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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 … of the Article Nature of duty Standard rate of duty ... ... ...1 2 3 4 5 6 766 Aluminium manufactures of the following, namely : (a) Plates, sheets, Revenue 40 per cent ... ... ... circles,

Universal Electrics Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32(1); ;Electricity Act

Reported in : [1992]196ITR860(Cal)

the same as we have mentioned in Para F of Part I of the First Schedule of the Finance Act, 1965, and similar is the position under Section 80E of the Income-tax Act, 1961. Column A provides the type

Thomas John Vs. State of Kerala

Court : Kerala

Subject : Municipal Tax

Acts : Kerala Municipalities Act, 1960; ;Kerala Municipality (Amendment) Act, 1994 - Sections 233, 234, 234(2) and 575; ;Kerala Municipality (Amendment) Act, 1999 - Section 76; ;Kerala Buildings (Lease and Rent Control) Act, 1965; ;Taxation and Finance Rules - Rules 9(2), 11 and 24

Reported in : 2010(1)KLT705

revision petition under Rule 11 of Schedule II of the Taxation and Finance Rules framed under the Kerala Municipalities Act, 1960, which continued to be … from the owner of such site or premises.(2)(i) Notwithstanding anything contained in Kerala Buildings (Lease and Rent Control) Act, 1965 (2 of 1965) for the time being in force, the annual value of buildings and lands which are … annual value of buildings etc. as provided in Section 234 of the Kerala Municipality Act, stands amended by Section 76 of the Amendment Act, 14/1999.2. The petitioner raises two contentions. First is that the property tax cannot be

income-tax Officer, a-ward, Indore Vs. Gwalior Rayon Silk Manufacturin ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1965 - Sections 3; Income Tax Act, 1961 - Sections 220(2) and 220(3)

Reported in : [1975]101ITR457(SC)

was granted by the Income-tax Officer, Sub-section (2) of Section 220 of the Act was amended by the Finance Act, 1965, by which the rate of interest was increased from 4% to 6% per annum. In view of this … a misinterpretation of the statute and erroneous view of limitation. Joy Chand Lal Babu v. Kamalaksha Choudhury. (1949) 76 I. A. 131, applied. But the power to take the security under s. IV of the Regulation is

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 … has since been changed again, by the Finance Act 2000, which introduced into the 1992 Act a new section 76 B and Schedule 4B tailor-made to frustrate the scheme which the taxpayers used in this case. Another way

Straw Products Ltd. Vs. Registrar of Companies

Court : Orissa

Subject : Company

Acts : Companies Act, 1956 - Sections 17, 17(1) and 293(1)

Reported in : AIR1969Ori91

business. In the matter of Dalmia Cement (Bharat) Ltd., AIR 1965 Mad 76 the Madras Hight Court has taken the view that the Directors of … the capital of the petitioner-company is locked up in fixed assets and there is no proper scope and finance for the additional business, which the petitioner-company proposes to under-take. The Registrar has also annexed to the affidavit … the share-holders are concerned is afforded by Sub-section (2A) newly added by Sec. 15 of the Companies (Amendment) Act, 1965 to Section 149 of the Companies Act whereby before actually commencing any new business the Company has to

Mannalal Soorana Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1983)4ITD131(Delhi)

tax Act. In this case the Voluntary Disclosure was made by the assessee under Section 68 of the Finance Act, 1965. The income concealed in this disclosure was for the assessment years 1959-60 to 1964-65. The income disclosed was … Supreme Court reported in the case of Kesoram Industries & Cotton Mills Ltd. v. CWT [1966] 59 ITR 767, H.H. Setu Parvati Bayi v. CWT [1968] 69 ITR 864, Ahmed Ibrahim Sahigra Dhoraji v. CWT [1981] 129

The Income-tax Officer, 'A' Ward, Indore Vs. Gwalior Rayon Silk Manufa ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 220, 220(1), 220(2) and 220(3); Finance Act, 1965 - Sections 154, 155, 156, 250, 254, 260, 262 and 264; States (Taxation Concessions) Order, 1950; Central Act, 1967

Reported in : AIR1976SC43; (1975)2SCC721

was granted by the Income-tax Officer, Sub-section (2) of Section 220 of the Act was amended by the Finance Act, 1965 by which the rate of interest was increased from 4 % to 6 % per annum. In view

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, … the Sales Tax Authorities were quashed.22. The judgment of this Court was delivered on October 25, 1976. Rules 76 and 79 of the Distillery Rules were amended with effect from August 4, 1981. Rule 76(a) now provides:

Commissioner of Wealth-tax Vs. Bansidhar Poddar

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1965 - Section 68; ;Wealth-tax Act, 1957 - Section 2; ;Income Tax Act

Reported in : [1978]112ITR957(Cal)

necessary first to consider the provisions of Section 4 of the Income-tax Act, 1961, sectioa 68 of the Finance Act, 1965, Section 2(m) of the Wealth-tax Act, 1957, and the decision of the Supreme Court in the case of Kesoram … The assessee's grievance was that though its taxable income was only Rs. 51,763 a total tax of Rs. 76,674.07 was imposed. It contended that such additional surcharge could not be levied beyond the income-tax payable.22. It was