Court : Karnataka
Decided on : Apr-16-2010
..... 1.2006.6. during the course of submissions, he has drawn out attention to sections 86 and 65(121) of the finance act. 1994, dealing with service tax and also section 2(a) and (b) of the central excise act.7. having heard the counsel on both sides and on perusal of the material on record, the points that arise for ..... the above provisions apply having regard to the facts of the case. the relevant portion of section 73(a) of the finance act, 1994 reads as follows:73. value of taxable services escaping assessment- if-(a) the central excise officer has reason to believe that by reason of omission or failure on the part of the assessee to make a ..... assessee has a right to challenge such an order before the cestat under section 86 of the act. section 73 refers to 'central excise officer' while section 84 uses the word 'adjudicating authority'. both the phrases are not defined under section 65 of the finance act, 1994. however, under section 65(125) it is stated that words and expressions used, but .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-19-2010
..... will prevail notwithstanding its repugnancy to an earlier law of the union, both laws dealing with a concurrent subject. in such a case, the central act will give way to the state act only to the extent of inconsistency between the two, and no more. in short, the result of obtaining the assent of the president to state ..... when the substituted section is silent, we have to resort to the general clauses act, 1897.111. section 6 of the general clauses act, 1897 reads as under:6. effect of repeal.- where this act, or any [central acts] or regulation made after the commencement of this act, repeals any enactment hitherto made or hereafter to be made, then, unless ..... legislature inserting section 6(a), (b) and (c) in the hindu succession act, 1956, central act 30/1956 after section 6. the state act received the assent of the president on 28.7.1994 and it became karnataka act 23/1994. by the aforesaid amendment act for the first time equal rights to daughters in co-parcenary property was conferred .....
Tag this Judgment!