Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-23-2012
..... without the explanation the meaning of the entry was always the same. the ld. a.r. points out the fact that the honourable high court of punjab and haryana in the case of g. s. promoters vs. uoi -2011 (21) str 100 (pandh) had decided in similar situation that there ..... filed with respondents as shresth colonisers (p) ltd, the position is that there is demand for rs. 9,34,739- for the period oct 2005 to june 2006 which was confirmed against the respondents but set aside by the commissioner(appeal). the revenue is in appeal against the order of commissioner ..... causing adverse consequence to the public cannot interpreted to have retrospective effect. they also point out that the case before the high court of punjab and haryana in the case of g. s. promoters ..... vs. cce reported in 2005 (181) elt 328 (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. extracts from the ..... respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier period. no retrospective effect has been given to the explanation added. the supreme court in the case of uoi vs. martin lottery agencies ltd has ruled that such explanations .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-18-2012
..... held in l. r. gupta (supra) at page 48 the words undisclosed income must mean income which is liable to be taxed under the provisions of the income tax act but which has not been disclosed by an assessee in an effort to escape assessment. not disclosed must mean the intention of the ..... our view the present case is a clear case of the gifts being undisclosed income which is subject to chapter xiv-b of the said act. 18 in cit v. vikram doshi reported in 256 itr page 129 (bom) the tribunal had as a matter of fact come to the conclusion that ..... the facts arising in the present case. 15 mr. jhaveri then relied upon the unreported decision of the punjab and hariyana high court in the matter of cit v. v. p. singh in income tax appeal no. 194 of 2002 dated 16.04.2012. in the above case also, there was a finding ..... one dr. renu gupta (also a medical doctor). (b) the entire family of the appellant was residing in bhattinda, punjab up to july 1991. however, due to terrorist activities in punjab, the appellant and her family moved to mumbai and commenced their health clinic viz. kayakalp international at borivali, mumbai. this ..... business expanded and soon it had established two more clinics in mumbai as under: (i) charni road, mumbai-may 1995 and (ii) dadar, mumbai-november 1995 (c) on 26.03.1996, a search was conducted under section 132 of the act .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Nov-26-2012
..... 11.2012, respondent no.2 sent a proposal for provisional attachment of the assets of the petitioner under section 281b of the act to respondent no.1 commissioner of income tax, faridabad which was approved by him. on the aforesaid provisional attachment, letters/notices were issued on 2.11.2012 to the ..... remains operational has been provided which is six months from the date of the order made under sub-section (1) of section 281b of the act. however, the chief commissioner or commissioner or director general or director has been authorised, after recording reasons in writing, to extend the aforesaid ..... . it was also pointed out that after the passing of assessment order, under proviso to sub-section (1) of section 220 of the act relating to recovery of outstanding demand, the assessing officer is authorised to give lesser period than 30 days for depositing the outstanding amount after obtaining ..... . upon notice having been issued, reply on behalf of the respondents has been filed wherein action of provisional attachment under section 281b of the act has been sought to be justified. it has been averred that though the assessee has substantial liquid funds and other assets available with it, ..... cwp no.22229 o 1. in the high court of punjab and haryana at chandigarh cwp no.22229 of 2012 date of decision:26.11.2012 m/s motorola solutions india pvt. limited ...petitioner versus commissioner of income tax, faridabad and another ...respondents coram: hon'ble mr.justice ajay kumar mittal hon'ble .....Tag this Judgment!
