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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

Kodukulanji Service Co-operative Bank Vs. State of Kerala

Court : Kerala

Subject : Trusts and Societies

Reported in : 2003(1)KLT250

A of Kerala Co-operative Societies Act, 1969, Rule 39 of Kerala Co-operative Societies Self Financing Pension Scheme, 1994, Section 32 A of Employees Provident Funds Scheme, 1952 and Section 14 B of Employees' Provident Funds and Miscellaneous Provisions … the employees contribution with interest accrued thereon after the commencement of Section 80A of the Kerala Co-operative Societies Act, 1969 and the Kerala Co-operative Societies Employees Self Financing Pension Scheme, 1994, within a period of one year from … the background of an amendment to the Kerala Co-operative Societies Employees Self Financing Pension Scheme, 1994 (hereinafter referred to as the Scheme). The impugned amendment

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 … in which the majority view is that even an application under Article 32 of the Constitution should be dismissed on the ground of delay. In … collected by the Assistant Collector (Principal Appraiser) Customs, Bombay on a mistaken impression that it was leviable under Section 2A of the Indian Tariff Act, 1936 (hereinafter to be referred to as 'the Act') in respect of

Siddikul Akbar Vs. the Joint Registrar of Co-operative Societies

Court : Kerala

Subject : Land Acquisition

order passed by the Joint Registrar (General) exercising the power under Section 32 (1) of the Co-operative Societies Act 1969 (hereinafter referred to as the Act). In an earlier round of litigation when the petitioner challenged an order … OF THE ORDER DTD 3/4/2013 ISSUED BY R1. RESPONDENT(S)' EXHIBITS: ------------------------------------------ R1(A): COPY OF THE OPINION OF THE FINANCING BANK DTD. 6/04/2013. R3(A): COPY OF THE RECEIPT DTD. 5/04/2013 ISSUED BY INSPECTOR OF POLICE, KOTHAMANGALAM. /TRUE COPY/

Commissioner of Income Tax Vs. Anand theatres

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)492; [2000]110TAXMAN338(SC)

Hotel's case (supra) the Legislature amended the definition of 'plant' in section 43(3) of the Act by the Finance Act, 1995. The amending section clearly shows that the legislative intent was never to exclude cinema and hotel buildings … trader's operations. Commissioners of Inland Revenue v. Barclay, Curle &, Co. Ltd. 1969 SC 30:45 TC 221.(i) Apparatus which has no functional purpose in the … to be decided in the background of the specific provisions granting depreciation to buildings, machinery and plant under section 32 of the Income-Lax Act, 1961 (hereinafter referred to as 'the Act). And also to decide whether time has

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

84 ITR 661 observed that it was well recognized that specific dates in the 1961 Act and the Finance Act, 1955, had reference to assessment years and had nothing to do with the accounting years of an assessee … one meaning, the task of interpretation can hardly be said to arise." 32. Odgers' Construction of Deeds and Statutes, Fifth end. at p. 260 under … Section 40(a)(v) of reimbursement by employer company of medical expenses incurred by managing director in the assessment years 1969-70 and 1970-71 when the said provision was in force. [Section 40(a)(v) was deleted and substituted by Section 40A(5)

Shri Chandra Parameshwar Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1986)(6)LC644Tri(Chennai)

beyond 180 days was contrary to Section 32(8) of the Income Tax Act, 1961, as amended by the Finance Act, 1969. In the instant case the question regarding the return of the account books was never an issue before

Jay Engineering Works Ltd. Vs. Government of India, Ministry of Financ ...

Court : Andhra Pradesh

Subject : Excise

Acts : Finance Act, 1969; Finance Act, 1951 - Sections 6(2) and 7(2); Central Excises Act, 1944 - Sections 37; Indian Tariff Act, 1934 - Sections 2(A) and 32; Central Excise Rules, 1944 - Rules 10, 10A, 56, 56A, 56A(2) and 56A(3)

Reported in : 1979(4)ELT307(AP)

to as 'the Act'). Stators and rotors also were mentioned under the same Entry 33 until 1-3-1969. The Finance Act, 1969, however took them out of Entry 33 and placed them under Entry 30. It may be noticed that … Entry 33. The present dispute has arisen because of the said change in law.3. The Rules framed under Section 37 of the Act provide for, inter alia, levy, refund and exemption from excise duty. We will first

Mohanachandran Nair Vs. Andoorkonam Service Co-operative Bank Ltd.

Court : Kerala

Subject : Trusts and Societies

Acts : Kerala Co-operative Societies Act, 1969 - Sections 32(1), 32(3) and 33(2)

Reported in : 2004(2)KLT1062

per the said order, the Joint Registrar invoking the power under Section 32(3) of the Kerala Co-operative Societies Act, 1969 (hereinafter called 'the Act') superseded the elected Managing Committee of the first respondent Co-operative Society. The Committee was … shall be given 'an opportunity to state its objections'. Section 32(2) provides that the Registrar shall consult the financing Bank and Circle Co-operative Union. However, Section 32(3) provides that these two mandatory requirements of hearing and consultation

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

The legislature made retrospective amendment to section 28 of the Act by inserting clauses (iiia) to (iiic) by Finance Act, 1990 with effect from 1-4-1962. Thus, income by way of duty drawback became taxable income by virtue of … was found that it was purchased in Financial Year 1996-97 for Rs. 58,56,396 and further sum of Rs. 32,80,100 was paid to M/s. Arthur Andersons & Associates whose services were obtained for implementation of such software. This