Advanced Search Results

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)

20 per cent of the total amount to chargeable on such goods; and...' 19. Section 31 of the Finance Act, 1969, also is in similar terms. Based on the language, learned counsel argued that the special duty contemplated under … 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

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 … 3, 1968 rejected the claim holding that the application for the refund of duty was time barred under Section 27(1) of the Customs Act, 1962 (for short, 'the Customs Act') as the same was not received within six

Madras Aluminium Co. Ltd. and anr. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Indian Tariff Act, 1934 - Sections 2A; Central Excise Act, 1944 - Sections 3(1) and 26B(2); Finance Act, 1969 - Sections 30; Indian Contract Act - Sections 72; Limitation Act, 1908 - Schedule - Article 96; Customs Act - Sections 27; Finance Act, 1970 - Sections 32; Orissa Sales tax (Amendment) Act, 1958 - Sections 9B, 9B(32) and 14A; Constitution of India - Articles 19(1), 19(6), 226, 265 and 301; Central Excise Rules - Rules 9, 10, 11, 27 and 173J

Reported in : 1990LC607(Madras); 1980CENCUS50D; 1981(8)ELT478(Mad)

ingots, bars, blocks, slabs, billets, shots and pellets.'The following sub-item (aa) was introduced by Section 30(xxi) of the Finance Act, 1969 with effect from 1-3-1969 :-'(aa) Wire bars, wire rods and castings not otherwise specified.'By Section 32 of the … of duty unlawfully collected was dismissed by the department on the ground that the claim was barred under Section 27 of the Customs Act which provided for six months time for making the application for refund, the court

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 … leave against the judgment of the High Court of Punjab and Haryana in a reference made under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act') answering in favour of the assessee the

Commissioner of Wealth-tax Vs. Smt. Brij Rani

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18 and 18(1); Income Tax Act, 1961 - Sections 27(1); Finance Act, 1969

Reported in : (1992)108CTR(All)46; [1993]201ITR307(All)

the tax. Thereafter with effect from April 1, 1969, an amendment was effected by Section 24(c) of the Finance Act, 1969, in the scale of penalty imposable inasmuch as the rate of penalty provided was a sum for every … R. K. Gulati, J.1. This is a reference under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the Commissioner of Wealth-tax, Lucknow. The reference arises out

Commissioner of Wealth-tax Vs. Trutees of Sahebzadas of Saraf-e-khas T ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1) and 27; Finance Act, 1969

Reported in : AIR1997SC692; [1997]224ITR558(SC); JT1997(1)SC218; 1996(9)SCALE256; (1997)3SCC481

after 31.3.69 and not as per the increased scale of penalty introduced with effect from 1.4.69 by the Finance Act, 1969?Answered accordingly. No costs. - - We have heard Sri Salve at some length but we are not … These appeals are directed against the order of the Andhra Pradesh High Court answering the reference made under Section 27(1) of the Wealth Tax Act, 1957, at the instance of the Revenue, in favour of the assessee

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)

Smt. Indu Barua Vs. Commissioner of Wealth-tax, North Eastern Region

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1), 14(2), 17, 18 and 18(1); Code of Civil Procedure (CPC) , 1908 - Sections 41 - Order 5, Rule 15

of the Wealth-tax (Amendment) Act, 1964, and with effect from April 1, 1969, by Section 24 of the Finance Act, 1969, in the view that the default was a continuing one (2) Whether, on the facts and in the … N. Ibotombi Singh, J. 1. The Income-tax Appellate Tribunal has, at theinstance of the assessee, referred under Section 27 of the W,T. Act, 1957 (hereinafter called ' the Act '), the following questions to this court: '(1)

industrial Cables India Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Excise

Reported in : 1991(79)LC324(Bombay)

fide belief was under a mistake of law. The petitioners claimed that for the first time by the Finance Act, 1969, excise duty was levied on the goods of the nature imported by the petitioners between the years 1962 … of Customs, Refund Department, Bombay, rejected 7 applications holding that the applications for refund were clearly time-barred under Section 27(1) of the Customs Act, 1962. The petitioners have, thereafter, preferred this petition on December 18, 1974 claiming

Commissioner of Wealth-tax Vs. Krishna Bazaz

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1)

Reported in : [1987]166ITR620(Cal)

of the case, the penalty would be leviable under the law in force before its amendment by the Finance Act, 1969, for the entire period of default or under the preamended law for the period of default up to … assessment year 1968-69, the valuation date being July 8, 1967. The due date for filing the return under Section 14(1) of theWealth-tax Act, 1957, was June 30, 1968, but the assessee filed his return on November 6, … the levy of penalty.5. On an application by the Revenue under Section 27(1) of the Wealth-tax Act, the following question stated to be a question