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Collector of Central Excise, Hyderabad Etc. Etc. Vs. M/S. Vazir Sultan ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1978 - Sections 37 (1); Central Excises and Salt Act, 1944 - Sections 2, 3 and 12B; General Clauses Act, 1897 - Sections 6; Central Excise Rules, 1944 - Rules 9(A) and 56A; Central Excises and Customs Law (Amendment) Act, 1991

Reported in : 1996IIAD(SC)580; AIR1996SC3025; 1996(54)ECC94; 1996(83)ELT3(SC); JT1996(3)SC112; 1996(2)SCALE603; (1996)3SCC434; [1996]2SCR1194

ORDERB.P. Jeevan Reddy, J.1. Sub-section (1) of Section 37 of the Finance Act, 1978, levied a special duty of excise equal to five percent of the amount of excise duty chargeable on … excise duties is governed by Section 3 of the Central Excise and Salt Act, 1944 read with Rules 9, 9A and 9B of the Central Excise Rules. According to these Rules, the levy collection is at the

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised … Duty. Special Excise Duty and Additional Duty of Excise under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. The yarn manufactured by them was captively consumed in the same factory in the manufacture of fabrics.In the … has to be read along with the relevant Rules which are Rules 9, 47 and 49. Such a joint reading of the Act and the

Cit Vs. R.T. Lawrence

Court : Allahabad

Subject : Direct Taxation

Reported in : [2005]144TAXMAN168(All)

and in the circumstances of the case, the Tribunal was right in holding that the Explanation inserted by Finance Act, 1983 with effect from 1-4-1979 to section 9(1)(ii) could not be applied to assessment earlier to the assessment … allowance was not income liable to tax under section 56 as income from other sources?'2. The assessment year 1978-79 is involved in the present case, the facts of the case are as follows:The assessee is a non-resident

N.S. Jaya Vs. the Secretary, Department of Revenue, Government of Tami ...

Court : Chennai

Subject : Property

Acts : Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 - Sections 6(1), 7(2), 9(4), 9(5), 10, 10(1), 11, 11(1), 11(2), 11(3), 11(5), 12, 12(6), 12(7), 13, 14, 21, 21(1), 21(2), 23(6) and 33; Tamil Nadu Urban Land (Ceiling and Regulation) Repeal (Amendment) Act, 1999 - Sections 3, 3(1), 3(2), 4, 11(5) and 11(6); Tamil Nadu Urban Land Ceiling and Regulation Rules, 1978 - Rules 8, 8(2) and 23(6)

Reported in : (2009)5MLJ357

the lands from the erstwhile owner will not be binding on the real owner.19.24. In Simpson and General Finance Company Limited v. The State of Tamil Nadu and Anr. 2006 4 L.W. 787, this Court had held … grounds and 2298 Sq.Ft., 650 Sq.Mts. or 7080 Sq.Ft., under the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978. As he was a bachelor, he was allowed to retain 2 grounds and 600 sq.ft. He had died, … by the Tamil Nadu Urban Land (Ceiling and Regulation) Repeal Act, 1999. Section 3(2) of the Tamil Nadu Urban Land (Ceiling and Regulation) Repeal Act, … excess vacant land and he had issued a draft statement, under Section 9(1), with notice, under Section 9(4) of the Act. The land owner had

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1971 - Sections 2 and 104; Central Sales Tax Act; Central Sales Tax Registration and Turnover Rules, 1957 - Rule 13

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

1984 and relates to the assessment year 1977-78. Regarding the assessment year 1974-75, we are concerned with the Finance Act of 1974, Section 2(8)(c); for the assessment year 1976-77 Finance Act, 1976, Section 2(9)(c); and for the assessment … is filed against the judgment of the Madras High Court dated 18.12.1981 in Tax Case No. 469 of 1978 (Reference No. 289 of 1978) and relates to the assessment year 1974-75. Civil Appeal No. 8017 of 1995

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)

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 … words used their ordinary and natural meaning to spell out the legislative intent and to effectuate the same. 9. Rule 8 of the Rules authorises the Central Government by notifications in the Official Gazette to exempt excisable

Commissioner of Income-tax Vs. Ampro Food Products

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 37(3), 37(3A) and 80VV

Reported in : 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)

assessee.' 6. Sub-sections (3A), (3B), (3C) and (3D) of section 37 of the Act were inserted by the Finance Act, 1978, with effect from April 1, 1979. We may point out here that section 37 of the Act which … This measure will yield Rs. 31 crores in a full year and about Rs. 25 crores in 1978-79.' 9. A perusal of the excerpt of the speech of the Finance Minister, quoted above, shows that these provisions

Telco Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1987)(11)LC609Tri(Delhi)

must be mentioned that Special Excise Duty was introduced for the first time under Section 37 of the Finance Act, 1978. Section 37(1) of the Finance Act reads as follows :- "In the case of goods chargeable with a duty … P.L.A. the Assistant Collector informed the appellants that special excise duty was correctly paid in Terms of Rule 9A. As order was passed to this effect on 26.9.1980. An appeal was preferred to the Collector of Central

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

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 … 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 … tax proceedings--Cannot be exercised unless alternative remedy is availed of. - - 9. In my view Rule 3 should have been more clearly worded thereby

Northern India theatres (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)45ITD310(Delhi)

of value of Naaz Cinema Building in the wealth-tax is against the provisions of Section 40(3) of the Finance Act, 1983. Provisions of Section 2(e)(v) of the Wealth-tax Act, 1957 could not be invoked in contravention of the … Cinema.The sub-lease granted by the D.L.F. Universal Ltd. in favour of the assessee has expired in the year 1978. The D.L.F. Universal Ltd. has applied for perpetual lease to the D.D.A. and the matter is pending before … the grounds of appeal from 1.1 to 3. By a letter dated 9-11-1992 the assessee raised by way of additional ground a legal point by