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Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

Matched in: Citation 1984(2)ECC30; 1983(12)ELT24(Del)

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

1965 and Metal Corporation of India (Acquisition of Undertaking) Act, 1966 and Metal Corporation (Nationalization and Misc. Provisions) Act, 1976. The learned Single Judge observed that after re-acquisition retrospectively and vesting the same in the Central Government, the … special agreement to be employee of the Central Government obviously from the date of commencement of the Act.34. Section 12 of the Act of 1965 provided provision for formation of Government Company for management of undertaking. Section 12 … for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken.

Mahindra Ugine Steel Co. Ltd. Vs. the Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Reported in : 1986(10)ECC354

of 1.5th March, 1976 however, certain entries in the Customs Tariff were amended under the provisions of the Finance Act, 1976.3. As a result of this amendment a new item 63(30) was substituted for the previous item 63(30). Under … of goods to the duty of customs and the rate of duty of customs to be levied. Under Section 12 of the Customs Act, 1962 duties of customs are leviable on goods imported into India. Under the Act

Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 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 Notification

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Credit Rules read with Section 11-AC of the Finance Act,1994 was also imposed by the said order. 12. As regards the stay application, by an order dated 1.5.2007 passed in Application no.ST/S/587/2007 in Appeal no.ST/49/2007-Mumbai, the … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

Shri Ramlinga Mills Private Ltd. and ors. Vs. Assistant Collector of C ...

Court : Kerala

Subject : Customs

Acts : 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

Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)

Matched in: Citation 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)

MohiuddIn Tayab Sony Vs. the State of Maharashtra and anr.

Court : Mumbai

Subject : Criminal

Reported in : 1980CriLJ1040; 1980MhLJ742

to the Government of Maharashtra, Home Department, Mantralaya, Bombay, (ii) the Additional Secretary, Government of India, Ministry of Finance, New Delhi, (iii) the Director of Revenue Intelligences, Indraprastha Bhavan, New Delhi and (iv) the Collector of Customs … he came to know that an order was issued on 13th Oct. 1976 under the signature of Shri R.S. Dikshit, the Section Officer, Home Department, … of the petitioner that he has never been involved in any case involving any offence under the Customs Act and/or Foreign Exchange Regulation Act and at no material time he was ever summoned to appear before any … know that this order was accompanied by a declaration made under Section 12-A of the COFEPOSA Act stating inter alia that the detention of the

Commissioner of Income-tax Vs. Boots Company (i.) Limited

Court : Mumbai

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Schedule - Rules 1 and 4; Finance Act, 1976 - Sections 2 and 2(8); Income Tax Act - Sections 80J

Reported in : (1994)120CTR(Bom)85; [1995]214ITR175(Bom)

that the assessee availed of the option given to it under Sub-section (8) of Section 2 of the Finance Act, 1976, and deposited the amount with the Industrial Development Bank of India ('IDBI') as contemplated therein in lieu of … amount of surcharge on income-tax payable by it, it shall be reduced by the amount of the deposit. 12. It is obvious from the above discussion that deposit with the IDBI has the effect of relieving the

V.N. Swaminathan Vs. Commissioner of Income-tax, Tamil Nadu-iii

Court : Chennai

Subject : Direct Taxation

Acts : Voluntary Disclosure of Income and Wealth Tax Act, 1976; Wealth Tax Act, 1957 - Sections 14, 14(5), 15(1) and 15(5A); Finance Act, 1977

Reported in : [1984]150ITR375(Mad)

assessment year, then, notwithstanding anything contained in the Indian I.T.Act, 1922, or the I.T.Act, 1961, or in any Finance Act, the income-tax shall be charged in respect of the income so declared voluntarily at the rage or rates … 5. As already stated, the petitioner had submitted returns voluntarily under the Voluntary Disclosure of Income and Wealth Act., 1976 (Central Act 8 of 1976) Section 3 of that Act provides that where any person makes on or … the petitioner to pay a sum of Rs. 9,000 as interest at 12% per annum on the amount of Rs. 75,000 which the petitioner failed

Hindalco Industries Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)85TTJ(Mum.)71

that it never intended to exclude Clause (vi) and (vii) from the purview of Section 9(1)(i), by the Finance Act, 1976 w.e.f. 1st July, 1976.7. Learned counsel submitted that business includes rendering technical services and, therefore, if no business