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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

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 … a direction to refund the collected tax was also made subject to the rule of limitaiion mentioned in Section 4 of the Orissa Sales Tax Act. The decision was affirmed by the Supreme Court and it was held

Panna Lal Vs. State of Rajasthan

Court : Rajasthan

Subject : Criminal

Reported in : 1984WLN(UC)168

on behalf of the accused. It was argued that the offence of possessing liquor adversely affects the State's finance, as such the benefit of probation of good conduct should not be extended to the accused.6. Admittedly, no … S.S. Byas, J.1. Accused Panna Lal was convicted under Section 4(2) of the Rajasthan Prohibition Act, 1969 and was sentenced to eight months' rigorous imprisonment with a fine of Rs. 100/- in default of the

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 … date of every individual, Hindu Undivided Family and company at the rate or rates specified in the Schedule.4. Section 4 includes certain assets as belonging to the assessee.5. Section 5 gives certain exemptions in respect of certain assets.

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 the same way in which they apply to the levy and collection of duties of excise. Under Section 4 during each financial year, payment is to be made out of the consolidated fund of India to the

income-tax Appellate Tribunal Vs. B. Hill and Co. (P.) Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Finance Act, 1965 - Sections 2(5); Finance Act, 1966 - Sections 2(5); Finance Act, 1967 - Sections 2(4); Finance Act, 1964; Finance Act, 1968; Finance Act, 1969; Income Tax Act, 1961 - Sections 2(18), 31, 37, 108 and 256

Reported in : (1982)29CTR(All)301; [1983]142ITR185(All)

goods by the assessee and accordingly not entitled to the tax concession provided under Section 2(5)(a)(i) of the Finance Act, 1969 (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal way right … business of manufacture and sale of carpets. Almost its entire production of carpets is exported out of India. 4. We shall first take up the question of tax concession and higher rebate on super-tax. 5. It appears

Commissioner of Wealth-tax Vs. Smt. V. Pathummabi

Court : Kerala

Subject : Direct Taxation

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

Reported in : [1977]108ITR689(Ker)

which the default continued, but not exceeding in the aggregate fifty per cent, of the tax ; .....' 4. This section was again amended with effect from April 1, 1969, by the Finance Act, 1969, and after … is, under Section 18(1)(i) of the Wealth-tax Act, 1957, as it stood prior to its amendment by the Finance Act, 1969 ?'2. The returns for the two years 1964-65 and 1965-66 should have been filed by the assessee on

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

Additional Commissioner of Income-tax, Gujarat Vs. Tarun Commercial Mi ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40

Reported in : [1978]113ITR745(Guj)

business needs of the company and the benefit derived by or accruing to it therefrom.' (iii) (Omitted by Finance Act, 1968, with effect from 1-4-1969). 3. On behalf of the revenue it has been contended that having regard … B.K. Mehta, J.1. In this reference, we are concerned with the ambit and come of section 40(a)(v) and section 40(c) of the Income-tax Act, 1961, as were in force in the relevant assessment year

Bengal Paper Mill Co. Ltd. and anr. Vs. Commercial Tax Officer and ors ...

Court : Kolkata

Subject : Sales Tax

Reported in : [1976]38STC163(Cal)

of the retrospective operation of the definition of 'business' in Clause (la) of Section 2 of the Bengal Finance (Sales Tax) Act, 1941, a definition introduced by means of an amendment by Sub-section (1) of Section 4 … by means of an amendment by Sub-section (1) of Section 4 of the West Bengal Taxation Laws (Amendment) Act, 1969, and similar enactments.3. The petitioners, Bengal Paper Mill Company Limited, carry on business of manufacturing paper. They are

Prafulla Kumar Sahoo Vs. State of Orissa and anr.

Court : Orissa

Subject : Service

Acts : Constitution of India - Articles 41, 45, 46, 226 and 227; Grant-in-aid Order, 1994; Orissa Education Act, 1969 - Sections 7C, 7C(1), 7C(4) and 24B

Reported in : 95(2003)CLT658; 2003(I)OLR91

not tenable in law. Mr. Swain submitted that under Sub-section (4) of Section 7(C) of the Orissa Education Act, 1969, the State Government has made the Orissa (Non-Government Colleges, Junior Colleges and Higher Secondary Schools) Grant-in-Aid Order, 1994 … follows : (I) In view of the Government decision to abolish 50% of the base level posts and Finance Deptt. Circular restricting filling up of vacant posts a decision was taken not to admit any post in