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Judgment Search Results Home > Cases Phrase: maharashtra provisional collection of taxes act 1962 Page 18 of about 373 results (0.043 seconds)

Jul 13 2016 (SC)

Nabam Rebia and Etc. Etc. Vs. Deputy Speaker and Ors.

Court : Supreme Court of India

..... his individual judgment, the decision of the governor in his discretion shall be final, and the validity of anything done by the governor shall not be called in question on the ground that he ought or ought not to have acted in the exercise of his individual judgment: provided further that if the president on receipt of a report from the governor or otherwise is satisfied that it is no longer necessary for the governor to have special responsibility with respect to ..... (ii) this intention was carried into effect when the india (provisional constitution) order, 1947 was promulgated, the expressions in his discretion , acting in his discretion and exercising his individual judgement occurring in the government of india act, 1935 were deleted making it incumbent on the governor to exercise his functions only on the aid and advice of his ..... xxx xxx during the month under report, the insurgent activities, like forcible tax collection by three factions of nscn (k), nscn (im) and nscn (r) in three ..... of powers conferred by clause (2) of article 371 of the constitution, the president issued the state of maharashtra (special responsibility of governor for vidarbha, marathwada and the rest of maharashtra) order, 1994 which came into effect on 1st may, 1994. ..... earlier made to article 371-a of the constitution in the context of the discretionary powers of the governor, it is necessary to mention that that article was inserted in the constitution by the constitution (thirteenth amendment) act, 1962. .....

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May 07 2014 (SC)

State of Tamil Nadu Vs. State of Kerala and anr.

Court : Supreme Court of India

..... anything contained in any judgment, decree or order of a court or tribunal or any other authority, no tax assessed or purported to have been assessed by a municipality on the basis of capital value of a building or land and imposed, collected or recovered by the municipality at any time before the commencement of the validation act shall be deemed to have been invalidly assessed, imposed, collected or recovered and the imposition, collection or recovery of the tax so assessed shall be valid and shall be deemed to have been always valid and shall ..... on behalf of the concerned province and by virtue of this provision, the province of madras was a beneficiary of standstill agreement but he does not seem to be right when he says that this situation changed on 14.08.1947 when the india (provisional constitution) order, 1947 was issued and the standstill agreement arrived at on 12.08.1947 ceased to be for the benefit of province of madras. ..... in that case, the judicial committee of the privy council held that the criminal law (special provisions) act no.1 of 1962 usurped and infringed judicial power and was, therefore, invalid. ..... v. state of maharashtra and .....

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Apr 19 2022 (SC)

Union Of India Vs. M/s Willowood Chemicals Pvt. Ltd.

Court : Supreme Court of India

..... the rules made thereunder, the provisions of central goods and services tax act relating to, (i) scope of supply; (ii) composite supply and mixed supply; (iii) time and value of supply; (iv) input tax credit; (v) registration; (vi) tax invoice, credit and debit notes; (vii) accounts and records; (viii) returns, other than late fee; (ix) payment of tax; (x) tax deduction at source; (xi) collection of tax at source; (xii) assessment; (xiii) refunds; (xiv) audit; (xv) inspection, search, seizure and arrest; ( ..... (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; (f) in the case where tax is paid provisionally under this act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof; (g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and (h) in ..... sugar mills ltd.7, a bench of two judges of this court considered the question whether interest on the compensation amount at the rate of 9 per cent per annum could be awarded when the terms of section 6 of the maharashtra agriculture lands (ceiling of holdings) act, 1961 prescribed payment of interest only at the rate of 3 per cent per annum. ..... this court, dealing with an acquisition under the defence of india act, 1962 (which did not contain any provision either requiring or prohibiting payment of interest), upheld the award of interest .....