Court : Delhi
Decided on : Dec-03-2012
..... petitioners before coercive action was initiated which will result in arrest and detention of the petitioners under section 23(2)(b) of the kerala general sales tax act, 1963. as such, the said action of respondents nos. 3 to 5 are totally unsustainable.9. the court is of opinion that the impugned ..... recovery of arrears of any amount due from the company as already noticed. therefore, the present proceedings initiated against the petitioners for recovery of sales tax arrears allegedly due from the company is totally without jurisdiction. moreover, the present proceedings of respondents nos. 3 to 5 are violative of the ..... the assessees contention that no recovery either of haryana general sales tax or central sales tax could be effected personally from the director in respect of the liability of the company. again, this ..... in mukesh gupta v. state of haryana (1996) 8 pht 32.(p&h), the punjab and haryana high court examined held that a director was not liable personally for the amount due towards arrears of sales tax from the company. this view was reiterated by this court in suneet khurana v. assistant ..... collector (1997) 10 pht 49.(p&h).8. in om prakash walecha v. state of haryana, 2009 (238) elt 021.(p & h) the punjab and haryana high court upheld .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-22-2012
..... because it could not be accepted that so important a subject as mortgage was left out of the constitution. the object of the impugned act of punjab was the relief of mortgagors by giving them restitution of the mortgaged premises on condition more favourable than those under the mortgage deed and ..... . sukdev chandra sinha reported in air 1983 calcutta 389; godfrey phillips india ltd. & anr. vs. state of u.p. & ors. reported in (2005) 2 scc 515 and further relied on rajib sarins case (supra) in support of his contention.323. he further contended that the tatas abandoned the ..... must receive liberal construction inspired by a broad and generous spirit and not a narrow or pedantic approach. this court in navinchandra mafatlal v. cit and state of maharashtra v. bharat shanti lal shah held that each general word should extend to all ancillary and subsidiary matters which can ..... marketing federation of india ltd. & anr. vs. union of india & ors. reported in (2003) 5 scc 23; kerala state coop. marketing federation ltd. vs. cit reported in (1998) 5 scc 48; shri prithvi cotton mills ltd. vs. broach borough municipality reported in (1969) 2 scc 283; madan mohan pathak & anr. vs ..... the petitioner paid permits and the costs of registration. the petitioner paid lease rent annually as well as all municipal and panchayet rates and taxes and other outgoings. the writ petitioner admittedly commenced the establishment of a factory and whilst this process was ongoing the unfortunate incidents took place .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-26-2012
..... to have learnt about the same through a newspaper report, and adhunik claims to have got the copies thereof through an application under the right to information act, 2005.50. the appellants had relied upon three judgments of the constitution benches of this court in hingir-rampur coal co., m.a. tulloch & co. ..... promissory estoppel, namely m/s motilal padampat sugar mills co. ltd. vs. state of uttar pradesh reported in 1979 (2) scc 409 and state of punjab vs. nestle india ltd. reported in 2004 (6) scc 465. he canvassed the contempt petition moved by abhijeet by contending that abhijeet ought to have ..... and all around the mines. the development of mineral areas is implicit in them. section 25 implicitly authorises the levy of rent, royalty, taxes and fees under the act and the rules. the scope of the powers thus conferred is very wide. read as a whole, the purpose of the union control ..... in the meanwhile its production started on july 2, 1970 which was also intimated to the functionaries of the state. having been denied total sales tax holiday although promised earlier by the director of industries, it filed a writ petition before the high court. the principal argument advanced on behalf of ..... the setting up of the vanaspati factory took place. later on, the state government had a second thought on the question of exemption of sales tax and, ultimately, the government took a policy decision that new vanaspati units in the state which go into commercial production by september 30, 1970 would .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-11-2012
..... brig. kuldip singh kehlon, who is one of the appellants in the appeal arising out of slp (c) nos.13518-13521/2011 filed an application under the right to information act, 2005 (rti act) and sought information on various issues which had direct bearing on the acquisition of their land. senior town planner-cum-central public information officer, chandigarh administration sent reply dated 22 ..... of various villages along sukhna choe during 1963-64 to carry out soil conservation and other improvemental works.4. in 1966, the state of punjab was reorganised under the punjab reorganisation act, 1966 (for short, the 1966 act) leading to the creation of the new state of haryana and the union territory of chandigarh and transfer of some territories to state of himachal ..... enacted in 1952. the structures as existed on the site called shastri nagar have been raised in violation of the punjab new capital (periphery) control act, 1952. the capital of punjab (development and regulation) act, 1952 and the punjab new capital (periphery) control act, 1952 (two acts governing the planning and development of ut, chandigarh) envisaged chandigarh as urbanized town or capital city in which ramshackle ..... more than once.(l) only 10% of the flats would be built on 129 acres of land given to parsvanath developers and the developer is likely to accrue immense tax relief on the basis of the units being built in the sez.(m) most of the land stands already acquired and reserved for i.t park has not so far .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-03-2012
