Court : Supreme Court of India
..... no.56 /2001 cus dated185.2001 in exercise of the powers conferred by sub section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in 24 column (2) of the table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry ..... and in such quantity and subject to such other limitations and conditions as may be specified in this behalf by the development commissioner, on payment of duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944) or where such articles (including rejects, waste and scrap material) are not excisable, on payment of customs duty on the said goods used for the purpose ..... , 1994 amendment (3) xxx in the said notification, (a) in the first paragraph, in condition (6), after clause (d), the following shall be inserted, namely: " (e) permit destruction of rejects and waste without payment of duty within the unit, or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of customs or central excise ..... reads as under: notification no.126/94 cus dated36.1994 exemption to import of specified goods for use in ..... the approval letter no.119(1994)eob/34/94 dated 04.5.94, issued .....
Tag this Judgment!Court : Supreme Court of India
..... of fees in advance that was not beneficial to the tsps, as such a new revenue sharing regime was devised in 1999, and the central government has an exclusive right under section 4 of the telegraph act, 1885 in use of spectrum, it can part with on certain statutory guidelines, its use is not permissible without the payment of requisite fee ..... license, on such conditions and in consideration of such payments as it thinks fit, to any person to establish, maintain, or work a telegraph within any part of india: provided further that the central government may, by rules made under this act and published in the official gazette, permit, subject to such restrictions and conditions as it thinks fit, the establishment, maintenance and working (a) of wireless telegraphs on ships within indian territorial waters and ..... he has relied upon the following paragraph: with a view to help and facilitate the financing of the project to be set up by the licensee pursuant to the licence referred to above, the parties hereto are desirous of recording the terms and conditions to provide transfer/assignment of licence as hereinafter ..... national telecom policy, 2012 envisage to move at the earliest towards liberalization of spectrum to enable use of spectrum in any band to provide any service in any technology as well as to permit spectrum pooling, sharing and later, trading ..... of "national telecom policy, 2012". ..... paper dated 7.3.2012. ..... (2012) 3 scc1 in which it was held that natural resources must always be used .....
Tag this Judgment!Court : Supreme Court of India
..... taxability of a service is governed under section 65(105) of the finance act, 1994 and is not determined under any other act or regulations, unless and until the same is specifically provided in the definition given under section 65(105) of the finance act, 1994. ..... 12 the question that arises for our consideration is whether section 65(105)(zzzzj) of the finance act, 1994 is applicable in the present case, that is, whether the supply of pipes and measurement equipment (skid equipment), charged under the head of gas connection charges by the respondent to its industrial, commercial, and domestic consumers, amounts to ..... (emphasis supplied) taxable event the the introduction of section 65(105)(zzzzj) in the finance act, 1994, was 18 with the intention of taxing such activities that enable the customer s use of the service provider s goods without transfer of the right of possession and effective control. ..... the finance act, 1994, deriving authority from the residuary entry 97 of the union list, enabled the central government to levy tax on services. ..... during the course of an audit by the officers of central excise, ahmedabad-i during january 3 cng 4 png 5 gsa 2 2009, it was noticed that the respondent had received income under the head of gas connection charges from its industrial, commercial, and domestic customers. ..... 3 the manufacture of cng falls under chapter sub-heading 27112900 of the central excise tariff act, 1985. ..... commissioner of central excise, mumbai21 ( meru cab ). .....
