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D.P. Wool Company Vs. Union of India Etc.
Delhi
Jul-14-1978
Sales Tax
Constitution of India - Article 19(1); Bengal Finance (Sales Tax) Act, 1941 - Sections 6(2); Delhi Sales Tax (Amendment & Validation) Act, 1976 - Sections 3(2); General Clauses Act, 1897 - Sections 6
ILR1979Delhi27; [1979]44STC447(Delhi)
Bench decision was pending in the Supreme Court under Article 136 of the Constitution, Parliament enacted Delhi Sales-tax Act, 1975 repealing the Bengal Finance (Sales-tax) Act, 1941 as applied to Delhi with effect from 21-10-1975. On 25-11-1976 the … Finance (Sales-tax) Act, 1941 as applied to Delhi. These exemptions were illegally withdrawn by the Government, and (2) section 3 of the Delhi Sales-tax (Amendment an,d Validation) Act, 1976, which purports to validate the levy, assessment and collection
Tag this Judgment! AI Brief & AskFederal Bank Ltd. Vs. K. Meenakshy Kanikan and ors.
Kerala
Dec-20-1991
Banking
Kerala Scheduled Tribes (Restriction on Transfer of Lands and Restoration of Alienated Lands Act, 1975 - Sections 3; Reserve Bank of India Act, 1934
[1994]81CompCas490(Ker)
of Section 3 of the Kerala Scheduled Tribes (Restriction on Transfer of Lands and Restoration of Alienated Lands) Act, 1975 (hereinafter referred to as 'the Act'). Clause (c) of Section 3 of the Act lists the entities to … corporation' like the 'nationalised bank' has to be a financial agency. It is a company which deals in finance like any bank. On a proper understanding, therefore, the word 'a corporation' occurring in Clause (c) of Section
Tag this Judgment! AI Brief & AskAluminium Industries Ltd. Vs. Union of India (Uoi)
Kerala
Oct-16-1984
Customs
Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations
1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)
48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - Import of Aluminium Ingots--Bate of Duty applicable--Date
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Dharmodayam 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 … 1975. The Act was also included in the 9th Schedule of the Indian Constitution as item No. 149. Section 3 of the Kerala Chitties Act states that no chitty shall be started and conducted unless the previous sanction
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. N.J. Pavri
Mumbai
Feb-04-1999
Direct Taxation
Income-tax Act, 1961 - Sections 10(10); Finance Act, 1974; Payment of Gratuity Act, 1972 - Sections 4
[1999]237ITR472(Bom)
is less ;'5. A bare reading of the above section as it stood before the amendment by the Finance Act, 1974, shows that gratuity payable to the employees of the Government, local authority or a statutory corporation was … statutory corporations or private employers. The Finance Act, 1974, has come into force with effect from April 1, 1975.7. In the light of the above discussion, the submissions made by learned counsel for the parties may be … 1968. At that time, the assessee availed of full exemption of Rs. 30,000 under Section 10(10) as it then stood. In June, 1976, he retired
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)
goods were liable to duty on that date--Customs Act (52 of 1962), Sections 2(11),(16),(23),(27),12,15,25(1),49--Customs Tariff Act (51 of 1975), Section 3; Schedule I, Ch.56--Finance Act, 1976, Section 32--Notfns. Nos. 385-Cus dated 23-7-1976,388-Cus dated 2.8.1976, 6/79-Cus dated 5.1.1979, 7/79-Cus dated
Tag this Judgment! AI Brief & AskPrabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India
Gujarat
Mar-22-1991
Customs
Customs Act, 1962 - Sections 2, 3(6), 12, 15, 49 and 68; Central Excise Act; Custom Tariff Act, 1975 - Sections 3; Finance Act
1991LC16(Gujarat); (1992)1GLR548
cannot be applied and implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also … Customs duty shall be levied under the Customs Act, 1962 are specified in the First and Second schedules. Section 3 of the Customs Tariff Act, 1975 provides for levy of additional duty equal to excise duty for the
Tag this Judgment! AI Brief & AskGopal Hosiery Vs. Assistant Collector of C. Ex.
Kolkata
Apr-08-1988
Excise
Central Excise Act, 1944 - Sections 2, 3, 11B and 37; ;Finance Act, 1971; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Factories Act, 1948 - Section 2; ;Finance Act, 1975; ;Finance Act, 1977; ;Finance Act, 1978; ;Finance Act, 1979; ;Finance Act (No. 2), 1980; ;Central Excise Tariff Act, 1985 - Sections 2(3) and 6; ;Central Excise Rules, 1944 - Rules 8, 8(1) and 174
1989(41)ELT35(Cal)
on the goods manufactured by the petitioners that is, 'articles of hosiery'.6. In the year 1975, by the Finance Act, 1975, a new tariff item No. 68 was introduced in the First Schedule to the said Act. The said … power were expressly excluded from taxability under tariff item No. 22D.5. The contention of the petitioner is that Section 3 which is the charging Section of the Central Excises and Salt Act, 1944, provides for levy and collection
Tag this Judgment! AI Brief & AskEastern Spinning Mills and Industries Limited and anr. Vs. Union of In ...
Kolkata
Jun-07-1988
Customs
Constitution of India - Article 226; ;Customs Act, 1962 - Section 15; ;Customs Tariff Act, 1975 - Section 3; ;Finance Act
(1988)2CALLT334(HC),1989(19)ECC162
of the Customs Tariff Act 1975 (Act No. 51 of 1975) as also the duties levied under the Finance Act in the form of Auxiliary Duties of Customs. Therefore, according to the petitioner, the demand of the Customs … November 1980 exempted the whole of the Duty of Customs as well as the Additional Duty levied under Section 3 of the Customs Tariff Act 1975 (Act No. 51 of 1975) as also the duties levied under the
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)
in the first and second schedule.9. There is a levy of additional duty equal to excise duty under Section 3 of the Act. Section 3(1) of the Customs Tariff Act, 1975 and the Explanation to the section, relevant … 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
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