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Sundaram Textiles Ltd., Madurai Vs. Assistant Collector of Customs, Ma ...

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 12, 15, 25, 46 and 68; Customs Tariff Act, 1975

Reported in : 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. … granted by notification No. 66 dated 18-3-1978 was to remain in force upto and inclusive of December 31, 1978. On 5-1-1979 two fresh notifications Nos. 6 and 7 exempting viscose staple fibre were issued, as a result … were subject to levy of 100 per cent basic import duty under chapter 56 of the First Schedule of Customs Tariff Act, 1975. It was … For manufacturing cotton/viscose staple fibers blended yarn, the petitioner company is importing Viscose stable fibre yarn from foreign countries. It had imported under Open General

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and … was admitted by the Supreme Court. The Direct Tax Laws Committee in its final report submitted in September, 1978 further recommended that all restrictions on the powers of the Settlement Commission to entertain cases should be removed. … ultra vires and violative of Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975 … cases. By the present petition the petitioners seek to challenge the constitutional validity and legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

a criminal or a civil court. 7. Shri Gadodia relying on Mewalal Kapildeo Prasad v. State of Bihar 1978 BBCJ 237 and Shiv Parwati Rice Mills v. Commissioner 1978 BBCJ 755 contended that in these cases the … challenge the order of confiscation under Section 6-A of the E.C. Act.8. Chapter XXI-C (Part V) of the Patna High Court Rules 1916 lays down … to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the

India Leather Corporation (P.) Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1970 - Sections 2(6); Income Tax Act, 1961 - Sections 80E, 147 and 256(1)

Reported in : (1989)77CTR(Mad)18; [1989]179ITR170(Mad)

the assessee-company was not an industrial company within the meaning of clause 2(6)(c) of Chapter II of the Finance Act, 1970 ?' 2. The assessee is a private limited company and the assessment year we are concerned with … making adjustments to arrive at the figure of Rs. 3,29,008, the Income-tax Officer took into account three items, viz., (1) profit on sale of imported chemicals - Rs. 3,501; (2) nomination premium - Rs. 1,54,898; and (3)

Ibrahim Gulam Nabi Shaikh Vs. State of Maharashtra through Principal S ...

Court : Mumbai

Subject : Land Acquisition

with their provisos. That there can be a supersession of this committee is apparent by the provisions of Chapter V and particularly section 36. That these members do not hold an office of profit but are appointed bearing … nominated by that Government to represent the Ministries of External Affairs, Home, Finance and Civil Aviation and shall be ex officio members and seven Muslim … SCC 722)wherein the identical controversy was raised for consideration in respect of Section 6(7) of the Press Council Act, 1978. Section 6 of the Press Council Act provides that the Chairman and the other members of the Council

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

under Section 3 on EOUs have been made retrospectively applicable. (f) From the reading of rules framed under Chapter V A of the Central Excise Rules, 1944, and Rule 173 A (2) of these rules it is found … this Section 3 of the Central Excises & Salt Act, 1944 was amended vide Section 46 of the Finance Act, 1982 (14 of 1982) to provide for the levy of duty at a value of the said goods … this Court in Royappa, AIR 1974 SC 555 and Maneka Gandhi, AIR 1978 SC 597 that the principles of reasonableness is an essential element of

Natural Wood and Veneers Pvt. Ltd., vs Union of India

Court : Kerala

has been initiated only as late as on 24.9.2018 after the repeal of the Chapter V of the Finance Act, 1994 and after it ceased to be in force with effect from 1.07.2017. Further the petitioner would assertthat … (Goods of Special Importance) Act, 1957, (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the

Chellasamy Vs. Union of India, Rep. by Its Secretary and Others

Court : Armed forces Tribunal AFT Regional Bench Chennai

Subject : Education

the Tamil Nadu Ex- Services League bearing Registration No.116/2010, an association duly registered under the Registration of Societies Act, 1978, for the welfare of the retired persons from Armed Forces. 3. As per the V Central Pay Commission, … pursuance of Governments decision on the recommendations of the Sixth Central Pay Commission contained in Para 5.1.62 of Chapter V of the Report, the President is pleased to decide that Honorary rank of Naib Subedar granted to Havildars … effect from 1st January, 2006. 3. This issues with the concurrence of Finance Division of this Ministry vide their UO No.2351/Finance/Pension dated 3.6.2009.? 10. The

M/S. Hotel East Park and Another Vs. Union of India and Others

Court : Chhattisgarh

Subject : Service Tax

1. The main point involved in this writ petition relates to the validity of section 66E(i) of the Finance Act, 1994 [Statutory Provisions Relating to Service Tax] (the 1994-Act). THE FACTS 2. M/s. Hotel East Park (the Petitioner) … the decision of the Supreme Court in Northern India Caterers (India) Ltd. Vs. Lt. Governor of Delhi (A.I.R. 1978 S.C. 1591) [the Northern-Caterers case]. States have been proceeding on the basis that the Associated Hotels of India … case and the Northern-Caterers case. 32. In our opinion, section 66E(i) of Chapter-5 of the relating to service tax of the Finance Act, 1994 [Statutory … 1. The main point involved in this writ petition relates to the validity of section 66E(i) of the Finance Act, 1994 [Statutory Provisions Relating to

C.K. Rajan Vs. State of Kerala and ors.

Court : Kerala

Subject : Trusts and Societies

Acts : Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Sections 92 and 151 - Order 26, Rule 10; Kerala Guruvayur Devaswom Act, 1978 - Sections 27

Reported in : AIR1994Ker179

Head of the Department of Animal Reproduction, College of Veterinary and Animal Sciences, Mannuthy, Thrissur and Shri Ravindran, Finance Officer, Guruvayur Devaswom. In the audit report by the Local Fund authorities, it is mentioned that there was … (i) It is not disputed that the management of the Guruvayur temple is governed by the Guruvayur Devaswom Act, 1978. There may be other State legislations governing the functioning of religious institution in the State. The High Court … all matters dealt with in the interim reports. It contains 20 different Chapters. Chapters I to XIX deal with various specified matters and Chapter XX … interest litigation. It concerns the famous Sree Krishna Temple, Guruvayur -- a very ancient temple of unique importance worshipped and held in great reverence by