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Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Subject : Electricity

Acts : Kerala Electricity Surcharge (Levy and Collection) Act, 1989 - Sections 3 and 11; Finance Act, 1978 - Sections 36; U.P. Sales Tax Act, 1948 - Sections 3; Constitution of India - Articles 32, 131, 246, 245, 262, 304 and 366; Punjab Village Common Lands (Reglations) Act, 1961; Karnataka State Civil Servies (Regulations of Promotion, Pay and Pension) Act, 1973; Iner- State Water Disputes Act, 1956 ; Kerala Essential Articles Control (Temporary Powers) Act, 1961 - Sections 3; Kerala Essential Articles Control Act, 1986; Essential Articles (Control) Act, 1963; Kerala Electricity Duty Act, 1963; Income-tax Act, 1922 - Sections 128; Government of India Act, 1935; Orissa Sales Tax Act, 1947 - Sections 14; Essential Commodities Act - Sections 3; Finance Act, 1964 - Sec

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

of the Kerala High Court made in O.P. No. 5957 of 1987 and batch.3. By Section 36 of Finance Act 1978, the Central excise and Salt act, 1944 [for short the 'Excise Act) was amended to impose central excise

Orient Paper and Industries Ltd. Vs. Orissa State Electricity Board

Court : Orissa

Subject : ExciseElectricity

Acts : Central Excise Act, 1944 - Sections 2 and 3; Finance Act, 1978 - Sections 36; Companies Act, 1913; Electricity Supply Act, 1948 - Sections 49, 49A and 59; Indian Penal Code (IPC) - Sections 378; Indian Electricity Act, 1910 - Sections 39; State Financial Corporation Act, 1951; Central Sales Tax Act, 1956; Constitution of India - Articles 226 and 366(12); Central Sales Tax (Registration and Turnover) Rules, 1957

Reported in : 67(1989)CLT601; 1989(42)ELT552(Ori)

Central Excises & Salt Act, 1944 (hereinafter referred to as 'the Act') as amended by Section 36 of Finance Act 1978 is assailed by the petitioner, a Company registered under the Indian Companies Act, 1913.2. Petitioner carries on the

Commissioner of Income-tax Vs. Kerala Financial Corporation Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : [1993]202ITR186(Ker)

v. CIT [1988] 174 ITR 206 besides with reference to the Statement of Objects and Reasons to the Finance Act, 1985. So far as the first ground is concerned, viz., that the decision of the Cambay Electric Supply … and I.T.R. No. 68 of 1989, pertaining to the assessment years 1977-78, 1978-79 and 1979-80 respectively. In answering those references, this court had followed the … whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction under Section 36(1)(viii) of the Income-tax Act, 1961, on the total income before making any deduction under Section 36(1)(viii) ?2. This

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

the Revenue their learned Counsel submits that the deletion of the second proviso to Section 43B by the Finance Act 2000 with effect from 1st April, 2004 would only mean that Section 43B as it stands in so … to employer's contribution while the deduction in respect of employees contribution would be governed by the provisions of Section 36(1)(va);(ii) The deduction in respect of employers contribution is to be allowed if the payment has been made by

M.V. Subrahmanyam and Others Vs. M.V.P.C. Sastry, Education Department ...

Court : Andhra Pradesh

Subject : Service

Acts : Andhra Pradesh Private Aided Educational Staff (Regulation of Pay) Ordinance, 1999 - Sections 2 and 3; Andhra Pradesh Education Rules - Rule 159; Central Excise and Salt Act, 1944; Finance Act, 1960 - Sections 36; Essential Commodities Act - Sections 3; State Electricity Supply (Kerala State Electricity Board and Licensees Area) Surcharge Order, 1984; Kerala Electricity Surcharge (Levy and Collection) Act, 1989; Constitution of India - Articles 14, 311, 245 and 246; Gujarat Panchayats Act, 1978