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Jan 11 2018 (HC)

J Sekar vs.union of India & Ors

Court : Delhi

..... 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 (one hundred and fifty days) from the date of the order, in such manner provided in the second scheduled to the income tax act, 1961 (43 of 1961) and the director or the other officer so authorized by him, as the case may be, shall be deemed to be an officer ..... that regard, if the second proviso to section 5(1) pmla is carefully perused, it will be noticed that there are several conditionalities that will have to be satisfied before the power thereunder can be exercised: (i) the power of provisional attachment can be exercised only by an officer of the rank not below the rank of a deputy director and such a deputy director or equivalent has to be authorized by the director to exercise the powers. ..... state of maharashtra (1994) 4 scc602 submissions of the union of india on constitutional validity of second proviso to section 5 (1) pmla44 in this context, the submissions of the learned counsel for the union of india are as under: (i) the mere possibility of abuse of power ..... on a collective reading of section 5(1) pmla and section 8(1) pmla, such an interpretation is contraindicated and cannot satisfy the requirement of what the aa is supposed to do under section 8(2) pmla, ..... b specifies the offence under section 132 of the customs act 1962, i.e. ..... sampathu chetty, [1962]. .....

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Jan 11 2018 (HC)

Aprajita Kumari & Anr. Vs.joint Director, Enforcement Directorate & A ...

Court : Delhi

..... 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 (one hundred and fifty days) from the date of the order, in such manner provided in the second scheduled to the income tax act, 1961 (43 of 1961) and the director or the other officer so authorized by him, as the case may be, shall be deemed to be an officer ..... that regard, if the second proviso to section 5(1) pmla is carefully perused, it will be noticed that there are several conditionalities that will have to be satisfied before the power thereunder can be exercised: (i) the power of provisional attachment can be exercised only by an officer of the rank not below the rank of a deputy director and such a deputy director or equivalent has to be authorized by the director to exercise the powers. ..... state of maharashtra (1994) 4 scc602 submissions of the union of india on constitutional validity of second proviso to section 5 (1) pmla44 in this context, the submissions of the learned counsel for the union of india are as under: (i) the mere possibility of abuse of power ..... on a collective reading of section 5(1) pmla and section 8(1) pmla, such an interpretation is contraindicated and cannot satisfy the requirement of what the aa is supposed to do under section 8(2) pmla, ..... b specifies the offence under section 132 of the customs act 1962, i.e. ..... sampathu chetty, [1962]. .....

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Jan 11 2018 (HC)

Aprajita Singh and Ors. Vs.joint Director, Enforcement Directorate an ...

Court : Delhi

..... 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 (one hundred and fifty days) from the date of the order, in such manner provided in the second scheduled to the income tax act, 1961 (43 of 1961) and the director or the other officer so authorized by him, as the case may be, shall be deemed to be an officer ..... that regard, if the second proviso to section 5(1) pmla is carefully perused, it will be noticed that there are several conditionalities that will have to be satisfied before the power thereunder can be exercised: (i) the power of provisional attachment can be exercised only by an officer of the rank not below the rank of a deputy director and such a deputy director or equivalent has to be authorized by the director to exercise the powers. ..... state of maharashtra (1994) 4 scc602 submissions of the union of india on constitutional validity of second proviso to section 5 (1) pmla44 in this context, the submissions of the learned counsel for the union of india are as under: (i) the mere possibility of abuse of power ..... on a collective reading of section 5(1) pmla and section 8(1) pmla, such an interpretation is contraindicated and cannot satisfy the requirement of what the aa is supposed to do under section 8(2) pmla, ..... b specifies the offence under section 132 of the customs act 1962, i.e. ..... sampathu chetty, [1962]. .....

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Jan 11 2018 (HC)

Pratibha Singh & Anr. Vs.joint Director, Enforcement Directorate & Anr ...

Court : Delhi

..... 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 (one hundred and fifty days) from the date of the order, in such manner provided in the second scheduled to the income tax act, 1961 (43 of 1961) and the director or the other officer so authorized by him, as the case may be, shall be deemed to be an officer ..... that regard, if the second proviso to section 5(1) pmla is carefully perused, it will be noticed that there are several conditionalities that will have to be satisfied before the power thereunder can be exercised: (i) the power of provisional attachment can be exercised only by an officer of the rank not below the rank of a deputy director and such a deputy director or equivalent has to be authorized by the director to exercise the powers. ..... state of maharashtra (1994) 4 scc602 submissions of the union of india on constitutional validity of second proviso to section 5 (1) pmla44 in this context, the submissions of the learned counsel for the union of india are as under: (i) the mere possibility of abuse of power ..... on a collective reading of section 5(1) pmla and section 8(1) pmla, such an interpretation is contraindicated and cannot satisfy the requirement of what the aa is supposed to do under section 8(2) pmla, ..... b specifies the offence under section 132 of the customs act 1962, i.e. ..... sampathu chetty, [1962]. .....

