Court : Delhi
..... thereafter, parliament enacted the finance act, 2012 amending the fa by inserting sections 65b (22), 65 b (44), 66b and 66e. ..... 1.1 the challenge in this petition under article 226 of the constitution of india is to the constitutional validity of section 65 (105) (zzzzv) of the finance act 1994 (fa) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax ..... 12/2012-service tax dated 17th march 2012 the union of india exempted various taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. ..... the court accordingly: (i) upholds the constitutional validity of section 65 (105)(zzzzv) read with section 66e (i), section 65 (22) of the finance act 1994 as well as rule 2c of the service tax (determination of value) rules, 2006; (ii) strikes down section 65 (105) (zzzzw) of the finance act 1994 pertaining to levy of service tax on the provision of short-term accommodation and the corresponding instructions/circulars seeking to operationalise the levy as unconstitutional and invalid. 78. ..... (f) after section 66a, the following sections shall be inserted with effect from such date as the central government may, by notification, appoint, namely: charge of service tax on and after finance act, 2012. ..... the relevant provisions of the finance act 2012 read as under: 143. .....
Tag this Judgment!Court : Andhra Pradesh
..... the parliament again amended section 32 of the act by finance act, 2001 w.e.f.01-04-2002 and the original provisions of section 32 of the act were restored, removing the time limit of eight years that was introduced ..... the question arose for consideration against the facts that the assessee had filed its returns for the assessment years 1994-95, 1995-96 and 1996-97 on 23-11-1994, 27-11- 1995 and 26-11-1997 respectively and the assessment for the year 1994-95 was completed on 27-02-1997 and those of the assessment years 1995-96 and 1996-97 were completed on 12-05-1997 ..... , he submitted, the order of assessment under section 143 (3) of the act dated 26-03- 2007 merged with the order of reassessment under section 147 dated 19-03-2010 and, therefore, the period of limitation would start to run from 31-03-2010, and would expire on 31-03-2013, and since the notice was issued on 31-08-2012, it cannot be stated to be barred by ..... when reassessment is made under section 19 (of the madhya pradesh central sales tax act, 1958), the former assessment is completely reopened and in its place ..... on the basis of a clarification issued by the finance minister, the central board of direct taxes issued circular no.762, dated 18-02-1997 clarifying that depreciation ..... h.m.esufali h.m.abdulali( ) the supreme court dealt with reassessment made under section 19 of the madhya pradesh central sales tax act, 1958 and held that when reassessment is made, the former assessment is completely reopened and in its place .....
Tag this Judgment!Court : Supreme Court of India
..... for the removal of doubts, it is hereby clarified that the provisions of sub-sections (1) and (3), as amended by the finance act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of april, 2012. ]. ..... on the 1st day of october, 1991 and ending on the 30th day of september, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under clause (ii) of sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation as specified in sub ..... announced a complete lockdown for the entire nation for twenty-one days to contain the spread of the covid-19 pandemic.14 following this, the central government sought to implement various relief measures to redress the challenges faced by the taxpayers in meeting the statutory requirements due to the pandemic.15 on 31 march 2020, the president of india promulgated the taxation and other laws ..... narinder mohan, (1994) 2 scc630 ..... k gupta, (1994) 1 scc243[4]. ..... 85 (1994) 4 scc276page 65 of 112 part d38 the provisions in a taxing statute dealing with machinery for assessment have to be construed in accordance with the intention of the legislature to make the charge levied effective.86 while interpreting provisions .....
Tag this Judgment!Court : Supreme Court of India
..... the amendment made by the finance act, 2022, the sub-section read ..... interpretation of the phrase machinery or plant under section 41 of the finance act, 1971 which was applicable and there appears no such distinction for grant of allowance on different heads as provided under section 32 of the income tax act. ..... one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be paid by him along with interest payable under section 50, in such manner as may be prescribed: provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him to the supplier of the amount towards the ..... such supply has been actually paid to the government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: provided further ..... provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-state supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and ..... 3 scc6346 (1981) 4 scc6757 (1970) 1 scc1898 (2012) 1 scc2269 (2008) 4 scc720civil appeal no.2948 of 2023 ..... (2012) .....
