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The Cannanore Spinning and Weaving Mills Ltd. Vs. Collector of Customs ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1961 - Sections 13; Central Excises Act, 1944; Central Excises Rules - Rule 8

Reported in : AIR1970SC1950; 1978(2)ELT375(SC); (1969)3SCC112; [1970]2SCR830

excise duty at the rate prescribed in the Sch. to the said Act. By Section 13(i) of the Finance Act, 1961 (Act XIV of 1961) all cotton yarns less than 35 counts were subject to excise duty at the

isha Beevi and ors. Vs. Tax Recovery Officer and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1950 - Sections 13(1); Income Tax Act, 1961 - Sections 2(44) and 221; Travancore Income Tax Act, 1121; Income Tax Act, 1922; General Clauses Act, 1897 - Sections 8(1)

Reported in : [1971]80ITR82(Ker)

The Indian Income-tax Act, 1922, was extended to the Travancore-Cochin State on April 1, 1950, by the Indian Finance Act, 1950. Section 13 of that Act reads :'(1) If immediately before the 1st day of April, 1950, there … appellants from transferring or otherwise dealing with them under Rule 48 of the Second Schedule to the Income-tax Act, 1961, on the basis of 22 certificates covering a total amount of Rs. 50,42,970.34. Some of the certificates were

Orient Paper Mills Ltd. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 9A and 52; Central Excise Act; Finance Act, 1961 - Sections 13

Reported in : AIR1967SC1564; 1978(2)ELT328(SC); [1967]3SCR205

arguments only. 6. The duty of excise on paper and boards was increased by s. 13 of the Finance Act, 1961 (Act XIV of 1961) read with item 17 of the Schedule. Under the Provisional Collection of Central Taxes … Excise - factory premises - Rules 9A and 52 of Central Excise Rules, 1944, Central Excise Act and Section 13 of Finance Act, 1961 - appellant is public limited company carried business of manufacturing and selling wholesale paper

CochIn Potteries (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Provisional Collection of Taxes Act, 1931 - Sections 4; Finance Act, 1961 - Sections 11 and 13; Central Excise Act, 1944; Tariff Act, 1934; ;Provisional Collection of Taxes Act, 1931 - Sections 4(2)

Reported in : AIR1964Ker18

Provisional Collection of Taxes Act 1931.6. The Bill became an Act with certain modifications and amendments, as the Finance Act, 1961 Act No. 14 of 1961. The Act received the assent of the President on 29th April 1961, Sub-section … entry had not been inserted'. Explanation : -- 'Chinaware' includes all glazed clayware but does not include terracotta.'Similarly, section 13 of the Act effected certain amendments to the 1st schedule to the Central Excises and Salt Act. 1944.

Sait Nagjee Purushotham and Co. (P.) Ltd. Vs. Third Additional Income- ...

Court : Kerala

Subject : Direct Taxation

Reported in : [1964]51ITR33(Ker)

came into force on the 1st day of April, 1956.I may also indicate at this stage that by section 13 (2) of the Finance Act, 1959 (Act XII of 1959), sub-section (10) of section 35 of the Indian … Act shall apply accordingly.Section 35 (10), which was incorporated in the main Act by section 19 of the Finance Act, 1956 (Act XVIII of 1956), is as follows :'Where, in any of the assessments for the years beginning … orders passed by the 3rd Additional Income-tax Officer, Kozhikode, dated February 21, 1961, under section 35 (10) of the Indian Income-tax Act, 1922.The short contention

Goods Agro Chemicals and ors. Vs. Assistant Collector of Customs

Court : Kerala

Subject : ExciseConstitution

Acts : Central Excise Tariff Act; Customs Act, 1962 - Sections 2(15), 12, 12(1) and 28; Finance Act, 1961 - Sections 13; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); ;Central Excise Act, 1944; Finance (Amendment) Act, 1981; Constitution of India - Article 226

Reported in : 1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)

first schedule of the Act. The schedule was amended from time to time by the various Finance Acts.13. Section 13 of the Finance Act 14 of 1961 inserted Item 26A with effect from 1-4-1961 reading thus :-'26A. Copper … to take the view that 'copper scrap is copper in crude form'. Subsequently the 1981 amendment of the Finance Act set at rest all conflict by inserting a new specific provision 'copper scrap and waste'. This, it is

