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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 powers … 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

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act, 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was said, … dealt with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act, 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C.J. in Feder Commissioner of

Mcdowell and Co. Ltd. Vs. Commercial Tax Officer

Court : Supreme Court of India

Subject : Direct TaxationSales Tax

Reported in : AIR1986SC649; (1985)2CompLJ137(SC); (1985)47CTR(SC)126; 1985(5)ECC259; [1985]154ITR148(SC); 1985(1)SCALE788; (1985)3SCC230b; [1985]3SCR791; [1985]59STC277(SC); 1986(1)LC595

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was said, … dealt, with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C. J. in the recent

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

'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 … cover the validity of the section itself. Furthermore, the terms of s. 37 of the Payment of Bonus Act, 1965 are different and the Bonus Act is not a taxing law. 27. In the result the appeal fails … departure from taxable territories, section 23B deals with collection of tax out of the estate of deceased persons, section 25 deals with assessment in case of discontinued business, section 25A with assessment after partition of Hindu undivided families

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

increasingly stringent conditions) until a general abolition of the relief (for surtax purposes) by section 12 of the Finance Act 1965. The general rule now (for all income tax purposes, though subject to some limited exceptions) is that in … benefit he intended to confer upon his wife. That is sufficient to provide the necessary "element of bounty". 25. That brings me to the question of whether the respondents fall within the exception created by section 660A(6).

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

only one year from 1st April of a year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of … the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House, Madras, for clearance of the good imported for … the Finance Act, 1983, the Central Government issued Notification No. 62/83-Cus., dated 1.3.1983 by invoking the power under Section 25(1) of the Customs Act. The Notification to the extent relevant, reads thus : 'Exemption from auxiliary duty on

Commissioner of Income-tax Vs. Central Bank of India Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(10), 2(24), 45, 52, 52(2), 85A, 108, 115 and 119

Reported in : (1990)92BOMLR31; [1990]185ITR6(Bom)

and the Memorandum explaining its provisions.13. Mr. Dalvi then drew our attention to the Explanatory Notes to the Finance Act, 1965, issued under Circular No. 3-P dated, October 11, 1965. It is not disputed that this Circular was issued … S.P. Bharucha J.1. This is a reference made at the instance of the Revenue, under the provisions of section 256(1) of the Income-tax Act, 1961. It raises, in regard to the assessment year 1967-68, the following question … made at the instance of the Revenue, under the provisions of section 256(1) of the Income-tax Act, 1961. It raises, in regard to the assessment

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 assessee … income - appeal allowed. - Sections 25 & 27: [Lokeshwar Singh Panta & B. Sudersharn Reddy,JJ] Conviction under Section 25 Absence of charge - Accused was charged and tried for offence punishable under Section 27 of Arms Act

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. … 3. The genesis of the issue is a show cause notice dated 25.4.2006 issued by the revenue to the appellant, inter alia, recording that the

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 … 2[or contravenes the provision of any rule made under clause (f) or clause (g) of sub-section (2) of section 25, or of any regulation made under clause(e) or clause (f) or clause (g) of section 26,]. the Commission,