Advanced Search Results

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 powers … S.C. 1320, an application was filed before the Orissa Sales High Court amongst others declaring the provisions of Section 14 of the Orissa Sales Tax Act as ultra vires and for quashing the assessment made by the authorities

Silk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 4(1) and 7; Delhi Sales Tax (Amendment) Act, 1997; Central Sales Tax Act, 1956 - Sections 14 and 15; Finance Act 1961; Central Excises Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(1) and 4; Central Sales Tax (Amendment) Act, 1961; Central Excise Tariff Act, 1985; Finance Act, 1968; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 245, 249 to 253, 286(3) and 366; Delhi Sales Tax (Amendment) Ordinance, 2000; Central Excises (Amendment) Act, 1969

Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)

oil seeds etc. as declared goods. 'Silk fabrics' was introduced into Section 14 as entry (xi) by the Finance Act 1961. The definition of 'silk fabrics' was, by reference, the same as its definition in item 20 of

Commissioner of Wealth Tax, Amritsar Vs. Suresh Seth Overruled

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 14(3), 15, 16, 17, 18, 18(1) and 27(1); Wealth Tax (Amendment) Act, 1964 - Sections 18; Finance Act, 1969; Constitution of India - Articles 20(1) and 136; Indian Mines Act, 1923 - Sections 39; Factories Act, 1948; General Clauses Act - Sections 6

Reported in : AIR1981SC1106; (1981)21CTR(SC)349; [1981]129ITR328(SC); 1981(1)SCALE729; (1981)2SCC790; [1981]3SCR419; 1981(13)LC555(SC)

to maximum of 50% of the wealth-tax payable under Section 18(1)(a) before its amendments on 1.4.69 by the Finance Act, 1969 : Rs. 115/-(ii) For the period from 1.4.69 to 18.3.71 : Penalty at 1/2% of the net … wealth-tax returns for the assessment years 1964-65 and 1965-66 on March 18, 1971 while he was required by Section 14(1) of the Act to file the return for the assessment year 1964-65 on or before June 30,1964 and

Commissioner of Wealth-tax Vs. Rama Shankar Bajoria

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Section 2; ;Voluntary Disclosure of Income and Wealth Ordinance, 1975 - Section 14 and 14(1); ;Finance Act, 1965 - Section 68; ;Income Tax Act

Reported in : [1992]194ITR132(Cal)

by a Division Bench of this court under the Voluntary Disclosure Scheme introduced by Section 68 of the Finance Act, 1965, in the case of CWT v. Bansidhar Poddar : [1978]112ITR957(Cal) . In that case, the assessee had made … the case, the income-tax and wealth-tax liability on income and wealth voluntarily disclosed by the assessee under Section 14(1) of the Voluntary Disclosure of Income and Wealth Ordinance, 1975, subsequent to the valuation date is an admissible

Zunjarrao Bhikaji Nagarkar Vs. U.O.i. and Others

Court : Supreme Court of India

Subject : Service

Acts : Central Civil Services(Classification, Control and Appeal) Rules, 1965 - Rule 14; Central Excise Act, 1944; Finance Act, 1995 Sections 11-A, 33, 35B and 37; Central Excise Rules, 1944 - Rules 9, 49, 52A, 53, 173G,Q and 226; Income Tax Act, 1961 - Sections 129, 139, 142, 143(1), 144A, 148 and 271; CCS(Conduct) Rules, 1964 - Rule 3(1); Orissa Sales Tax Act, 1947 - Sections 7, 11, 12(5) and 25(1); Indian Penal Code (IPC), 1860 - Sections 63 and 325; Drug and Cosmetics Act, 1940 - Sections 18, 27 and 34; Code of Civil Procedure (CPC) - Order 7, Rule 11; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 14 and 19

Reported in : AIR1999SC2881; 1999(66)ECC40; 1999LC29(SC); 1999(112)ELT772(SC); JT1999(5)SC366; (2000)ILLJ728SC; 1999(4)SCALE480; (1999)7SCC409; [1999]Supp1SCR87; 2000(1)SLJ291(SC)

memorandum dated September 2, 1997 under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 informing him that the President proposes to hold an inquiry against him on the allegation that he favoured … is now called Commissioner after amendment of the Central Excise Act, 1944 (for short the 'Act') by the Finance Act of 1995. Presently the appellant is posted as Director, National Academy of Customs, Excise and Narcotics, Mumbai. He … events leading to the issuance of the memorandum dated September 2, 1997.5. Section 33 of the Act gives powers to Central Excise authorities to adjudicate.

Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Matched in: Advocate P. Rama Rao, Adv. B.K. Seshu, Adv. in R.C. No. 51 of 1974 and ;Y.V. Anjaneyulu, Adv. in R.C. No. 14 of 1975

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … (e) M/s. J.K. Cotton Spinning and Weaving Mills Co. Ltd. Vs. Sales Tax Officer, Kanpur and Anr., (AIR 1965 SC 1310); (f) CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs.

Royal Calcutta Turf Club Vs. Wealth-tax Officer, b Ward Viii and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 3 and 4(1); ;Wealth Tax Rules, 1957 - Rule 2; ;Income Tax Act, 1961 - Section 2(31)

Reported in : 1983(2)CHN53,(1983)2CompLJ345(Cal),(1984)43CTR(Cal)195,[1984]148ITR790(Cal)

one of which qualified for special rebate under Para. F of Pt. I of Schedule I to the Finance Act, 1965, for the assessment year 1966-67. In granting the special rebate, the ITO computed the profits and gains attributable … co-operative housing society, the value of his interest in the firm or association determined in the prescribed manner. Section 14 of the said Act postulates the filing of a return of wealth and Sub-section (2) thereunder specifies that

Kalyani Mathivanan Vs. K v Keyaraj and Ors

Court : Supreme Court of India

Subject : Education

shall be the ex-officio Chairman of the Court, Executive Council, Academic Council, Finance Committee and Selection Committees and shall, in the absence of the Chancellor … contended that she is qualified for appointment as Vice-Chancellor of the University as per the Madurai Kamaraj University Act, 1965 (hereinafter referred to as the 'University Act, 1965'). It was further contended that the UGC Regulations, 2010 are … higher education in India or as may be incidental or conducive to the discharge of the above functions." Section 14 deals with 'consequences of failure of Universities to comply with recommendations of the Commission' which is as follows:14.

JaIn Bros. and ors. Vs. the Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(2), 3, 22, 22(2), 23, 23(5) and 26A; Finance Act, 1956 - Sections 14, 14(1), 14(2), 14(3), 14(4) and 23(5); Income Tax Act, 1961 - Sections 271, 271(1), 271(2), 274, 274(1), 275, 276 and 297(2); General Clauses Act - Sections 3(42); Payment of Bonus Act, 1965 - Sections 33

Reported in : AIR1970SC778; [1970]77ITR107(SC); (1969)3SCC311; [1970]3SCR253

the amount of penalty, could certainly be canvassed.4. Section 23(5) stood as follows after the amendment made by Section 14 of the Finance Act 1956:Notwithstanding anything contained in the foregoing Sub-sections, when the assessee is a firm and … computing the total income of the firm at Rs. 4,75,368. In view of the amendment made by the Finance Act of 1956 in Section 23(5) of the Act of 1922 the tax payable by the firm as also … Mill Mazdoor Union : (1966)IILLJ546SC hardly affords any parallel. There are retrospective operation of the Payment of Bonus Act 1965 which came into force in May 29, 1965 was made by Section 33, the provisions of which were