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The Assistant Commissioner, Assessment-ii, Bangalore and ors. Vs. Vell ... Overruled
Supreme Court of India
Sep-16-2003
CriminalCompany
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 -
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
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 … 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 … provided in the Statute like Section 197 Code of Criminal Procedure, Section 19 Prevention of Corruption Act or Section 20 Prevention of Food Adulteration Act. The basic idea behind such provision is to save persons from frivolous or
Tag this Judgment! AI Brief & AskDharmodayam Company Vs. Union of India (Uoi)
Kerala
May-31-2005
Civil
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
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 … Chitties Act.14. Learned Single Judge has also found that once the requirement of furnishing security is satisfied under Section 20 of the Act, it would be arbitrary for the authorities in Kerala to insist for another security for
Tag this Judgment! AI Brief & AskGoods Agro Chemicals and ors. Vs. Assistant Collector of Customs
Kerala
Aug-19-1986
ExciseConstitution
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
1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)
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 … the Customs Act, 1962, the respondent informed the petitioner by notice dated 20-11-1979 that the goods so cleared are leviable to countervailing duty under entry
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Sundaram Textiles Ltd., Madurai Vs. Assistant Collector of Customs, Ma ...
Chennai
Jul-07-1981
Excise
Customs Act, 1962 - Sections 12, 15, 25, 46 and 68; Customs Tariff Act, 1975
1984(2)ECC265; 1983(13)ELT909(Mad); (1983)IIMLJ92
also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section 32 of Finance Act, 1976 together with additional duty leviable under Section 3 of Customs Tariff Act. 4. By a notification No. … levy of 100 per cent basic import duty under chapter 56 of the First Schedule of Customs Tariff Act, 1975. It was also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section
Tag this Judgment! AI Brief & AskShri Ramlinga Mills Private Ltd. and ors. Vs. Assistant Collector of C ...
Kerala
Mar-01-1982
Customs
Customs Tariff Act, 1975; Finance Act, 1976 - Sections 32(1); Customs Act, 1962 - Sections 2(11), 2(12), 2(13) 2(23), 2(27), 2(28), 7, 12, 15, 15(1) 25, 30, 46, 68 and 111; Indian Tariff Act, 1934 - Sections 2A; Territorial Waters, Continental Shelf, exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; Customs Act, 1878 - Sections 20(2); Constitution of India - Article 246
1989(22)LC36(Kerala); 1983(12)ELT65(Ker)
is subjected to duty under various fiscal measures. The Customs Tariff Act, 1975 (Act 51 of 1975), the Finance Act of 1976 are some of the relevant enactments. The levy is made, assessed and collected under the provisions … collected under the provisions of the aforesaid enactments read with the Customs Act, 1962 (Act 52 of 1962).6. Section 25 of the Customs Act confers power on the Government in public interest to exempt by notifications in … the Supreme Court in In re : Sea Customs Act (1878) Section 20(2), A.I.R. 1963 S.C. 1760. Paragraph 26 contains these observations :'Similarly in the
Tag this Judgment! AI Brief & AskAssistant Collector of Customs (imports) Vs. Sundaram Textiles
Chennai
Jul-17-1989
Customs
1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)
Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent leviable under Section 32(1) of the finance Act 1976, together with an additional duty leviable under Section 3 of the Customs Tariff Act 1976. However, by
Tag this Judgment! AI Brief & AskVirtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i
Supreme Court of India
Feb-06-2007
Direct Taxation
Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)
(2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665
the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the decision … Court of Delhi against the order passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') under Section 260A of the Income Tax Act. Assessee also filed ITA No. of 2004 being aggrieved against a part … is the same.2. Facts are taken from Civil Appeal No. 7115 of 2005.Commissioner of Income Tax, Delhi-I, the respondent herein, filed ITA No. 340 of
Tag this Judgment! AI Brief & AskKamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.
Kerala
Mar-23-1983
Customs
Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)
1983LC1462D(Kerala); 1983(14)ELT1751(Ker)
duty (additional duty/auxiliary duty) of excise which has been levied in respect of the said goods under the Finance Act, 1978. It is contended therein that the relief in excise duty under the notifications is intended to recover … Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when , imported into India from so much of the duty of customs leviable thereon … and 1-3-1983 the figures and words 10% ad valorem was substituted by 20% ad valorem, 30% ad valorem and 40% ad valorem respectively. There is … of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple
Tag this Judgment! AI Brief & AskEssar Steel Ltd. Vs. Union of India (Uoi)
Gujarat
Nov-04-2009
Customs
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
[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 … are being disposed of by this common judgment and order.2. Special Civil Application Nos. 9656 & 9713 of 2008 are filed by Domestic Tariff Area Units and goods are cleared to SEZ units under LUT/Bond and/ or
Tag this Judgment! AI Brief & AskSilk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...
Delhi
Oct-19-2006
Sales Tax
Delhi Sales Tax Act, 1975 - Sections 4(1) and 7; Delhi Sales Tax (Amendment) Act, 1997; Central Sales Tax Act, 1956 - Sections 14 and 15; Finance Act 1961; Central Excises Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(1) and 4; Central Sales Tax (Amendment) Act, 1961; Central Excise Tariff Act, 1985; Finance Act, 1968; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 245, 249 to 253, 286(3) and 366; Delhi Sales Tax (Amendment) Ordinance, 2000; Central Excises (Amendment) Act, 1969
139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)
oil seeds etc. as declared goods. 'Silk fabrics' was introduced into Section 14 as entry (xi) by the Finance Act 1961. The definition of 'silk fabrics' was, by reference, the same as its definition in item 20 of … Delhi (GNCTD), Finance General Department specifying the rate of local sales tax payable under the Delhi Sales Tax Act, 1975, as amended by Delhi Sales Tax (Amendment) Act, 1997, as 3 paise in a rupee in respect of
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