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

Court : Kerala

Subject : Customs

Acts : 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

Reported in : 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 … an approved place in the customs port and under the supervision of the Customs Officer (Sections 33 and 34 read with Section 8). All imported goods unloaded in a customs area have to remain in the custody

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 … providing security etc. by prized subscribers. Section 30 to 33 deal with transfer of rights by Foreman etc. Section 34 deals with meetings of the general body of subscribers. Section 35 to 39 deal with termination of chitties.

Alcobex Metals Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1954 - Sections 4; Finance Act, 1982 - Sections 50

Reported in : 2005(191)ELT99(Raj); RLW2005(1)Raj264; 2005(1)WLC110

thereon in Sub-clause (2) of clause 34' of the Finance Bill, 1975. (Later on Section 34 of the Finance Act, 1975). Clause 34 of the Finance Bill is reproduced herein for ready reference :-'34. Auxiliary duties of excise.--(1) In

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 … allowed to be unloaded, and the unloading shall be at approved places only, under Sections 32 and 33. Section 34 insists that unloading shall be under the supervision of the proper officer. Section 37 confers power on that

Commissioner of Income-tax Vs. M.L. Narang and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139, 140A, 140A(3), 141, 143, 144 and 256(2); Taxation Laws (Amendment) Act, 1975; Finance Act, 1964 - Sections 34

Reported in : [2001]247ITR718(Delhi)

for the assessed in spite of service of notices.5. Section 140A was inserted by Section 34 of the Finance Act, 1964. The Section at the relevant time read as follows :'140A. Self-assessment.--(1) Where a return has been furnished … This is clear from a proviso to Section 140A.7. Prior to the amendment by the Taxation Laws (Amendment) Act, 1975, an assessed could file its return and then calculate the tax payable in accordance therewith. If he finds

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

is the case in the case of income tax, where the rate of tax is provided by the Finance Act each year. Evaluating the goods for the purpose of determining the amount of duty and the rate of … of NTCF originating or exported from China and in terms of Rules of 1995 framed under Customs Tariff Act, 1975 (hereinafter called 'the Act of 1975').5. The petitioner is represented before the Designated Authority through the ATMA. The … administrative authority. It was a case where the Court held that where condition precedent for issuing notice under Section 34 of IT Act, 1922 (corresponding to Section 148 of IT Act, 1961) do not exist, a writ may

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

the assessee a chance to arrange its affairs. It was admitted that Section 40A(8) was introduced by the Finance Act, 1975 with effect from the assessment year 1976-77, thus, giving one year's advance notice, still it was claimed that … was placed on Manjushree Plantations Ltd.'s case (supra) and CIT v. Mysore Commercial Union Ltd. [1980] 125 ITR 341 (Kar.). However, the Hyderabad Bench further observed that medical reimbursement was not a 'remuneration' within the meaning of

P. Venkateswarlu Vs. Govt. of Andhra Pradesh and ors.

Court : Andhra Pradesh

Subject : Civil

Acts : Andhra Pradesh Housing Board Act, 1956 - Sections 3, 3(1), 21, 22, 22-A, 23, 23(1), 26, 27, 32, 34 and 36; Andhra Pradesh Urban Areas (Development) Act, 1975 - Sections 2, 3, 6, 7, 7(2), 11, 11(1), 11(2), 12, 12(1), 13, 13(1), 13(4), 13(5), 13(7), 14, 14(1), 15, 57, 58(1) and 59(1); Hyderabad Municipal Corporation Act, 1955 - Sections 586; Land Acquisition Act, 1894 - Sections 4, 4(1), 40, 40-A, 40-B and 40-C; Andhra Pradesh Housing Schemes (Acquisition of Land) Act, 1961 - Sections 4; Andhra Pradesh (Andhra Area) Town Planning Act, 1920; Andhra Pradesh Municipalities Act, 1965; Andhra Pradesh Slum Improvement (Acquisition of Land) Act, 1956 - Sections 42(6), 43(1) and 43(7); Urban Development Authority (Hyderabad) Rules, 1977 - Rule 13 and 13-A; Sick Industries Companies (Special P

Reported in : 2001(6)ALD533; 2002(2)ALT791

India, : [1993]1SCR340 where there was inconsistency between two special laws, the Finance Corporation Act, 1951 and the Sick Industries Companies (Special Provisions) Act, 1985. … layout plan can be altered only in terms of the provisions contained in Andhra Pradesh Urban Areas (Development) Act, 1975 (for short 'the 1975 Act'). The 1975 Act has been enacted to provide for the development of urban … 32 specifies about transfer of land vested in local authority to the Board for purposes of Housing Scheme, Section 34 about the power of Board to turn or close public street vested in it and Section 36 with

Shree Sajjan Mills Ltd. Vs. Commissioner of Income Tax, M.P., Bhopal a ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 34(3), 36(1), 37, 37(1), 39, 40A, 40A(1), 40A(7), 40D, 155(13) and 256(1); Payment of Gratuity Act, 1972; Finance Act, 1968 - Sections 40A; Companies Act; Finance (Amendment) Act, 1975

Reported in : AIR1986SC484; 1986LC276(SC); [1985]156ITR585(SC); 1985(2)SCALE737; (1985)4SCC590; [1985]Supp3SCR593

will be disallowed in cases to which these provisions of the Section apply. This Sub-clause was inserted by Finance Act, 1975 with retrospective effect from 1.4.1973. It is necessary to appreciate the purpose and object intended to be achieved … debts. The word 'provision' in Section 40A(7) must also receive the same meaning, according to the assessee.(g) Section 34(3)(a) spoke of the creation of a development rebate reserve by debiting the Profit and Loss Account and crediting

Tamilnadu Steels Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(0)LC934Tri(Delhi)

appearing on behalf of the Appellants, stated that the auxiliary excise duty levied under Section 34(5) of the Finance Act, 1975 read with Notification No. 128/75 dated 12.5.1975 or Notification No. 176/76 dated 27.5.1976, as the case may be,