Judgment Search Results Home > Cases Phrase: finance no 2 act 1996 section 1 short title and commencement Page 1 of about 6,472 results (0.229 seconds)

Mendarian Enterprises Pvt. Ltd. and ors. Vs. Inspector General of Regi ...

Court : Kolkata

Reported in : 2004(1)CHN363

..... short title and commencement. ..... short title and commencement. ..... short title and commencement. ..... short title and commencement. ..... short title and commencement. ..... sections 1 and 2 of the 1996 finance act read as follows:--'1. ..... on 9th july, 1996 the west bengal finance act, 1996 was published in the calcutta gazette, extraordinary, part iii. ..... --(1) this act may be called the west bengal finance act, 1996. ..... sections 1 and 2 of the finance act, 2002, referred to above, are as follows:--'1. ..... , mortgage or settlement, several instruments are employed for completing the transaction, the principal instrument only shall be chargeable with the duty prescribed in schedule 1 or in schedule 1a, as the case may be, for the conveyance, mortgage or settlement and each of the other instruments shall be chargeable with a duty of one rupee, if the principal instrument be chargeable with the duty prescribed in schedule 1 or with a duty of (two rupees), if the principal instrument be chargeable with the duly ..... -- the expression 'agreement or memorandum of an agreement', if relating to a sale, shall include an agreement to sell or any memorandum or acknowledgement in relation to transfer or delivery of possession of immovable property with an intent to transfer right, interest in, or title to, such property at any future date. ..... the short question is can the executive collect duty which they have not been authorised by the legislature to collect. .....

A. Manjula Bhashini and Ors. Vs. the Managing Director, A.P. Women's C ...

Court : Supreme Court of India

Reported in : 2009(5)ALT1(SC); JT2009(9)SC229; (2009)IVLLJ57SC; 2009(9)SCALE99; (2009)8SCC431; 2009(7)LC3037(SC):669458

..... short title and ..... it is borne out from the judgment that by section 36 of the finance act, 1978, the central excise and salt act, 1944 was amended for imposition of central excise duty on electricity under item 11-e in the first schedule to the excise act and fixed 2 paisa per kilo watt electricity ..... decision. the proviso to section 3 of amending act 2 of 1996 has saved concluded transactions based on ..... institutions. reading section 3 of amending act 2 of 1996, it could not be said that it is a legislative intervention with a ..... that alone has been done by section 3 of amending act 2 of ..... the legislature to balance the object of the parent act with the object of protecting the rights of religious institutions and religious charities and on the basis of the material available to the legislature, the decision to exempt the buildings of such religious institutions and religious charities has been taken.while rejecting the second argument, the court observed:by section 3 of amending act 2 of 1996 impugned herein, which is in pari materia with section 9 of the amending act of 1960, the legislature had intended ..... ). by section 2 of the 1996 act, section 1 of the madras city tenants' protection act, 1921 was amended and clause (f) was added providing for exemptions for tenancies of land owned by religious institutions and religious charities belonging to hindu, muslim, christian or ..... right. it could not be said that amendment act 2 of 1996 lacked either legislative competence or that it .....

Government of Maharashtra and Ors. Vs. Deokar's Distillery

Court : Supreme Court of India

Reported in : AIR2003SC1216; 2003(4)ALLMR(SC)316; JT2003(3)SC86; 2003(3)SCALE124; (2003)5SCC669; [2003]2SCR852; 2003(2)LC1427(SC)

..... short title and commencement(i) these rules may be called the maharashtra civil services (revised pay ..... . (limited) [vol.xvii (1900-1901) the times law reports 730] sub-section (1) of section 10 the finance act, 1901 interpretation whereof fell for consideration was in the following terms:'where any new customs import duty or excuse duty is imposed, or where any customs import duty or excise duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in respect ..... that in view of the application of recommendations of the fifth pay commission, the dearness allowance and other emoluments payable, inter alia, to such supervisory staff have been increased with effect from 1.1.1996 and the cost of supervision charges has proportionately gone up and this is to be recovered from the licensee. ..... it was also contended that under section 58a of the prohibition act and the relevant rules, there is a clear existing statutory liability on the licensees to pay the cost of the supervisory staff and what is sought to be recovered from the respondents herein is the increased cost of such supervision which has been taken place from 1.1.1996 and the demand was made when the ..... that the increased cost, however, has to be determined from 1.1.1996 because of the retrospective raise granted to the staff by the government and that the licensee do not have any say in the salary and other emoluments paid to such staff. .....

