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Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

Rules 9 and 49 and retrospective validity of the said amendment brought out by Sec. 51 of the Finance Act, are valid. However, the Supreme Court did not accept the contention of the Learned Attorney General that the … In this context, he cited the judgement of the Supreme Court in J.K. Steels Ltd. v. U.O.I. in 1978 (2) ELT 355, he particularly took us through paragraph 45 of the aforesaid Supreme Court judgement. He also … 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices … before this Bench in Mafatlal Industries and Others, Order No. 1187-1214/89WRB dated 27-12-1989, the Learned Senior Counsel Shri S.I. Nanavati, took the same argument that

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

Matched in: Citation 1981(8)ELT440(Raj); 1978(11)WLN481

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

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, … (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 … the Commissioner on the proposal submitted under Section 20. Chapter IV relates to budget accounts and audit. Under Section 27 the Committee is authorised to incur expenses for the purposes mentioned therein. The Committee is entitled to take

Jerome (Appellant) Vs. Kelly (Her Majesty's Inspector of Taxes (Respon ...

Court : House of Lords

Subject : Land Acquisition

trusts has been part of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from … the land executed the conveyances. 7. The Inland Revenue submit, however, that this scheme has been displaced by section 27(1) of the 1979 Act, which provides that where an asset is disposed of and acquired "under a contract",

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him … learned DR does not help the revenue. In that case the Apex Court ruled that the amendment of Section 27 by insertion of Clause (iii) simply declared the meaning of the word "owner" which was always there even … to 1-4-1979. Hence, such Explanation could not be applied to Assessment year 1978-79 or any earlier years. The relevant portion of the above judgment is

Yogesh Chandra Joshi Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Service

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 27

Reported in : AIR1998SC3239; JT1998(5)SC197; 1998(5)SCALE131; (1998)7SCC50; [1998]Supp1SCR371; (1998)3UPLBEC1780

the ground that the post of Finance Officer not having been created in consonance with the provisions of Section 27 of the U.P. Water Supply and Sewerage Act, 1975 (hereinafter referred to as the Act) inasmuch as prior … and the said stand being based on amended provision of 1983 though the post was created in January 1978 under the unamended provisions, the entire premise on which the Government laboured and the High Court was persuaded

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

again incorrect. The appellant needed money for expanding the turnover; the appellant had several methods of obtaining this finance eg. From borrowals etc. The appellant however chose to obtain deposits and to lure these deposits, offered the … a 'Prize Chit' for the purpose of Section 2(e) of the Prize Chits and Money Circulation Scheme (Banning) Act, 1978.14. In our view, the case law which is nearer to the issue which has fallen for our consideration, … of the goods supplied to the customers in a sum of Rs. 27,27,191/- for the relevant assessment year in her profit and loss account and

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under First Schedule to the Tariff Act), National Calamity Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional Duty (AED) @ 5.5% (levied under Finance Act, 2005) and Education Cess (EC) @ 2% of … Duty of Excise (Goods of Special Importance) Act, 1957 and Additional Duty of Excise (Textile and Textile Articles) Act, 1978 which is not relevant for the present discussion. The NCCD, AED and EC - duties collected under the … 1. In this application under Section 23C of the Central Excise Act, 1944 (for short "the CE Act"), … of Central Excise Rules 1944 (Notification No. 123/74-CE dated 1.8.74 and No. 27/81-CE dated 1.3.81); in other words the question was whether the said expression

Wealth-tax Officer Vs. Niranjan Narottam (individual)

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1985)14ITD27(Ahd.)

department pointed out that the question at issue was whether Section 7(4) inserted by Section 27(3)(b) of the Finance Act, 1976, is effective prospectively from the assessment year 1976-77 onwards or is applicable retrospectively for an earlier year

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … the decision of the Supreme Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi (AIR 1978 SC 1591). States have been proceeding on the basis that the Associated Hotels of India case was applicable … 66 E (i) of the FA. Submissions of counsel for the Respondents 27. In reply to the above submissions, it was urged by Mr. Dev