CESTAT Chennai held that in absence of foreign marking and any other cogent evidence, onus is on department to prove that the smuggled nature of the goods.
Bombay High Court held that license fee is the price or the consideration for parting with such privilege, which is exclusively owned and controlled by the State Government. Complying with provisions of section 13A of the Goa Public Gambling Act requires payment of the same.
Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions.
MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 27th April, 2023 G.S.R.330(E).— In exercise of the powers conferred by section 3A of the Government Savings Promotion Act, 1873 (5 of 1873), the Central Government hereby makes the following Scheme further to amend the National Savings Recurring Deposit Scheme, 2019, namely:- 1. (1) […]
This Scheme may be called the Sukanya Samriddhi Account (Amendment) Scheme, 2023. It shall be deemed to have come into force on the 1st day of April, 2023.
National Savings Certificates (VIII Issue) (Second Amendment) Scheme, 2023 shall be deemed to have come into force on 1st day of April, 2023.
National Savings Time Deposit (Second Amendment) Scheme, 2023 shall be deemed to have come into force on the 1st day of April, 2023.
Scheme may be called the Senior Citizens’ Savings (Third Amendment) Scheme, 2023. It shall be deemed to have come into force on 1st day of April, 2023.
Scheme may be called the National Savings (Monthly Income Account) (Third Amendment) Scheme, 2023. It shall be deemed to have come into force on the 1st day of April, 2023.
Scheme may be called Kisan Vikas Patra (Second Amendment) Scheme, 2023. It shall be deemed to have come into force on 1st day of April, 2023.