Rakesh Tapadia Vs. Dy. Commr. of Income-tax

Court : Income Tax Appellate Tribunal ITAT Indore

Reported in : (2008)113TTJIndore622

..... under section 139 of the income-tax act; (b) which her has failed to disclose in a return of income furnished by him under the income-tax act before the date of commencement of this scheme; (c) which has escaped assessment by reason of the omission or failure on the part of such person to make a return under the income-tax act or to disclose fully and truly all material facts necessary for his assessment or otherwise, then, notwithstanding anything contained the income-tax act or in any finance act ..... year for which a notice under section 142 or section 148 of the income-tax act has been served upon such person and the return has not been furnished before the commencement of this scheme; (ii) the income in respect of the previous year in which a search under section 132 of the income-tax act was initiated or requisition under section 132a of the income-tax act was made, or survey under section 133a of the income-tax act was carried out or in respect of any ..... 62 short title and commencement. ..... the relevant provisions of voluntary disclosure of income scheme, 1997 are reproduced as under: chapter iv of the finance act, 1997 and the central government appoints 1^st day of july 1997 as the date on which the vdis-97 shall come into force. ..... counsel for the assessee this income pertained to assessment years 1996-97 and 1997-98 and since the undisclosed income of rs. ..... 1,01,275 1996-97 investment in house no. ..... 9,61,250 1996-97 investment in house no. .....

P. Babaiah Vs. Govt. of A.P., Rep. by Its Secretary, Finance Dept. and ...

Court : Andhra Pradesh

Reported in : 1997(3)ALT716

..... if that was so, the respondents could have terminated the services of the petitioner under section 7 of the act which provides as follows:-'bar for regularisation of services:-no person who is a daily wage employee and no person who is appointed on a temporary basis under section 3 and is continuing as such at the commencement of this act shall have or shall be deemed ever to have a right to claim for regularisation of services on any ground whatsoever and the services of such person shall be liable to be terminated at any time without any notice ..... in that case, after considering the various provisions of the andhra pradesh (regulation of appointments to public services and rationalisation of staff pattern and pay structure) act, 1994 ('the act' for short), the division bench held as follows:-'sub-section (1) of section 3 prohibits the appointment of any person in any public service as a daily wage employee. ..... 212, finance and planning(fw.pc.iii) department, dated 22-4-1994 and submits that as the petitioner had been continuously working for a minimum period of five years and was continuing on 25-11-1993, he should be regularised in view of the fact that the petitioner satisfied all the conditions imposed therein. ..... 25326/1995 dated 8-10-1996 has no application to the facts of the present case.7. ..... in the circumstances, the petitioner cannot rely upon the judgment of this court, dated 8-10-1996 in writ petition no. .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... issue a writ of declaration declaring section 65(105)(zzzzt) of the finance act, 1994 as ultra vires entry 54 of list ii of the seventh schedule to and article 14, 19(1)(g) and 245 of the constitution of india w.p.no.5900 of 2012 is filed under article 226 of constitution of india praying to issue a writ of declaration declaring section 65(105)(zzzzt) of the finance act, 1994 as ultra vires entry 54 of list ii of the seventh schedule to and article 14, 19(1)(g) and 245 of the constitution of ..... respondent no.1 : mr.velayutham pichaiya in w.p.28040/2011 cgsc --------------------------------------------------------------------------------------------- for respondent no.1 : mr.n.ramesh in w.p.17223/2013 cgsc --------------------------------------------------------------------------------------------- common order r.banumathi,j challenge in these writ petitions is the vires of the provision section 65(105)(zzzzt) of the finance act bringing within the ambit of 'service tax' certain forms of income generated from ".temporary transfer or permitting the use or enjoyment". ..... scc527 this court explained the concept of service tax and held that service tax is a value added tax ( vat , for short) which in turn is a destination based consumption tax in the sense that it is levied on commercial activities and it is not a charge on the business ..... his right and title over the goods; but when he keeps grip over the goods transferred for temporary use or enjoyment on certain terms and conditions. ..... 1996 .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... the provisions of the finance act, 1994 ..... provisions, i.e.section 65(105)(zzzz) read with section 65(90-a) of the finance act, 1994, as amended by the finance act, 2010, as null and void and ultra vires and violative of entry 49, list-ii, seventh schedule, articles 14, 19 and 246(3) of the constitution of india, (ii) section 76(a)(6)(h) and section 77 of the finance act, 2010 as null and void and ultra vires the constitution of india insofar as the petitioners are concerned; and (iii) the notification no.24/2007 dated 22.05.2007 and circular 98/1/2008-st dated 04.01.2008 as revived by the finance act, 2010, issued by the firs.respondent, as illegal, null and void and ultra vires .....

