A Presentation on Practice and Procedure before CESTAT. By Vipin Jain Advocate

Size: px
Start display at page:

Download "A Presentation on Practice and Procedure before CESTAT. By Vipin Jain Advocate"

Transcription

1 A Presentation on Practice and Procedure before CESTAT By Vipin Jain Advocate

2 Section 86 of the Finance Act, Service Tax Rules, (Alongwith Form ST-5) Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982.

3 Section 86(1) provides for the two kind of orders that are appealable before the CESTAT, viz. Order passed by a Commissioner of Central Excise under section 73 or section 83A, Order passed by a Commissioner of Central Excise (Appeals) under section 85.

4 All orders, except those specified in section 86(1) are not appealable before CESTAT. For instance Administrative orders and directions, such as an order rejecting an application for centralised registration. Decision of the Commissioner, which are not in the nature of an order. No appeal lies against order passed by the Chief commissioner of Customs and central Excise. See 2002 (145) ELT 352.

5 An interim order passed by the Commissioner (Appeals). The order must be in writing and no appeal lies against an oral order. See 1993 (64) ELT 361. An order which is not signed is not an appealable order. See 2002 (141) ELT 777. See also 2002 (143) ELT 126.

6 Whether there is any difference between the provision for appeals to the CESTAT under Chapter V of the Finance Act, 1994 as compared to the provision for Appeals under the Central Excise or Customs Act?

7 The differences between the provisions for Appeals are: Section 35B(1)(a) of the Central Excise Act, 1944 specifically provides for appeal against any decision or order passed by Commissioner of Central Excise as an adjudicating authority. These words are absent in section 86(1) with the result that only the orders and decisions passed by Commissioner of Central Excise under section 73 are appealable before CESTAT. Section 35B(1) proviso further sets out list of orders which are not appealable before the CESTAT and against which order lies before the Joint Secretary, whereas no such division as regards Service Tax Appeals.

8 Section 35B(1) proviso further provides for discretion to the CESTAT to refuse to admit an appeal, whereas no such discretion in service tax appeals. Section 35D(3) further provides that certain matters may be heard and decided by a member of the CESTAT sitting singly, whereas no such provision as regards service tax appeals.

9 What is the remedy to a party aggrieved by an order which is not appealable either before the CESTAT or the Commissioner (Appeals)? Whether a successful party can file an appeal against a finding adverse to him in the order? Are there any monetary limits below which appeals are not to be filed by the department in the CESTAT?

10 The Appeal is to be filed by the Assesse within three months of the date of receipt of the Order. In case of departmental appeal, the same has to be filed within three months of the date of receipt of the Order by the committee of chief commissioners or committee of commissioners, as the case may be.

11 Format of the Appeal Whether an Appeal which is filed in wrong form can be entertained? Enclosures to the Appeal Whether Vakalatnama has to be filed with Appeal? Signing and verifying Appeal Whether an Appeal that is not signed or verified can be entertained? Fees and stamps Whether an appeal or an application without stamp or where fees are not paid can be entertained?

12 Contents of the Memo of Appeal Statement of facts Whether the contents should be brief or descriptive? Grounds Whether a ground not taken before the lower authority can be taken? Prayer Who may be joined as respondents? Where should the Appeal be filed? Whether an appeal can be entertained without granting stay of the order under challenge?

13 Procedure to be followed when the department has to file Appeal When the order is passed by Commissioner of Central Excise under section 73 or section 83A, the same would be reviewed by a committee of two Chief Commissioners constituted by the board. In case of difference of opinion, the matter is referred to the board. When the order is passed by Commissioner of Central Excise (Appeals) under Section 85, the same would be reviewed by a committee of two Commissioners constituted by the board. In case of difference of opinion, the matter is referred to the jurisdictional chief commissioner.

14 When is it to be filed? Is it in the nature of a written reply to the appeal filed by the other side? Any fees to be paid? Whether appeal and cross-objection to be heard together?

15 Different show cause notices issued to the same person but finally disposed of under a single order. The above notices may be disposed of under separate, but identical orders. Single show cause notice issued to several persons and then disposed of under a single order.

16 Show cause notices to different parties separately but finally disposed of under a single order. Separate appeals filed by a single individual but all appeals disposed of under a single consolidated order. Separate appeals filed by different persons but heard together and disposed of by a single order as involving a common issue. Single appeal filed against several orders and disposed of under a single order without objection.

17 Different Situations Different show cause notices issued to the same person but finally disposed of under a single order. The above notices may be disposed of under separate, but identical orders. Single show cause notice issued to several persons and then disposed of under a single order. Answer one appeal - See Rule 6A of CESTAT (Procedure) Rules Since separate O-I-O, one appeal against each O-I-O. See Explanation (1) to Rule 6A of CESTAT (Procedure) Rules. Since the number of persons aggrieved are more than one, each has to file a separate Appeal. See Explanation (2) to Rule 6A of CESTAT (Procedure) Rules.

18 Different Situations Show cause notices to different parties separately but finally disposed of under a single order. Separate appeals filed by a single individual but all appeals disposed of under a single consolidated order. Answer Since the number of persons aggrieved are more than one, each has to file a separate Appeal. See Explanation (2) to Rule 6A of CESTAT (Procedure) Rules. A perusal of the wording of Rule 6A, would show that it does not matter if the Appeal filed before the Commissioner (Appeals) is against an O-I-O disposing of one SCN or more than one SCN, what matters is the number of O-I-O. and though these Appeals may be disposed of by common O-I-A, the number of Appeals before CESTAT under Rule 6 would be dependant on the number of O-I-O. See Rule 6A and Explanation (1) thereof.

19 Different Situations Separate appeals filed by different persons but heard together and disposed of by a single order as involving a common issue. Answer A perusal of the wording of Rule 6A, would show that it does not matter how many Appeals were filed. What is important is the number of persons aggrieved and the number of O-I-O. in the instant case, an Appeal should be filed by each aggrieved person against each O-I-O, even though there is a common O-I-A. See Rule 6A and Explanation (1) and (2) thereof.

20 Different Situations Single appeal filed against several orders and disposed of under a single order without objection. Answer It could be argued that as there was no objection raised at the previous stage, a Single further appeal would suffice as there was only one appeal earlier and which was disposed of under one order. However, a perusal of the Rule 6A would indicate that it is better to file an Appeal before the CESTAT under rule 6 by each person aggrieved and against each O-I-O. As there can be no estoppel against a statutory provision.

21 Stay Applications and other related applications, such as: Application seeking waiver of pre-deposit Stay of the recovery Stay of the operation of the order Application for extension of stay order Application for modification of the stay order Application for condonation of delay

22 Application for early hearing of Appeal/stay application Application for producing additional evidence or for introducing additional grounds Application for rectification of mistake Application for restoration of Appeal

23 Application for seeking implementation and enforcement of orders passed by CESTAT Application for adjournment Application for Mention Application for impleading additional parties/legal representatives.

