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Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A

Reported in : 1992(57)ELT529(Guj)

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

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 … 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. Section 40 to 42 deal with inspection of documents by subscribers

Shewbuxrai Onkarmall Vs. Asstt. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Customs Act, 1962 - Sections 2(23), 12, 12(1), 15(1), 25, 47, 68 and 111; ;Finance Act - Section 35(1);

Reported in : 1981(8)ELT298(Cal)

Customs Duty and the whole of the auxiliary duty leviable under Sub-section (1) of Section 35 of the Finance Act. Copies of these two Notifications are annexures 'A' and 'B' to the petition in the three cases.3. Thereafter … consumption, but were kept in a bonded warehouse without payment of any duty thereon under the Customs Tariff Act, 1975. Thereafter parts of the consignments were cleared by the three petitioners on payment of the relevant customs duty

Associated Pigments Limited Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Finance Act, 1975; ;Central Excise Act, 1944 - Sections 11B, 11B(1) and 35; ;Constitution of India - Article 226; ;Central Excise Rules, 1944 - Rules 8(1) and 11

Reported in : 1986(9)ECC18,1983(13)ELT876(Cal)

of India in exercise of the powers conferred by Rule 8(1) of the Central Excise Rules, 1944.2. The Finance Act, 1975 had inserted in the First Schedule of the Central Excises and Salt Act, 1944, now Tariff Item No. … into suboxide and lead monoxide. The Appellate Collector of Central Excise had dismissed the petitioner's appeal preferred under Section 35 of the Central Excises and Salt Act, 1944.9. The petitioner in paragraph 16 of the Writ Petition filed

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 3(6), 12, 15, 49 and 68; Central Excise Act; Custom Tariff Act, 1975 - Sections 3; Finance Act

Reported in : 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

Assistant Controller of Estate Duty and ors. Vs. Prayag Dass Agarwal

Court : Supreme Court of India

Subject : Other Taxes

Acts : Estate Duty Act, 1953 - Sections 5(1), 35, 51, 52, 52(1), 52(3), 85 and 85(1); Constitution of India - Articles 136 and 226; Estate Duty Rules - Rule 18; Finance Act, 1910 - Sections 48, 56, 56(1) and 56(2); Direct Taxes (Amendment) Act, 1964 - Sections 52; Central Boards of Revenue Act, 1963 - Sections 2; Finance (Amendment) Act, 1946 - Sections 49, 50 and 51; Finance (Amendment) Act, 1949; Finance (Amendment) Act, 1975 - Sections 22

Reported in : AIR1981SC1263; (1981)22CTR(SC)118; [1981]129ITR404(SC); 1981(1)SCALE786; (1981)3SCC181; [1981]3SCR576; 1981(13)LC513(SC)

the former estate duty was replaced by the new tax known as capital transfer tax by the British Finance Act 1975 (vide Section 22 of the Finance Act 1975). The relevant part of paragraph 17 of Schedule 4 to … on the death of such person, a duty called 'estate duty' at the rates fixed in accordance with Section 35 of the Act. The rates of estate duty are set out in the Second Schedule to the Act.

Hindustan Lever Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1983)LC1435DTri(Mum.)bai

regarding the levy of auxiliary duty was continued in the Finance Acts 1975 and 1976. He reiterated that in the eyes of law, there was … dated 1-3-1973 partial exemption was given from the levy of duty. The provisions in the Finance Bill and Finance Act, 1973 were repeated in the Finance Bill and the Act of 1974 and Notification No.54/74, dated 1-3-1974 was … 1. This is an appeal under Section 35 of the Central Excises and Salt Act, 1944 filed by M/s Hindustan Lever Ltd. against the orders of

Seagull Laboratories (i) Pvt. Ltd. Vs. Delhi Administration and ors.

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 4(2); Constitution of India - Article 301

Reported in : 44(1991)DLT3; ILR1991Delhi290; [1991]81STC90(Delhi)

section 5(2)(a)(ii) and the second proviso. Section 5(2)(a)(ii) was amended with effect from 28th May, 1972, by the Finance Act, 1972, and the words 'in the Union Territory of Delhi' were added after the word 'manufacture' so as … writ petition is, inter alia, to the provisions of section 4(2)(a)(v) 3rd proviso of the Delhi Sales Tax Act 1975 (hereinafter referred to as the 'Act') in so far as the said provision includes in the turnover of … been purchasing the raw material locally against the statutory forms St 1/ST 35 and also from outside Delhi against declaration form 'C' under the Central

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 … the earlier years for which deduction equivalent to full cost has already been allowed to the assessee under Section 35 of the Act. The ITO rejected the assessee's claim for depreciation and the Commissioner (Appeals) upheld it in

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have … has referred the following question for the consideration of Special Bench : "Whether penalty can be levied Under Section 271(1)(c) in cases where the assessed income is loss having regard to the amendment made by the Taxation … of the Revenue is dismissed by their Lordships vide Tax Appeal No. 358 of 2001, order dt. 28th Dec, 2001. That the Supreme Court dismissed