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Section 55 - Judgment Search Results

Home > Cases Phrase: section 55 Year: 1986 Page 1 of about 334 results (0.298 seconds)
Sep 04 1986 (TRI)

Swaminathan and Sons and ors. Vs. Collector of Central Excise

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

Decided on: Sep-04-1986

Reported in: (1987)(12)LC266Tri(Chennai)

..... the licensed dealer namely appellants selvarajan and ramanujam is in respect of contravention of section 55 the learned counsel contended that the gold coins and ornaments under seizure were indisputably ..... uphold the finding of adjudicating authority in respect of the charge of contravention under section 55 as against licensed gold dealers namely selvarajan and ramanujam the appellants herein so far .....

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Aug 04 1986 (TRI)

Jagdish Raj and Sons Vs. Collector of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-04-1986

Reported in: (1987)(12)LC1096Tri(Delhi)

..... any gold enter in the accounts referred to in sub section 1 of section 55 the prescribed particulars of the person from whom such ..... otherwise disposed of further according to the provision of sub section 3 of section 55 of the act no licensed dealer shall in his ..... explained and accounted for no offence punishable for violation of section 55 could ever have been deemed to have been committed c .....

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Jul 31 1986 (TRI)

income-tax Officer Vs. Madura Coats Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-31-1986

Reported in: (1986)19ITD384(Mum.)

..... of option of section 55 that is given in sub section 2 of section 55 sub section 2 provides that for the purpose of sections 48 and 49 ..... adjusted cost of any improvement they are provided in sub section 1 of section 55 what is the cost of acquisition of the asset for ..... assessee had for the new shares and when the option under section 55 was available regarding sale of old shares which the assessee had .....

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Mar 31 1986 (TRI)

G.R. Jayakumar and anr. Vs. Collector of Customs and Central

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

Decided on: Mar-31-1986

Reported in: (1986)LC524Tri(Chennai)

..... having regard to the charges of non accountal under section 55 and non declaration under section 16 of the act regarding the quantity of gold ..... appeal no doubt the charges levelled against the appellants re under sections 55 16 and 32 of the act the only course open to ..... owned or possessed by him in the prescribed manner and under section 55 2 of the act every licensed dealer shall keep a true .....

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Mar 19 1986 (TRI)

Bharat Art Jewellers Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-19-1986

Reported in: (1990)(46)ELT333TriDel

..... learned counsel for the appellant that the requirement of sub section 2 of section 55 of the gold control act to the effect that the ..... part time employee seems plausible but the requirement of sub sec 2 of section 55 ibid are not fulfilled as it enjoins on the dealer ..... lower authority in his findings only touched the alleged breach of section 55 of the gold control act which requires a licensed dealer .....

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Jan 06 1986 (HC)

Commissioner of Income-tax Vs. H.H. Maharaja Sahib Shri Lokendra Singh ...

Court: Madhya Pradesh

Decided on: Jan-06-1986

Reported in: (1986)51CTR(MP)146; [1986]162ITR93(MP)

..... the learned counsel for the revenue also placed reliance on section 49 and section 55 which are as under 49 cost with reference to certain ..... which is as follows 2 under clause ii of sub section 2 of section 55 where the capital asset became the property of the assessee ..... the type referred to in the preceding paragraph the provisions of section 55 2 ii would not apply and that these provisions would .....

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Aug 21 1986 (HC)

Sahakari Vipnan (Mkt.) Sanstha Maryadit Vs. Labour Court and ors.

Court: Madhya Pradesh

Decided on: Aug-21-1986

Reported in: (1994)IIILLJ906MP; 1987MPLJ31

..... under the m p co operative societies act 1961 hereinafter referred by section 55 1 of the act the registrar co operative societies had framed ..... to be referred to the registrar it was urged that under section 55 2 of the act the registrar had jurisdiction to grant the ..... disputes act 1947 are applicable is taken away the provisions of section 55 2 of the act are general in their application to all .....

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Jul 10 1986 (TRI)

Collector of Central Excise Vs. Paris Jewellers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-10-1986

Reported in: (1986)LC289Tri(Delhi)

..... dealer buys or acquires sells or transfers gold sub section 2 of section 55 in my opinion requires a licensed dealer to make ..... authority held the appellants guilty for contravening the provisions of section 55 of the gold control act and imposed a personal penalty ..... thus m s paris jewellers have contravened the provisions of section 55 of the gold control act 1968 and consequently rendered themselves .....

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Jan 24 1986 (HC)

Devu Vs. the Excise Circle Inspector and anr.

Court: Kerala

Decided on: Jan-24-1986

Reported in: 1986CriLJ1478

..... in this revision petition she was charged with offence punishable under section 55 a of the abkari act the learned magistrate after trial found ..... they are 1 the accused cannot be convicted for offence under section 55 a even if the entire prosecution case is taken as ..... to find that the accused has committed the offence punishable under section 55 of the act thus the conviction entered by the courts .....

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Nov 13 1986 (HC)

C.V. Govinda Rao Vs. Government of India

Court: Kerala

Decided on: Nov-13-1986

Reported in: 1987(32)ELT63(Ker)

..... the allegation that the appellant had violated the provisions of section 55 of the gold control act 1968 hereinafter referred to as ..... was liable to confiscation having regard to the contravention of section 55 of the act hence the only limited question for examination ..... it therefore becomes clear that as the appellant has contravened section 55 in this case the gold became liable for confiscation even .....

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