24 Statutory provisions? Section 35F of the Central Excise Act, 1944, is made applicable to the Finance Act, 1994, vide Section 83 thereof. See Rule 28A of the CESTAT (Procedure) Rules, Format and contents. Issues: What is the remedy against an order rejecting stay and waiver of pre-deposit? Whether the amount directed to be deposited can be paid beyond the time granted for payment thereof? What amounts to undue hardship? Whether there is any distinction between stay application and application for waiver of pre-deposit? Whether the amount pre-deposited is duty?

25 How is the date of receipt to be computed? What happens when there is delay in filing Appeal? What amounts to sufficient cause? What does not amount to sufficient cause? Whether stay application can be entertained without condoning delay in filing Appeal? Whether more latitude given to COD with respect to departmental appeals?

26 See Collector, land acquisition Anantnag and another versus Mst. katiji and others, reported in 1987 (28) E.L.T. 185 (S.C.) Ordinarily a litigant does not stand to benefit by lodging an appeal late. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Every day s delay must be explained does not mean that a pedantic approach should be made. Why not every hour s delay, every second s delay? The doctrine must be applied in a rational common sense pragmatic manner.

27 When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so.

28 Who can appear? What is the dress code? What is the manner of addressing the members of the CESTAT? Request for adjournment how made Proxy counsel without Vakalatnama/authority letter Absence during hearing and consequences Importance of precedents exceptions to the rule (Per incuriam /sub silentio)

29 Some Procedural tips: Who should open the arguments? Whether the person opening the arguments make rejoinder and if so whether any restrictions? Can more than one counsel appear and plead for one party? Whether one can interrupt when the other party is arguing? Synopsis/list of dates/written submissions How to deal with new evidence?

30 Difference of opinion third member reference What is the scope of authority of the third member to whom reference has been made by the division bench? Is there any restriction on the stage at which a case can be referred to a third member in case of difference of opinion? What happens if there is difference of opinion on some procedural aspect? Such as whether an adjournment should be granted? Or whether a senior counsel can be heard in the absence of a Vakalatnama in his favour?

31 Reference to larger bench What is the jurisdiction of the large bench? Whether the bench to which a matter has been referred can return the case back on the ground that it does not find any difference of opinion?

32 Inherent power Award of costs Award of compensation Award interest Enforcement of orders

33 Is the order appealable? Who is the appellate authority? When does limitation expire for filing the appeal? If it has expired is there a provision for condonation? For what period can condonation be granted? Is time yet left for that? Has affidavit for condonation been prepared giving proper reasons? Has it been signed by the proper person who can swear to the facts, either out of personal knowledge or on information? Has the affidavit been properly verified and is designation of deponent given? Has the application been prepared in the proper form?

34 Has the appeal memorandum been prepared in the prescribed form quoting the proper provision of law? Have the facts been properly stated in the introductory part? Have the grounds been properly arranged, each argument in a separate paragraph? If there are alternate arguments have they been properly shown as such? Has the appeal memorandum been properly signed and verified by the proper person, showing his designation? Has a proper paperbook been prepared, page numbered and indexed neatly? If additional evidence is necessary, has a proper application and supporting affidavit been prepared? If additional grounds are necessary to be urged, has a proper application and supporting affidavit been prepared and signed by the proper person to swear to the facts in the affidavit? Does the appeal memorandum refer to all the supporting evidence (original as well as additional) in the paper book with proper page numbers indicated in the appropriate place? Have proper number of copies of the appeal memorandum been prepared?

35 Has the Original Order been properly affixed with the necessary court fee? Has a draft for the proper amount been purchased towards fee for the appeal? Is it necessary to prepare an application for waiver of deposit of the duty and penalty? If so, has the affidavit is support thereof been prepared? Has the application been prepared and signed by the proper person? If dispatched by post would the papers reach the appellate authority in time? If not have steps been taken to present the same in person? Has an advocate or consultant or representative signed the appeal memorandum? If so has the authority in his favour been enclosed? Is a copy of the appeal and waiver application made ready to be served on the departmental representative and the jurisdictional Commissioner? If the appeal is to be sent by regd. Post has the envelope been prepared with the full current address of the appellate authority, with acknowledgement card also?

Appeal, Review and Settlement of Cases

Appeal, Review and Settlement of Cases 1. Introduction: Chapter 31 Appeal, Review and Settlement of Cases 1.1 Like any other taxation statue, the Customs Act contains detailed provisions for judicial review, for resolution of disputes, by way

More information

SECTION 5 LIMITATION ACT, 1963 WHETHER FRONTIER OF EXPANSION ARE EMERGING. by Pradeep K Mittal, B.Com, LLB, FCS* Advocate

SECTION 5 LIMITATION ACT, 1963 WHETHER FRONTIER OF EXPANSION ARE EMERGING. by Pradeep K Mittal, B.Com, LLB, FCS* Advocate SECTION 5 LIMITATION ACT, 1963 WHETHER FRONTIER OF EXPANSION ARE EMERGING by Pradeep K Mittal, B.Com, LLB, FCS* Advocate Generally, in various legislations, the procedure is prescribed for filing an appeal

More information

Adjudication and appeals. R. Krishnan Advocate supreme court (Customs, excise and service tax)

Adjudication and appeals. R. Krishnan Advocate supreme court (Customs, excise and service tax) Adjudication and appeals R. Krishnan Advocate supreme court (Customs, excise and service tax) Adjudication and appeals in indirect taxes Procedure in customs/ excise and service tax different from direct

More information

CUSTOM EXCIE & SERVICE TAX APPELLATE TRIBUNAL. CA. PIYUSH.S. CHHAJED.FCA., DISA Chartered Accountant

CUSTOM EXCIE & SERVICE TAX APPELLATE TRIBUNAL. CA. PIYUSH.S. CHHAJED.FCA., DISA Chartered Accountant CUSTOM EXCIE & SERVICE TAX APPELLATE TRIBUNAL CA. PIYUSH.S. CHHAJED.FCA., DISA Chartered Accountant Introduction The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) was formerly the Customs,

More information

BEFORE HON BLE MR JUSTICE HRISHIKESH ROY

BEFORE HON BLE MR JUSTICE HRISHIKESH ROY IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Civil Revision Petition No. 47/2010 1. Baba Sri Ramdeo Mandir Trust, A Religious and Charitable Trust created by

More information

24 Appeals and Revision

24 Appeals and Revision 24 Appeals and Revision The assessee is given a right of appeal by the Act where he feels aggrieved by the order of the assessing authority. However, the assessee has no inherent right of appeal unless

More information

DEBTS RECOVERY TRIBUNAL (PROCEDURE) RULES, (1) These rules may be called the Debts Recovery Tribunal (Procedure) Rules, 1993.

