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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 … No. 82-Customs, dated March 1, 1963, No. 171-Customs, dated July 27, 1963 and No. 136-Customs dated October 3, 1964. In the said Notifications so amended, Aluminium' Rods Electrolytic Aluminium Wires and Electroltyic Aluminium Ingots were imported' for … Raj. 17, wherein a Division Bench of this Court held that Artcile 62 of the Limitation Act, 1908 governs suit for money had and received,

Trilok Chand JaIn Vs. Dagi Ram Pindi Lall and ors. Overruled

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 54; Income Tax Act, 1961 - Sections 137; General Clauses Act, 1897 - Sections 6

Reported in : ILR1985Delhi331; [1974]95ITR34(Delhi)

provisions continued to be in force till April 1, 1964, on which date, by section 32 of the Finance Act No. 5 of 1964, section 137 was omitted, and by section 33 thereof, section 138 was substituted by

Ranga Reddy District Sarpanches' Association and Ors. Vs. Government o ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Constitution of India - Articles 1(1), 40, 226, 243E, 243G, 245, 246 and 246(3); Andhra Pradesh Panchayat Raj Act, 1994 - Sections 153, 181, 249 and 250

Reported in : 2004(2)ALD1; 2004(1)ALT659

the Legislation. Section 276 of the Act dealing with Repeal and Savings had repealed The A.P. Gram Panchayats Act, 1964, The A.P. Mandala Praja Parishads, Zilla Parishads, Zilla Pranalika and Abhivrudhi Sameeksha Mandals Act, 1986, The A.P. Local … declaring that Section 31, Section 32(c), Section 43, Section 60, Sub-section (6), Section 61, Sub-sections (1) and (4), Section 62, Section 71, Section 77, Section 137, Section 158, Section 167 Sub-sections (1), (4) and (7), Section 174, Section … in India, Decentralisation in A.P., Devolution of functions, Recommendations on Functional devolution, Finances, Functionaries, Accountability, Territorial consolidation of Panchayats etc. Pages 13, 14, 15, 16,

Chacko Chacko Kaithakuttu Veedu and ors. Vs. Board of Revenue, State o ...

Court : Kerala

Subject : Other Taxes

Acts : Kerala Luxury Tax on Tobacco (Validation) Act, 1964 - Sections 3, 4(3), 5 and 6; Constitution of India - Articles 14, 245, 246 and 265

Reported in : AIR1966Ker46

enactments represented law which is 'corresponding law' within the meaning of that term in Section 2 of the Finance Act, 1950. A Full Bench of this Court declined to accept this contention and came to the conclusion that … 1. The petitioners in these writ applications, challenge the constitutional validity of the Luxury Tax on Tobacco (Validation) Act, 1964, (Act 9 of 1904). Actually, this is a later development in almost all of these writ applications. At … 1084) was in the nature of a luxury tax falling within item 62 of List II of the Seventh Schedule to the Constitution and held

Ahmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 17, 16(3), 27 and 29(1); Finance Act, 1965 - Sections 68, 68(1), 68(2), 68(3), 68(4), 68(5), 68(6) and 68(7); Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Excess Profits Tax Act, 1940; Business Profits Tax Act, 1947; Companies (Profits) Surtax Act, 1964; Finance Act, 1951; Finance Act, 1953

Reported in : AIR1981SC1562; (1981)21CTR(SC)356; [1981]129ITR314(SC); 1981(1)SCALE694; (1981)3SCC77; [1981]3SCR402

respect of income-tax payable on the concealed income disclosed by the assessee pursuant to Section 68 of the Finance Act, 1965 is deductible under Section 2(m) of the Wealth-tax Act, 1957, in computing the net wealth of the … in computing the net wealth of the assessee for the assessment years 1959-60, 1960-61, 1961-62, 1962-63, 1963-64 and 1964-65.(2) Whether the Tribunal was right in holding that the liability to pay tax on the amount disclosed under

Sai Bhaskar Iron Ltd. Vs. A.P.Elect.Regul.Commission and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Srinivasan (1972) 4 SCC526a question arose whether the term ‘income tax’ as employed in Section 2 of the Finance Act, 1964, would include surcharge and additional surcharge whenever provided. This Court while tracing the concept of surcharge in taxation … create better environment for development of power industry, at the same time protecting the rights of the consumers. Section 62(3) of the Act of 2003 prohibits preference to any consumer of electricity but may differentiate according to the

Godfrey Phillips India Ltd. and anr. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Other Taxes Constitution

