Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Sick Industrial Companies (Special Provisions) Act 1985 — ss. 18(3) and 22(1) — |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Sick Industrial Companies (Special Provisions) Act, 1985 - ss. 18(5) and 22(1)Respondent-company declared a sick company by Board of Industrial and Financial Reconstruction (BIFR) - Scheme for reconstruction/rehabilitation sanctioned — Certain income tax reliefs including the relief ‘to consider waiving of interest and penalty’ kept under the Scheme — Rehabilitation period was for eight years from 31.3.2003 to 31.3.2011 ~ In the year 2007, the company was discharged from the purview of the Act as it ceased to be a sick undertaking on its net worth turning positive — Thereupon, Revenue made demand for its outstanding dues — In the meantime the company had sold its property in Mumbai to third parties for developing the same ~ The company filed application before the BIFR seeking stay of coercive action proposed to be taken by the Revenue — BIFR directed the revenue not to take any coercive action ~ Order of BIFR upheld by appellate authority — Writ petition by Revenue challenging the order — During pendency of the writ petition, company filed application seeking extension of rehabilitation period by another one year ~ Extension denied by BIFR and further upheld by appellate authority — Writ petition against the order dismissed as withdrawn — Thereafter, writ petition of the Revenue was dismissed - On appeal by Revenue, held: Revenue had the right to recover arrears of income tax after 2007 (when the company ceased to be a sick company) and in any case after the rehabilitation scheme expired — The quantum of the dues for which the Revenue had raised the demand, were correct ~ The question, as to whether it was permissible for the Revenue to include interest and penalty in view of the income tax reliefs granted in the scheme, not decided in the present appeal — Parties permitted to approach BIFR to seek clarification as to whether it was mandatory or recommendatory to waive interest and penalty. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2016 INSC 1183 |
Petitioner | Director General Of Income Tax (admn.) & Anr. |
Respondent | M/s. Gtc Industries Ltd. & Anr. |
SCR | [2016] 4 S.C.R. 1010 |
Judgement Date | 2016-05-12 |
Case Number | 5038 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |