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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

distinct from the customs duty and this would be clearly seen if we look into the proviso to Section 26 (1) of the Finance Act, 1965 and subsequently incorporated in Section 57(1) of the 1964 Act and Section … 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

Rajasthan Financial Corporation Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Finance Act, 1964; Finance Act, 1965; Companies Act, 1956 - Sections 85; Income Tax Act, 1961 - Sections 2(17), 2(26) and 154

Reported in : [1987]163ITR278(Raj)

allowed was to be reduced by 7.5% on the dividend other than dividend on preference shares. In the Finance Act, 1965, First Schedule, Part I. Paragraph F, income-tax at the rate of 80% was prescribed on the whole of … Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal'), by its order dated February 19, 1972, passed under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), has referred the following questions arising

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 … has taken the following pleas: (i) The words "Teaching Staff of the University" occurring in Clause (e) of Section 26(1) of UGC Act, 1956 are words of wide import. Section 2(n) of the Madurai Kamaraj University Act defines

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 … made under section 12 and is not ultra vires the powers conferred on the Central Government by that section'. 26. It is true that in the case the attack was on the notification and not on the section

Jeewanlal (1929) Ltd. Vs. Commissioner of Income-tax (Central) and ors ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 251 and 263; ;Finance Act, 1965 and 1966

Reported in : [1977]106ITR33(Cal)

business consists of manufacture of aluminium articles as detailed in Part III of the First Schedule to the Finance Act, 1965. Accordingly, the petitioner claims that the petitioner is entitled to necessary rebate as contemplated by Paragraph F(1)(b)(ii)(a) of … under article 226 of the Constitution the petitioner has challenged the notice dated 4th November, 1974, issued under Section 263 of the Income-tax Act, 1961. The petitioner is a public limited company engaged in the business of … petitioner has challenged the notice dated 4th November, 1974, issued under Section 263 of the Income-tax Act, 1961. The petitioner is a public limited company

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

was introduced nearly 40 years ago in a relatively simple code set out in Part III of the Finance Act 1965. The legislation has since become very much more complicated. One feature of the tax which has survived unchanged … as a result of a sale from which he personally gets nothing. These rules are now found in section 26 of the 1992 Act. 26. The CGT legislation has from its inception treated trustees of settled property as

Indian Steel and Wire Products Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1965; ;Income Tax Act, 1961 - Section 80E

Reported in : [1977]108ITR802(Cal)

within item 1 of the list of articles specified in Part III of the First Schedule under the Finance Act, 1965, and, therefore, it was entitled to the extra rebate for the assessment year 1965-66. For the assessment years … forgings, pipes and structures......... 20. Ball and Roller Bearings. 28. Wire ropes.' 26. Lastly, Mr. Banerjee drew our attention to Section 14 of the Central … Dipak Kumar Sen, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, initiated at the instance of the assessee in respect of the assessment

M/s. Tata Engineering and Locomotive Co. Ltd. Vs. State of Maharashtra

Court : Mumbai

Subject : Sales Tax

sales, the resales of goods purchased by a dealer after the commencement of the Bombay Sales Tax (Amendment) Act, 1965 from a registered dealer as provided in sections [7, 8, 9] unless the dealer claiming deduction produces a … For all these reasons, he submits that the questions be answered accordingly. 26. Mr. V. A. Sonpal appearing on behalf of the Revenue, on the … was legally justified in holding that the amount of Rs.8,34,781/- as per hire purchase agreement dated 7.2.1996 hire financed in favour of Shri. Ajit Singh Bhimrao was liable to tax under Section 8 of the B.S.T. Act,

Basistha Narayan Misra Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Criminal

Acts : Essential Commodities Act, 1955 - Section 7(1); ;West Bengal Soft Coke Licensing Control Order, 1965; ;Indian Penal Code (IPC) - Sections 120B, 406, 420, 467, 468 and 471; ;Code of Criminal Procedure (CrPC) , 1973 - Section 157; ;Constitution of India - Articles 226 and 227

Reported in : 1993CriLJ10

1955 and Para 4 of the West Bengal Soft Coke Licensing Order, 1965, before the Special Court, Alipore, on the charge that the petitioner brought … Nandan Adhikari, when it was adjourned till February 26, 1992.4. Mr. Bikash Ranjan Bhattacharya, led by Mr. … the police authority, about the misappropriation of Breeze Coke rakes, the Director of Consumer Goods withheld all sponsorship financed by the petitioner.41. It has been further stated that 'Gas Breeze Coke' comes within the West Bengal Soft … 17(12)90, 18(12)90, 19(12)90 and 20(12)90 dated December 21, 1990, pending before the Judge, Special Court, Alipore (Essential Commodities Act) and G.R.P. Case No. 5/91 dated January 5, 1991, in the Court of Judicial Magistrate, 1st Class, 6th … No. 17(12)90, 18(12)90, 19(12)90 and 20(12)90 for alleged violation of provisions of Section 7(1)(a)(ii) of the Essential Commodities Act, 1955 and Para 4 of the

Mapp (inspector of Taxes) Vs. Oram.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1969]71ITR354(Cal)

is no relevant provision for the purposes of this case, as there is in Schedule 5 to that Finance Act, 1957, in relation to the foreign income of British corporations. However, it is necessary to consider the arguments … set out in the case stated, and continued :The question, therefore is whether in the year of assessment 1965-66 the son was entitled in his own right to an income exceeding pound 115 within the meaning of … own right to an income exceeding pound 115 within the meaning of section 212(4) of the Income Tax Act, 1952.It must be appreciated, of course, … I found unconvincing and a non-sequitur.A reference was also made to section 26(1) where there is a reference to 'total income from all sources estimated