DEBTS RECOVERY TRIBUNAL (PROCEDURE) RULES, (1) These rules may be called the Debts Recovery Tribunal (Procedure) Rules, 1993. DEBTS RECOVERY TRIBUNAL (PROCEDURE) RULES, 1993 In exercise of the powers conferred by sub-sections(1) and (2) of section 36 of the Recovery of Debts Due to Banks and Financial Institution Ordinance, 1993

More information

CA Final Paper 7 Direct Tax Laws Chapter 24 CA.Aseem Chawla / CA. Anuj Mathur

CA Final Paper 7 Direct Tax Laws Chapter 24 CA.Aseem Chawla / CA. Anuj Mathur CA Final Paper 7 Direct Tax Laws Chapter 24 CA.Aseem Chawla / CA. Anuj Mathur 1 Understanding Basic Framework of Appellate Remedies under the Income Tax Act, 1961 Understanding procedure and aspects relating

More information

NOTIFICATION MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION INTELLECTUAL PROPERTY APPELLATE BOARD

NOTIFICATION MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION INTELLECTUAL PROPERTY APPELLATE BOARD PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) MINISTRY OF COMMERCE AND INDUSTRY (Department Of Industrial Policy And Promotion ) NOTIFICATION NEW DELHI, THE 5 th

More information

Part 44 Alberta Divorce Rules

Part 44 Alberta Divorce Rules R561.1-562.1 Part 44 Alberta Divorce Rules Forms will be found in Schedule B Definitions 561.1 In this Part, (a) Act means the Divorce Act (Canada) (RSC 1985, c3 (2nd) Supp.); (b) divorce proceeding means

More information

IN THE GAUHATI HIGH COURT

IN THE GAUHATI HIGH COURT IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM; NAGALAND; MIZORAM & ARUNACHAL PRADESH) I.A. (Civil) 82/2016 In MAC APP SL. NO. 272049, I.A. (C) /2016, CAVT. 410/2016 Cholamandalam MS General Insurance

More information

income tax procedure starts with the Assessee filing Return of income. The first stage after the filing of Return of income is the Assessement of the

income tax procedure starts with the Assessee filing Return of income. The first stage after the filing of Return of income is the Assessement of the INTRODUCTION The income tax procedure starts with the Assessee filing Return of income. The first stage after the filing of the Return of income is the Assessement of the same by the Assessing Authorities.

More information

By Dhaval Shah, B.Com(FM), ACA.

By Dhaval Shah, B.Com(FM), ACA. APPEALS BEFORE CIT(A) and ITAT By Dhaval Shah, B.Com(FM), ACA. Background Dispute Resolution Process Whocanfileanappeal Remedies available to the assessee against the order of the Assessing Officer 2 Dispute

More information

THE PUNJAB RIGHT TO SERVICE ACT, 2011 ( PUNJAB ACT NO.24 OF 2011.) A ACT

THE PUNJAB RIGHT TO SERVICE ACT, 2011 ( PUNJAB ACT NO.24 OF 2011.) A ACT PART-1 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFIARS, PUNJAB Notification The 20 th October, 2011 No.37-leg/2011- The following act of the Legislature of the State of Punjab received the assent of the Punjab

More information

NOTIFICATION Shimla -2, the 21st January, 2006

NOTIFICATION Shimla -2, the 21st January, 2006 (Authoritative English Text) GOVERNMENT OF HIMACHAL PRADESH ADMINISTRATIVE REFORMS DEPARTMENT NOTIFICATION Shimla -2, the 21st January, 2006 No. PER (AR) F (7) -2/98-Vol.1. - In exercise of the powers

More information

COURT OF APPEAL RULES 2009

COURT OF APPEAL RULES 2009 COURT OF APPEAL RULES 2009 Court of Appeal Rules 2009 Arrangement of Rules COURT OF APPEAL RULES 2009 Arrangement of Rules Rule PART I - PRELIMINARY 7 1 Citation and commencement... 7 2 Interpretation....

More information

No. 1/5/2016-IR Govt. of India Mlnistrty of Personnel, Public Grievances & Pensions Department of Personnel & Training

No. 1/5/2016-IR Govt. of India Mlnistrty of Personnel, Public Grievances & Pensions Department of Personnel & Training No. 1/5/2016-IR Govt. of India Mlnistrty of Personnel, Public Grievances & Pensions Department of Personnel & Training CIRCULAR North Block, New Delhi Dated the 31 st March, 2017 Subject:- Framing RI"

More information

LABOUR COURT RULES, 2017 ARRANGEMENT OF RULES PART I PRELIMINARY

LABOUR COURT RULES, 2017 ARRANGEMENT OF RULES PART I PRELIMINARY Statutory Instrument 150 of 2017 LABOUR COURT RULES, 2017 SI 150/2017, 8/2018. ARRANGEMENT OF RULES PART I PRELIMINARY Rule 1. Title. 2. Application. 3. Interpretation. 4. Computation of time and certain

More information

¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 57

¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 57 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 57 (8) Central Registry means the registry in which all the applications or petitions and documents are received by the Registrar for allocation to the concerned

More information

CM No.22555/2015 (Exemption) 3. Allowed, subject to all just exceptions. 4. The application stands disposed of.

CM No.22555/2015 (Exemption) 3. Allowed, subject to all just exceptions. 4. The application stands disposed of. $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 21. + CUSAA 20/2015 PRINCIPAL COMMISSIONER OF CUSTOM... Appellant Through: Mr Satish Kumar, Senior Standing Counsel. versus RISO INDIA PVT. LTD.... Respondent

More information

Ethnic Relations Commission Tribunal Cap.38:02 3

Ethnic Relations Commission Tribunal Cap.38:02 3 Ethnic Relations Commission Tribunal Cap.38:02 3 CHAPTER 38:02 ETHNIC RELATIONS COMMISSION TRIBUNAL ACT ARRANGEMENT OF SECTIONS SECTION 1. Short title. 2. Establishment of the Ethnic Relations Commission

More information

LIMITATION ACT, 1963 WHETHER APPLICABLE TO PROCEEDINGS BEFORE TRIBUNAL AND QUASI-JUDICIAL AUTHORITIES? Pradeep K Mittal, B.Com, LLB, FCS* Advocate

LIMITATION ACT, 1963 WHETHER APPLICABLE TO PROCEEDINGS BEFORE TRIBUNAL AND QUASI-JUDICIAL AUTHORITIES? Pradeep K Mittal, B.Com, LLB, FCS* Advocate LIMITATION ACT, 1963 WHETHER APPLICABLE TO PROCEEDINGS BEFORE TRIBUNAL AND QUASI-JUDICIAL AUTHORITIES? by Pradeep K Mittal, B.Com, LLB, FCS* Advocate A question has been often been debated as to whether

More information

Appeals and Revision. Chapter XVIII

Appeals and Revision. Chapter XVIII Chapter XVIII Appeals and Revision Sections 107. Appeals to Appellate Authority 108. Powers of Revisional Authority 109. Constitution of Appellate Tribunal and Benches thereof 110. President and Members

More information

Through: Mr. Sanjay Poddar, Senior Advocate with Mr.Sanjay Kumar Pathak, Ms.K.Kaumudi Kiran, Mr.Mohitrao Jadhav and Ms.Navlin Swain, Advocates.

