Judgment Search Results Home > Cases Phrase: finance no 2 act 2004 Sorted by: old Court: chhattisgarh Page 1 of about 47 results (0.052 seconds)

income Tax Officer Vs. Dhan Sai Srivas and ors.

Court : Chhattisgarh

Reported in : (2009)226CTR598; [2009]315ITR318; [2009]183TAXMAN302(NULL)

..... to solve this problem clause (10c) of section 10 has been amended by the finance act, 2003, to provide that any amount not exceeding five lakh rupees received or receivable (i.e. ..... under the existing provision contained in clause (10c) of section 10, any amount received by an employee of a public sector company or any other company or an authority established under a central, state or provincial act or a local authority or a cooperative society, or a university, or indian institute of technology, or state or central government, or an institution having national/state level importance, or a institute of management notified by the central government, etc. ..... it could not be the intention of the legislature to extend benefit under section 10(10c) of the act to the employees, who retired before 1.4.2004, to restrict the sum to the extent the amount actually received by them at the time of voluntary retirement for that particular assessment year and to other employees of the some organization who opted for voluntary retirement after 1.4.2004 to extend that benefit for the amount received by them as well as the amount receivable by them ..... this amendment will take effect from 1st april, 2004, and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years.16. ..... 1.4.2004. ..... 1.4.2004 and the words 'or receivable' were added after the words 'received'.10. ..... the amended provision whereby the words 'or receivable' were added came into effect from 1.4.2004. .....

M/S. Hotel East Park and Another Vs. Union of India and Others

Court : Chhattisgarh

..... in our opinion, section 66e(i) of chapter-5 of the relating to service tax of the finance act, 1994 [statutory provisions relating to service tax] is intra vires the constitution ..... . in this case, the validity of sections 6, 67(o) of the finance act, 1994 and rule 2(1)(d)(ix) of the service tax rules, 1994 have been ..... . in our opinion, section 66e(i) of the finance act, 1994 [statutory provisions relating to service tax] is valid. ..... main point involved in this writ petition relates to the validity of section 66e(i) of the finance act, 1994 [statutory provisions relating to service tax] (the 1994-act). ..... . these rules may be in conformity with the bifurcation as provided under the 1994-act or ensure that the commercial tax authorities do not charge vat on that part of the value of the food and drink on which the service tax is being assessed. ..... . union of india and others {air 2004 sc 3757: (2004) 5 scc 632} (the kalyan-mandapan case) is relevant to the case in ..... this is done in view of section 66e(i) of the 1994-act read with rule 2c of the service tax (determination of value) rules, 2006 (the rules). ..... the value added tax act, 2005 (the vat-act) has been enacted in pursuance of entry 54 of list-ii (state-list). ..... in the case: (i) whether any service tax can be charged on a sale of an item or vice versa; (ii) whether in view of article 366 (29a)(f) service is subsumed in sale of food and drinks; (iii) whether section 66e(i) of the 1994-act is violative of article 366 (29a)(f) of the constitution. .....

Annapurna Malleables Pvt. Ltd. and anr. Vs. State of Chhattisgarh and ...

Court : Chhattisgarh

Reported in : [2005]142STC329(NULL)

..... the petitioner-company suffered heavy losses, therefore, it approached the board for industrial finance and reconstruction (bifr), established under the provisions of the sick industrial companies (special provisions) act, 1985 (sica), and was declared as sick industry vide order dated june 10, ..... a sanctioned scheme is under implementation or where an appeal under section 25 relating to an industrial company is pending, then, notwithstanding anything contained in the companies act, 1956 (1 of 1956) or any other law or the memorandum and articles of association of the industrial company or any other instrument having effect under the said act or other law, no proceedings for the winding up of the industrial company or for execution, distress or the like against any of the properties of the industrial ..... arrears (annexures p3 and p4) for the period 1987-88, thereafter, second notice for the period april 1, 1993 to march 31, 1994 were issued and ultimately, the same was included in notice dated may 7, 2004 (annexure p5), and a consolidated notice proposing the recovery of dues from 1984 onwards till december, 2003 was issued to the petitioner. ..... writ petition under articles 226 and 227 of the constitution of india, the petitioners seek the quashment of recovery notices dated august 27, 2004 (annexure p6), also twelve notices (annexure p7) and notice of attachment (annexure p5).2. ..... high court reported in (2004) 3 stj 137 (mp) (steel ingots ..... the periods 1993-94 to 2003-2004 (annexure r1). .....