..... or, as the case may be, the state commission for protection of child rights constituted under section 17, of the commissions for protection of child rights act, 2005, shall, in addition to the functions assigned to them under that act, also perform the following functions, namely: a) examine and review the safeguards for rights provided by or under this ..... on or before 28th february, 2012. in pursuance of the aforesaid directions of this court, affidavits have been filed by the states of uttar pradesh, assam, meghalaya, mizoram, chhattisgarh, punjab, nagaland, west bengal, andhra pradesh, maharashtra, uttarakhand, odhisha, karnataka, jharkhand, himachal pradesh, goa, municiapl corporation of delhi and the union territory of lakshadweep. these states/union ..... constitution. office report dated 3rd day of december, 2011 indicates that despite opportunity granted, the states of tamil nadu, gujarat, chhattisgarh, meghalaya, west bengal, arunachal pradesh, punjab, goa, tripura and union territory of lakshdweep have not filed their affidavits. one more opportunity is granted to these states/union territory to file their affidavits. let the affidavits ..... three months from the date of that judgment. advisory councils so constituted were directed to discharge their functions in accordance with the provision of section 34 of the rte act and advise the government in terms of clauses (6), (7) and (8) of this courts order. the necessity of constituting a proper regulatory authority for .....Tag this Judgment!
Court : Delhi
Decided on : Jul-11-2012
Reported in : 2012(3)KLT52(SN)(C.No.52)
..... and that all the authorities function under the supreme law of land. for this golak nath v. state of punjab, air 1967 sc 1643 can be relied on. in these circumstances, the plea of the respondents that since the right to information act, 2005 has come into force, whatever bar has been created under article 74(2) stands virtually extinguished is not ..... by prohibiting the disclosure of information to the commission, the petitioner is obstructing the commission from fulfilling its statutory duties. also it is urged that the right to information act, 2005 incorporates all the restrictions on the basis of which the disclosure of information by a public authority could be prohibited and that while taking recourse to section 8 of the ..... the same are also privileged. according to the petitioner since the correspondences are privileged, therefore, it enjoys the immunity from disclosure, even in proceedings initiated under the right to information act, 2005. 7. the petitioner further contended that by virtue of article 361 of the constitution of india the deliberations between the prime minister and the president enjoy complete immunity as the ..... 458 (db), delhi admn. (nct of delhi) v. manoharlal (2002) 7 scc 222, haryanafinancial corpn. v. jagdambaoil mills (2002) 3 scc 496 and nalinimahajan (dr) v. director of income tax (investigation) (2002) 257 itr 123 (del).] 17. in bharat petroleum corporation ltd and anr. v. n.r.vairamani and anr. (air 2004 sc 778), the supreme court had held that .....Tag this Judgment!
Court : Delhi
Decided on : Jul-03-2012
..... applicant informed respondent no.2 via e-mail along with other relevant documents attached thereto that as per the information received under the right to information act, 2005 respondent no.1 has not yet approved the appointment of respondent no.5 as principal. (xiv) independently on 27th april, 2009 respondent no.5 ..... -8-1, ms flats, sector-13, r.k.puram, new delhi-110066. subject: original application (oa) no.496 of 2009 under the right to information act, 2005. wp(c) 12422/2009 page 19 of 31 sir, in continuation of this office letter of even no. dated 5th may, 2009, the following points are ..... (1977) 1 scc 279; medical council of india v. sarang and ors., (2001) 8 scc 427; and bhagwan singh and anr. v. state of punjab and ors., (1999) 9 scc 573. 21. with regard to the scope of judicial review in academic matters it would also be relevant to consider the applicable ..... studies and humanities, institutions deemed to be university are at par with the state and central universities mentioned in section 2(f) of the ugc act, 1956 and no prior approval of the commission would be mandatory to start such general courses. therefore, keeping in view the recommendations made by the ..... institute, allahabad. the matter was examined with the help of an expert committee by the commission. under section 22(1) of u.g.c. act, 1956, the deemed universities are empowered to award degrees and being an autonomous organization in the academic matters they can offer courses leading to degrees specified .....Tag this Judgment!