Through: Mr. Sanjay Poddar, Senior Advocate with Mr.Sanjay Kumar Pathak, Ms.K.Kaumudi Kiran, Mr.Mohitrao Jadhav and Ms.Navlin Swain, Advocates. IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : LIMITATION ACT Reserved on: November 24, 201 Pronounced on: December 21, 2011 C.M. No. 4262/2011 & C.M. No.11018/2010 in LA. App. No.655/2010 UNION OF

More information

SOCIAL, WOMEN AND SC S WELFARE DEPARTMENT. NOTIFICATION Shimla-2, the 9 th August, 2002

SOCIAL, WOMEN AND SC S WELFARE DEPARTMENT. NOTIFICATION Shimla-2, the 9 th August, 2002 [Authoritative English Text of this Department Notification No. Kalyan-A(3)-5/96-IV dated 9-8-2002 as required under clause (3) of Article 348 of the Constution of India]. SOCIAL, WOMEN AND SC S WELFARE

More information

COURT OF APPEAL RULES, 1997 (C.I 19)

COURT OF APPEAL RULES, 1997 (C.I 19) COURT OF APPEAL RULES, 1997 (C.I 19) IN exercise of the powers conferred on the Rules of Court Committee by Article 157(2) of the Constitution these Rules are made this 24th day of July, 1997. PART I-GENERAL

More information

RULES OF PROCEDURE OF THE UNITED NATIONS APPEALS TRIBUNAL

RULES OF PROCEDURE OF THE UNITED NATIONS APPEALS TRIBUNAL RULES OF PROCEDURE OF THE UNITED NATIONS APPEALS TRIBUNAL (As adopted by the General Assembly in Resolution 64/119 on 16 December 2009 and amended by the General Assembly in Resolution 66/107 on 9 December

More information

GOVERNMENT GAZETTE REPUBLIC OF NAMIBIA

GOVERNMENT GAZETTE REPUBLIC OF NAMIBIA GOVERNMENT GAZETTE OF THE REPUBLIC OF NAMIBIA N$15.20 WINDHOEK - 7 November 2014 No. 5608 CONTENTS Page GOVERNMENT NOTICES No. 227 Amendment of Rules of High Court of Namibia: High Court Act, 1990... 1

More information

LATIN DICTIONARY - PROVERBS IN ENGLISH

LATIN DICTIONARY - PROVERBS IN ENGLISH CONTENTS u Acknowledgement I-5 u Preface I-7 u Chapter-heads I-9 1 APPEALS AT A GLANCE 1.1 Appeals at a glance 1 2 LATIN DICTIONARY - PROVERBS IN ENGLISH u Latin Dictionary - Proverbs in English 2 3 RULES

More information

PART 6: RESOLVING ISSUES AND PRESERVING RIGHTS

PART 6: RESOLVING ISSUES AND PRESERVING RIGHTS PART 6: RESOLVING ISSUES AND PRESERVING RIGHTS What this Part is about: This Part is designed to resolve issues and questions arising in the course of a Court action. It includes rules describing how applications

More information

THE GUJARAT HIGH COURT RULES, 1993

THE GUJARAT HIGH COURT RULES, 1993 In supersession of the Bombay High Court Appellate Side Rules, 1960 as made applicable to this High Court and as amended from time to time, the Honourable the Chief Justice and Judges of the High Court

More information

DRAFT RULES UNDER COMPANIES ACT, 2013 CHAPTER XXVII

DRAFT RULES UNDER COMPANIES ACT, 2013 CHAPTER XXVII 1 DRAFT RULES UNDER COMPANIES ACT, 2013 CHAPTER XXVII NATIONAL COMPANY LAW TRIBUNAL RULES, 2013 In exercise of the powers conferred by section 469 read with section 408 of Companies Act, 2013 the Central

More information

THE INDUSTRIAL COURT (PROCEDURE) RULES, Citation. These Rules may be cited as the Industrial Court (Procedure) Rules, 2010.

THE INDUSTRIAL COURT (PROCEDURE) RULES, Citation. These Rules may be cited as the Industrial Court (Procedure) Rules, 2010. The Industrial Court (procedure) Rules, 2010 Published On: Fri 28, May, 2010 IN EXERCISE of the powers conferred by section 21 (4) of the Labour Institutions Act, 2007, the Rules Board, in consultation

More information

KSJ Metal Impex (P.) Ltd. v. Under Secretary (Cus.), M.F. (D.R.) [2013] 40 taxmann.com 199 (Mad.) (para

KSJ Metal Impex (P.) Ltd. v. Under Secretary (Cus.), M.F. (D.R.) [2013] 40 taxmann.com 199 (Mad.) (para Excise & Customs : Where refund of SAD duty under exemption Notification No. 102/2007-Cus. was granted belatedly, assessee was eligible for interest on belated refund under section 27A of Customs Act,

More information

THE SUPREME COURT ACT, 2011

THE SUPREME COURT ACT, 2011 LAWS OF KENYA THE SUPREME COURT ACT, 2011 NO. 7 OF 2011 Revised Edition 2012 (2011) Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org 2 No.

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : EXCISE ACT, 1944 CENTRAL EXCISE ACT CASE NOS. 48/2012 & 49/2012 Date of decision: 2nd August, 2013

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : EXCISE ACT, 1944 CENTRAL EXCISE ACT CASE NOS. 48/2012 & 49/2012 Date of decision: 2nd August, 2013 IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : EXCISE ACT, 1944 CENTRAL EXCISE ACT CASE NOS. 48/2012 & 49/2012 Date of decision: 2nd August, 2013 HINDUSTAN INSECTICIEDES LTD.... Appellant Through Mr.

More information

PART II Procedure and Practice CHAPTER VI. General Rules regarding Applications and Affidavits

PART II Procedure and Practice CHAPTER VI. General Rules regarding Applications and Affidavits 14 PART II Procedure and Practice CHAPTER VI General Rules regarding Applications and Affidavits 1. Every application to the High Court shall be a petition written in the English language. 2. Every petition

More information

An Binse Luachála VALUATION TRIBUNAL

An Binse Luachála VALUATION TRIBUNAL An Binse Luachála VALUATION TRIBUNAL VALUATION ACT, 2001 (APPEALS) RULES, 2008 and GUIDELINES FOR THE HEARING OF APPEALS Valuation Tribunal - Rules and Guidelines Index Topic Rule Page Guideline Page Adjournments

More information

CHAPTER XII. Preparation of Paper Books (A) GENERAL. 1. Paper books shall when printed be in accordance with the following directions :--

CHAPTER XII. Preparation of Paper Books (A) GENERAL. 1. Paper books shall when printed be in accordance with the following directions :-- 39 CHAPTER XII Preparation of Paper Books (A) GENERAL 1. Paper books shall when printed be in accordance with the following directions :-- (a) The size shall be 32 by 64 cms. of foolscap folio. (b) The

