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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 … Sections 15 to 17 deal with the security to be given by the Foreman, his rights and duties. Section 18 and 19 deal with books to be kept by the foreman and punishment for failure to keep such

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

1965. Thereafter, penalty was levied under Section 18(1)(a)(i) of the Act as amended by Section 24 of the Finance Act of 1969 (hereinafter called the '1969 Amendment').5. The assessee appealed to the AAC of Wealth-tax. The AAC held … appeal, the Tribunal levied the penalty in the manner as mentioned above in Wealth-tax Reference No. 5 of 1975.12. Mr. J. P. Bhattacharjee, learned counsel appearing for the assessee, submits that the 'offence' is for non-submission of

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court : Guwahati

Subject : Direct Taxation

1965. Thereafter, penalty was levied under section 18(1)(a)(i) of the Act as amended by section 24 of the Finance Act of 1969 (hereinafter called the "1969 Amendment").The assessee appealed to the AAC of the Wealth-tax. The AAC held … appeal, the Tribunal levied the penalty in the manner as mentioned above in Wealth-tax Reference No. 5 of 1975.Mr. J. P. Bhattacharjee, learned counsel appearing for the assessee, submits that the "offence" is for non-submission of the

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

1965. Thereafter, penalty was levied under Section 18(1)(a)(i) of the Act as amended by Section 24 of the Finance Act of 1969 (hereinafter called the '1969 Amendment').5. The assessee appealed to the AAC of Wealth-tax. The AAC held … appeal, the Tribunal levied the penalty in the manner as mentioned above in Wealth-tax Reference No. 5 of 1975.12. Mr. J. P. Bhattacharjee, learned counsel appearing for the assessee, submits that the 'offence' is for non-submission of

Commissioner of Sales Tax, Delhi and ors. Vs. Shri Krishna Engg. Co. a ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 2, 3, 3(3), 4, 4(2), 7, 8, 9(2), 18(1), 21, 22, 43, 43(5), 71, 71(1), 71(2) and 72; Delhi Sales Tax Rules, 1975 - Rules 7, 8, 8(4) and 9; Bengal Finance (Sales Tax) Act, 1941

Reported in : AIR2005SC958; 117(2005)DLT147(SC); JT2005(1)SC563; (2005)2SCC692; [2005]139STC457(SC)

of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941, as it was then in force, or under … the Delhi Sales Tax Act, 1975 and the Rules made thereunder :(i) That under the Delhi Sales Tax Act 1975, Section 3 is the charging Section, it provides for the incidence of tax. It is laid down that every … of making the application, failed to comply with an order, demanding security from him under Sub-section (1) of Section 18, the appropriate assessing authority shall reject the application....(c) if the applicant for declaration forms has, at the time

Rotork Controls India (P) Ltd. Vs. Commissioner of Income Tax, Chennai

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30 to 39, 40A(1), 40A(7) and 145; Companies Act; Finance Act, 1975; Income Tax Act, 1922 - Sections 10(2)

Reported in : (2009)223CTR(SC)425; [2009]314ITR62(SC); JT2009(6)SC637; 2009(7)SCALE456; [2009]180TAXMAN422(SC); 2009AIRSCW4902

the High Court was affirmed by this Court. It was held that Section 40A(7) which stood inserted by Finance Act, 1975 w.e.f. 1.4.73 has been given an overriding effect over Section 28 as well as Section 37 of the … any Beacon Rotork Actuator or part thereof becoming defective within 12 months from the date of commissioning or 18 months from the date of despatch whichever is earlier, the company undertakes to rectify or replace the defective

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)

:-(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 … goods are entered under Section 46, they are to be inspected without undue delay and assessed. Omitting Sections 18 -24 which are not particularly relevant, Section 25 provides for grant of exemption from duty, in the following

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 … on the inputs utilized for manufacture. These applications were made under Rule 18 of the Central Excise Rules, 2002, read with notification No. 21/2004-CE(NT) dated

Tamil Nadu Newsprint and Papers Ltd., Madras Vs. Appraiser, Madras Cus ...

Court : Chennai

Subject : Customs

Acts : Central Excise Act; Customs Tariff Act, 1975; Customs Act, 1962 - Sections 14, 25 and 25(1)

Reported in : 1988(15)ECC6; 1988(33)ELT22(Mad)

25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has by virtue of the declaration made in the Bill under the provisional collection … falling under Heading No. or sub-heading No. of Heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in the Column (2) of the said Table, when imported … 1931 (16 of 1931), the force of law, the Central Governmen .17. 18. 19. The body of the Notification 61/83-Customs, dated 1-3-1983 and the relevant … direct the Union of India to grant exemption to the petitioner under Section 25 of the Customs Act, 1962 with regard to payment of auxiliary

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was … be, is presented under Section 50. Section 17 of the said Act provides for assessment of duty and Section 18 provides for provisional assessment of duty.21. Mr. Champaneri has further submitted that Chapter X-A incorporating special provisions relating