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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 … that court. It may be mentioned here that this decision was given prior to the Constitution (Fifteenth Amendment) Act, 1963. He further invited our attention to Lt. Col. Khajoor Singh v. Union of India and Anr., AIR 1961 … duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the powers under Section 25 of the Customs Act as Customs duty. The respondent denied that the provisions of Section 27 of the

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

additional surcharge livable under Clause (c) of paragraph A of Part I of the First Schedule to the Finance Act, 1963 read with Section 2(1)(a)(ii) of that Act was held by the Supreme Court in 'Madurai District Central Cooperative … basic duty livable under Item 16 of the First Schedule to the Act as is in excess of 25% ad valorem in case of tyres for tractors other than those falling under Clause (b). A similar effect

Delhi High Court Bar Association and Another, Etc. Vs. Union of India ... Overruled

Court : Delhi

Subject : Banking

Acts : Constitution of India - Articles 14, 37, 42, 43, 50, 76, 123(3), 124 - 146, 136, 217(2), 226, 227, 233, 233(2), 264-231, 309, 311, 323A, 323B, 329-A, 245 and 248; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 1, 2, 3 and 19;Constitution of Tribunal outside - Sections 3, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 25, 26, 27, 28, 30 and 31 - Articles 323A and 323B; Banking Regulation Act, 1949 - Sections 5 and 6; Companies Act, 1956 - Sections 4A; Indian Companies Act, 1913; Industrial Finance Corporation Act, 1948 - Sections 3; Industrial Development Bank of India Act, 1964 - Sections 3; Life Insurance Corporation Act, 1956 - Sections 3; Unit Trust of India Act, 1963 - Sections 3; Limitation Act, 1963 - Sections 24; Se

Reported in : 1995IAD(Delhi)1238; AIR1995Delhi323; II(1995)BC42; [1998]92CompCas849(Delhi)

5 July, 1994 issued by the Central Government in the Ministry of Finance, Department of Economic Affairs, Banking Division, whereby, under S. 3 of the … of 1956); (v) the Unit Trust of India, established under Section 3 of the Unit Trust of India Act, 1963 (52 of 1963); (2) Subject to the provisions of sub-section (1), the Central Government may, by notification in … an application made to a Tribunal.17. Then, Chapter V deals with recovery of debt determined by Tribunal and Section 25 falling under this chapter prescribes modes of recovery of debts which are (1) attachment and sale of the

South Indian Bank Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80M and 80M(1); Companies Act, 1956 - Sections 25; Unit Trust of India Act, 1963; Finance Act, 1993

Reported in : (2009)223CTR(Ker)418; [2009]308ITR351(Ker)

means dividend income from the Unit Trust of India, for which the main proviso is introduced by the Finance Act, 1993, with effect from April 1,1994, the senior counsel appearing for the Revenue contended that 'such income' when … of dividend from the units of the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963), such domestic company shall, subject to the aforesaid provisions, be eligible for deduction to the … financial institution or a State Financial Corporation or a State Industrial Investment Corporation or a company registered under Section 25 of the Companies Act, 1956 (1 of 1956), sixty per cent. of the income by way of dividends

National Federation of Insurance Field Workers of India and anr. Vs. U ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 15, 16, 17, 17(1), 17(2), 192(2C), 295, 295(2), 296 and 296(1); Finance Act - Sections 17(2); Income Tax (Amendment) Rules, 2001 - Rule 3

Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)

authority, to identify 'interest free loan/concessional loan' as a fringe benefit under Section 17(2)(vi) (as inserted by the Finance Act, 2001) with effect from April 1, 2002. In this connection, it was further argued that under Section 17(2)(vi) … the word 'Board' to mean the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963. He further contended that the Central Board of Direct Taxes is empowered to frame rules under Section 295(1). … of Insurance Field Workers of India have, challenged the Notification dated September 25, 2001 (see [2001] 251 ITR 81), issued by the Central Board of

Madhukar Govindrao Thaware and ors. Vs. Central Bank of India

Court : Mumbai Nagpur

Subject : Limitation

Acts : Limitation Act - Section 5, 29 (2), 8, 3; Recovery of Debts Due to Banks and financial Institutions Act (RDDBFI) 1993- Section 30, 2(b) , 19, 20; Income Tax Act, 1961 - Rule 11, 15; Central Excise Act. 1944 - Section 35H(1); West Bengal Land Reforms Act, 1955 - Section 8 ; Finance Act, 1979 - Section 38 (1); Companies Act, 1956 - section 529A, 20 (3), 25 to 28, 30; Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act,; Non-Performing Assets Act (NPA) - Section 17(1); Code of Civil Procedure (CPC) - Order 21; Income Tax Act, 1961 - Section 260A; Excise Act - Section 35G; The Income-tax (Certificate Proceedings) Rules, 1962 - Rule 55A, 86 ; Debt Recovery Tribunal (Procedure) Rules - Rule 2

with non- payment. Non-payment is nothing but failure to pay when due. As per the provisions of the Finance Act, 1979 amount of FTT collected becomes due within fifteen days from the date of collection thereof. Failure to … also the period of limitation within which the Appeal has to be filed. The provisions of the Limitation Act ,1963 shall apply, as far as may be, to the application made to the Tribunal .According to the Petitioners … the appeal or making the application within such period." "29. Savings.- (1) Nothing in this Act shall affect section 25 of the Indian Contract Act, 1872 (9 of 1872). (2) Where any special or local law prescribes for

