Judgment Search Results Home > Cases Phrase: finance no 2 act 1991 chapter i preliminary Page 1 of about 1,156 results (0.107 seconds)

State Bank of India and Others Vs. State of Maharashtra, through the S ...

Court : Mumbai

..... as the proper duty there-for respectively, that is to say- (a) every instrument mentioned in schedule 1, which not having been previously executed by any person, is executed in the state on or after the date of commencement of this act; (b) every instrument mentioned in schedule 1, which not having been previously executed by any person is executed out of the state on or after the said date, relates to any property situate, or to any matter or thing done or ..... that the state legislature has not considered all aspects thoroughly before hastily enacting the law thereby imposing the obligations upon only banks and financial institutions and housing finance companies to determine the proper stamp duty payable on the documents/instruments and to find out the deficiency in payment of stamp duty and thereafter to impound ..... adopt, or (c) be received as evidence of any transaction affecting such property or conferring such power, unless it has been registered: provided that an unregistered document affecting immovable property and required by this act or the transfer of property act, 1882 (4 of 1882), to be registered may be received as evidence of a contract in a suit for specific performance under chapter ii of the specific relief act, 1877 (3 of 1877) or as evidence of any collateral transaction not required to be effected by registered instrument ..... has made all the above submissions without giving up his preliminary objection to the maintainability of the petition in the form ..... 1991 ..... 1991 .....

M. Kanagasabapathy Vs. the Special Officer,

Court : Chennai

Reported in : (2008)1MLJ270; 2007(5)CTC392

..... chapter i is preliminary of the act containing two sections containing short title and commencement, its application and coming into force of the act apart from the ..... while the finance act empowers the state to levy all commercial taxes generally, the sugarcane act empowers the levy of purchase tax only ..... , there can be no doubt that the legislature intended to enact a special enactment for the purpose of levy of purchase tax with reference to sugarcane under the sugarcane act to the exclusion of such levy under the finance act. ..... had intended to accord the levy on sugarcane a special treatment vis-a-vis the levy of purchase tax on other items, and a further endeavour will have to be made to find out whether section 49 of the sugarcane act excludes the applicability of the levy under section 4 of the finance act. ..... mind this basic principle, we will have to examine the provisions of the two acts to find out whether it is possible to construe harmoniously the provisions of section 4 of the finance act and section 49 of the sugarcane act. ..... this chapter starts from the address of societies, finance management of the funds of the society, its shares, recovery of moneys due to the society as arrears of land revenue, exemption from compulsory registration of the instruments, stamp duty and ..... investment corporation of india : [1993]1scr340 where there was inconsistency between two special laws, the finance corporation act, 1951 and the sick industries companies (special provisions) act, 1985. .....

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

..... prior to the amendment by finance act, 2002, section 10(20) of the income-tax act, 1961 provided as under:chapter iiiincome which do not form part of total incomeincomes not included in total ..... learned counsel further submitted that the explanation/definition clause inserted by finance act, 2002 is exhaustive as it uses the expression 'means' as contradistinction from the expression ' ..... at the outset, it may be noted that prior to finance act, 2002, the said 1961 act did not contain the definition of the word 'local authority ..... word came to be defined for the first time by finance act, 2002 vide the said explanation/definition clause.27. ..... to learned counsel, since section 3(31) of the 1897 act is bodily incorporated into section 10(20) of the 1961 act, it follows that the judgments of various high courts earlier delivered prior to finance act, 2002 holding amc(s) to be a 'local authority', would continue to apply and the tests laid down in those judgments would continue to apply even after the said amendment to section 10(20) of the 1961 act. ..... this connection, learned counsel urged that vide finance act, 2002, parliament has bodily lifted the definition of the 'local authority' under section 3(31) of the general clauses act, 1897 ('1897 act', for short) and has incorporated the said definition vide explanation inserted in section 10(20) and consequently amc(s) is a 'local authority' and continues to be a local authority even after the said amendment to section 10(20) of the 1961 act. .....

