Judgment Search Results Home > Cases Phrase: maharashtra provisional collection of taxes act 1962 Page 13 of about 373 results (0.082 seconds)

United Phosphorus Limited Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2001)73TTJ(Ahd.)404

..... of assets" for the company as a whole and not in respect of individual assets of the concerned industrial undertakings and accordingly depreciation cannot be allocated to the different industrial undertakings as per the scheme of the income tax act, 1961, in respect of allowance of depreciation on the concept of "block of assets".in view of the above grounds of appeal, the appellant prays that the assessing officer be directed to recompute the ..... recipient and therefore considered as accrued under the income tax act, its measurability and collectibility is not likely to be significantly uncertain ..... and to end all judicial controversies thereabout, the finance act, 1990 has inserted in section 28 of the income tax act, 1961.clause (iiia) read with 2(24)(va) (with effect from 1-4-1962) so as to make the profit on the sale of import entitlement licences taxable under the head "profit and gains of business or profession" retrospectively for and from assessment year 1962-63, clause (iiib) read with section 2(24)(vb) (with ..... ltd. (1995) 79 taxman 51 (cal) and the decision of the supreme court in the case of cit v.maharashtra sugar mills (1971) 82 itr 452 (sc) to support his contention that the depreciation should not be deducted from the profits of eligible industrial undertakings computed ..... "m" of annexure-a representing the value of licences not utilised or excess provisional income shown in the year when such income was booked, comes ..... material entitlement/excess provisional income written .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... . the impact on the market of wholesale price and printed price revised with effect from 11-2-1984 could not have been observed by the field staff all over maharashtra, gujarat and goa, collected at the district office, tabulated and margin worked out and a8 prepared on the very same day.preponderance of probability is that on coming to know of revision of wholesale price and printed price with effect from ..... . therefore, the real ep which should have been declared and printed on the package would be ep as shown in a81f less 3% being the quantum of local tax; that is because a81a represented prices for bombay city where the entry tax was being collected.treating the ep in a81f as ep fixed or visualised to suit the requirements of bombay region, it is contended that one should also take into consideration the influence of strong retailers' organisation functioning in ..... of house property liable to be charged as income from property under the income-tax act is defined as the sum for which the property might reasonably be expected to let and the supreme court following dewan danlat rai kapoor (supra) held that even if standard rent has not been fixed by the rent controller under the relevant rent act and the period of limitation for making an application for fixation of standard ..... price lists of itc were being approved provisionally and on account of litigation, assessments could not be finalised for the period ..... . director of enforcement -air 1962 sc 1764 as applicable only to .....

Commissioner of Cus. Vs. Padma Nutrients Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(152)ELT438Tri(Mum.)bai

..... customs (p), bombay wherein it was held that the commissioner of customs (p), is appointed to be commissioner of customs, for bombay, thane and kolaba district, in the state of maharashtra and no restriction is imposed as to exercise the powers, hence there could be no bar to his conducting adjudication proceedings and both the collectors could be taken to be exercising ..... even if, as the said commissioner suggests in his impugned order that the adg, dri should have passed on the material collected in his investigation to the concerned appraiser in the custom house, eventually the show cause notice issued by such appraiser would also have been also made answerable to the ..... , confiscated the goods under section 111(d) of the customs act, 1962 read with section 3(3) of the foreign trade (development & regulation) act, 1992 and allowed their redemption against a fine of rs ..... the mere fact of the appraiser in the custom house provisionally assessing the consignment pending test report cannot be a ground for the dri authorities not to investigate a serious customs offence ..... directorate of revenue intelligence had no jurisdiction to seize the goods, carry out investigation and issue a show cause notice merely because the appraiser in the custom house had assessed the goods provisionally and that to only on account of pending test reports. ..... the following:- (1) the commissioner should have appreciated that the provisional assessment was done not on account of applicability of notification .....

