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Allied Motors (P) Ltd. Etc. Vs. Commissioner of Income Tax.

Court: Supreme Court of India

Reported in: (1997)139CTR(SC)364

..... curative and explanatory and hence retrospective the patna high court has also held the amendment inserting the first proviso to be explanatory in the case of jamshedpur motor accessories stores vs ..... union of india ors 1991 189itr70 patna 1991 189itr70 patna it has held the amendment inserting first proviso to be retrospective the special leave petition from this decision of the patna high court .....

M/S. Ivory Traders and Manufacturers Association and Other Vs. Union o ...

Court: Delhi

Reported in: AIR1997Delhi267b; ILR1997Delhi22

..... after sub section 1a the following sub section shall be inserted namely 1b any person who contravenes the provisions of section 38j shall ..... after sub section 4 the following sub section shall be inserted namely 5 nothing contained in s 360 of the code of criminal ..... of the constitution 42 amendment act 1976 article 48a was inserted in the constitution article 48a enjoins upon the state to protect and .....

ivory Traders and Manufacturers Association Vs. Union of India

Court: Delhi

Reported in: 1997IIIAD(Delhi)333; 2(1997)CLT273; 67(1997)DLT145; 1997(42)DRJ131

..... sub section 1a the following sub section shall be inserted namely 1b anyperson who contravenes the provisions of section 38j shall ..... several changes were effected in the principal act including insertion of chapter on october 24 1986 keeping in view the depletion ..... the constitution 42 amendment act 1976 article 48a was inserted in the constitution article 48a enjoins upon the state to protect .....

Sandvik Asia Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(93)ELT475TriDel

..... to the classification of the product tungsten carbide blanks with neyveli inserts the appellants had classified these products under heading no 81 ..... excise appeals had come to a finding that these neyveli inserts were a part solely and principally used in the particular ..... of the excavators the excavators was operational even without these inserts and they were meant only to improve the life of .....

J.B. Education Society, Banjara Hills, Hyd. Vs. Govt. of A.P. and anr.

Court: Andhra Pradesh

Reported in: 1998(1)ALD639

..... individuals are prohibited from establishing private educational institutions under section 20a which has been inserted by theamendingaclofl987 the compelent authority is empowered under section 21 to grant recognition in ..... university act in no way effect the central legislation and held that even after insertion of section 10a prior permission of state government was required for establishing a .....

Alka Synthetics Ltd. Vs. Securities and Exchange Board of India and or ...

Court: Gujarat

Reported in: [1995]95CompCas663(Guj)

..... territories in relation to which each high court exercises jurisdiction as a result of the insertion of the said provision any government or authority person became amenable to the jurisdiction of ..... 4a prohibiting certain manipulative practices which were affecting the existing direction was required to be inserted by exercise of the reserve bank of india s power to regulate deposits from the .....

M/S. Falma Laboratories Pvt. Ltd., Bangalore Vs. State of Karnataka an ...

Court: Karnataka

..... redundant and nun operative thatthe notification dated 30 7 1992 inserting entry 81 which brought to effectuate the charge relating to ..... to be substituted and the first schedule came to be inserted containing 103 items including a residuary item the words schedule ..... 1st august 1992 by the said notification the government has inserted a new entry immediately after entry 80 of theschedule with .....

Falma Laboratories Pvt. Ltd. Vs. State of Karnataka and Others

Court: Karnataka

Reported in: AIR1997Kant321; [1997]106STC442(Kar)

..... redundant and non operative that the notification dated july 30 1992 inserting entry 81 which brought to effectuate the charge relating to ..... came to be substituted and the first schedule came to be inserted containing 103 items including a residuary item the word schedule ..... from 1st august 1992 by the said notification the government has inserted a new entry immediately after entry 80 of the schedule .....

Mahaveer Enterprises Vs. Union of India (Uoi) and ors.

Court: Rajasthan

Reported in: [2000]244ITR789(Raj)

..... operations parliament could not also impose tax on the sale of agricultural land the insertion of the explanation by the finance act 1989 which was only clarificatory in nature ..... one the appellate tribunal cannot go into the question of the constitutionality of the explanation inserted since the petitioner challenges the legislative competence of parliament in introducing the explanation and .....

Mukesh and Etc. Etc. Vs. State of Rajasthan

Court: Rajasthan

Reported in: 1998CriLJ2439

..... some significant changes in the principal act section 12a as originally inserted by the amending act no 47 of 1964 empowered the central ..... act helps us to ascertain the conditions which led to the insertion and there after drastic amendment or modification of sections 12a ..... and that too with suitable modification of the sentence clause by insertion of the proviso under clause f itself speaks of the .....