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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

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 … 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

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the … defines 'mutatis mutandis' as 'with the necessary changes in points of detail'. Black's Law Dictionary (Revised 4th Edn., 1968) defines 'mutatis mutandis' as 'with the necessary changes in points of detail, meaning that matters or things are

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 … circumstances of the case, the Tribunal was justified in holding that in view of the Explanation to Section 271(1)(c) a charge of the gross and wilful neglect on the part of the assessee is proved ? 2.

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

amount of tax credit to be certified under s. 280ZD of the I.T. Act. Section 39 of the Finance Act, 1968, read : '39. Special duties of excise on certain goods - (1) When goods of the description mentioned … Court held (p. 623 : 'Then coming to the second contention that the said excise duty levied under section 27(4) of the Finance Act has to be taken into account for the purpose of determination of the amount

Commissioner of Income-tax, Tamil Nadu-iii Vs. S.S.K.G. Arthanariswamy ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 27, 139, 143(1), 144, 147, 148, 271(1) and 271(4A); Wealth Tax Act, 1957 - Sections 18(1)

Reported in : (1980)19CTR(Mad)240; [1982]136ITR145(Mad)

whether the provisions of s. 271(1)(c) of the Act as they stood prior to the amendment by the Finance Act of 1968 only were applicable or whether the provisions as they existed subsequent to the amendment, would have … the concealment of income clearly admitted in the revised returns filed only after the issue of notice under section 148 has to be penalised, which was filed after April 1, 1968. Hence the amended provision of law … assessments were completed on November 23, 1961, December 18, 1962, and February 27, 1964, determining the total income as Rs. 16,409, Rs. 45,8466 and Rs.

M. Radhakrishniah Vs. Commissioner of Income-tax, Madras

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 27(1), 68 and 271(1)

Reported in : (1984)38CTR(Mad)326; [1984]147ITR133(Mad)

a case of penalty under s. 271(1)(c) of the I.T. Act, as it stood after amendment by the Finance Act, 1968, but before its further amendment by the T.L. (Amend) Act, 1975. The IAC who levied the penalty in … Balasubrahmanyan, J.1. This is a case of penalty under s. 271(1)(c) of the I.T. Act, as it stood after amendment by the Finance … of law : '1. Whether, on the facts and in the circumstances of the case, the provisions of section 271(1)(c) stood attracted to justify any penalty 2. Whether, on the facts and in the circumstances of the

Misrilal JaIn and anr. Vs. State of Orissa and anr.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation Act, 1959 - Sections 1(3), 3 and 27; Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation (Amendment) Act, 1962; Constitution of India - Articles 13(3), 144A, 226 and 304; Orissa Taxation (on Goods carried by Roads or Inland Waterways) (Amendment) Act, 1964 - Sections 4; Orissa Taxation (on Goods carried by Roads or Inland Waterways) (Amendment) Act, 1968 - Sections 12; Finance Act, 1961; Finance (Amendment) Act, 1962

Reported in : AIR1977SC1686

comply with the constitutional mandate of Presidential sanction shall not invalidate the Finance Acts of 1961 and 1962. It was held by this Court that … by Roads or Inland Waterways) Validation Act, 1962, Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Act, 1968 and Articles 13 (3), 144 A, 226 and 304 of Constitution of India - Act of 1959 was … levied a tax on goods of the description mentioned in the section and carried by means specified therein. Section 27 of the Act provides in so far as material that notwithstanding the expiry of the Act of 1959

Govind Saran Ganga Saran Vs. Commissioner of Sales Tax and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bengal Finance (Sales-tax) Act, 1941 - Sections 5(2) and 5A; Central Sales Tax Act - Sections 14 and 15

Reported in : AIR1985SC1041; [1985]155ITR144(SC); 1985(1)SCALE986; 1985Supp(1)SCC205; [1985]3SCR985; [1985]60STC1(SC); 1985(17)LC945(SC)

28, 1972 when Sub-clause (ii) of Clause (a) of Sub-section (2) of Section 5 was amended by the Finance Act, 1972. This Court observed that the position before the amendment in 1972 was not affected by the possibility … Section 5(2)(a)(ii) and the resale by the purchasing dealer would also be free from tax by reason of Section 27. But that is not such a consequence as would compel us to read the word 'resale' as limited … it to registered dealers, unregistered dealers and consumers. For the assessment year 1968-69 the appellant submitted his return of turnover under the state Act and

S.S. Pasupathy Vs. the Union of India and ors.

Court : Delhi

Subject : Service

Acts : Fundamental Rules - Rule 56; Constitution of India - Article 4

Reported in : ILR1970Delhi883

hereby gives notice to Shri S.S. Pasupathy,a permanent Stenographer of Central SecretariatStenographers' Service (Grade II) in the Ministryof Finance, Department of Economic Affairs thathe shall stand retired from service with effectfrom the date of expiry of three … restriction would hold goodin respect of different kinds of occupations. Proviso (g)to section 27(6) of the Gold Control Act, 1968 laid down'public interest' as one of the considerations to whichthe administrator was to have regard in issuing or

State of Kerala Vs. George Jacob

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; ;Kerala Stamp Act, 1959 - Sections 2, 2(12), 3, 9, 17, 27, 33, 35, 40, 60 and 64 ;Registration Act, 1908 - Sections 23, 25, 31, 32, 35, 47, 49, 61, 74, 88 and 89; ;Transfer of Property Act, 1882 - Sections 53A, 54 and 59; ;Code of Civil Procedure (CPC) - Sections 64 - Order 38, Rule 10; ;Transfer of Property (Amendment) Supplementary Act, 1929 - Sections 10; ;Theft Act, 1968 - Sections 20(2); ;Indian Stamp Act, 1899 - Sections 2(14) and 2(17); ;Government of India Act, 1935 - Sections 175(3)

Reported in : AIR2006Ker111; 2005(4)KLT709

by a common judgment. The short facts required for the disposal of these cases are as follows.2. By Finance Act, 2005 (Act 10 of 2005), with effect from 1-4-2005, the Legislature amended the schedule to the Kerala Stamp … all formalities necessary to give validity to a document. Rv. Beck, (1985) 1 All ER 571 (CA) [Theft Act, 1968, Section 20(2)].'According to the learned Government Pleader, since the words are capable of different meanings depending on the context, … by any person in the State of Kerala shall be stamped before or at the time of execution. Section 27 of the Act which relates to stamp duty in cases where the value of subject matter is indeterminate,