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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 … from 1.4.69 to 18.3.71 : Penalty at 1/2% of the net wealth for each month of default under Section 8(1)(a) as amended on 1.4.69 by the Finance Act, 1969: Rs. 7,596/- ___________ Rs. 7,759/-4. The above orders levying

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 … view that it could make no difference because under Cl. (1-A) which Was inserted in Article 226 by Section 8 of the Constitution (Fifteenth Amendment) Act, 1963, the poser conferred on the High Court by Cl. (1) can

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 … the effect of a repeal of the one 'referred to' or 'cited' is what is set out in Section 8 Clause (1) of the General Clauses Act, namely:'8. (1) Where this Act, or any Central Act or regulation

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 … date as may be prescribed. Section 7 provides for the payment of tax along with the return submitted. Section 8 is the provision for assessment of tax. We are not concerned with the other provisions of the Act … 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

Ravatmal Mohanlal Vs. the Principal Commercial Tax Officer

Court : Andhra Pradesh

Subject : Sales Tax

Reported in : [1976]38STC292(AP)

brother, Jeevan Reddy, J., sitting singly. The learned Judge was construing the meaning of entry I-B in the Finance Act, 1969, While construing the language of that entry, the learned Judge opined that levy of excise duty on milk … Schedule to the Andhra Pradesh General Sales Tax Act, 1957, providing for a single point sales tax under Section 5(2)(a) on milk foods, powder and baby milk foods, but excluding fresh milk, discriminatory and, therefore, violative of … relies on Tungabhadra Industries Ltd. v. Commercial Tax Officer [1960] 11 S.T.C. 827 (S.C.), and A.P. Dairy Development Corporation (P.) Ltd, v. Union of India,

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 … of the powers of the Central Government under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 and in supersession of the earlier … 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

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 … 1961, and distributed the same on February 1, 1962, after deducting Rs. 8,217 from the dividend towards tax under Section 18(3D) of the Income-tax Act,

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 … exhibiting the grant of censor certificate to the public.6. Rule-making power has been conferred on the Government under Section 8 of the Act, and, in exercise of these powers, the Central Government has framed Rules called 'the Cinematograph

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

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 … 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 … the writ petition is that he was appointed as Library Attendant on 8.11.1985 by the Governing Body of Kunja Bihari College, Barang in the district

Vishal International Production Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)46ITD312(Delhi)

ultimate analysis concluded that the assessee was not an "Industrial Company" as defined in Section 2(7)(c) of the Finance Act, 1980.4. Being aggrieved with the action of the CIT (Appeals), the assessee took up the matter before the … and also on account of "realisation on extra prints". (c) That CBDT Circular No. 24 dated 23rd July, 1969 stated in positive terms that production of films tantamounted to an activity of manufacture and processing of goods. … the case of NavaBharat Enterprises (P.) Ltd. v. CIT [1983] 143 ITR 804 : 13 Taxman 52. (i) That in respect of the alternative submission,