More information

Q. 1 - State the procedure for registration of manufacture under the Central Excise Act. (May 2008, May 2005)

Q. 1 - State the procedure for registration of manufacture under the Central Excise Act. (May 2008, May 2005) Q. 1 - State the procedure for registration of manufacture under the Central Excise Act. (May 2008, May 2005) Registration (Central Excise): A. Rule 9 of Central Excise Rules,2002 gives procedure for Registration.-

More information

NOTICE IS HEREBY GIVEN PURSUANT TO THE AUTHORITY. VESTED IN the Environmental Control Board by Section 1049-a

NOTICE IS HEREBY GIVEN PURSUANT TO THE AUTHORITY. VESTED IN the Environmental Control Board by Section 1049-a NOTICE OF PROMULGATION OF AMENDMENTS TO THE RULES OF PROCEDURE OF THE ENVIRONMENTAL CONTROL BOARD, CHAPTER 3 OF TITLE 48 OF THE RULES OF THE CITY OF NEW YORK NOTICE IS HEREBY GIVEN PURSUANT TO THE AUTHORITY

More information

J.B. Nagar CPE Study Circle. AIPMA House, Andheri, Mumbai On 05 th April, 2015

J.B. Nagar CPE Study Circle. AIPMA House, Andheri, Mumbai On 05 th April, 2015 Organised dby J.B. Nagar CPE Study Circle At AIPMA House, Andheri, Mumbai On 05 th April, 2015 APPEALS TheincometaxprocedurestartswiththeAssesseefiling Return of income. The first stage after the filing

More information

CHAPTER XVII. Appeals to the High Court And Superintendence and. revision and transfer of cases by the High Court. Jail Petitions

CHAPTER XVII. Appeals to the High Court And Superintendence and. revision and transfer of cases by the High Court. Jail Petitions CHAPTER XVII Appeals to the High Court And Superintendence and revision and transfer of cases by the High Court Jail Petitions 1. Every officer in charge of jail on receiving a petition of appeal or a

More information

Delhi Judicial Services Main Exam 2007 Civil Law II

Delhi Judicial Services Main Exam 2007 Civil Law II Delhi Judicial Services Main Exam 2007 Civil Law II Q. 1 A let out his residential house in Delhi to B vide registered lease deed dated 15-3-1992. This lease was for a period of three years commencing

More information

BELIZE BANKRUPTCY ACT CHAPTER 244 REVISED EDITION 2003 SHOWING THE SUBSIDIARY LAWS AS AT 31ST OCTOBER, 2003

BELIZE BANKRUPTCY ACT CHAPTER 244 REVISED EDITION 2003 SHOWING THE SUBSIDIARY LAWS AS AT 31ST OCTOBER, 2003 BELIZE BANKRUPTCY ACT CHAPTER 244 REVISED EDITION 2003 SHOWING THE SUBSIDIARY LAWS AS AT 31ST OCTOBER, 2003 This is a revised edition of the Subsidiary Laws, prepared by the Law Revision Commissioner under

More information

RULES OF TENNESSEE DEPARTMENT OF STATE ADMINISTRATIVE PROCEDURES DIVISION

RULES OF TENNESSEE DEPARTMENT OF STATE ADMINISTRATIVE PROCEDURES DIVISION RULES OF TENNESSEE DEPARTMENT OF STATE ADMINISTRATIVE PROCEDURES DIVISION CHAPTER 1360-04-01 UNIFORM RULES OF PROCEDURE FOR HEARING CONTESTED CASES BEFORE STATE ADMINISTRATIVE AGENCIES TABLE OF CONTENTS

More information

THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, 2015

THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, 2015 AS PASSED BY LOK SABHA ON 11 MAY, Bill No. 84-C of THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, ARRANGEMENT OF CLAUSES CHAPTER I CLAUSES PRELIMINARY 1. Short title,

More information

BE it enacted by Parliament in the Thirty-second Year of the Republic of India as follows:-- CHAPTER I PRELIMINARY

BE it enacted by Parliament in the Thirty-second Year of the Republic of India as follows:-- CHAPTER I PRELIMINARY THE CINE-WORKERS AND CINEMA THEATRE WORKERS (REGULATION OF EMPLOYMENT) ACT, 1981 ACT NO. 50 OF 1981 [24th December, 1981.] An Act to provide for the regulation of the conditions of employment of certain

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 8875/2009 & CM 6241/2009. versus

IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 8875/2009 & CM 6241/2009. versus IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 8875/2009 & CM 6241/2009 Reserved on: 9 th February 2010 Decision on: 22 nd February 2010 MOUNT EVEREST MINERAL WATER LTD.... Petitioner Through: Mr. Sanjay

More information

Through : Mr. A.K.Singla, Sr.Advocate with Mr.Pankaj Gupta and Ms.Promila K.Dhar Advocates. Versus

Through : Mr. A.K.Singla, Sr.Advocate with Mr.Pankaj Gupta and Ms.Promila K.Dhar Advocates. Versus IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : PROVIDENT FUND MATTER Writ Petition (C) Nos.670, 671 & 672/2007 Reserved on : 01.02.2007 Date of decision : 09.02.2007 IN THE MATTER OF : PRUDENTIAL SPINNERS

More information

STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION

STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION CONSOLIDATED VERSION OF THE STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION This text contains the consolidated version of Protocol (No 3) on the Statute of the Court of Justice of the European Union,

More information

CONTEMPT APPLICATION No. 09 OF Ram Gopal Sharma. Applicant. Versus. Sh Sanjay Mitra IAS (WB:82), Defence Secretary, 101-A, South

CONTEMPT APPLICATION No. 09 OF Ram Gopal Sharma. Applicant. Versus. Sh Sanjay Mitra IAS (WB:82), Defence Secretary, 101-A, South 1 Court No. 1 HON BLE ARMED FORCES TRIBUNAL, REGIONAL BENCH, LUCKNOW CONTEMPT APPLICATION No. 09 OF 2018 Ram Gopal Sharma. Applicant Versus Sh Sanjay Mitra IAS (WB:82), Defence Secretary, 101-A, South

More information

(1 December to date) CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA, 1996

(1 December to date) CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA, 1996 (1 December 2003 - to date) CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA, 1996 (Gazette No. 17678, Notice No. 2083 dated 18 December 1996. Commencement date: 4 February 1997 unless otherwise indicated)

More information

DRAFT RULES UNDER THE COMPANIES ACT, 2013

DRAFT RULES UNDER THE COMPANIES ACT, 2013 DRAFT RULES UNDER THE COMPANIES ACT, 2013 CHAPTER XX COMPANIES (WINDING UP) RULES 2013 Ministry of Corporate Affairs Notification New Delhi Dated GSR No..:- In exercise of the powers conferred by section

More information

BERMUDA RULES OF THE COURT OF APPEAL FOR BERMUDA BX 1 / 1965

BERMUDA RULES OF THE COURT OF APPEAL FOR BERMUDA BX 1 / 1965 QUO FA T A F U E R N T BERMUDA RULES OF THE COURT OF APPEAL FOR BERMUDA BX 1 / 1965 [made under section 9 of the Court of Appeal Act 1964 and brought into operation on 2 August 1965] TABLE OF CONTENTS

More information

Supreme Court Rules, 1980

Supreme Court Rules, 1980 Supreme Court Rules, 1980 SUPREME COURT OF PAKISTAN NOTIFICATION Rawalpindi, the 20th November, 1980 THE SUPREME COURT, RULES, 1980 S.R.O.1159(I)/80. In exercise of the powers conferred under Article 191

More information

Special Appeal No. 390 of 2018

Special Appeal No. 390 of 2018 Reserved IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Special Appeal No. 390 of 2018 Paresh Tripathi Appellant Versus Mahesh Chandra Sharma and others. Respondents Mr. C.K. Sharma, Advocate for the appellant.

