Section 71a - Judgment Search Results

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)7STR673

..... cannot be from the due date of filing of return as prescribed under section 71a because the return prescribed under section 71a was not a periodic return but a one time return since the ..... the special provision for filing of returns was necessarily required to be made as per section 71a because they could not have filed return earlier validating of legislation retrospectively curing defects in .....

Kanhaiya Lal Agarwal and Anr. Vs. State of Jharkhand and Ors.

Court: Jharkhand

..... registered instrument with the written consent of the deputy commissioner as provided in sub section 3 12 section 71a provides for restoration of land if the transfer has been made in contravention of ..... misrepresentation or fraud on the deputy commissioner in section 49 5 the reference is to sub sections 1 and 2 of section 49 whereas in section 71a section 46 has been specifically mentioned it is a .....

J.K. Industries Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the special provision for filing of returns was necessarily required to be made as per section 71a because they could not have filed return earlier validating of legislation retrospectively curing defects ..... tax was validly paid under the liability arising under the amended provisions particularly under section 71a requiring the appellant to file such return the appellants are not entitled to the .....

Kamlakasi Jha and ors. Vs. the State of Jharkhand and ors.

Court: Jharkhand

..... appeals allowing the appeals filed by the private respondents directing restoration of the lands under section 71a of the cnt act in respect of the three appellants namely the appellants petitioners of ..... these writ applications 12 countering the first ground of the petitioners regarding non applicability of section 71a of the cnt act to the chhapparbandi land shri dilip kumar prasad learned counsel .....

Greenply Industries Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(111)ECC151

..... to the authorities to ascertain the service tax liability the said section 71a also granted time of six months from the date of assent ..... service tax liability it can be seen that by bringing this section 71a in the statute the liability to discharge the service tax was ..... ambuja cements ltd supra was seized with the challenge to the section 71a wherein the hon ble supreme court in its interim order had .....

Etwa Oraon Vs. Smt. Kusum Devi and ors.

Court: Jharkhand

Reported in: [2007(4)JCR132(Jhr)]

..... kapoor supra has held that the scope of section 71a and section 49 of the chhotanagpur tenancy act are completely different section 71a is general provision whereas section 49 is specific provision and there is ..... and therefore the transfer of the land was not valid and therefore the application under section 71a of the chhotanagpur tenancy act was maintainable 9 mr amar kumar sinha learned counsel .....

Ayaz Ahmed Vs. State of Karnataka

Court: Karnataka

Reported in: ILR1989KAR687; 1989(1)KarLJ454

..... perfectly justified 7 point no 3 sub section 3 of section 62 and sub section 2 of section 71a of the act have a bearing on ..... used in committing such offence before the authorised officer sub section 2 of section 71a which is material for the present purpose reads thus ..... also held in that case that the provisions contained in section 71a to section 71g of the forest act are not unconstitutional 11 in .....

Sulochna Dodrajka Vs. State of Jharkhand and Ors.

Court: Jharkhand

..... registered instrument with the written consent of the deputy commissioner as provided in sub section 3 12 section 71a provides for restoration of land if the transfer has been made in contravention of ..... misrepresentation or fraud on the deputy commissioner in section 49 5 the reference is to sub sections 1 and 2 of section 49 whereas in section 71a section 46 has been specifically mentioned it is a .....

Krishna Kumar Dodrajka Vs. State of Jharkhand and Ors.

Court: Jharkhand

..... registered instrument with the written consent of the deputy commissioner as provided in sub section 3 12 section 71a provides for restoration of land if the transfer has been made in contravention of ..... misrepresentation or fraud on the deputy commissioner in section 49 5 the reference is to sub sections 1 and 2 of section 49 whereas in section 71a section 46 has been specifically mentioned it is a .....

Jainath Sahi Vs. the State of Bihar (Now Jharkhand) and ors.

Court: Jharkhand

Reported in: [2007(1)JCR137(Jhr)]

..... by respondents no 2 and 4 rejecting the petitioner s application under section 71a of the chotanagpur tenancy act 1908 for short the act for ..... no 5 6 and 7 submitted that petitioner s application under section 71a of the act was not maintainable as he was not raiyat ..... the case of pandey oraon supra it was held that powers under section 71a of the act could not be exercised after about 40 years .....