Imposition - Year 2000 - Judgments

Nov 28 2000 (TRI)

R.S. Graphics Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Nov-28-2000

Reported in: (2001)(96)LC323Tri(Chennai)

..... the entire amount for the past five years period the tribunal has also confirmed the imposition of penalty for irregular maintenance of statutory records western transformer amp equipment v cce jaipur ..... did not apply for licence or did not file revised classification list in such circumstances imposition of penalty was not justified it further held that merely because the petitioners disputed the .....

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Jan 31 2000 (HC)

Shrey Mercantiles Pvt. Ltd. and ors. Vs. Calcutta Municipal Corporatio ...

Court: Kolkata

Decided on: Jan-31-2000

Reported in: AIR2000Cal193A

..... place 16 mr ghosh further submitted that in the guise of imposition of mutation fees the municipal authorities have sought to introduce ..... authorities this object does not have to be achieved by imposition of lacs of rupees upon single transfers but some other ..... by the appearing respondents but prayer is unhesitatingly turned down as imposition of mutation fees on the basis of the struck down .....

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May 09 2000 (SC)

20th Century Finance Corpn. Ltd. and anr. Vs. State of Maharashtra

Court: Supreme Court of India

Decided on: May-09-2000

Reported in: AIR2000SC2436; JT2000(7)SC177; 2000(5)SCALE13; (2000)6SCC12; [2000]Supp1SCR120; [2000]119STC182(SC)

..... petition have challenged the validity of the provisions relating to imposition of tax on transfer of right to use goods contained ..... immediately before the commencement of this constitution shall notwithstanding that the imposition of such tax is contrary to the provisions of this ..... 286 1 prohibiting the state from imposing or authorising the imposition of tax on the sale or purchase of goods where .....

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Jul 07 2000 (HC)

State of West Bengal Vs. M/S. Shrey Marcentile Pvt. Ltd. and ors.

Court: Kolkata

Decided on: Jul-07-2000

Reported in: (2001)1CALLT58(HC)

..... them which have a direct close and reasonable correlation between the licensees and transactions but imposition of fees for general benefit like augmenting the agricultural produce its facility of transport in ..... government for granting of permission or privilege may be very small and the amount of imposition levied is based not necessarily upon the costs incurred by thegovernment but upon the benefit .....

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Apr 26 2000 (HC)

S.A. Qadir Vs. the Union of India and ors.

Court: Rajasthan

Decided on: Apr-26-2000

Reported in: 2000(2)WLN635

..... imposing limited prohibitions has been adopted and in order to make it predictable that the imposition of limited prohibitions will be equally effective in avoiding the evil consequences emphasis is laid ..... in and the condition necessary for the purpose of indulging in any act or omission imposition of some restrictions is therefore absolutely necessary and the observance of these restrictions is .....

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Jun 12 2000 (HC)

Management of Devi Press Vs. S. Selvaraj

Court: Chennai

Decided on: Jun-12-2000

Reported in: [2001(88)FLR159]; (2001)ILLJ137Mad

..... claimant having suffered employment injury 11 with reference to the imposition of penalty learned counsel for the appellant refers to the ..... penalty is contemplated proper notice should be given to him imposition of penalty depends on various circumstances and the opposite party ..... the right of the management to be heard before the imposition of penalty and thus involving procedure relating to natural .....

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Feb 16 2000 (TRI)

S.S. Organics Ltd. and anr. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Feb-16-2000

Reported in: (2000)(92)LC736Tri(Chennai)

..... which were available on record and no fresh evidence was created from claiming immunity from imposition of personal penalty therefore the conclusion drawn is a mere conjecture he submits that even ..... but it would have been judicious to have recorded the findings while imposing penalty as imposition of penalty carries penal consequences on individuals shri sadasiva reddy has pleaded that there was .....

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Nov 14 2000 (HC)

Omkar S. Kanwar Vs. Union of India (Uoi) and ors.

Court: Gujarat

Decided on: Nov-14-2000

Reported in: [2002]254ITR337(Guj)

..... time and manner of payment of tax arrears section 91 provides immunity from prosecution and imposition of penalty in certain cases in respect of matters covered in the declaration made under ..... is pending adjudication on the date of making the declaration then no civil proceeding for imposition of fine or penalty shall be proceeded with against such other person underlining for highlighting .....

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Nov 14 2000 (HC)

Omkar S. Kanwar Vs. Union of India (Uoi)

Court: Gujarat

Decided on: Nov-14-2000

Reported in: (2000)4GLR2903

..... of tax arrears section 91 provides immunity from prosecution and imposition of penalty in certain cases in respect of matters covered ..... date of making the declaration then no civil proceedings for imposition of fine or penalty shall be proceeded with against such ..... adjudication on making a declaration then no civil proceedings for imposition of final penalty shall be proceeded against such other person .....

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Jul 03 2000 (TRI)

international Talkie Equip. Co. Vs. Collr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-03-2000

Reported in: (2000)(121)ELT345TriDel

..... commissioner against the appellant and since the appellant had ample opportunity to show cause against imposition of penalty and further since the same evidence which was relied upon in the show ..... cause notice does disclose the intention of the department to impose penalty upon the appellant imposition of penalty under another appropriate provisions of the central excise rules 1944 would not vitiate .....

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