Tag this Judgment!Court : Supreme Court of India
..... or the issue of bonds, notes, debentures, loan stock or any similar instrument; (d) the amount of any liability in respect of any lease or hire purchase contract which is deemed as a finance or capital 24 lease under the indian accounting standards or such other accounting standards as may be prescribed; (e) receivables sold or discounted other than any receivables sold on nonrecourse basis; (f) any amount raised ..... or the issue of bonds, notes, debentures, loan stock or any similar instrument; the amount of any liability in respect of any lease or hire purchase contract which is deemed as a finance or capital lease under the indian accounting standards or such other 26 accounting standards as may be prescribed; receivables sold or discounted other than any receivables sold on non-recourse basis or any ..... 2019 against an order dated 19th december, 2018 passed by a division bench of the national company law tribunal (nclt) at chennai, rejecting the application filed by the respondents under section 7 of the insolvency and bankruptcy code, 2016, inter alia, on the ground that the alleged claim of the respondents was barred by limitation, on the date on which the said application had been ..... 2012, the appellant company refuted the claim of the respondents, whereupon the respondents filed petition being cp no.335 of 2013 in the high court of madras under sections 433 (e) & (f) and 434 of the companies act 1956 ..... any other person on behalf of the financial creditor, as may be notified by the central govt. .....
Tag this Judgment!Court : Karnataka
..... that as it may, the respondent no.2 continued with the matter and on 18.06.2020, respondent no.2 passed the impugned order at annexure-a by directing the following: (a) kic by quoting section 19(8)(a)(ii) of the rti act has appointed the controller of examinations, kpsc as public information officer and secretary kpsc as the first appellate authority. ..... having regard to the decision of the apex court in aditya bandopadhyay s case (supra) it is seen that where an application had been made to the central board of secondary education, the apex court has held that it was the right of the candidate to seek for inspection of the evaluated answer books of such candidate, subject however to the condition that the ..... section 19(8)(a)(ii) of the rti act would come into play only when there was no central/state public information officer ..... in the only evaluated answer book that has so far been shown to a candidate (shri gaurav gupta in w.p.no.3683 of 2012) on the orders of the high court, delhi and that too, with the marks assigned masked; the candidate has nevertheless filed a fresh ..... or constituted: (a) by or under the constitution; (b) by any other law made by parliament; (c) by any other law made by state legislature; (d) by notification issued or order made by the appropriate government, and includes any- (i) body owned, controlled or substantially financed, (ii) non-government organization substantially financed, directly or indirectly by funds provided by the appropriate government9.10. .....
Tag this Judgment!Court : Supreme Court of India
..... authenticate/issue an order amending or modifying the exim policy as this power vests with the central government in terms of sub-section (2) to section 3, read-with sub-section (3) to section 6 of the ftdr act, which states that powers exercisable under section 3, 5,15,16 and 19 of the ftdr act cannot be delegated to ..... a new legal issue/point which was not specifically raised in the writ petitions; the impugned notifications were in the nature of quantitative restrictions under section 9a of the ftdr act, which could be only imposed by the central government after conducting such enquiry, as is deemed fit, and on being satisfied that the goods are imported into india in such quantities and under ..... of serious injury to domestic industry as a consequence of increased import of a goods into india; (b) to identify the goods liable for quantitative restrictions as a safeguard measure; (c) to submit its findings, to the central government as to the serious injury or threat of serious injury to domestic industry consequent upon increased import of goods into india from the specified country; (d) to recommend-- (i) the nature and extent of quantitative ..... 1994 and the statutory scheme vide sections 3 and 9a of ftdr act and the safeguard measures (quantitative restriction) rules, 2012 ..... international lease finance corporation and others2, had referred to articles 77 and 166 of the constitution and held that the constitution stipulates that whenever executive action is taken by way ..... 143 .....
Tag this Judgment!Court : Supreme Court of India
..... in this respect, it would be useful to note that section 211 is cast in wide terms and that any rule which the central government or the state government is empowered to make under this act may, notwithstanding the absence of any express provision to that effect, provide for the levy of such fees in respect of applications, amendment of documents, issue of certificates, licences, permits, tests, endorsements, badges, plates, countersignatures, authorisation, supply of statistics or copies of documents or orders and for any other ..... this appeal challenges a judgment of the madhya pradesh high court which quashed rule 55a of the motor vehicles rules, 1994 (hereafter the state rules ) framed by the madhya pradesh state (hereafter the state ) and published by it. ..... he challenged the amendment incorporated in the state rules of 1994 by a notification dated 15.02.2001. ..... by act 54 of 1994, s. 19 (w.e.f. ..... rules of 1994 provided for fees to be charged in respect of various such services (temporary registration or extension thereof in different classes of vehicles); copies of miscellaneous applications, duplicate certificate of fitness for different classes of vehicles and so on. ..... 14-11-1994). .....
