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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 … penalty applicable to earlier defaults in the absence of necessary provisions in the amending Acts. The principle underlying Section 6 of the General Clauses Act is clearly applicable to these cases. It may be stated here that the

Commissioner of Income-tax, Bombay Vs. Tiecicon P. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Acts, 1969 and 1970 - Sections 2(6)(d), 2(6)(c)

Reported in : [1987]168ITR744a(SC); 1988Supp(1)SCC481; 1988(Supp)SCC487

in the building under consideration, it was an “industrial company” within the meaning of Section 2(6)(d) of the Finance Act, 1968 and Section 2(6)(c) of the Finance Acts, 1969 and 1970, as it could be said to have

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 … Finance Act, 1951 became law on 28-4-1951, yet by virtue of Section 6(2) the rates introduced by the Act were deemed to have come into … 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

Commissioner of Income-tax Vs. Radha Nagar Cold Storage (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1968 - Section 2(6); ;Finance Act, 1969 - Section 2(6)

Reported in : (1980)18CTR(Cal)166,[1980]126ITR66(Cal)

company within the meaning of Section 2(6)(d) of the Finance Act, 1968, or under Section 2(6)(c) of the Finance Act, 1969 ?'2. The assessee-company has been engaged in the business of running a cold storage plant. Its income consists

Commissioner of Income-tax, Bombay Vs. Oricon P. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1969 - Sections 2(6)

Reported in : (1984)38CTR(Bom)212; [1985]151ITR296(Bom)

bear their own costs of the reference. Direct Taxation - rate of taxation - Section 2 (6) of Finance Act, 1969 - whether assessee-company chargeable to tax at rate 55% or 65% as it had got executed some work

Healthways Dairy Products Company Vs. the Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : ExciseFood Adulteration

Acts : Finance Act, 1969 - Sections 6; Central Excise Rules, 1944 - Rules 8(1) and 55; Prevention of Food Adulteration Rules, 1955 - Rule 42; Central Excises Act, 1944

Reported in : AIR1976SC2221; 1978(2)ELT457(SC); (1976)2SCC887; [1976]2SCR93; 1975(7)LC851(SC)

business of manufacturing a number of milk products including condensed Milk and and condensed Skimmed milk. By the Finance Act, 1969 item 1 B was added to the First Schedule of The Central Excises and Salt Act, 1944 hereinafter … milk then no licence was required for its manufacture. The position of law seems to be this. Under Section 6 of the Excise Act no person can engage in the production or manufacture of any specified goods included

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 … value of all the debts owned by the assessee on the valuation date other than...(i) debts which under Section 6 are not to be taken into account;(iii) not relevantSection 3 was the charging section and provided that :Subject

income-tax Officer Vs. Joseph and ors.

Court : Kerala

Subject : CompanyDirect Taxation

Acts : Income Tax Act, 1922 - Sections 18(3D), 18(6) and 51; Income Tax Act, 1961 - Sections 2(22), 2(35), 194, 276 and 276B; Companies Act, 1956 - Sections 205(3); Constitution of India - Article 20(1); Income Tax Rules - Rule 30(1); Finance Act 1969

Reported in : [1972]83ITR362(Ker)

Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to the credit of the department all the tax collected on the dividend distributed among the … in all these appeals. Complaints were brought against the respondents-office bearers of the Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to … sentence they preferred appeals to the Sessions Judge, Kottayam (Crl. Appeal No. 61/70 against C. C. No. 107/69 and Crl. Appeal No. 62/70 against C.C.

D.R. Kohli, Collector of Central Excise and Others Vs. Associated Film ...

Court : Mumbai

Subject : Excise

Acts : Constitution of India - Article 226; Central Excises Act, 1944; Finance Act, 1969; Cinematograph Act, 1952 - Sections 2, 3, 5, 5(A), 6(A), 7, 7(A) and 8; Cinematograph (Censorship) Rules, 1958 - Rules 22 and 36

Reported in : 1983(12)ELT754(Bom)

mtr. per mtr. otherwise specified-----------------------------------------------------------------This item no. 37 was thereafter substituted by a new Item 37 by the Finance Act, 1969, and it read as follows : 37 CINEMATOGRAPH FILMS :-----------------------------------------------------------------I Unexposed Two paise per metreII Exposed : of … make provisions for the certification of cinematograph films for exhibition and for regulating exhibitions by means of cinematographs. Section 2(dd) defines the word 'film' as a cinematograph film. As defined by Section 2(c), 'cinematograph' includes any apparatus … of any film shall be published in the Gazette of India. Section 6-A relates to the information and documents to be given to distributors and

Subhash Chandra Padhi Vs. State Transport Authority and ors.

Court : Orissa

Subject : InsuranceMotor Vehicles

Reported in : II(1994)ACC147

changes. Finally, the Bill was passed in the Legislative Assembly and the Orissa Motor Vehicles (Taxation of Passengers) Act, 1969 (Orissa Act 11 of 1969) was made applicable to the whole of the State of Orissa with effect … be payable at the rate aforesaid on the fare payable in respect of die distance covered within the State.Section 6 casts an obligation on the Operator of a taxable vehicle of file monthly returns before the prescribed authority … challenged in this writ application.2. The Orissa Legislature thought of augmenting the financial resources of me State for financing the expanding developmental activities and proposed