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The Commissioner of Central Excise Vs. M/S. Beml Limited

Court : Karnataka

..... facts of the present case, issued beyond the prescribed period of one year as provided under section 11a of the central excise act, 1944 (in short act ).3. the admitted facts are that after the amendment which was brought in by finance act, 2011 and given retrospective effect from 29.4.2010 the respondent assessee was liable to pay 5 duty on ..... admittedly, notice for the said period was given on 22.4.2013 beyond the prescribed period of one year. the relevant section 11a(1) and (4) of the central excise act, 1944 are reproduced below: [11-a. recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.-(1) where any duty of ..... . kgf beml nagar kolar-563 115 karnataka old address: sri a k halder executive director marketing, beml ltd. respondents these ceas are filed under sec.35g of the central excise act, arising out of order dated:16.06.2014 passed in final order no.21005- 21008/2014. these ceas coming on for admission this day, vineet saran j.delivered .....

Rajata Trust Vs. Chief Commissioner of Income-tax and Others

Court : Karnataka

Reported in : (1991)97CTR(Kar)97; ILR1991KAR2350; 1991(2)KarLJ612

..... section 269ug(1) read with sub-section (3). 9. chapter xx-c of the income-tax act which contains the provisions to which we have to bestow considerable attention came to be introduced by the finance act, 1986, with effect from october 1, 1986. in the definition under section 269ua, the important definition ..... for our purpose is 'persons interested'. it reads thus : ''persons interested', in relation to any immovable property, includes all persons claiming, or entitled to claim, an interest in the consideration payable on account of the vesting of that property in the central ..... 11 of the agreement is that, in the event of the schedule property being purchased by the appropriate authority for the central government under section 269ud(1) of the income-tax act, the agreement of november 28, 1990 for sale of 'mohan buildings' between the transferor and the transferee will be .....

Commissioner of Customs Vs. United Telecom Ltd.

Court : Karnataka

..... supreme court only on the orders passed by the tribunal in exercise of its discretionary power under the proviso to section 129e of the act and the corresponding provisions under the central excise act and as of now in the finance act 1994, in the context of levy of service tax.19. this is a phenomena which has a knack of repeating itself only because ..... short, tribunal), is a statutory tribunal which normally functions as a second appellate authority under the provisions of section 129 of the customs act, 1962, under section 35b of the central excise act, 1944 as also under the provisions of the finance act, 1994. the number of appeals that come up before such a tribunal are quite numerous arising under the said three enactments and .....

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

..... order in these petitions, petitioners have prayed for striking down the provisions of chapter xii - h inserted in the income tax act, 1961 (for short act, 1961) by the finance act, 2005 (for short act, 2005) w.e.f. 1.4.2005 on the score that it is offending the provisions of article 14 of the ..... this writ petition is filed under articles226and227of constitution of india praying to strike down the provisions of chapter xii-h inserted in the income tax act, 1961 by the finance act, 2005 with effect from14.2005 as offending the provisions of article14of the constitution of india and as being beyond the legislative competence of parliament ..... central revenue building queens road, bangalore-560 001.... respondents (by sri.e.r.indrakumar, adv. for r-2 & r-3 sri.m.v.sheshachala, cgc, for r-3 sri.y.hariprasad, cgc for r1 & r2) this writ petition is filed under articles226and227of constitution of india praying to declare section115wa to wl of the income tax act, 1961 as introduced by the finance act .....

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

..... tax at source from income by way of winnings from horse races at such rates as prescribed. the central board of direct taxes by way of explanatory notes on the provisions of the finance act, 1978, issued circular no.240 dated 17.05.1978 which indicates that the provisions of section 194bb would ..... hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction .25. division bench of this court in (2012) 55 vst89(karnataka) [sasken communication technologies ltd., vs joint commissioner of commercial taxes (appeals)-3, bangalore and another]. has held that when the case ..... of natural justice and interpretation of statutory provisions writ petition would be maintainable. in support of his submissions he has relied upon the following judgment:1. (2012) 55 vst89karnataka sasken communication technologies ltd., vs. joint commissioner of commercial taxes, bangalore and another18 it would emerge from records that at the first instance .....

