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Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : Customs

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

claimed that on account of the ship-breaking industry, there is a substantial saving of electricity utilisation.3. The Union Finance Minister in his Budget Speech for the financial year 1993-1994, delivered on 27-2-1993, stated thus :'91. The ship-breaking … a vessel brought in by them for breaking up in terms of the provisions of the Custom Tariff Act, 1975, for short 'the Act'. A learned Single Judge of this Court, by the judgment under appeals, has held … the import of the said vessel claiming classification of the vessel under Chapter 89.08.00 of the Act read with Notification No. 74/93, dated 28-2-1993. The … the appellants are liable to pay additional duty in respect of a vessel brought in by them for breaking up in terms of the provisions

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975 with effect from 1st April, 1976. Since then, there have been several amendments. Some of the relevant provisions … legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and … cases. By the present petition the petitioners seek to challenge the constitutional validity and legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : ExciseConstitution

Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

empowered to make a summary assessment (Rule 9). Provisions for refunds and remissions were contained in Chapter IV. Chapter V dealt with miscellaneous provisions including provision for preferring an appeal, firstly to the Local Government or to such … less than 10 separate excise Acts (the excise on kerosene being covered by a part of the Indian Finance Act, 1922) and 11 sets of statutory rules; and there are also 5 Acts relating to salt, the duty … this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 (51 of 1975).Explanation 1 : Where in respect of any such like goods, any duty of customs leviable

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

consider the same.6. The Customs Act is an Act to consolidate and amend the law relating to customs. Chapter V thereof deals with levy of and exemption from customs duty. Section 12, which is the charging section, is … it was held (page 783) :'...... Thus income is chargeable to tax independently of the passing of the Finance Act but until the Finance Act is passed no tax can be actually levied..... according to the scheme of … payable under Section 2A of the Indian Tariff Act, 1934, or under Section 3 of the Customs Tariff Act, 1975, was customs duty referred to in the charging section, namely, Section 12 of the Customs Act, 1962 ?2.

Muhammed Muhsin vs University of Calicut

Court : Kerala

respondentUniversity. To appreciate the said argument/claim of petitioners, let me first refer to relevant Sections in Calicut University Act, 1975. Chapter IV of University Act 1975 deals with authorities of the University and under Section 16 the Senate, the … 16 the Senate, the Syndicate, the Academic Council, the faculties, the Board of Studies, the Students Council, the Finance Committee and such other Boards or Bodies of the University as may be declared by the Statutes to … 20 YEARS S/O. SALAM, UNIVERSITY UNION COUNCILOR, SAFI INSTITUTE OF ADVANCE STUDIES, VAZHAYUR, KOZHIKODE- 673633. BY ADV. SRI.V.A.AJMAL RESPONDENT/S: 1 UNIVERSITY OF CALICUT THENJIPALAM, MALAPPURAM

Hilal Shan K, vs University of Calicut

Court : Kerala

respondentUniversity. To appreciate the said argument/claim of petitioners, let me first refer to relevant Sections in Calicut University Act, 1975. Chapter IV of University Act 1975 deals with authorities of the University and under Section 16 the Senate, the … 16 the Senate, the Syndicate, the Academic Council, the faculties, the Board of Studies, the Students Council, the Finance Committee and such other Boards or Bodies of the University as may be declared by the Statutes to … 20 YEARS S/O. SALAM, UNIVERSITY UNION COUNCILOR, SAFI INSTITUTE OF ADVANCE STUDIES, VAZHAYUR, KOZHIKODE- 673633. BY ADV. SRI.V.A.AJMAL RESPONDENT/S: 1 UNIVERSITY OF CALICUT THENJIPALAM, MALAPPURAM

Muhammed Asif P.K. vs University of Calicut

Court : Kerala

respondentUniversity. To appreciate the said argument/claim of petitioners, let me first refer to relevant Sections in Calicut University Act, 1975. Chapter IV of University Act 1975 deals with authorities of the University and under Section 16 the Senate, the … 16 the Senate, the Syndicate, the Academic Council, the faculties, the Board of Studies, the Students Council, the Finance Committee and such other Boards or Bodies of the University as may be declared by the Statutes to … 20 YEARS S/O. SALAM, UNIVERSITY UNION COUNCILOR, SAFI INSTITUTE OF ADVANCE STUDIES, VAZHAYUR, KOZHIKODE- 673633. BY ADV. SRI.V.A.AJMAL RESPONDENT/S: 1 UNIVERSITY OF CALICUT THENJIPALAM, MALAPPURAM

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was … Eighth Schedule of the Constitution of India. 30. Sections 52 to 58 of Act, 1975. are contained In Chapter VI (titled Tax. Fees and Charges'). Sections 52 to 58 are relevant to appreciate the scheme providing for … within their area, for which said authorities are created under legislative enactment vis-a-vis rights, duties and obligations of the citizens who enjoy the basic amenity

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

out to be the importer.'Sub-section (27) defines India to include the territorial waters of India. Section 12 in Chapter V of the Act, dealing with 'levy of, and exemption from customs duties', reads :-'12. Dutiable goods.-(1) Except as … :-(i) Basic duty under Section 2 of the Customs Tariff Act, 1975;(ii) Auxiliary duty of customs under the Finance Act; and(iii) Additional duty of customs under Section 3 of the Customs Tariff Act, 1975.By a notification issued on

The Assistant Commissioner, Assessment-ii, Bangalore and ors. Vs. Vell ... Overruled

Court : Supreme Court of India

Subject : CriminalCompany

Acts : Income Tax Act - Sections 2(31), 266B, 276B, 276C, 276F, 277, 278, 278A, 278B, 278B(1), 279, 279(1) and 279(2); Code of Criminal Procedure (CrPC) - Sections 190(1), 197, 235(2), 360 and 482 - Order 21, Rules 32 and 33; Indian Penal Code (IPC) - Sections 62 and 326; Taxation Laws (Amendment) Act, 1975; Commonwealth Criminal Code Act, 1995; Crimes Act, 1914 - Sections 4B(3); Prevention of Corruption Act, 1947 - Sections 6 and 19; Prevention of Food Adulteration Act - Sections 17 and 20; General Clauses Act - Sections 3(42); Wealth Tax Act - Sections 35H; Employees Provident Fund and Miscellaneous Provisions Act - Sections 14A; Negotiable Instruments Act - Sections 141; Drugs and Cosmetics Act - Sections 34 and 35; Essential Commodities Act - Sections 7, 10 and 10B; Indian Merchandise Act -

Reported in : AIR2004SC86; (2004)1CompLJ21(SC); 2004CriLJ1221; (2003)184CTR(SC)193; 2003(157)ELT369(SC); [2003]263ITR550(SC); JT2003(Suppl2)SC99; 2003(7)SCALE530; (2003)11SCC405; [2003]4

the Taxation Laws (Amendment) Act, 1975. In fact, at the time of introduction of the amendment bill, the Finance Minister Shri C. Subramaniam stated:'To those who make a lot of money through infringement of laws, monetary penalties … 47th Report of the Law Commission have been accepted and implemented by Parliament vide the Taxation Laws (Amendment) Act, 1975. Hence, the state of law as noticed by the Law Commission continues.21. A number of judgments of High … be made in the Indian Penal Code e.g. as Section 62 in Chapter III relating to punishments, on the following lines:-'In every case in which … ORDER1. I have very carefully gone through the judgments of my learned Brethren Srikrishna, J. and