Acts : Uttar Pradesh Tax on Luxuries Act, 1955; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Tax on Luxuries Act, 1994; Uttar Pradesh Tax on Luxuries Ordinance - Sections 3; Uttar Pradesh Tax on Luxuries (Amendment) Act, 1994 - Sections 2; Central Excise Act, 1944 - Sections 4; Constitution of India - Articles 14, 19, 32, 143, 226, 245, 246, 246(1), 248, 248(2), 286, 286(3), 289, 301, 304 and 366, 366(29A); Uttar Pradesh Tax on Luxuries Ordinance, 1995; Government of India Act, 1935; Kerala Luxury Tax on Tobacco (Validation) Act, 1964; Finance Act, 1950; Expenditure Tax Act, 1957; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Tobacco Board Act, 1975; Karnataka Cinemas (Regulations) Act, 1964; Central Sales Tax Act, 1956 - Sections 14 and 15; Cantonme

Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC); [2005] 1 SCR 732

law corresponding to the provisions of the Central Excise & Salt Act, 1944 and were superseded by the Finance Act, 1950. Consequent upon the invalidation of the Rules, applications were filed by the erstwhile licensees for refund of … (supra), in which this Court had upheld the constitutional validity of the Kerala Luxury Tax on Tobacco (Validation) Act, 1964. The Act had sought to validate the collection of licence fees by the State under a statutory provision … the meaning of the word in Entry 82 of List It.2. Entry 62 of List II of the Seventh Schedule to the Constitution relates to … matters connected therewith or incidental there to'. It consisted of a few sections of which relevant ones are quoted.5. Section 3 of the Ordinance which

Commissioner of Income-tax Vs. Guest Keen Williams Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 2(1); ;Finance Act, 1964 - Sections 84, 99(1), 101 and 110

Reported in : [1981]129ITR829(Cal)

Rs. 2,18,81,633, in accordance with the provisions of the First Schedule in Part 2, Para. D of the Finance Act, 1964. The ITO calculated the super-tax chargeable from the company on the whole of the total income at 55%. … Sabyasachi Mukharji, J.1. In this reference under Section 226(1) of the I.T. Act, 1961, the following question has been referred to this court :'Whether, on the … 46.741% 8,53,453.26 18,42,436.26 83,79,470.72Less :Credit 91,466.00 82,88,004.72 1,27,70,134.47Add tax on capital gains 622.85 1,27,70,757.323. The Addl. Commissioner called for and examined the records of the

Government of Maharashtra and Ors. Vs. Deokar's Distillery

Court : Supreme Court of India

Subject : Commercial

Acts : Bombay Prohibition Act, 1949 - Sections 11, 12, 13, 49, 58, 58A, 114, 114(1) and 143(2); Maharashtra Civil Services (Revised Pay) Rules, 1998; Constitution of India - Articles 162 and 309; Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966 - Rules 15(1), 16(2), 17(12) and 17(43); Maharashtra Country Liquor Rules, 1973 - Rules 3(1), 4(2), 6(12)and 6(36); Maharashtra Foreign Liquor (Storage in Bond) Rules, 1964 - Rule 7; Maharashtra Foreign Liquor (Storage and Supply) Regulation, 1964; Andhra Pradesh Distillery Rules, 1970; Andhra Pradesh Excise Act, 1968 - Sections 28(2); Central Excise Act, 1944 - Sections 4; Central Excise Rules - Rule 10A; Sale of Goods Act, 1930 - Sections 62; Finance Act, 1901 - Sections 10 and 10(1); Finance Act, 1940 - Sections

Reported in : AIR2003SC1216; 2003(4)ALLMR(SC)316; JT2003(3)SC86; 2003(3)SCALE124; (2003)5SCC669; [2003]2SCR852; 2003(2)LC1427(SC); MANU/SC/0216/2003

v. Mulhern and Co. (Limited) [Vol.XVII (1900-1901) The Times Law Reports 730] Sub-section (1) of Section 10 the Finance Act, 1901 interpretation whereof fell for consideration was in the following terms:'Where any new Customs import duty or Excuse … premises for excise purposes. The Maharashtra Foreign Liquor (Storage in Bond) Rules, 1964 (hereinafter referred to as 'the Rules of 1964) also provide that the … expenses, if not agreed upon by the parties, is settled in default of agreement by the revenue authorities.'69. Section 62 of the Sale of Goods Act, 1930 reads thus:'Exclusion of implied terms and conditions.- Where any right, duty

Union of India (Uoi) and ors. Vs. Tata Iron and Steel Co. Ltd., Jamshe ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1964 - Sections 36; Central Excise Rules, 1944 - Rule 8(1); Central Excises Act, 1944 - Sections 3

Reported in : AIR1976SC599; (1976)2SCC123; 1976(8)LC178(SC)

salt which are produced, or manufactured at the rates set forth in the First Schedule.6. Prior to the Finance Act 1964 Items No. 25 and 26 in the First Schedule to the Act mentioned Pig iron and steel ingot … pays Central excise duty on such ingot moulds and bottom stools in accordance with the provisions contained in Section 3 of the Central Excises and Salt Act, 1944 hereinafter refer:- red to as the Act.5. Section 3