Tag this Judgment!Court : Supreme Court of India
..... sake of reference, we may indicate that section 155 of the act deals with the power of amendments of assessment; and sub-section (7a) thereto was inserted by finance act, 1978 with retrospective effect from 01.04.1974 and was omitted by act no.4 of 1988 with effect from 01.04.1992 ..... that indisputably, the land in question was already in possession of the beneficiary college when the state government took up the proceedings for its acquisition by issuing notification under section 4 of the act of 1894 on 15.05.1968; and the appellant was immediately divested of the rights in the land in question, as amply established by the recital about possession of land ..... as the case may be, computations made earlier shall be deemed to have been wrongly made and the assessing officer shall, notwithstanding anything contained in this act, recompute in accordance with section 48 the capital gain arising from such transfer by taking the compensation or the consideration as enhanced or further enhanced, as the case may be, to be the full value of the ..... of a capital asset, being a transfer by way of compulsory acquisition under any law, or a transfer the consideration for which was determined or approved by the central government or the reserve bank of india, is computed under section 48 and the compensation for such acquisition or the consideration for such transfer is enhanced or further enhanced by any court, tribunal or other authority, the computation or, .....
Tag this Judgment!Court : Karnataka
..... section 124 of the finance (no.2) act, 2019 (for short, the act ) declares that whenever the tax dues relatable to a scn pending as on 30.06.2019, was more than rs.50 lakhs, relief of 50% of the tax dues would be ..... , the parliament enacted a scheme called sabka vishwas (legacy dispute resolution) scheme, 2019 (for short, the scheme ) as a wp.7801/2020 4 part of finance (no.2) act, 2019. ..... (1) the designated committee shall verify the correctness of the declaration made by the declarant under section 125 in such manner as may be prescribed: provided that no such verification shall be made in case where a voluntary disclosure of an amount of duty has ..... allowed to transfer the credit of service tax paid on input services under the negative list regime only to the extent of such credits whose details are declared in tran-1 or tran-2 filed in accordance with section 140 of central goods and services tax act, 2017 read with rule 15 of the cenvat credit rules, 2017.30. ..... sub-section (2) of section 124 of the act states that the relief calculated under sub-section (1) shall be subject to the condition that any amount paid as pre- deposit at any stage of the appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall ..... upon the petitioner to show cause as to why a total cenvat credit of rs.4,15,14,081/, taken as per the st-3 returns filed in july 2018 and august 2018 for the period from october 2012 to june 2017, should not be denied.6. .....
Tag this Judgment!Court : Supreme Court of India
..... respect of which award the first, second, third and fourth respondents are jointly and severally liable; 21.17 orders in terms identical to the orders in the interim award (as amended by the addendum and amendment to interim award dated 15 june 2012 and by the amendment to interim award dated 27 july 2012), which orders are to remain in force up to and including the date on which the respondents comply with all other orders in this final award; 21.18 awards to the ..... that the respondents are jointly and severally liable to the claimant in tort for deceit; 21.8 finds that the respondents are jointly and severally liable to the claimant for fraudulent misrepresentation under the contract act; 21.9 finds that the respondents are jointly and severally liable to the claimant for breach of warranty; 21.10 finds that the second, third and fourth respondents are to jointly and severally indemnify ..... he then referred to the fact that the aforesaid sub-section was not inserted by parliament by the 2015 amendment act, which largely incorporated other amendments proposed by the law commission. ..... this view was influenced by the shape of arguments before the court of appeal which treated the central issue as being in reality a valuation exercise. ..... the court, the court found that the appellant had made serious 23 allegations against the respondents alleging that they were committing malpractices in the account books and had manipulated the finances of the partnership firm. ..... of appeal [1994]. 1 w.l.r ..... 143 .....
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