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Goods Agro Chemicals and ors. Vs. Assistant Collector of Customs

Court : Kerala

Subject : ExciseConstitution

Acts : Central Excise Tariff Act; Customs Act, 1962 - Sections 2(15), 12, 12(1) and 28; Finance Act, 1961 - Sections 13; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); ;Central Excise Act, 1944; Finance (Amendment) Act, 1981; Constitution of India - Article 226

Reported in : 1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)

first schedule of the Act. The schedule was amended from time to time by the various Finance Acts.13. Section 13 of the Finance Act 14 of 1961 inserted Item 26A with effect from 1-4-1961 reading thus :-'26A. Copper … to take the view that 'copper scrap is copper in crude form'. Subsequently the 1981 amendment of the Finance Act set at rest all conflict by inserting a new specific provision 'copper scrap and waste'. This, it is … provided for levy of certain duties and fixed the rates as may be specified under the Customs Tariff Act, 1975 or under any other law, for the time being in force. Section 2 of the Tariff Act provided

Shriram Smarak Nidhi Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)29ITD186(Delhi)

Act, 1983 w.e.f. 1-4-1983. This Sub-section (5) of Section 13 had been inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1977. However, it had been amended and before its omission it stood as under: (5) The forms … to the facts of this case for the assessment year under, appeal. This clause was substituted by the Finance Act, 1983 w.e.f.1-4-1983 for the clause as amended by Finance (No. 2) Act, 1977 w.e.f.1-4-1978. We also find that

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … imposed when import is made under the Customs Act, 1962 read with Section 3 of the Customs Tariff Act, 1975. 4. Section 3 of the Customs Tariff Act, 1975 reads as under: “3. Levy of additional duty equal … (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises … the Supreme Court's judgment in Superintendent of Taxes, Dhubri and Ors. v. Onkarmal Nathmal Trust and Ors. (ATR) 1975 SC 2065 (paras 17 and 65) holding that the State must be alert and seek such orders from … Narain also drew our attention to Finance Ministry's circular No. 18A-/82-X dated 13.5.1982 to all Collectors of Central Excise following the enactment of the Finance

Mayflower Hotels (P) Ltd. Vs. State of Kerala and ors.

Court : Kerala

Subject : Municipal Tax

Acts : Kerala Finance Act, 1993; Kerala Building Tax Act, 1975 - Sections 3A, 3A(1) and 13(4); Punjab General Sales Tax Act, 1948 - Sections 6(2), 30, 30A and 31; Kerala Building Tax (Amendment) Rules, 1991; Kerala Building Tax Rules - Rule 11 and 11A

Reported in : 2008(1)KLJ394

in the rules in this behalf.The said provision was, however, deleted with effect from 1-3-1993 by the Kerala Finance Act, 1993 (Act 13 of 1993). The Rules came into force as the Kerala Building Tax (Amendment) Rules, 1991 … added. It provider as follows:11 a( 1): The exemption contemplated in Section 3A of the Kerala Building Tax Act, 1975 shall be applicable to the building having the following specifications in such Tourism sector and the construction of

Additional Commissioner of Income-tax, Gujarat Vs. Surat Art Silk Clot ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15)

Reported in : AIR1980SC387; (1979)13CTR(SC)378; [1980]121ITR1(SC); (1980)2SCC31; [1980]2SCR77

of the exclusionary clause in Section 2 Clause (15) derives considerable support from the speech made by the Finance Minister while introducing that provision. The Finance Minister explained the reason for introducing this exclusionary clause in the … The distinction is clearly brought out by the provision contained in Section 13(1)(bb) inserted by Tax Laws (Amendment) Act, 1975, which provides that in case of a charitable trust or institution for the relief of the poor, education

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … that the drawing of the chitty should be at the time and place mentioned in the variola. Sections 13 and 14 deal with the keeping of the minutes of the proceedings of drawing of chitty and filing

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff Act, 1985 (5 of 1986) or the relevant Act and … at the instance of Central Bureau of Investigation, Chennai for offences under Sections 120B read with Section 420, 468, 471 IPC and Section 13(2) read

Saint-gobaIn Glass India Ltd. and anr. Vs. Union of India (Uoi) and or ...

Court : Delhi

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Tax, 1975 - Sections 8B, 8C, 8C(2) and 8C(6); Finance Act, 2003; Customs Tariff (Transitional Product Specific Safeguard Duty) Rules - Rules 1, 2, 3, 4, 4(5), 5, 5(2), 5(3), 5(4), 6, 6(2), 6(3), 6(4), 6(5), 6(7), 6(8), 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17; Constitution of India - Articles 14, 309 and 311(2)

Reported in : 2009(166)LC71(Delhi); 2009(240)ELT495(Del)

available to the Government of India. A specific provision i.e., Section 8C was introduced in the Act by Finance Act, 2003 w.e.f. 11.05.2002 in respect of specific safeguards duty with regard to imports from China. Under Sub-section (6) … the Government of India to take recourse to the measures provided therein.12. Under the Act, i.e., Customs Tarrif Act, 1975, the Government of India in order to protect the domestic industry has power to impose broadly; Anti-Dumping Duty, … Department of Commerce, which was thereafter followed by a second communication dated 13.02.2009. 7. It has been averred by the petitioner in CWP 8761/2009 i.e.,

The Commissioner of Customs Vs. M/S. Motorola India Limited

Court : Karnataka

Subject : Customs

reasons which led us to give a comprehensive meaning to the word “assessment” in section 13(1) of the Finance Act, 1950, operate equally with regard to the saving provisions under present consideration.” 17. The Supreme court in the … a) relating to the rate of duty for the time being in force, whether under the Customs Tariff Act, 1975 (51 of 1975) or under any other Central Act providing for the levy and collection of any duty