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T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

1965. Thereafter, penalty was levied under Section 18(1)(a)(i) of the Act as amended by Section 24 of the Finance Act of 1969 (hereinafter called the '1969 Amendment').5. The assessee appealed to the AAC of Wealth-tax. The AAC held … to 1968-69. Admittedly, the assessee was liable to pay wealth-tax for all these years. He was required under Section 14(1) of the W.T. Act', 1957 (hereinafter called 'the Act'), to furnish to the Wealth-tax Officer (hereinafter called 'W.T.O.')

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court : Guwahati

Subject : Direct Taxation

1965. Thereafter, penalty was levied under section 18(1)(a)(i) of the Act as amended by section 24 of the Finance Act of 1969 (hereinafter called the "1969 Amendment").The assessee appealed to the AAC of the Wealth-tax. The AAC held … to 1968-69. Admittedly, the assessee was liable to pay wealth-tax for all these years. He was required under section 14(1) of the W.T. Act, 1957 (hereinafter called "the Act"), to furnish to the Wealth-tax Officer (hereinafter called "W.T.O.")

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

1965. Thereafter, penalty was levied under Section 18(1)(a)(i) of the Act as amended by Section 24 of the Finance Act of 1969 (hereinafter called the '1969 Amendment').5. The assessee appealed to the AAC of Wealth-tax. The AAC held … to 1968-69. Admittedly, the assessee was liable to pay wealth-tax for all these years. He was required under Section 14(1) of the W.T. Act', 1957 (hereinafter called 'the Act'), to furnish to the Wealth-tax Officer (hereinafter called 'W.T.O.')

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)

not going to be compensated by additional duties of excise in relation to silk fabrics. Accordingly in the Finance Act, 1968 the following change was proposed:Provision Relation to Central Sales Tax All items on which additional duties of excise … tax as Parliament may by law specify.3. The CST Act received the assent of the President on 24.12.1956. Section 14 of the CST Act declares that the goods listed in that provision 'are of special importance in inter-state

Assistant Commissioner of Income Vs. Choice Trading Corporation Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Land Acquisition

Reported in : (2004)90ITD1(Coch.)

a hotel would not constitute "manufacture or processing of goods" within the meaning of Section 2(6)(d) of the Finance Act, 1968. A company which carries on such activity will not fall within the definition of an "industrial company" under … Assessee filed the return disclosing Nil income for the year under consideration, the same was processed under Section 143(1)(a).Subsequently, the return was processed under Section 143(3).3. Assessee is a company in which public are not substantially interested.

State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

on 1.4.2001 the State of Kerala amended Section 5(2C) of the Kerala General Sales Tax Act; by the Finance Act of 2001, by adding an explanation which was brought into effect retrospectively from July 1, 1987 which reads … a licence granted by the Commissioner in that behalf or under the provisions of Section 21;... ..... .....12. Section 14 deals with establishment and control of distilleries. Beverages, warehouses etc. and provides as follows :-'14. Establishment and control … 1999 in OP Nos. 23008-23903/98, 818, 2255, 2264, 12893, 3283; 7437 and 19686/99 whereby the High Court allowed the writ petitions filed by the respondents/distillers

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 … specified. This item 33 was subsequently modified as item 27 by the Central Excise (Conversion to Metric Units) Act, 1968 but the contents thereof remained the same. Item 27 mentions the following commodities for the purpose of levying … 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

Lord Krishna Bank Ltd. and ors. Vs. Income-tax Officer and anr.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(18), 2(41), 104 and 108; Finance Acts, 1964, 1966, 1968 and 1969; Constitution of India - Articles 14 and 19(1)

Reported in : [1973]91ITR313(Ker)

higher than 55 per cent., the Finance Acts, 19 of 1968 and 14 of 1969, authorising levy of income-tax at the rate of 65 per … with Section 2(41) and Section 104 read with Section 108 of the Act and the provisions of the Finance Act, 1964 (5 of 1964), authorising levy of super-tax at a rate higher than 25 per cent, of the … Income-tax Act, 1961 (43 of 1961), for short ' the Act', and relating to the years 1964-65, 1966-67, 1968-69 and 1969-70. The orders in respect of the years 1964-65 and 1966-67 relate to reassessment and those in

Hansraj Aggarwal Vs. Addl. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1), 142(2A), 143(2), 144 and 271(1); Finance Act, 1968

Reported in : [1979]119ITR688(MP)

filed on April 9, 1968, i.e., after the substitution of new Clause (iii) in Section 271(1)(c), by the Finance Act, 1968, w.e.f. April 1, 1968, the IAC held that penalty had to be computed by reference to the amount … his return. The ITO observed that the assessee was not co-operative and, therefore, completed the assessment under Section 144 of the I.T. Act, to the best of his judgment, in each of the two years. Since the

Bireswar Sirkar Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 21 and 226; ;Gold Control Rules - Rule 126(1), 126(1) and 126M; ;Gold Control Act, 1968 - Sections 4, 68 and 78; ;General Clauses Act, 1897 - Section 6; ;Finance Act, 1995; ;Gold Control Ordinance, 1968; ;Defence of India Rules; ;Central Excise Act, 1944

Reported in : (2003)2CALLT523(HC),2003(162)ELT1170(Cal)

Their nomenclature have been changed, they have now been designated as the Commissioner of Central Excise by the Finance Act of 1995. The Collector of Central Excise and Customs does not exist, which used to be the adjudicating … to the petitioner under the Defence of India Act and the Rules framed thereunder. Thereafter, the Gold Control Act, 1968 (hereinafter referred to as the Act) came into force and all the proceedings which were initiated under the … gold and gold ornaments (finished as well as unfinished) all of above 14 carat purity were seized. It is also alleged that 19 tollas and … down that possession of certain quality and quantity of gold is prohibited. Section 4 of the Act lays down that the matter will be adjudicated