More information

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD Special Civil Application No of 2015 AUTOMARK INDUSTRIES (I) LTD Vs STATE OF GUJARAT AND 3 Harsha Deva

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD Special Civil Application No of 2015 AUTOMARK INDUSTRIES (I) LTD Vs STATE OF GUJARAT AND 3 Harsha Deva IN THE HIGH COURT OF GUJARAT AT AHMEDABAD Special Civil Application No.13641 of 2015 AUTOMARK INDUSTRIES (I) LTD Vs STATE OF GUJARAT AND 3 Harsha Devani & A G Uraizee, JJ Appellants Rep by: Mr SN Soparkar,

More information

1. Amendments to the Rules of Procedure of the European Union Civil Service Tribunal of 14 January 2009 (OJ L 24 of , p.

1. Amendments to the Rules of Procedure of the European Union Civil Service Tribunal of 14 January 2009 (OJ L 24 of , p. RULES OF PROCEDURE OF THE EUROPEAN UNION CIVIL SERVICE TRIBUNAL This edition consolidates: the Rules of Procedure of the European Union Civil Service Tribunal of 25 July 2007 (OJ L 225 of 29.8.2007, p.

More information

National Company Law Tribunal. HITESH BUCH & ASSOCIATES Company Secretaries

National Company Law Tribunal. HITESH BUCH & ASSOCIATES Company Secretaries National Company Law Tribunal Genesis On 22 nd Oct 1999, a Committee consisting of experts to examine the then existing law relating to winding up proceedings of companies under the Chairmanship of Shri

More information

IN THE GAUHATI HIGH COURT (THE HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) WP (C) No of 2015

IN THE GAUHATI HIGH COURT (THE HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) WP (C) No of 2015 IN THE GAUHATI HIGH COURT (THE HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) WP (C) No. 2842 of 2015 Md. Sahid Ali, S/o. Late Akbar Ali, R/o. Village- nmerapani Fareshtablak, P.S.- Merapani,

More information

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 20th December, 2016

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 20th December, 2016 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 20th December, 2016 G.S.R. 1159(E). In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18

More information

pc. CIVIL APPEAL NO. 1 OF 2002 (Original Civil Appeal No. 37 of 2001 IIala District Court before Mr. Mnengo H.M.)

pc. CIVIL APPEAL NO. 1 OF 2002 (Original Civil Appeal No. 37 of 2001 IIala District Court before Mr. Mnengo H.M.) AT DAR ES SALAAM pc. CIVIL APPEAL NO. 1 OF 2002 (Original Civil Appeal No. 37 of 2001 IIala District Court before Mr. Mnengo H.M.) CHARLES MOSES.... APPELLANT I APPLICANT VERSUS Date of last order - 21/12/2007

More information

The last date for submission of the bids is at

The last date for submission of the bids is at Government of India Office of the Commissioner, Central Excise & Service Tax (Audit) :: Patna 3 rd Floor, Central Revenue Building (Annexe), Birchand Patel Path, Patna - 01 Notice for inviting Tender for

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : SUIT FOR RECOVERY Date of decision: 17th July, 2013 RFA 383/2012. Versus

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : SUIT FOR RECOVERY Date of decision: 17th July, 2013 RFA 383/2012. Versus IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : SUIT FOR RECOVERY Date of decision: 17th July, 2013 RFA 383/2012 DESIGN WORKS Through: Mr. Kuldeep Kumar, Adv.... Appellant Versus ICICI BANK LTD... Respondent

More information

KSR & Co Company Secretaries LLP PRACTISING COMPANY SECRETARIES & TRADE MARK AGENTS COIMBATORE & CHENNAI

KSR & Co Company Secretaries LLP PRACTISING COMPANY SECRETARIES & TRADE MARK AGENTS COIMBATORE & CHENNAI KSR & Co Company Secretaries LLP PRACTISING COMPANY SECRETARIES & TRADE MARK AGENTS COIMBATORE & CHENNAI Assuring Assuring Compliances Compliances & Solutions & Solutions Beyond Beyond Challenge Challenge

More information

ADMINISTRATIVE DIRECTION NO. 2008/6. The Special Representative of the Secretary-General,

ADMINISTRATIVE DIRECTION NO. 2008/6. The Special Representative of the Secretary-General, UNITED NATIONS United Nations Interim Administration Mission in Kosovo UNMIK NATIONS UNIES Mission d Administration Intérimaire des Nations Unies au Kosovo UNMIK/AD/2008/6 11 June 2008 ADMINISTRATIVE DIRECTION

More information

FINAL ORDER NO /2014 APPEAL NO. E/58979 OF 2013 SEPTEMBER 3, 2014

FINAL ORDER NO /2014 APPEAL NO. E/58979 OF 2013 SEPTEMBER 3, 2014 Cenvat Credit : If sales are on FOR basis, with risk being borne by manufacturer till delivery to customer and composite value of sales includes value of freight involved in delivery at customer's premises,

More information

THE STATUTES OF THE REPUBLIC OF SINGAPORE ARBITRATION ACT (CHAPTER 10)

THE STATUTES OF THE REPUBLIC OF SINGAPORE ARBITRATION ACT (CHAPTER 10) THE STATUTES OF THE REPUBLIC OF SINGAPORE ARBITRATION ACT (CHAPTER 10) (Original Enactment: Act 37 of 2001) REVISED EDITION 2002 (31st July 2002) Prepared and Published by THE LAW REVISION COMMISSION UNDER

More information

Ch. 197 PRACTICE AND PROCEDURE 37. Subpart L. STATE HEALTH FACILITY HEARING BOARD 197. PRACTICE AND PROCEDURE Authority

Ch. 197 PRACTICE AND PROCEDURE 37. Subpart L. STATE HEALTH FACILITY HEARING BOARD 197. PRACTICE AND PROCEDURE Authority Ch. 197 PRACTICE AND PROCEDURE 37 Subpart L. STATE HEALTH FACILITY HEARING BOARD Chap. Sec. 197. PRACTICE AND PROCEDURE... 197.1 The provisions of this Subpart L issued under the Health Care Facilities

More information

IN THE HIGH COURT OF KARNATAKA, BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE ARAVIND KUMAR C.S.T.A.NO.

