) act, 1996, with effect from april 1, 1989), which contain provisions similar to sections 32ab (1) and (5) and argued that the entitlement of the assessee to claim deductions subject ..... under clause (a), in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) to be framed by the central government, or if the assessee is carrying on the business of growing and manufacturing tea in india, to be approved in this behalf by the tea board, the assessee shall ..... ratio of jaideep industries' case [1989] 180 itr 81 , but treated the provisions of section 12a(b) as directory in view of circular dated february 9, 1978, issued by the central board of direct taxes. he also relied on the decisions of the supreme court in slate of u. p. v. manbodhan lal srivastava, : (1958)iillj273sc ; ram autar singh .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2002)172CTR(P& H)561
..... . he referred to the provisions of sections 12a(b), 33ab(2), 33aba(2), 35cc(3), 36(1)(xi), 80hhc(1) and (4) and 80j(1) and (6a) (omitted by finance act, 1996 with effect from 1-4-1989) which contain provision similar to section 32ab(1) and (5) and argued that the entitlement of the assessee to claim deductions subject to ..... account under clause (a).in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) to be framed by the central government, or if the assessee is carrying on the business of growing and manufacturing tea in india, to be approved in this behalf by the tea board, the assessee shall ..... bench had approved the ratio of jaideep industries's case, but treated the provisions section 12a(b) as directory in view of circular dated 9-2-1978, issued by the central board of direct taxes. he also relied on the decisions of the supreme court in state of u.p. v. manbodhan lal srivastava : (1958)iillj273sc , ram avtar singh .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2002]127STC116(P& H)
..... industries specified in first schedule'. the food processing industries including the 'milk foods' were included in the schedule. the object of the act was to 'provide the central government with the means of implementing the industrial policy which was announced in their resolution no. 1(3)-44(13) 48 dated april 6 ..... dairy development is the deputy chairman. minister for co-operation is the second deputy chairman. the chief secretary, the secretaries to government of punjab, departments of finance, co-operation, animal husbandry, etc., agriculture, local government and the vice chancellor, punjab agricultural university, ludhiana, are the ex officio members. the dairy ..... belong to other disciplines. 'tax' and 'fee' are such words. they properly belong to the world of public finance but since the constitution and the laws are also concerned with public finance, these words have often been adjudicated upon in an effort to discover their content'.35. these 'philosophical' observations have .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR2002P& H112
..... policy which was announced in their resolution no. 1(31-44(13)48 dated april 6. 1948 and approved by the central legislature.' the act was intended to bring 'under central control the development and regulation of a number of important industries the activities of which affect the country as a whole and ..... and dairy development is the deputy chairman. minister for cooperation is the second deputy chairman. the chief secretary, the secretaries to government of punjab, departments of finance, co-operation, animal husbandry etc. agriculture, local government and the vice-chancellor, punjab agricultural university, ludhiana, are the ex officio members. the dairy ..... properly belong to other disciplines. tax and 'fee' are such words. they properly belong to the world of public finance, but since the constitution and the laws are also concerned with public finance, these words have often been adjudicated upon in an effort to discover their content.' 36. these 'philosophical' observations .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2001(78)ECC29; 2000LC33(P& H); 2001(137)ELT42(P& H)
..... for consideration are :(i) is the action of the respondent-union of india in issuing the notification dated march 1, 2000 under section 4a of the central excise act, 1944 and in requiring the petitioner to declare the maximum retail price on the packing of the refrigerators, arbitrary and illegal?(ii) is this court bound ..... machines etc. in its factory at faridabad.3. on march 1,2000, the government of india issued a notification under section 4a of the central excise act, 1944 (hereinafter referred to as the excise act) specifying the goods 'to which the provisions of ...sub-section (2) shall apply....' the refrigerators have been mentioned at sr. no. 48 ..... the petitioner claims that the provisions of the weights and measures act can't be applied to it. yet, the authorities that could have answered this claim have not even been impleaded. only the union of india through the ministry of finance and the assistant commissioner of central excise, faridabad are the parties.37. no other point was .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2001]123STC272(P& H)