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Jan 11 2018 (HC)

Srs Mining vs.union of India & Ors.

Court : Delhi

..... 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 (one hundred and fifty days) from the date of the order, in such manner provided in the second scheduled to the income tax act, 1961 (43 of 1961) and the director or the other officer so authorized by him, as the case may be, shall be deemed to be an officer ..... that regard, if the second proviso to section 5(1) pmla is carefully perused, it will be noticed that there are several conditionalities that will have to be satisfied before the power thereunder can be exercised: (i) the power of provisional attachment can be exercised only by an officer of the rank not below the rank of a deputy director and such a deputy director or equivalent has to be authorized by the director to exercise the powers. ..... state of maharashtra (1994) 4 scc602 submissions of the union of india on constitutional validity of second proviso to section 5 (1) pmla44 in this context, the submissions of the learned counsel for the union of india are as under: (i) the mere possibility of abuse of power ..... on a collective reading of section 5(1) pmla and section 8(1) pmla, such an interpretation is contraindicated and cannot satisfy the requirement of what the aa is supposed to do under section 8(2) pmla, ..... b specifies the offence under section 132 of the customs act 1962, i.e. ..... sampathu chetty, [1962]. .....

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Jan 11 2018 (HC)

S Ramachandran vs.union of India & Ors.

Court : Delhi

..... 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 (one hundred and fifty days) from the date of the order, in such manner provided in the second scheduled to the income tax act, 1961 (43 of 1961) and the director or the other officer so authorized by him, as the case may be, shall be deemed to be an officer ..... that regard, if the second proviso to section 5(1) pmla is carefully perused, it will be noticed that there are several conditionalities that will have to be satisfied before the power thereunder can be exercised: (i) the power of provisional attachment can be exercised only by an officer of the rank not below the rank of a deputy director and such a deputy director or equivalent has to be authorized by the director to exercise the powers. ..... state of maharashtra (1994) 4 scc602 submissions of the union of india on constitutional validity of second proviso to section 5 (1) pmla44 in this context, the submissions of the learned counsel for the union of india are as under: (i) the mere possibility of abuse of power ..... on a collective reading of section 5(1) pmla and section 8(1) pmla, such an interpretation is contraindicated and cannot satisfy the requirement of what the aa is supposed to do under section 8(2) pmla, ..... b specifies the offence under section 132 of the customs act 1962, i.e. ..... sampathu chetty, [1962]. .....

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Jan 11 2018 (HC)

K Rethinam vs.union of India & Ors.

Court : Delhi

..... 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 (one hundred and fifty days) from the date of the order, in such manner provided in the second scheduled to the income tax act, 1961 (43 of 1961) and the director or the other officer so authorized by him, as the case may be, shall be deemed to be an officer ..... that regard, if the second proviso to section 5(1) pmla is carefully perused, it will be noticed that there are several conditionalities that will have to be satisfied before the power thereunder can be exercised: (i) the power of provisional attachment can be exercised only by an officer of the rank not below the rank of a deputy director and such a deputy director or equivalent has to be authorized by the director to exercise the powers. ..... state of maharashtra (1994) 4 scc602 submissions of the union of india on constitutional validity of second proviso to section 5 (1) pmla44 in this context, the submissions of the learned counsel for the union of india are as under: (i) the mere possibility of abuse of power ..... on a collective reading of section 5(1) pmla and section 8(1) pmla, such an interpretation is contraindicated and cannot satisfy the requirement of what the aa is supposed to do under section 8(2) pmla, ..... b specifies the offence under section 132 of the customs act 1962, i.e. ..... sampathu chetty, [1962]. .....

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