Kamla Gupta and Others Vs. Vijay Kumar Agrawal and Others

Court : Chhattisgarh

..... holder of the tractor but in that sale letter, the authorization to get the name transferred has been made by the owner only after repayment of the entire loan amount to the bank as the tractor was financed by the bank under the scheme and the owners were not in a position to pay the installments. ..... the tribunal has imposed 1/3rd liability upon non-applicant no.1 vijay kumar (appellant in m.a.no.694/2004), so called purchaser of the tractor- trolley and the remaining 2/3rd liability upon the insurance company as well as driver budhiyar sai. ..... department and was drawing a monthly salary of rs.9406/-, the claimants being legal representatives/dependents of the deceased have filed claim petition u/s 166 of the motor vehicles act for the award of total compensation of rs.34,08,928/- on various heads. 4. ..... the appellant who is possession holder of the tractor cannot be held to be liable for payment of compensation as in the motor vehicles act, no third person can be held liable to pay compensation. ..... in sub-section 30 of section 2 of the motor vehicles act, the word `owner' has been defined as under: "owner" means a person in whose name a motor vehicle stands registered, and where such person is minor, the guardian of such minor, and in relation to a motor vehicle which ..... no enquiry was conducted by the tribunal as provided in sections 168 and 169 of the motor vehicles act and rule 226 of the c.g. ..... section 157 of the act provides transfer of certificate of insurance in the name of the new .....

Vijendra Singh Bais and Others Vs. the State of Chhattisgarh Others

Court : Chhattisgarh

..... 2200-4000/- the prior sanction of the finance department of the state of madhya pradesh was obtained. ..... 1 would submit that after the legal services authority act, 1987 came into force, the legal services authority was constituted, the then m.p. ..... 2200-4000 after approval of the finance department of the government of madhya pradesh, thereafter, the pay scale was fixed at rs. ..... shri shukla would further deny that the auditors had no authority to object such approval and further deny that such approval was given after obtaining approval of the finance department. 8. ms. ..... legal board and thereafter taken by the authority, as aforestated, continued to be employees of the state legal services authority till, on allocation, on carving out of the state of chhattisgarh, they were allocated to the state of chhattisgarh on 03.08.2004. ..... however, their final allocation was done on 03.08.2004. ..... state reorganization act came into force and the new state of chhattisgarh was formed. ..... the madhya pradesh legal aid and service board was constituted under section 3 of the act 1976. ..... (for short `the dlaos'), through direct recruitment on the pay scale of 425-1050 under the provisions of madhya pradesh ke kamjor vergon ke liye vidhik sahayata tatha vidhik salah adhiniyam, 1976 (for short `the act, 1976'). .....

Vijendra Singh Bais and Others Vs. the State of Chhattisgarh Others

Court : Chhattisgarh

..... 2200-4000/- the prior sanction of the finance department of the state of madhya pradesh was obtained. ..... would submit that after the legal services authority act, 1987 came into force, the legal services authority was constituted, the then m.p. ..... 2200-4000 after approval of the finance department of the government of madhya pradesh, thereafter, the pay scale was fixed at rs. ..... shri shukla would further deny that the auditors had no authority to object such approval and further deny that such approval was given after obtaining approval of the finance department.8. ms. ..... legal board and thereafter taken by the authority, as aforestated, continued to be employees of the state legal services authority till, on allocation, on carving out of the state of chhattisgarh, they were allocated to the state of chhattisgarh on 03.08.2004. ..... however, their final allocation was done on 03.08.2004. ..... state reorganization act came into force and the new state of chhattisgarh was formed. ..... the madhya pradesh legal aid & service board was constituted under section 3 of the act 1976. ..... (for short `the dlaos'), through direct recruitment on the pay scale of 425-1050 under the provisions of madhya pradesh ke kamjor vergon ke liye vidhik sahayata tatha vidhik salah adhiniyam, 1976 (for short `the act, 1976'). .....

Branch Manager, State Bank of India, Surguja (C.G.) Vs. Nandkeshwar Go ...

