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M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … direct as well as indirect. Section 87 (j) specifically brings into the fold of the Scheme the Customs Act, 1962, which is the concerned Act for the purpose of the present controversy. Section 87 (a) gives the definition

Mafatlal Gagalbhai and Co. Pvt. Ltd. Vs. Commissioner of Income-tax, B ...

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1962; Income Tax Act, 1961 - Sections 99(1)

Reported in : (1979)13CTR(Bom)236; [1980]122ITR382(Bom); [1979]2TAXMAN256(Bom)

Direct Taxation - subsidiary company - Explanation 2 to Third Proviso in Para D of First Schedule to Finance Act, 1962 and Section 99 (1) of Income Tax Act, 1961 - Explanation 2 is precise definition in itself of

Deechand Sarda Vs. Union of India (Uoi)

Court : Guwahati

Subject : Customs

Acts : Customs Act, 1962 - Sections 112, 125(1), 128, 129 and 129(1); Customs (Amendment) Act, 1969 - Sections 111(P); Assam Sales Tax Act, 1947 - Sections 30(1); Assam Finance (Sales Tax) Act, 1956 - Sections 19(1); Constitution of India - Article 226

30(1) of the Assam Sales Tax Act, 1947. Similarly the first proviso to Section 19(1) of the Assam Finance (Sales Tax) Act, 1956 is also different from the proviso to Section 129(1) of the Customs Act, 1962.The … Customs and the order dated 7-12-1972 passed by the Government of India in revision application under the Customs Act, 1962.2, The petitioner is a cloth Merchant having his business under the name and style of 'M/s, Sardar &

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the … holding that the application for the refund of duty was time barred under Section 27(1) of the Customs Act, 1962 (for short, 'the Customs Act') as the same was not received within six months from the date of

Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of … being export duties, only on goods exported out of India, in view of the provisions of the Customs Act, 1962, especially, Section 12 of the said Act, such duties were being levied and collected even in respect of … Economic Zone means each Special Economic Zone notified under the proviso to sub-section (4) of section 3 and sub-section (1) of section 4 (including Free Trade and Warehousing Zone) and includes an existing Special Economic Zone;. Section 7

Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act 1922 - Sections 18A, 23, 23A, 25, 25A, 29, 31, 33, 33B, 34, 35, 44, 60(1), 131 to 136, 140 to 146, 147, 148, 149, 150, 153, 156 to 158, 185, 187 to 189, 282 to 284 and 288; Constitution of India - Article 226; Income-tax Act, 1961 - Sections 297, 297(1), 297(2) and 298; General Clauses Act - Sections 6; Income-tax (Removal of Difficulties) Order, 1962; Finance Act, 1950 - Sections 3, 11, 12, 13 and 13(1); Payment of Bonus Act, 1965 - Sections 37

Reported in : AIR1968SC162; [1967]66ITR680(SC); [1967]3SCR833

repealed by Income-tax Act, 1961 hereinafter referred to as the 1961 Act-which came into force on April 1 1962, the Commissioner of Income-tax had no power. authority or jurisdiction to initiate the proceedings under s. 33B of … 'Now the question is in what sence has the work 'assessment' been used in section 13(1) of the Finance Act, 1950. Two circumstances may be noticed at once. The long title says that the Finance Act, 1950, is

Commissioner of Income-tax, Bihar Vs. Dalmia Investment Co. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act - Sections 2 and 66(1); Unemployment Relief Tax (Assessment) Act, 1933; Finance Act, 1962

Reported in : AIR1964SC1464; [1964]52ITR567(SC); [1964]7SCR210

reflected in the market to determine the equitable cost. In England paragraph 10 of Schedule Tax to the Finance Act, 1962 provides for such matters and for valuing Rights issue but we are not concerned with these matters and … same. This argument was not accepted and the face value of the shares was taken to be dividend. Section 2 of the Act of Western Australia, however, defined dividend to include 'every profit, advantage or gain intended … profits made on a sale of them. The assessment year concerned is 1949-50 for which the accounting year is the calendar year 1948.2. The assessee

Afrique Tradelinks Pvt. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 27, 27(1), 27(2), 27A and 28C; Finance Act, 1995

Reported in : (2004)2GLR667

At this stage, we may also note the departmental instructions as contained in the explanatory note to the Finance Act, 1995 (22 of 1995) as contained in para 67.21 which reads as under :-'SECTION 27A INTEREST ON DELAYED … the respondent authorities to give the petitioners refund of Rs.5,21,099/- alongwith interest under Section 27A of the Customs Act, 1962 for the period from 31.1.1996 till the date of actual payment of the above amount. The petition was

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)

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 … duty in 14 instances from 24-2-1979 to 13-7-1979. Thereafter, purporting to act under Section 28 of the Customs Act, 1962, the respondent informed the petitioner by notice dated 20-11-1979 that the goods so cleared are leviable to countervailing … refer to the facts in one writ petition, O.P. No. 2641 of 1981 as the facts in others are practically similar.2. The petitioner is a

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was … of the SEZ Rules, 2006, it was also clarified that the provisions of Section 12 of the Customs Act, 1962 were inapplicable for the purpose of levying export duty for the aforesaid movement of goods, as such movement … to SEZ units under LUT/Bond and/ or rebate.3. Special Civil Application Nos. 11032 & 9806 of 2008 are filed by SEZ Developers and remaining 8