Janatha Travel Agency, Bangalore Vs. Govt. of A.P. and Another

Court : Andhra Pradesh

Subject : Motor Vehicles

Acts : Andhra Pradesh Motor Vehicles Taxation Act, 1963 - Sections 4, 9(1) and 11; Central Motor Vehicle Rules, Rules 82, 83, 84 and 85; TTO Rules, Rules 1(4), 3, 6 and 13; Motor Vehicles (All India Permit for Tourist and Transport Operators) Rules, 1993 - Rule 64(1); Motor Vehicles Act, 1988 - Sections 63(7) and 88(9); Constitution of India - Articles 14, 254 and 256; Orissa Sales Tax Act, 1947 - Sections 6; J & K General Sales Tax Act - Sections 5; Custom Act, 1962 - Sections 25(1)

Reported in : 2000(5)ALD250; 2000(5)ALT215

after granting tax exemption to various industries finds itself in a tremendous financial crunch and seeks to raise finance of doing away with the exemptions, it cannot be argued that because the Government had promissed to give … effective date of enforcement - Sections 4, 9 (1) (b) and 11 of Andhra Pradesh Motor Vehicles Taxation Act, 1963 - whether the withdrawal notification of concessional tax can come into force with retrospective effect - held, notification … Dept, dated 5-2-2000. By the said notification issued under clause (b) of Section 9(1) of A.P. Motor Vehicles Taxation Act (hereinafter referred to as the … 57 itself and also by virtue of the mandate contained in Article 254 of the Constitution.18. The subject covered by Entry 57 of the State

Collector of Customs Vs. Priyanka Overseas (P) Ltd.

Court : Kolkata

Subject : Customs

Acts : Imports and Exports (Control) Act, 1917; ;Import and Export (Control) Act, 1947 - Sections 3 and 3(2); ;Customs Act, 1962 - Sections 3, 15, 15(1), 25(1), 68, 80, 111, 112 and 125; ;Customs Tariff Act, 1975; ;Customs (Amendment) Act, 1963 - Section 124; ;Finance Act, 1988; ;Orissa Sales Tax Act; ;Imports (Control) Order, 1955; ;Import Control Act - Section 3; ;Import Trade Control Orders

Reported in : 1991(32)ECC206,1991LC57(Calcutta),1989(41)ELT195(Cal)

that by notification dated 29-2-1988 customs duty was increased to 200% ad valorem and surcharge 5% under the Finance Act, 1988 was imposed. The original writ petition challenging and/or contending that the duty is not payable by the … the respondents that the Collector of Customs has already issued a notice under Section 124 of the Customs Act, 1963 initiating proceedings for confiscation of the goods. The Respondents have appeared before the Collector and filed their representation … extraction.14. Previously, there was a notification dated 1.7.77 in exercise of the power conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 which provides as follows : ,'Notification No. 127/77-Cus. dt. 1.7.1977.In exercise of the

Jayasree Financiers (Regd.) Vs. Bejawada Venkatachalapathy and anr.

Court : Andhra Pradesh

Subject : Civil

Acts : Indian Stamp Act, 1899 - Sections 35; Provincial Small Causes Courts Act, 1887 - Sections 17(1), 24 and 25; Finance Act, 1994; Limitation Act, 1963 - Sections 14; Code of Civil Procedure (CPC) , 1908 - Sections 7, 9, 35A, 91, 92, 94, 95, 96 to 112, 115 and 141 - Order 2, Rule 1 - Order 6, Rule 17 - Order 7, Rule 10A - Order 10, Rule 3 - Order 13, Rule 3 - Order 15, Rule 4 - Order 18, Rules 5 to 12 - Order 43, Rule 1(W) - Order 47, Rules 2, 3, 5, 6 and 7 - Orders 41 to 45 and 50; Berar Small Cause Courts Law, 1905

Reported in : 2007(5)ALD298

Sambasiva Rao v. Thadawarthi Balakotaiah 0044/1973 : AIR1973AP342 , after recording reasons and also the relevant provisions of Finance Act 32/94 dated 13.5.1994 and the Schedules thereunder, came to the conclusion that the suit document is insufficiently stamped … made by the Court of first instance by moving an appropriate application under Section 14 of the Limitation Act, 1963. Except giving this liberty, nothing else can be done since the very appeal filed before the learned Additional … a decree on small cause side, appeal lies. The provision governing the present case on hand is only Section 25 of the Act and hence, the revision is maintainable. The learned amicus curiae also had drawn my attention

Modi Rubber Ltd. Vs. Guardian International Corp.

Court : Delhi

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16 and 18; Companies Act, 1956 - Sections 82; Arbitration and Conciliation Act, 1996 - Sections 6, 6.1, 9, 11, 17, 18, 19 to 24, 25 and 36; Indian Contract Act, 1872 - Sections 27, 32, 39 and 56; Specific Relief Act, 1963 - Sections 10, 14, 14(1), 16, 21, 23, 41, 41(1) and 42; Arbitration Act, 1940 - Sections 18, 20 and 41; Code of Civil Procedure (CPC) , 1908 - Sections 148A - Order 38, Rule 5 - Order 39; LCIA Rules; Constitution of India - Articles 16 and 226

Reported in : 2007(2)ARBLR133(Delhi); 141(2007)DLT822

the judgment, the court held that such agreement is specifically enforceable under Section 10 of the Specific Relief Act, 1963 inasmuch as the shares in a private limited company would come within the phrase 'not obtainable in the … deal with the procedural aspect of the conduct and arbitration proceedings also refers to agreement by the 'parties'. Section 25 of the Arbitration and Conciliation Act, 1996 refers to default of a 'party' and Sub-section (a) and (b) … subject to grant of requisite Indian Government approvals and obtaining all requisite finances to undertake, amongst others, the production and marketing of flat glass using