..... in entry 48 of list ii of the seventh schedule in the context of an argument that 'auction sale' does not fall within the scope of bengal finance (sales tax) act, 1941. while rejecting the plea of the petitioner, their lordships of the supreme court held as under :'we find ourselves unable to agree with the above ..... that it has failed to avail the statutory alternative remedy of appeal. in titaghur paper mills co. ltd. v. state of orissa : [1983]142itr663(sc) ; assistant collector of central excise, chandan nagar, west bengal v. dunlop india ltd. : 1985ecr4(sc) and state of goa v. leukoplast (india) ltd. : 1997(2)elt19(sc) , the supreme ..... and business without hindrance. he submitted that even though the statutory presumption created by virtue of the impugned provision is rebuttable, the authorities constituted under the act have treated it to be irrebuttable and in all the cases, heavy penalties are being imposed without examining the explanation offered by the dealer and/or transporters .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1999)122PLR695
..... service tax new delhi, dated the 2nd june, 1998, 12 jayishtha, 1920 (saka).gsr(e)-in exercise of the powers conferred by section 93 of the finance act, 1994 (32 of 1994) the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided:-(a) to a customer, by a ..... has been extended to various other services. the provisions as enacted after the finance act of 1998 are contained in chapter v of 'nabhi's service tax guidelines.' the levy extends to the whole of india except the state of jammu and kashmir. section ..... show cause notices, a copy of one of which has been produced as annexure p.2, be quashed.3. the concept of 'service tax' was introduced by the finance act of 1994. initially, the service tax was imposed in regard to the telephone, insurance and stock brokerage services. with the passing of years, the levy of service tax .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)115PLR713
..... in union of india v. godfrey philip india ltd. (supra), the respondent invoked the doctrine of promissory estoppel with reference to the decision taken by the central board of excise and custom which was contained in a letter dated 24th may, 1976 addressed by the under secretary of the board to the cigarette . v ..... houses on available land in sector 70, s.a.s. nagar. the issue of disposal of proposed 354 independently partially finished duplex houses was placed before the finance and accounts committee constituted under regulation 8 of the punjab urban planning & development authority (committees and conduct of business) regulations, 1996. the committee decided that ..... from time to time;30. power of the board to undertake housing development and improvement schemes and incur expenditure:-(1) subject to the provisions of this act, the board may, from time to time, incur expenditure, and undertake works for the framing and execution of such housing, development and improvement schemes as .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)136CTR(P& H)101; [1996]221ITR892(P& H)
..... 'withdrawn'. it held that the intention of the board was in consonance with and in terms of, the speech made by the finance minister on the floor of the house while introducing the finance act of 1986 that the experiment under chapter xx-a having failed, which had resulted in litigation and harassment, the board decided either ..... made inapplicable in relation to transfer ' of any immovable property after september 30, 1986, and a new chapter xx-c was introduced in the act by the finance act, 1986, with effect from october 1, 1986. section 269rr provides that chapter xx-a will not apply in relation to transfer of any immovable property ..... -guidelines-regarding. the finance bill, 1986, has proposed that no proceedings shall be initiated under section 269c of the income-tax act, 1961, in respect of a property transferred after the 30th day of september, 1986. the bill also proposes to insert chapter xx-c providing for purchase by the central government of immovable properties in certain cases .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)133CTR(P& H)224; [1996]219ITR461(P& H)
..... income-tax, haryana. during the pendency of the appeal, chapter xx-c was introduced in the act by the finance act, 1986, with effect from october 1, 1986. the president of india gave his assent to the finance act, 1986, on may 13, 1986, and the central board of direct taxes issued circular no. 455 (see : [1986]159itr105(cal) ) on may ..... 16, 1986, reproduced above. it was decided by the central board of direct taxes that where the acquisition proceedings have been initiated by ..... an apparent consideration exceeding rs. 10 lakhs could be acquired under chapter xx-c. the finance act, 1986, was given approval by the president of india on may 13, 1986, and the circular no. 455 (see : [1986]159itr105(cal) ) was issued by the central board of direct taxes (hereinafter referred to as 'the board') on may 16, 1986 .....
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