Smt. S. Jalaja Vs. Union Of India

Court : Karnataka

..... in any land which has been notified under sub-section (1) of section 11, as being required or likely to be required for a public purpose, may within sixty days from the date of the publication of the preliminary notification, object to (a) the area and suitability of land proposed to be acquired; (b) justification offered 10 7 for public purpose; (c) the findings of the social impact assessment report. ..... are required by the board for a public purpose and were notified for acquisition under the provisions of karnataka industrial areas development act, 1966 (hereinafter referred to as 'the 1966 act') and preliminary notifications under section 28(1) of the 1966 act dated 15.04.1997, 06.07.2001, 07.08.2006, 27.02.2007, 13.03.2012, 27.10.2012, 14.06.2013, 07.12.2015, 09.12.2016 were issued. ..... secretary to such government or of any other officer duly authorised to certify its orders and different declarations may be made from time to time in respect of different parcels of any land covered by the same preliminary notification irrespective of whether one report or different reports has or have been made (wherever required). ..... where a the state government may if it preliminary notification under thinks fit delegate any of its section 11 is not issued within powers under this chapter to twelve months from the date of any of its officers, by rules appraisal of the social impact 10 ..... chapter v of the act, which contain sections 18 to 24 of the 1966 act deal with 'finance, accounts and .....

City Municipal Council, Mangalore and anr. Vs. Frederick Pais Etc.

Court : Supreme Court of India

Reported in : AIR1970SC417; (1969)3SCC160; [1970]2SCR751

..... permit or licence granted or registration effected) under the said laws shall be deemed to have been done or taken under the corresponding corresponding provisions of this act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this act :(3) provided further that notwithstanding anything contained in the preceding proviso where any tax, duty, fee or cess other than a duty on transfers of immovable ..... section 124 of the madras act, the rules and tables embodied in schedule iv have to be read as part of chapter vi dealing with taxation and finance. ..... we are not inclined to accept the contention of the learned solicitor general that by merely preparing the assessment registers under the madras act on april 1, 1964 it can be stated that a tax has been imposed under the second proviso or a tax at a higher rate has been imposed ..... notices were further attacked on the ground that section 382 of the mysore act, which related to the repeal of many acts including the madras act and the saving provisions contained therein did not justify the issue of the ..... it was urged that as the levy of property tax after adopting the procedure indicated in the mysore act will take time, the legislature had, by incorporating the necessary provisions in section 382, particularly the second and third provisos to sub-section (1), preserved the right of the municipal council concerned ..... with the procedure to be adopted preliminary to imposing a tax. .....

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... sections 2 to 77 according to chapter i-preliminary (2), were given retrospective effect from ..... extension of time to seek legal advice and after obtaining the legal opinion, petitioner came to know that, there was a separate notification issued by the government in exercise of the power conferred under section 8(5) of the cst act, 1956 in which cst payable on inter-state sale of the goods, namely, (1) liquid glucose, (2) dextrin (3) maize starch (4) gluten (5) grits (6) maize husk (7) oil cake (8) corn step liquor (9) dextrose and (10) corn ..... further, he submitted that, the expressions used for amendments to section 9 in the finance act, 2000, are also that 'shall be substituted', 'shall be inserted' and not 'shall always be deemed to have been substituted/inserted' to give the ..... respondents, inter alia, contended and substantiated the order passed by the assessing authority stating that, the demand of interest on delayed payments is in strict compliance of the mandatory provisions of the kst act and no error or illegality as such has been committed by respondents and the writ petition filed by the petitioner is an ill founded and misconceived one bereft of both merits and bona fides. ..... also stated in the 'notes on clauses' that, the amendments would take effect from the date on which the finance act, 2000 receives the assent of the president. ..... submitted that, as per the expression used for amendments introduced to section 9 of the cst act by the finance act, 2000 (central act no. .....

Kanta Mehta Vs. Union of India and Others

Court : Delhi

Reported in : [1987]62CompCas769(Delhi)

..... inasmuch as they are catering for the purposes which were not met by the organized banking system until recently, thought it recognised that with the increasing interest taken by the banking system in financing the small man, there may well be a shift of a great may be an area of credit, beyond the line representing what the commercial banks would be prepared ..... on the weaker sections of the society and, thereforee, if by a measure, on a company which is permitted to attract deposits from the public generally described as gullible, simultaneously, an obligation is imposed to keep an infinitesimally small portion of assists as liquid finance available for meeting the obligations, namely, repayment of deposits maturing in a giving year, it cannot be said that this constitutes deprivation of the company's funds.' 44. ..... loan or finance companies were already subject to the regulation and supervision of the directions of the reserve bank issued by it in pursuance of powers under chapter iii-b of the reserve bank of india act, and it would have been superfluous to include these financial institutions within section 58a of the act. 23 ..... a reference was made by counsel for the petitioners to a preliminary report of the world bank with regard to the functions of the various shroffs and stress was laid on the fact of informality with which certain transactions are put through, which financial institutions are not ..... not much help can be drawn by the petitioners on this preliminary report. 48. .....