IN THE HIGH COURT OF KARNATAKA, BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE ARAVIND KUMAR C.S.T.A.NO. 1 R IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 24 TH DAY OF JUNE, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE ARAVIND KUMAR C.S.T.A.NO.7/2014 BETWEEN: COMMISSIONER

More information

PROTOCOL (No 3) ON THE STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION

PROTOCOL (No 3) ON THE STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION C 83/210 Official Journal of the European Union 30.3.2010 PROTOCOL (No 3) ON THE STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION THE HIGH CONTRACTING PARTIES, DESIRING to lay down the Statute of

More information

ADMINISTRATIVE RULES FOR CONTESTED CASE HEARINGS MUNICIPAL EMPLOYEES RETIREMENT SYSTEM OF MICHIGAN. Effective June 1, 2016 Amended June 19, 2017

ADMINISTRATIVE RULES FOR CONTESTED CASE HEARINGS MUNICIPAL EMPLOYEES RETIREMENT SYSTEM OF MICHIGAN. Effective June 1, 2016 Amended June 19, 2017 ADMINISTRATIVE RULES FOR CONTESTED CASE HEARINGS MUNICIPAL EMPLOYEES RETIREMENT SYSTEM OF MICHIGAN Effective June 1, 2016 Amended June 19, 2017 TABLE OF CONTENTS Rule 1 Scope... 3 Rule 2 Construction of

More information

RULES OF THE TENNESSEE DEPARTMENT OF INTELLECTUAL AND DEVELOPMENTAL DISABILITIES OFFICE OF GENERAL COUNSEL

RULES OF THE TENNESSEE DEPARTMENT OF INTELLECTUAL AND DEVELOPMENTAL DISABILITIES OFFICE OF GENERAL COUNSEL RULES OF THE TENNESSEE DEPARTMENT OF INTELLECTUAL AND DEVELOPMENTAL DISABILITIES OFFICE OF GENERAL COUNSEL CHAPTER 0465-03 OFFICE OF ADMINISTRATIVE APPEALS TABLE OF CONTENTS 0465-03-.01 Appeals Generally

More information

S17-65 [Issue 1] STATE CORPORATIONS APPEAL TRIBUNAL RULES, 2001 ARRANGEMENT OF RULES Rule SCHEDULES FIRST SCHEDULE

S17-65 [Issue 1] STATE CORPORATIONS APPEAL TRIBUNAL RULES, 2001 ARRANGEMENT OF RULES Rule SCHEDULES FIRST SCHEDULE STATE CORPORATIONS APPEAL TRIBUNAL RULES, 2001 [Rev. 2012] ARRANGEMENT OF RULES CAP. 446 Rule 1. Citation. 2. Interpretation. 3. Quorum. 4. Form of Appeal. 5. Register of appeals. 6. Filing of Memorandum.

More information

FORM NCLAT- 1 [See Rule 22] Memorandum of Appeal Preferred under Section 421 of The Companies Act, 2013 IN THE NATIONAL COMPANY LAW APPELLATE TRIBUNAL

FORM NCLAT- 1 [See Rule 22] Memorandum of Appeal Preferred under Section 421 of The Companies Act, 2013 IN THE NATIONAL COMPANY LAW APPELLATE TRIBUNAL ¹Hkkx II [k.m 3(i)º Hkkjr dk jkti=k % vlk/kj.k 35 SCHEDULE OF FEES S.No. Section of the Companies Act, 2013/ Rule Nature of Appeal etc Fees (in Rupees) Protection of employee during 1. Sec. 218(3)) investigation

More information

GST. By CA. B S Mylar. FCA. C A B.S.Mylar B.Com. FCA

GST. By CA. B S Mylar. FCA. C A B.S.Mylar B.Com. FCA GST By CA. B S Mylar. FCA 1 2 Miscellaneous Provisions Common Portal Sec 146 3 Sec 146 r/w Notification No 04/2017 www.gst.gov.in for facilitating 1. Registration, 2. Payment of tax, 3. Furnishing of returns,

More information

[Published in Part II, Section 3, sub-section (i) of the Gazette of India, Extraordinary] GOVERNMENT OF INDIA MINISTRY OF POWER.

[Published in Part II, Section 3, sub-section (i) of the Gazette of India, Extraordinary] GOVERNMENT OF INDIA MINISTRY OF POWER. [Published in Part II, Section 3, sub-section (i) of the Gazette of India, Extraordinary] GOVERNMENT OF INDIA MINISTRY OF POWER Notification New Delhi, the 22nd January, 2007 G.S.R. 33(E).- In exercise

More information

GOVERNMENT NOTICE NO. 57 published on 20/4/2001. THE TAX REVENUE APPEALS ACT (No. 15 OF 2000) RULES. (Made under section 33)

GOVERNMENT NOTICE NO. 57 published on 20/4/2001. THE TAX REVENUE APPEALS ACT (No. 15 OF 2000) RULES. (Made under section 33) GOVERNMENT NOTICE NO. 57 published on 20/4/2001 THE TAX REVENUE APPEALS ACT (No. 15 OF 2000) RULES (Made under section 33) THE TAX REVENUE APPEALS BOARD RULES, 2001 PART I PRELIMINARY PROVISIONS Citation

More information

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Vishal Garg and others Petitioners

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Vishal Garg and others Petitioners CWP No.19770 of 2015 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.19770 of 2015 Date of decision: September 29, 2015 Vishal Garg and others Petitioners Union of India and another..respondents

More information

Government of India, Ministry of Communications & Information Technology, National Informatics Centre **** CIRCULAR

Government of India, Ministry of Communications & Information Technology, National Informatics Centre **** CIRCULAR Government of India, Ministry of Communications & Information Technology, National Informatics Centre **** CIRCULAR A Block, CGO Complex New Delhi- 110003. Dated: 31/10/2005 Subject: Setting up of Basic

More information

TAX APPEALS TRIBUNAL ACT

TAX APPEALS TRIBUNAL ACT NO. 40 OF 2013 TAX APPEALS TRIBUNAL ACT SUBSIDIARY LEGISLATION List of Subsidiary Legislation Page 1. (Appeals to the High Court) Rules, 2015... T1A 21 2. s (Procedure) Rules, 2015...T1A 25 [Rev. 2016]

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI. CEAC No.6/2007 & CM No.8908/2008. Date of Hearing : April 16, Date of Decision : April 22, 2009

IN THE HIGH COURT OF DELHI AT NEW DELHI. CEAC No.6/2007 & CM No.8908/2008. Date of Hearing : April 16, Date of Decision : April 22, 2009 IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : Central Excise Act, 1944 CEAC No.6/2007 & CM No.8908/2008 Date of Hearing : April 16, 2009 Date of Decision : April 22, 2009 COMMISSIONER OF CENTRAL EXCISE...

More information

Department of Labor Relations TABLE OF CONTENTS. Connecticut State Labor Relations Act. Article I. Description of Organization and Definitions

Department of Labor Relations TABLE OF CONTENTS. Connecticut State Labor Relations Act. Article I. Description of Organization and Definitions Relations TABLE OF CONTENTS Connecticut State Labor Relations Act Article I Description of Organization and Definitions Creation and authority....................... 31-101- 1 Functions.................................