Wall Street Finance Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(69)ECC109

..... . the note on clauses explaining the reason for adding the section in customs act read as follows: because of large scale smuggling of silver out of the country and of var consumer articles into the country, it has become necessary to additional provisions in the customs act, 1962 so that smuggled goods and attempts of smuggling can be effectively and expeditiously dealt with the attachment of provisions of the bill is to facilitate confiscation of the ..... of the english court and also the judgment of the supreme court in the case of state of west bengal v.subodh gopa bose court had adopted object and reasons of the act for the purpose of ascertaining the condition prevailing before the act was passed and which actuated the sponsor of the bill to introduce the same and the extent and urgency of evil which it sought to remedy ..... he relies on the statement of riyas retiwala, recorded on 24.9.1997, wherein he had admitted that on 26.5.1997 he obtained blank stock of tcs worth us $ 1,90,000 and he sold this to shri iqbal kapadia and collected cash which were deposited in the bank.thereafter he obtained the two pay orders in question totally rs ..... since the country craft was released provisionally under bond and was available for confiscation ..... ..... . thus judgments given under the sales tax legislation would have substantial applicability whereas the judgment given under a land revenue enactment would apply only insofar as it ..... court in the case of commissioner of income-tax, gujarat, v ..... .....

Commissioner of Customs Vs. Ramesh Nebhnani and Anil Nebhnani

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(74)ECC495

..... arising out of the above order namely (1) whether after taking into consideration the facts of the case the impugned order is legally correct and proper, (2) whether by passing an order under 129b of the customs act, the tribunal should modify the impugned order, (a) holding that dri has full jurisdiction in such matters even if the goods are under assessment by the customs house, (b) enhancing the declared value as proposed ..... of the officers of the cadre of assistant collectors who are specifically assigned the work of levy and collection of duty can issue the show cause notice in their capacity of the proper officer with no specific assignment of such duty either by the board or the commissioner of customs, dr1 (ad) cannot issue a notice contemplated under the act.this legal position is not specified in the present case, the issue to be determined for imposing the ..... there is no evidence available on record to show that such specific function of levy and collection of duty or to raise a demand by issue of show cause notice have been specifically assigned ..... the table in the said notification for state of maharashtra, madhya pradesh and goa, the asst. ..... under section 4(1) of the customs act, 1962. ..... commissioner of customs being provisional the dri is having authority to make further enquiry for assessing the duty thereon, as per ..... for confiscation of the goods under section 111(d) and (m) of the customs act, 1962, and also for imposition of penalty under section 112 of the customs act. .....

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

..... section 139aa of the income tax act 1962 is based on the premise that the aadhaar act itself is a valid ..... under clause (m) of sub-section (2) of section 23; (q) the procedure for issuance of new aadhaar number to existing aadhaar number holder under clause (n) of sub- section (2) of section 23; (r) manner of authorising registrars, enrolling agencies or other service providers to collect such fees for services provided by them under clause (o) of sub-section (2) of section 23; (s) policies and practices to be followed by the registrar, enrolling agencies and other service providers under clause (r) of sub-section (2) of section 23; 87 part d (t) ..... ... (emphasis supplied) the decision of a three judge bench of this court in state of maharashtra v bharat shanti lal shah177 has summarized the process of reasoning which must be followed by the court while applying the doctrine of ..... state of maharashtra, (1998) 2 scc1 , this court held that after passage of time, a law can become arbitrary, and, 25 (1996) 2 scc22626 (1978) 1 scc248writ petition (civil) no.494 of 2012 & c onnected matters page 119 of 567 therefore, the freezing of rents at a 1940 market value under the bombay rent act would be arbitrary and violative of article 14 of the constitution of india (see paras 8 to 15 and 31). xx xx ..... india, (1984) 3 scc161at para 10, maharashtra university of health sciences v. ..... additionally, in maharashtra and madhya pradesh, 29 lakh and 25 lakh ineligible ration cards were discovered .....

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

..... in any manner which may result in frustrating any proceedings relating to confiscation of such proceeds of crime under this chapter, he may, by order in writing, provisionally attach such property for a period not exceeding ninety days from the date of the order, in the manner provided in the second schedule to the income-tax act, 1961 (43 of 1961) and the director or the other officer so authorised by him, as the case may be, shall be deemed to be an officer ..... competent for the legislature to enact the law with retrospective effect and authorise its agencies to levy and collect the tax on that basis, make the imposition of levy collected and recovery of the tax made valid, notwithstanding the declaration by the court or the direction given for recovery thereof ..... . the andhra pradesh high court in dalmia cement (bharat) limited682, while dealing with the purpose of investigation under section 50(2) noted that it is essentially for collecting evidence with regard to the involvement of a person or about existence of certain facts concerning proceeds of crime or process or activity connected with proceeds of crime, such inquiry or investigation could be commenced on the basis of information to be recorded ..... the state of maharashtra & ors.334 to state that a statement recorded by a customs officer under section 108 of the 1962 act is admissible evidence and is not hit by section 25 of 1872 act or article 20(3) of the constitution, as the same has been concluded by the decision of this court in .....

