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Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Matched in: Advocate P. Rama Rao, Adv. B.K. Seshu, Adv. in R.C. No. 51 of 1974 and ;Y.V. Anjaneyulu, Adv. in R.C. No. 14 of 1975

Commissioner of Wealth Tax, Amritsar Vs. Suresh Seth Overruled

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 14(3), 15, 16, 17, 18, 18(1) and 27(1); Wealth Tax (Amendment) Act, 1964 - Sections 18; Finance Act, 1969; Constitution of India - Articles 20(1) and 136; Indian Mines Act, 1923 - Sections 39; Factories Act, 1948; General Clauses Act - Sections 6

Reported in : AIR1981SC1106; (1981)21CTR(SC)349; [1981]129ITR328(SC); 1981(1)SCALE729; (1981)2SCC790; [1981]3SCR419; 1981(13)LC555(SC)

to maximum of 50% of the wealth-tax payable under Section 18(1)(a) before its amendments on 1.4.69 by the Finance Act, 1969 : Rs. 115/-(ii) For the period from 1.4.69 to 18.3.71 : Penalty at 1/2% of the net wealth … wealth-tax returns for the assessment years 1964-65 and 1965-66 on March 18, 1971 while he was required by Section 14(1) of the Act to file the return for the assessment year 1964-65 on or before June 30,1964 and

Agro-industrial Trading Corporation Vs. State of Kerala

Court : Kerala

Subject : Sales TaxExcise

Acts : Kerala General Sales Tax Act, 1963 - Sections 3(1), 5A and 9; Central Sales Tax Act, 1956 - Sections 14; Finance Act, 1969; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3 and 4; General Sales Tax Act, 1125; Calcutta Improvement Act, 1911 - Sections 71; Calcutta Improvement (Amendment) Act, 1921; Land Acquisition Act, 1894 - Sections 26(2) and 54; General Clauses Act - Sections 6A, 8 and 8(1); Foreign Exchange Regulations Act, 1952 - Sections 23A; Customs Act; Sea Customs Act, 1878 - Sections 19, 19(1) and 178A; Sea Customs (Amendment) Act, 1955; Madras General Sales Act, 1959; Madras General Sales (Amendment) Act, 1974; Bombay Sales Tax Act, 1959; Punjab Pre-emption Act, 1913 - Sections 3(1); Punjab Alienation of Land Act, 1900; Imports and

Reported in : 1988(38)ELT618(Ker)

definition of 'Cotton Fabrics', in Item 19 of the Central Excises and Salt Act as amended by the Finance Act, 1969 into Item 4 of Schedule III of the Madras General Sales Tax Act. Schedule III had therefore to … In accordance with the above constitutional provision, the Central Sales Tax Act, 1956, was passed by Parliament, the Section 14 declares goods of special importance In Interstate trade or commerce. Sub-clause (ii-a) of the said Section is:'Cotton Fabrics,

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)

of the W.T. (Amend.) Act, 1964,' and thereafter under Section 18(1)(a)(i), as substituted by Section 24 of the Finance Act, 1969?' 9. Wealth-tax Reference No. 3/75.10. This reference relates only to the assessment year 1968-69. In this case also … 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)

of the W.T. (Amend.) Act, 1964,' and thereafter under Section 18(1)(a)(i), as substituted by Section 24 of the Finance Act, 1969?' 9. Wealth-tax Reference No. 3/75.10. This reference relates only to the assessment year 1968-69. In this case also … 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

given a reasonable opportunity of being heard......"S. 18 was again amended in 1969 by section 24 of the Finance Act, 1969 Act 14 of 1969), and the amendment was given effect from April 1, 1969.By this amendment cls. (i)

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Constitution

Acts : Expenditure Tax Act; Bombay Finance Act, 1932 Sections 20, 21 and 22; Gift Tax Act, 1958; Madras Urban Land Tax Act, 1966; Bombay City Civil Court Act, 1948; Gold (Control) Act, 1868; Bombay Finance (Amendment) Act, 1939; Finance Act, 1969 Sections 2, 3, 4, 5, 5(1), 6, 7 and 24; Wealth Tax Act, 1957 - Sections 2 and 3; Federation Act ; Urban Immovable Property Tax Act ; Madras Agriculturists Relief Act, 1938; Income Tax Act, 1922 - Sections 3, 4, 5 and 7(1); Government of India Act, 1935 91, 92, 99, 100, 100(1) and 104; Gujarat Municipalities Act - Sections 99; Punjab Urban Immovable Property Tax Act, 1940; Bombay Municipal Act, 1888 - Sections 22; Constitution of India - Articles 1, 14, 19, 19(1), 39, 99, 198-A, 217, 223, 231, 245 to 255 and 302-325

Reported in : AIR1972SC1061a

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970 … legislative competence of the State Legislature to enact the Act, but held it to be violative of Articles 14 and 19(1)(f). In the appeal to this Court against that judgment, the contention was that the impugned Act

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

the goods in question. This is further clear from the fact that for the first time by the Finance Act, 1969, sub-item (aa) was added to item No. 27 in the First Schedule to the Excise Act and it … 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

Commissioner of Wealth-tax Vs. Ram NaraIn Agrawal

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 14(1), 17 and 18(1); Finance Act, 1969

Reported in : [1977]106ITR965(All)

appeal the Tribunal directed the Wealth-tax Officer to impose penalty on the scale in force prior to the Finance Act, 1969. Aggrieved by this order an application was filed on behalf of the Commissioner of Wealth-tax under Section 27(1) … the assessee were Ram Navmi years. No voluntary returns of wealth were filed by him as required under Section 14(1) of the Act. The Wealth-tax Officer issued notice under Section 17 of the Act calling for return of

State of Kerala Vs. Attesee (Agro Industrial Trading Corporation)

Court : Supreme Court of India

Subject : Sales Tax

Acts : Constitution of India - Articles 269, 286, 286(2) and 286(3)

Reported in : AIR1989SC222; 1989(19)ECC60; 1988(38)ELT720(SC); JT1988(4)SC250; 1988(2)SCALE1597; 1989Supp(1)SCC733; [1988]Supp3SCR601; [1989]72STC1(SC)

sheets, bed-spreads, counter-panes and table cloths, but do not include any such fabricItem 19 was amended by the Finance Act, 1969. After amendment, it reads thus:19. Cotton fabrics'Cotton Fabrics' means all varieties of fabrics manufactured either wholly or partly … tax as Parliament may by law specify. The CST Act_ received the assent of the President on 24.12.%. Section. 14 of the Act declared certain goods to be goods of special importance in interstate trade or commerce, (here