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

..... section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in relation to income tax for the assessment year or as the case may be the financial year commencing on the first day of april 1971 as they apply in relation to income tax for the assessment year commencing on first day of april 1970 with certain modifications set out in the section ..... a reference being sought the following question of law was referred to the high court :-whether the words 'income tax' in the finance act of 1964 in sub-section (2)(a) and sub-section (2)(b) of section 2 would include surcharge and additional surchargethe high court answered the question in the negative and m favour of the assessee.3. ..... section 3(1) of that act read :subject to the provisions of this section the rates of income tax and rates of super tax...imposed by sub-section (1) of section 7 of the indian finance act 1940 shall, in respect of the year beginning on the first day of april 1940 be increased by a surcharge for the purpose of the central government....similar phraseology was employed in respect of surcharge on super ..... the finance act of 1952 was a short document and section 2 thereof simply provided :the provisions of section 2 of and the first schedule to, the finance act 1951, shall apply in relation to income tax and super tax for the financial year 1952-53 as they apply in relation to income tax and super tax for the financial year 1951 .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... the section itself reads that notwithstanding the provision of such rules earlier, which includes a notification under this rule, for the period commencing on or from 16-3-1995 and ending with the date on which the finance act, 2000 received the assent of the president, no such credit is admissible, in the sense that ..... the appeal of the revenue as against this order, nevertheless, the revenue having brought to the notice of the supreme court the provisions of section 112 of the finance act, 2000, which was enacted as a validating legislation and which had now virtually taken away any benefit or concession that had been given to an assessee under the modvat credit scheme, particularly in respect ..... was sought to be denied to the petitioner by issue of show cause notice, which was issued even before the enactment of section 112 of the finance act, 2000 and on an independent ground and on adjudication of the show cause notice, the petitioner was denied this credit for the period and the matter, it appears, became concluded, as the petitioner has not pursued an adverse order it suffered at the hands of ..... these two writ petitions are by assessees under the provisions of the central excise act, 1944 [for short, the act] in the context of denial of what is known as modvat credit which the petitioners had availed of in respect of high speed diesel (hsd) oil, which according to the petitioners ..... section 112 of the finance act, 2000 if one looks at it independent of its caption or title .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... we have come to the conclusion that the provisions of section 14a and chapter iia of the rent control act must prevail over those contained in sections 19 and 39 of the slum clearance act.this proposition was relied upon for submitting that the finance acts being subsequent laws, as section 158ba(1) was introduced by the finance act, 1995, whereas the levy of surcharge was introduced by the finance acts, 1996 to 1998, and hence the subsequent laws have to be given ..... in this behalf in the finance act of the relevant year or the rate or rates of income-tax specified in an agreement entered into by the central government under section 90, whichever is applicable by virtue of the provisions of section 90; "regular assessment" means the assessment made under sub-section (3) of section 143 or section 144; "tax" in relation to the assessment year commencing on the 1st day of april, 1965, and any subsequent assessment year means ..... confine its operation only to the extent the language renders it necessary.12.23 further, in the case of uppala peda venkataramanaiah 1964 lii itr - short notes of current cases 2, examining the retrospective or otherwise nature of the provisions of section 155 of the income tax act, 1961, hon'ble andhra pradesh high court held as follows- (ii) that in the absence of express words or necessary implication to the ..... . learned authors of the book titled "income-tax law by chaturvedi and pithisaria" [fifth edition, at pages 5459 and 5460], stated as follows: .....