Reported in : 2000(1)ALD563; 2000(1)ALT558

Kerala State Electricity Board consequent on amendment made to the Central Excise and Salt Act, Section 36 of Finance Act imposing Central Excise on Kerala Electricity become liable to pay excise duty. To replenish the additional financial burden, … accrued or acquired rights of the parties today. The Government of Gujarat brought an amendment to Gujarat Panchayats Act, 1978 by which the Secretaries, Officers and servants of Gram and Nagar Panchayats who were allocated to the Panchayat

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)

dated August 1, 1974. The judgment in the said case related to auxiliary duty of excise levied under Section 36 of the Finance Act, 1976 and the interpretation of notification No. 198/76 dated June 16, 1978 wherein it … Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of excise under

A. Manjula Bhashini and Ors. Vs. the Managing Director, A.P. Women's C ...

Court : Supreme Court of India

Subject : ServiceConstitution

Acts : Andhra Pradesh (Regulation of Appointments to Public Services and Rationalization of Staff Pattern and Pay Structure) Act, 1994 - Sections 2, 3, 3(1), 4, 5, 6, 7, 9, 10(1), 10(2), 11, 12, 14 and 15; Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959; Industrial Disputes Act, 1947 - Sections 25F; ;Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structure) (Amendment) Act, 1998 - Sections 1, 2, 3, 4, 7 and 7A; Maritime Zones of India (Regulation of Fishing by Foreign Vessels) Act, 1981; Orissa Forest Produce (Control of Trade) Act, 1981; Maharashtra Cooperative Societies Act, 1960; ;Maharashtra Cooperative Societies (Second Amendment) Ordinance, 2001; Andhra Pradesh (Gram Panchayat) Act, 1974 - Secti

Reported in : 2009(5)ALT1(SC); JT2009(9)SC229; (2009)IVLLJ57SC; 2009(9)SCALE99; (2009)8SCC431; 2009(7)LC3037(SC):669458

1989 and upheld the same. It is borne out from the judgment that by Section 36 of the Finance Act, 1978, the Central Excise and Salt Act, 1944 was amended for imposition of central excise duty on electricity under

Yadhavar Kalvi Nithi Vs. the State of Tamil Nadu

Court : Chennai

Subject : Education

28.7.2011 under Rule 17 (2) of the Tamil Nadu Societies Registration Rules 1978 in regard to the change effected in the constitution of the Executive … rolls; and (ii) that in the meantime, the Inspector General of Registration could proceed with the enquiry under Section 36 alone, but submit a report into Court in a sealed cover.2. Though the suggestions were agreeable to Mr.Issac … the Superintendent, the Honorary Director of Physical Education, the Chief Administrative Officer and the Director of the Self Financing Division of the Yadhava College as well as the Principal of the Yadhava College of Education, challenging 2 … was formed in the year 1962 and registered under the Societies Registration Act, 1860, with Registration No.85 of 1962, as seen from the Certificate dated

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

be treated as “winnings from horse races”. 7.2. He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source 30 specifically on “winnings from horse … 8.3. He would submit that once the Finance Act of 2011 has been introduced and position of law 36 changes, the Circulars governing the previous Finance Acts would have no application and it has to be understood

Yadhavar Kalvi Nithi Vs. Inspector General of Registration

Court : Chennai

Subject : Education

28.7.2011 under Rule 17 (2) of the Tamil Nadu Societies Registration Rules 1978 in regard to the change effected in the constitution of the Executive … rolls; and (ii) that in the meantime, the Inspector General of Registration could proceed with the enquiry under Section 36 alone, but submit a report into Court in a sealed cover.2. Though the suggestions were agreeable to Mr.Issac … the Superintendent, the Honorary Director of Physical Education, the Chief Administrative Officer and the Director of the Self Financing Division of the Yadhava College as well as the Principal of the Yadhava College of Education, challenging 2 … was formed in the year 1962 and registered under the Societies Registration Act, 1860, with Registration No.85 of 1962, as seen from the Certificate dated