Tag this Judgment!Court : Supreme Court of India
..... 182 the criminal tribes enquiry committee report (1949-50), https://ia802807.us.archive.org/11/items/dli.csl.944/944.pdf, 6 183 section 6, criminal tribes (amendment) act 1923 https://164.100.163.187/repealedfileopen?.rfilename=a1923- 1.pdf 184 section 8, criminal tribes (amendment) act 1923 185 section 12, criminal tribes (amendment) act 1923 186 act no.06 of 1924 67 part xi province or to another province, he shall still be treated as a criminal ..... of all orders regarding the labour of prisoners and that they shall assign to each prisoner his work on the recommendation of the classifying committee constituted in each central prison for the purpose .268 furthermore, the medical officer shall examine all newly admitted prisoners and record in the admission register and medical sheets particulars ..... the custody of the district superintendent of police.142 a person aggrieved by any entry in the register could request alteration by filing a complaint before the magistrate, who had the final say.143 the designated criminal tribes were forced to either settle or move to another place chosen by the local government,144 or could be moved to any reformatory settlement.145 headmen, village ..... highest court till the execution of the said sentence, the convict is to be treated with human dignity 99 (1993) 2 scc746100 (1997) 1 scc416101 (2012) 8 scc1102 (2015) 6 scc70244 part ix to the extent which is reasonable and permissible in law ..... . ideas 74 1994 scc (cri) 1762 75 (2019) 11 scc135 part .....
Tag this Judgment!Court : Karnataka
..... coming on for orders, this day, order was made therein as under: coram: hon'ble mr justice m.nagaprasanna oral order the petitioner / accused no.14 in crime no.250 of 2024 registered for offences punishable under sections 302 and 201 of the ipc is knocking at the doors of this court calling in question an order dated 27-08-2024 passed by the xxiv additional chief judicial magistrate, bengaluru, directing transfer of the petitioner, an ..... no.23848 of 2024 pitted to the facts of the case, is unsustainability of the order of shifting of the petitioner/accused no.14 from bangalore, central prison to belagavi, central prison, as it is done without any basis as there was no allegation against the petitioner that he had indulged in certain acts making himself the reason for such transfer, and is in violation of the principles laid down by the apex court in the case of saeed ..... (kb p.205) wherever any body of persons having legal authority to determine questions affecting the rights of subjects, and having the duty to act judicially, act in excess of their legal authority they are subject to the controlling jurisdiction of the king's bench division exercised in these writs. ..... :27) -(cid:4) , (cid:131) (cid:4) , /- 27.08.2024 (cid:14) (cid:22) t chief superintendent (cid:23) % (cid:23) (cid:29) , (cid:26) (cid:27) central prison, bengaluru (emphasis added) based on the said requisition, comes the impugned order. ..... saeed sohail sheikh reported in (2012) 13 scc192 while answering an identical .....
Tag this Judgment!Court : Karnataka
..... it is also stated that in the institute, there were 1002 employees working on contract basis and the proposal for creation of said posts was approved by the finance committee headed by the additional chief secretary to the finance department and also ratified by the government chaired by the hon ble chief minister from time to time from 2008.83 ..... 40339 wp no.12683 of 2023 c/w wp no.12691 of 2023 the governing council after detailed discussion, decided to regularize the services of those stipendiary nurses who have put in totally 5 years and above satisfactory service at sjic as decided by the finance committee in its meeting held on 2- 12-2000 and approved by the governing council in its meeting held on 25-07-2001 ..... . in fact, the resolution also records that this act of regularization was approved not only by the finance committee in its meeting held on 02.12.2000 and but also by the governing council on 25.07.2001 ..... a premium institute which has been established to take care of the problems related to the heart and nurse diseased hearts to good health is, however, acting in a very unhealthy manner and is indicating its heart is not in the right place when it comes to treating its employees ..... :40339 wp no.12683 of 2023 c/w wp no.12691 of 2023 lakhs every year and this burden would be too much for the state government alone to bear and it would thus be essential to secure assistance from international agencies, the central government, and other scientific and philanthropic organizations .....