H.T. Somashekar Reddy Vs. Government of Karnataka and Another

Court : Karnataka

Reported in : 2000(1)KarLJ224

..... during the concession period in accordance with the toll authority charter. it has been made subject to the limitations contained in toll authority act and the central motor vehicles act and any other law applicable in india. it provides that the toll authority established by respondent 2 shall set and collect tolls ..... this policy to persuade the private agencies to participate in the developmental activities because of various reasons including that it is not possessed of sufficient finance for rapid economic development for investment in certain sectors like power, roads, telecommunications etc. conferment of powers contemplated under articles 6.2.6 and ..... in this petition, the degree of financial outlays and management expertise well beyond the resources of the government, keeping in view the constraint of the finances, the increasing revenue expenditure and other financial commitments, government came to the conclusion that it was well nigh impossible to set apart inputs required for .....

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

..... provides for deduction of tax at source from income by way of winnings from horse races at such rates as prescribed. the central board of direct taxes by way of explanatory notes on the provisions of the finance act, 1978, issued circular no.240 dated 17.05.1978 which indicates that the provisions of section 194bb would not apply to stake ..... w.p.nos.6565-6568/2013,6651-6652/2013 and 6674/2013 cannot be treated as 'assessee in default' under section 201 of the income-tax act, 1961. (4) consequently, the notices dated 20.12.2012, 07.01.2013 issued by third respondent for the years 2006-07, 2007-08, 2008-09, 2009-10 (annexures-b1, b2, b3) in w ..... statutory provisions writ petition would be maintainable. in support of his submissions he has relied upon the following judgment: 1. sasken communication technologies ltd. v. commissioner of commercial taxes [2012] 55 vst 89 (kar.). 18. it would emerge from records that at the first instance petitioner in w.p.nos.6565-6568/2013 and w.p.nos.6651-6652/ .....

City Tobacco Mart and ors. Vs. Income-tax Officer, Urban Circle, Banga ...

Court : Karnataka

Reported in : AIR1955Kant49; AIR1955Mys49

..... aswell as to 'secure finality and validity of completed proceedings', under the pre-existing state legislation. this is made clear by section 13(1)of the indian finance act which states that the state legislation shall cease to have effect except for, levy, assessment and collection of income-tax and super-tax in respect of some ..... though assessment and recovery had to be under the new central law. an assessment does not become final until all the proceedings provided in respect thereof are exhausted or the time limit prescribed for such proceedings expired. the scope and amplitude of section 13 of the finance act, 1950, is, if we may say so with respect ..... of central legislation extended'. it is clear that the object of the committee, and hence that of the agreement, was that pending proceedings should be continued under the old law, but that finality and validity in respect of completed proceedings should be secured. it is with this object that section 13 (1), indian finance act which .....

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

..... the appellant are not seaworthy and they arc admittedly for the purpose of breaking. there is a separate entry for this purpose both under the customs tariff act and central tariff act. the product actually imported is the material that can be retrieved from the ship; the structure by itself is of no value and the appellant subjects the ..... of such ships, etc., which are presently subject to excise duty are being fully exempted.'according to the appellants, having regard to the foregoing speech of the union finance minister, they negotiated for the purchase of a ship by name m.v. yaguar built in 1967 in sweden and registered under the flag of st. vincent and ..... re-rolling by mini-steel plants. it is claimed that on account of the ship-breaking industry, there is a substantial saving of electricity utilisation.3. the union finance minister in his budget speech for the financial year 1993-1994, delivered on 27-2-1993, stated thus :'91. the ship-breaking industry is employment intensive and an .....

City Tobacco Mart Vs. Income-tax Officer, Urban Circle, Bangalore

Court : Karnataka

Reported in : [1955]27ITR549(KAR); [1955]27ITR549(Karn)

..... high court, and it has been laid down in lekshmana shenoy v. income-tax officer : 'the words 'levy, assessment and collection' in section 13 of the finance act, 1950, include all the processes by which the tax is ascertained, demanded and realised and 're-assessment' being one of the these processes comes within the ambit of ..... law though assessment and recovery had to be under the new central law. an assessment does not become final until all the proceedings provided in respect thereof are exhausted or the time limit prescribed for such proceedings expired. the scope and amplitude of section 13 of the finance act, 1950, is, if we may say so with respect, ..... central legislation extended.' 27. it is clear that the object of the committee, and hence that of the agreement, was that pending proceedings should be continued, under the old law, but that finality and validity in respect of completed proceedings should be secured. it is with this object that section 13 (1) of the indian finance act .....