Kesavananda Bharati Sripadagalvaru and ors.Vs. State of Kerala and anr ...

Court : Supreme Court of India

Reported in : AIR1973SC1461; (1973)4SCC225; [1973]SuppSCR1

..... iii in general and article 13(2) in particular;(v) that for abridging or taking away fundamental rights, a constituent body will have to be convoked; and(vi) that the two impugned acts, namely, the punjab security of land tenures act, 1,953 (x of 1953) and the mysore land reforms act, 1961 (x of 1962) as amended by act xiv of 1965 are valid under the constitution not because they are included in schedule 9 of the constitution but because they are protected by article 31-a, and the ..... we need only notice article 265 which provides that "no tax shall be levied or collected except by authority of law".171. ..... cited. answering the contention that since the principles in article 39(b) & (c) are widely expressed and as such there would always be some connection between them and practically any kind of law, the learned advocate-general of maharashtra said that the principles in article 39(b) & (c) were designedly widely expressed but "that is not an objection to a law implementing those directives" because "public interest is a very wide concept and several rights are made subject ..... away. neither the speeches made by the leaders connected with the drafting of the constitution nor their speeches (the same constituent assembly had continued as the provisional parliament) when the first amendment was passed incorporating serious inroads into the fundamental rights conferred by articles 15, 19 and 31 show that the fundamental rights were intended or understood to be unamendable- rather the .....

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

..... . by virtue of section 29 of the act, the provisions of the second and third schedules to the income tax act, 1961 and the income tax (certificate proceedings) rules, 1962, have become applicable for the realisation of the dues by the recovery ..... powers. thus, where a constitution on the westminister model speaks of a particular court already in existence when the constitution comes into force, it uses this expression as a collective description of all those individual judges who, whether sitting alone or with other judges or with a jury, are entitled to exercise the jurisdiction exercised by that court before the constitution came into ..... by the maharashtra act 47 of 1977, section 9 of the bombay industrial relations act was amended by substituting a new sub-section (2), which replaced the original sub-section (2) of section 9 ..... by the industrial disputes (maharashtra amendment) act, 1974, section 7 was amended, and three more sources of recruitment for the post of judge of the labour court were ..... the submission advanced at the hands of the respondent association was, that labour courts had been constituted in the state of maharashtra, under the industrial disputes act, the bombay industrial relations act, as also, the maharashtra recognition of trade unions and prevention of unfair labour practices, act. ..... above appointments had been made, consequent upon amendments to the provisions of the bombay industrial relations act, and the industrial disputes (maharashtra amendment) act. .....

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

..... penal code, 1860, the indian telegraph act, 1885, the bankers books evidence act, 1891, the credit information companies (regulation) act, 2005, the public financial institutions (obligation as to fidelity and secrecy) act, 1983, the payment and settlement systems act, 2007, the income 64 tax act, 1961, the aadhaar (targeted delivery of financial and other subsidies, benefits and services) act, 2016, the census act, 1948, the collection of statistics act, 2008, the juvenile justice (care and ..... venugopal, learned attorney general for the union of india, shri tushar mehta, learned additional solicitor general for the union, shri aryama sundaram for the state of maharashtra, shri rakesh dwivedi for the state of gujarat, shri arghya sengupta for the state of haryana, shri jugal kishore for the state of chattisgarh and shri gopal sankaranarayanan for an intervenor supporting the ..... gopalan doctrine : fundamental rights as isolated silos 19 when eight judges of this court rendered the decision in m p sharma in 1954 and later, six judges decided the controversy in kharak singh in 1962, the ascendant and, even well established, doctrine governing the fundamental rights contained in part iii was founded on the gopalan principle. ..... nathella sampathu chetty, (1962) 3 scr786at 816, a constitution bench of this court, when asked to apply certain american decisions, stated the following: it would be seen that the decisions proceed on the application of the due process clause of the american .....