Section 130 - Judgment Search Results

Deputy Commissioner of Income Tax Vs. Walker Anjaria and Sons Pvt. Ltd ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)64

..... duty which has not been levied or has been erroneously refunded sec 130 on the other hand gives a general power to the collector ..... the provisions of ss 28 and 130 of the said act are separate and independent of each other sec 28 is a specific provision ..... so called two distinct and independent proceedings under ss 28 and 130 and after giving his deep and thoughtful consideration to the submissions .....

Deputy Commissioner of Vs. Walker Anjaria and Sons (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56ITD151(Ahd.)

..... never accounted claimed and allowed on the basis of notices under section 130 therefore the dropping of the proceedings under section 130 cannot give rise to remission of the liability he further submitted ..... as having became absolutely final when the customs department itself dropped the proceedings under section 130 17 we are therefore of the considered opinion that the liability to repay the .....

M.S. Palaksha and Another Vs. Union of India and Others

Court: Karnataka

Reported in: AIR1996Kant209; ILR1996KAR1582; 1996(2)KarLJ256

..... vehicle 5 by motor vehicles amendment act no 54 1994 the provisions of sub section 2 of section 130 supra were amended to the limited extent of substitution of the term police officer ..... words any officer of the motor vehicles department authorised in this behalf in sub section 3 of section 130 the term any person authauthorized in this behalf by the state government was substituted .....

Subhash Chandra Sinku Vs. the State of Bihar and ors.

Court: Patna

..... such assembly or that they may be punished according to law section 130 deals with the use of armed force in the dispersing of ..... will show that the petitioner was acting bona fidely under section 129 read with section 130 of the code in my opinion this contention of mr ..... against any person for any act purported to be done under sections 129 130 and 131 of the code can be launched unless sanction of .....

Haren P. Chowksey Vs. Union of India

Court: Delhi

Reported in: 1996IAD(Delhi)197; 1996(36)DRJ147

..... remedy of preferring a reference as provided for under sub section 1 of section 130 of the act 13 before parting with the ease ..... aforesaid orders notwithstanding the statutory remedy available to him under section 130 of the customs act for seeking a reference the writ ..... been sought by approaching this court under the provisions of section 130 3 of the act since the petitioner had already resoled .....

State of Bihar and Others Vs. Sachchidanand Kishore Prasad Sinha and O ...

Court: Supreme Court of India

Reported in: AIR1995SC885; JT1995(1)SC458; (1995)3SCC86; [1995]1SCR256

..... of the annual value of the holdings section 130 defines the expression annual value of holdings occurring in sub section 1 of section 124 sub section 1 of section 130 says that save as may be ..... 1993 hereinafter referred to as assessment rules framed by the state government under section 227 read with section 130 of the patna municipal corporation act and the two notifications issued by the .....

Sawhney Exports House Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC62Tri(Delhi)

..... maintainable against interlocutory order that apart he also submitted that in terms of sub section 1 of section 130 of the customs act 1962 the present reference application is not maintainable since ..... reference application filed with respect to the said stay order is not maintainable besides section 130 excludes the right to file a reference application where the impugned order relates among .....

Collector of Customs Vs. Vardhan Silk Mills

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1995)(79)ELT332Tri(Mum.)bai

..... by the applicant is granted 10 the registry to draw the statement as contemplated in section 130 1 of the customs act read with rule 29 of the cegat procedure rules 1982 ..... 1 invoking the provisions of section 130 1 of the customs act 1962 the collector of customs bombay has sought reference to .....

Entral Warehousing Corporation Vs. Uppal Engine Const. (P) Ltd.

Court: Delhi

Reported in: ILR1996Delhi74

..... the question of payment of interest depends upon the terms of contract or section 130 of the negotiable instruments act section 60 of sale of goods act or interest act 1968 or other ..... such interest can be awarded under the terms of the contract or under section 130 of the negotiable instruments act or section 60 of the sale of goods act or of the procedure for .....

Vijayaraj JaIn and Another Vs. Union of India and Others

Court: Chennai

Reported in: [1998]91CompCas757(Mad); 1995(52)ECC18

..... its own motion annual or modify any order passed under section 128 or section 130 this provisions is the power of central government to ..... person has been guilty of an offence punishable under section 135 section 107 and section 108 as they stand do not give any power ..... investigation or interrogation the statutory threat embodied in sub section 4 of section 108 is to the effect that in case the .....