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... its reply, while denying other averments of the complainant, averred that the complainant was financed by it in the year 2004 for purchase of tractor and trolley and a hypothecation agreement was executed by him for the ..... undisputedly the complainant was financed by op bank for purchase of tractor and trolley in the year 2004 and op bank had repossessed the tractor and ..... as per agreement, loan installments @ rs.33,000/ per year for 3 years from may 2004 to may 2006 prior to the repossession of the tractor in february 2007 worked out rs.99,000/ which were repayable with interest @ 10.25%, whereas the complainant had deposited rs.80,000/ , rs.46,748/ , rs.300/ totaling rs.1,27,048/ as ..... the complainant was financed rs.3,00,000/ in the year 2004 on which interest was ..... with the op bank and through these accounts he had deposited rs.35,000/ towards purchase of tractor and trolley and also got amount financed by op bank in the year 2004. ..... in repayment of loan installments, so, in such situation, without indulging in hyper technicality of the matter and to meet justice both the ends, we feel just and proper that op bank may recover the financed amount rs.3,00,000/ with interest @ 10.25% p.a. ..... had repossessed the tractor four years back and did not auction it, so he suffered financial loss of rs.1,00,000/ each year total rs.4,00,000/ as such the act of op amounted to deficiency in service/unfair trade practice. ..... op bank had also been given authority by the complainant to act as his agent. .....

Roopchand Vs. State of Chhattisgarh

Court : Chhattisgarh

Reported in : 2001(1)MPHT22(CG)

..... ' section 338, ipc, provides as under :'whoever causes grievous hurt to any person by doing any act so rashly or negligently as to endanger human life, or the personal safety of others, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine which may extend to one thousand rupees, or ..... a perusal of section 338, ipc would show that if some person does an act so rashly or negligently and the same endangers to human life, then such a person can be convicted and punished. ..... under section 337, ipc a person can be convicted if, because of the rash and negligent act somebody suffers simply injuries and the doer of the rash and negligent act can be held liable under section 338, ipc, if the said act leads to grievous injury or hurt.9. ..... rash and negligent driving in fact is a rash and negligent act which endangers human life and personal safety of others. ..... separate sentences obviously could not be passed because the act of rash and negligent driving would ultimately merge under the act covered under section 338, ipc. ..... it is a rash and negligent act which makes the person answerable to charge under all these sections. ..... the rash act provided under section 279, ipc would also provide a foundation for conviction of a person under sections 337 and 338, ipc also. ..... sections 337 and 338, ipc refer to rash and negligent act. .....

Ram Bai Vs. State of M.P. (Chhattisgarh)

Court : Chhattisgarh

Reported in : 2001(2)MPHT117(CG)

..... with caution for the reason that the maker of the statement cannot be subjected to cross-examination, there is neither a rule of law nor rule of prudence which is hardened into a rule of law that a dying declaration cannot be acted upon unless it is corroborated. ..... the material portion of section 32 of lndian evidence act reads as under.-'32. ..... understanding the effect and impact and if there is a slight doubt about the mental soundness of either of the dying declarations it wouldbe unsafe to base a conviction on such statement albeit its inadmissibility under section 32 of the evidence act. ..... before appreciating the arguments on this aspect, it would be necessary to refer to the provisions of section 32 of indian evidence act. .....

Gurumukh Singh Hora Vs. State of Chhattisgarh and ors.

Court : Chhattisgarh

Reported in : 2001(4)MPHT79(CG)

..... members of the committee at a meeting held for this purpose, remove from the office of the chairman or office bearer if he,-- (a) is grossly negligent in discharge of his duties imposed on him by or under this act or rules made thereunder or bye-laws of the society or has by a fraudulent act caused financial loss to the society; (b) persistently makes default in payment of his dues to the society; (c) has been adversely remarked by a competent court; (d) misuses the post held by him :provided that ..... filip tiago de gama of vedam vasco de gama, (1990) 1 scc 277, the supreme court while considering the purpose of incorporating transitional provision in any act or amendment observed that the purpose is to clarify as to when and how the operative parts of the enactment are to take effect. ..... this rule of construction, whenever a question of construction arises upon ambiguity or where two views are possible of a provision, it would be the duty of the court to adopt that construction which would advance the object underlying the act namely, to make effective provision for the prevention of bribery and corruption and at any rate not defeat it.' 20. ..... peerless general finance and investment co. .....