More information

Rules for the Permanent Appeal Committee for The Liberal Party of Canada

Rules for the Permanent Appeal Committee for The Liberal Party of Canada Rules for the Permanent Appeal Committee for The Liberal Party of Canada 1. Definitions In the rules, appeal means any request to review any matter or decision made during the process of selection of candidates

More information

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L)NO OF 2014

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L)NO OF 2014 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L)NO. 2348 OF 2014 wp-2348-2014.sxw Mumbai Metropolitan Region Development Authority.. Petitioner. V/s. The

More information

JUDGMENT. (Hon ble Arijit Pasayat, J.) Leave granted.

JUDGMENT. (Hon ble Arijit Pasayat, J.) Leave granted. 2009 NTN (Vol. 40) [IN THE SUPREME COURT OF INDIA] Hon ble Arijit Pasayat & Hon ble Lokeshwar Singh Panta, JJ. Civil Appeal No. 5166 of 2006 with Civil Appeal No. 5167 of 2006 Benara Valves Ltd. & Others

More information

THE ADMINISTRATIVE TRIBUNALS ACT, 1985 ACT NO. 13 OF 1985 [27th February, 1985.]

THE ADMINISTRATIVE TRIBUNALS ACT, 1985 ACT NO. 13 OF 1985 [27th February, 1985.] THE ADMINISTRATIVE TRIBUNALS ACT, 1985 ACT NO. 13 OF 1985 [27th February, 1985.] An Act to provide for the adjudication or trial by Administrative Tribunals of disputes and complaints with respect to recruitment

More information

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3650 OF 2014

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3650 OF 2014 sbw *1* 901.wp3650.14 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION Coca Cola India Private Limited Versus The Assistant Registrar representing The Income Tax Appellate Tribunal

More information

THE WEST BENGAL LAND REFORMS AND TENANCY TRIBUNAL ACT, 1997 (WEST BENGAL ACT 25 OF

THE WEST BENGAL LAND REFORMS AND TENANCY TRIBUNAL ACT, 1997 (WEST BENGAL ACT 25 OF THE WEST BENGAL LAND REFORMS AND TENANCY TRIBUNAL ACT, 1997 (WEST BENGAL ACT 25 OF 1997) [Passed by the West Bengal Legislature] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary,

More information

1 of 16. Notified Earlier Notified on March 26, 2013 Not Notified

1 of 16. Notified Earlier Notified on March 26, 2013 Not Notified Section 1 - Short title, extent, commencement and application Section 2 - Definitions Clause (1) abridged prospectus Clause (2) accounting standards Clause (3) alter or alteration Clause (4) Appellate

More information

IN THE SUPREME COURT OF INDIA. Review Petition (C) No of 1997 in Writ Petition (C) 824 of Decided on:

IN THE SUPREME COURT OF INDIA. Review Petition (C) No of 1997 in Writ Petition (C) 824 of Decided on: IN THE SUPREME COURT OF INDIA Review Petition (C) No. 1841 of 1997 in Writ Petition (C) 824 of 1988 Citation - 1998 (4) SCC 270 Decided on: 30.03.1998 Appellants: (1) Gaurav Jain (2) Supreme Court Bar

More information

MODEL FORM OF NOTICE, COMPLAINT, AFFIDAVIT AND REPLY MODEL FORM -1 NOTICE BEFORE FILING THE COMPLAINT

MODEL FORM OF NOTICE, COMPLAINT, AFFIDAVIT AND REPLY MODEL FORM -1 NOTICE BEFORE FILING THE COMPLAINT MODEL FORM OF NOTICE, COMPLAINT, AFFIDAVIT AND REPLY MODEL FORM -1 NOTICE BEFORE FILING THE COMPLAINT Name and address... (of the trader, dealer, firm, company, etc.)... (Complete address) IN RE: (Mention

More information

THE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006

THE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006 THE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006 This edition of the Tax Revenue Appeals Act, Cap. 408 incorporates all amendments up to 30th November, 2006

More information

STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (CONSOLIDATED VERSION)

STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (CONSOLIDATED VERSION) STATUTE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (CONSOLIDATED VERSION) This text contains the consolidated version of Protocol (No 3) on the Statute of the Court of Justice of the European Union,

More information

HONOURABLE MR.JUSTICE D.A.MEHTA HONOURABLE MS.JUSTICE H.N.DEVANI. KANUBHAI M PATEL HUF - Petitioner(s) Versus

HONOURABLE MR.JUSTICE D.A.MEHTA HONOURABLE MS.JUSTICE H.N.DEVANI. KANUBHAI M PATEL HUF - Petitioner(s) Versus IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 5295 of 2010 WITH SPECIAL CIVIL APPLICATION NO.5296 OF 2010 AND SPECIAL CIVIL APPLICATION NO.5297 OF 2010 HONOURABLE MR.JUSTICE D.A.MEHTA

More information

HAWAII ADMINISTRATIVE RULES TITLE 12 DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS SUBTITLE 7 BOARDS CHAPTER 47

HAWAII ADMINISTRATIVE RULES TITLE 12 DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS SUBTITLE 7 BOARDS CHAPTER 47 HAWAII ADMINISTRATIVE RULES TITLE 12 DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS SUBTITLE 7 BOARDS CHAPTER 47 LABOR AND INDUSTRIAL RELATIONS APPEALS BOARD RULES OF PRACTICE AND PROCEDURE Subchapter 1

More information

THE SECURITY INTEREST (ENFORCEMENT) RULES,

THE SECURITY INTEREST (ENFORCEMENT) RULES, THE SECURITY INTEREST (ENFORCEMENT) RULES, 2002 1 In exercise of the powers conferred by sub-section (1) and clause (b) of sub-section (2) of Section 38 read with subsections (4), (10) and (12) of section

More information

1996 No (L.5) IMMIGRATION. The Asylum Appeals (Procedure) Rules 1996

1996 No (L.5) IMMIGRATION. The Asylum Appeals (Procedure) Rules 1996 STATUTORY INSTRUMENTS 1996 No. 2070 (L.5) IMMIGRATION The Asylum Appeals (Procedure) Rules 1996 Made 6th August 1996 Laid before Parliament 7th August 1996 Coming into force 1st September 1996 The Lord

More information

CHAPTER 3:04 SUMMARY JURISDICTION (APPEALS) ACT ARRANGEMENT OF SECTIONS

CHAPTER 3:04 SUMMARY JURISDICTION (APPEALS) ACT ARRANGEMENT OF SECTIONS Summary Jurisdiction (Appeals) 3 CHAPTER 3:04 SUMMARY JURISDICTION (APPEALS) ACT ARRANGEMENT OF SECTIONS SECTION 1. Short title. 2. Interpretation. MAKING OF APPEAL 3. (1) Right of appeal. (2) Appeals

More information