Tag this Judgment!Court : Karnataka
..... it is also stated that in the institute, there were 1002 employees working on contract basis and the proposal for creation of said posts was approved by the finance committee headed by the additional chief secretary to the finance department and also ratified by the government chaired by the hon ble chief minister from time to time from 2008.83 ..... 40339 wp no.12683 of 2023 c/w wp no.12691 of 2023 the governing council after detailed discussion, decided to regularize the services of those stipendiary nurses who have put in totally 5 years and above satisfactory service at sjic as decided by the finance committee in its meeting held on 2- 12-2000 and approved by the governing council in its meeting held on 25-07-2001 ..... . in fact, the resolution also records that this act of regularization was approved not only by the finance committee in its meeting held on 02.12.2000 and but also by the governing council on 25.07.2001 ..... a premium institute which has been established to take care of the problems related to the heart and nurse diseased hearts to good health is, however, acting in a very unhealthy manner and is indicating its heart is not in the right place when it comes to treating its employees ..... :40339 wp no.12683 of 2023 c/w wp no.12691 of 2023 lakhs every year and this burden would be too much for the state government alone to bear and it would thus be essential to secure assistance from international agencies, the central government, and other scientific and philanthropic organizations .....
Tag this Judgment!Court : Supreme Court of India
..... december, 2001, an fir was registered against the respondent for the offences punishable under section 120b of the indian penal code, 1860, and sections 13(1) and 13(1)(d) of the prevention of corruption act, 1988, alleging inter alia that the respondent, while working as the special secretary(finance), government of arunachal pradesh acted in conspiracy with other officers and committed criminal misconduct by abusing his position as a public ..... at this stage, it is pertinent to note that the ministry of personnel, government of india vide om dated 2nd november, 2012 issued certain clarifications regarding the stage when a prosecution for criminal charge can be said to be pending, keeping in view the dicta laid ..... order dated 15th september, 2011 was challenged by the respondent before the central administrative tribunal, principal bench, new delhi by preferring original application no.3716 ..... , the union of india was dismissed and the order passed by central administrative tribunal, principal bench, new delhi(hereinafter being referred to as tribunal ) was upheld, whereby the tribunal allowed original 1 application no.3716 of 2011 filed by the respondent herein challenging the denial of promotional ..... (emphasis supplied) he thus urged that the central government, while framing the om dated 14th september, 1992, specifically and consciously deleted the requirement of a sealed cover procedure in respect of government servants against whom the sanction for prosecution is granted as was .....
Tag this Judgment!Court : Supreme Court of India
..... on 12th september 1980, the government of maharashtra irrigation department in consultation with the general administration department and the finance department, issued a government resolution no.lab-1080/1047(119)-a(14), wherein the government revoked all previous orders related to holidays for workmen in the irrigation department and replaced them ..... , the respondent- employees filed a complaint under section 28 of the maharashtra recognition of trade union and prevention of unfair labour practice act, 1971 (hereinafter maharashtra act ) before the industrial court, seeking enforcement of ..... -employer also failed to issue the notice as mandated under section 9a of the industrial disputes act, 1947, when altering the service conditions of the respondent- ..... regional workshops, such as those in dapodi (pune), satara, wardha, ahmadnagar (kedgaon), ashti, khadakwasala, nashik, and nanded, along with the government central workshop and store at nagpur, 7 were also made eligible for these holidays. ..... monetarily.3) the resolution issues with the informal reference of the general administration department dated 14th july, 1980 and with the concurrence of finance department vide its informal reference no.1213/80/exp- 6, dated 17th july, 1980. ..... month should be made applicable to the workmen working in the workshops at dapodi (pune), satara and wardha, regional workshops at akola, ahmadnagar (kedgaon), ashtl, khadakwasala, nashik and nanded, government central workshop and store at nagpur. .....
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