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... act is divided into six chapters : chapter i--preliminary ..... appellate tribunal, there shall be a selection committee consisting of : (i) the chief justice of india or a judge of the supreme court of india as nominated by the chief justice of india ; (ii) the secretary to the government of india in the ministry of finance (department of economics affairs) ; (iii) the secretary to the government of india in the ministry of law and justice ; (iv) the governor of the reserve bank or the deputy governor of the reserve bank nominated by the governor of the reserve ..... the first chapter is preliminary. ..... state of assam , a similar question arose regarding the jurisdiction of the assam administrative tribunal under section 9 of the assam administrative tribunal act, 1977, and a full bench of this court negated the preliminary objection raised by the state and held that the letters patent appeal pending before the division bench of this hon'ble court cannot be transferred to the assam administrative tribunal under section ..... as it is a suit of 1991 it is necessary that the suit should be disposed of as early as possible preferably within a period of one year from the date of receipt ..... 1991 ..... 16 of 1991 filed by the state bank of india in the court of ..... 74 of 1991 filed by the state bank of india in the court of learned assistant ..... 16 of 1991 filed by the state bank of india in the court of assistant to deputy commissioner, karbianglong, diphu for realisation of an ..... decreed by order dated december 6, 1991. .....

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

..... . assessment for each year is distinct and separate for the reason that the finance act which alone supports the assessment, is sanctioned only for a particular year by ..... . in the present case the challenge is only on merits and in the normal course i would have been inclined to reject this petition on this preliminary objection.but on peculiar facts of this case i do not intend to do so.that is why i have gone into the merits of the whole matter and have given my ..... . moreover, stc is not the authority at all for giving any interpretation about what items are canalised.thus in .chapter 20 of import policy 1980-81 dealing with classification and interpretation of the policy para 202 specifically provides that in all other matters relating to actual users enquiries emanating from other ..... . section 111 and 112 fall under the same chapter, chapter xiv, the heading 'confiscation of goods and conveyances andimposition ..... of 1980, chapter 15 has been substituted in customs act, 1962 ..... . 1979-80 hand book (para 70 of chapter vi) permitted revalidation on condition of conformity with current ..... makes a note that each heading number corresponds to the respective chapter and heading number of the first schedule to the customs tariff act. ..... . para 23(1) in the slid chapter speaks of importation on open ..... all the provisions of chapter xiv are penal ..... .-chapter 3-b-part b-jurisdiction of a single judge and of benches of the court :rule 8-judge or judges who refer a case shall ordinarily sit on the bench which .....

Biju Purushothaman Vs. the State of Kerala and ors.

Court : Kerala

Reported in : 2008CriLJ4488; 2008(2)KLJ625

..... annexure iii order dated 30-8-2006 the special judge forwarded annexure i complaint to the director, vigilance and anti corruption bureau (vacb) with a direction to conduct a preliminary enquiry into the allegations levelled against the four accused persons and that if materials were collected during such enquiry warranting further investigation, then a case shall be registered ..... party is the state which is the custodian of the social interests of the community at large and so it is for the state to take all the steps necessary for bringing the person who has acted against the social interests of the community to book.i m not inclined to accept the submission that the magistrate should have aided the complainant in a full fledged investigation like the one that preceds a police ..... learned single judge of this court set aside annexure vi order holding that annexure iii order initially passed by the special judge directing preliminary enquiry was not proper and was liable to be set aside and accordingly remanded the matter to the special court for fresh consideration ..... illegal means and by abusing his official position as the finance minister of the state of kerala and the four accused persons have thereby committed offences punishable under sections 7 and 13(2) of the prevention of corruption act, 1988 read with section 120b i.p.c.arguments of the revision petitioner ..... statements of persons recorded by the police, applies only to an investigation under chapter xii of cr.p.c. ..... 1991 .....