Commissioner of Wealth-tax Vs. Kodaikanal Club

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40, 40(1), 40(6) and 40(7); Wealth Tax Act, 1957 - Sections 2, 3 and 21AA; Finance Act, 1960 - Sections 13; Societies Registration Act, 1860; Income Tax Act, 1961 - Sections 2(17) and 2(18)

Reported in : (2003)181CTR(Mad)534; [2003]260ITR617(Mad)

assessable entities are individual, Hindu undivided family and company. In the year 1960, by Section 13 of the Finance Act, 1960, the levy of wealth-tax on the wealth of companies came to be excluded with effect form the … in which the public are substantially interested shall have the meaning assigned in Section 2(18) of the Income-tax Act, 1961, a reading of Section 2(18) of the Income-tax Act shows that the said sub-section applies to a company,

Ramkrishna Ramnath Vs. G. Lakshmi Narsimhan

Court : Mumbai

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 4(3), 12, 12(6), 12(7), 22(1), 22(2), 23(1), 23(2), 23(3), 23B, 23B(5), 27, 28(1), 28(1A), 30, 30(1), 30(2), 31, 31(3), 33, 33A, 33A(1), 33B(1), 33B(2), 33(4), 34, 34(1), 34(1A), 34(1B), 34(1C), 34(1D), 34(2), 34(3), 66 and 66A; Constitution of India - Articles 14, 226, 227 and 277; Indian Income-tax (Amendment) Act, 1961 - Sections 13 and 143(2); Finance Act, 1950 - Sections 13(1)

Reported in : AIR1970Bom30; 1969MhLJ574

right to execute the will. The Income-Tax Officer further applied the proviso to Section 13 of the Income-tax Act, 1961. In the view he took, the manner of accounting was such that the income, profits and gains could … levied until provision to the contrary was made by Parliament by law. Such provision was made by the Finance Act, 1950, Section 13(1) of which provided, inter alia, that if immediately before the 1st day of April 1950,

Commissioner of Income-tax and ors. Vs. T.K. Shahal Hassan Musaliar

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(44), 156, 159, 159(1), 220 to 222, 222(1), 224, 224(2) and 285; Income-tax Rules - Rules 11, 48, 53 and 85; Constitution of India - Article 226; Travancore Income-tax Act - Sections 66(3); Indian Finance Act, 1950 - Sections 13(1)

Reported in : [2001]247ITR395(Ker)

and, therefore, he is the corresponding authority referred to in the proviso to Section 13(1) of the Indian Finance Act, 1950, and is competent to take proceedings to recover the arrears of tax due under the Travancore Income-tax … heirs from transferring or otherwise dealing with them under rule 48 of the Second Schedule to the Income-tax Act, 1961, on the basis of the 22 certificates covering a total amount of Rs. 50,42,970.34. Some of the certificates

Cil Securities Ltd., Hyd. Vs. Commissioner of Income Tax, A.P. and Ano ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 87, 88 and 89; Income-Tax Act, 1961 - Sections 143 and 245; Interest Act, 1978 - Sections 13

Reported in : 2000(4)ALD69; 2000(2)ALT541; (2000)161CTR(AP)44; [2000]242ITR472(AP)

the said appeals are currently pending.4. The petitioner filed a declaration on 29-12-1998 under Section 89 of the Finance Act to avail of KVS Scheme in respect of the interest tax determined for assessment years 1994-95 and 1995-96. … petitioner for the assessment year 1997-98 intimated the proceedings dated 30-3-1998 under Section 143(1)(a) of the Income Tax Act, 1961, determining the total income tax payable and the refundable amount to the petitioner. The amount of Rs.1,14,955/-income tax … amounts payable for 1994-95 as Rs.93,032/- and 1995-96 as Rs.5l,458. The Assessing Officer simultaneously initiated penal proceedings under Section 13 of the Interest Tax Act. Aggrieved against the assessment orders, the petitioner filed appeals before the Commissioner of