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Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957

Reported in : AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)

we reproduce the relevant provision in only one of the Finance Acts. We propose to refer to the Finance Act 1979 since that is the Finance Act which was in operation when the present controversy in regard to the … Notifications issued by the Government of India under Sub-rule (1) of Rule 8 of the Central Excise Rules 1944, one bearing No. 123/ 74-C.E. dated … The manufacture of tires is subject to duty of excise under the Central Excise and Salt Act 1944. Section 3 Sub-section(i) of this Act provides that there shall be levied and collected in such manner as may

Mithila Properties, Publication Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Subject : Land Acquisition

Reported in : (1997)63ITD113(Pat.)

Wealth-tax (A/c) in first appeal that the assessee is liable to wealth-tax as per section 40(3)(vi) of the Finance Act, 1983 in respect of the value of the immovable property which are godowns let out to Food Corporation … accommodation for its low paid employees will be excluded from net wealth." 8. The mischief sought to be suppressed by the enactment was non-taxation of … to 1986-87. The assessee owns godowns which have been let out to FCI and TDC since the year 1979-80. The rental income from such godowns is being assessed by the revenue authorities as income from house property

Commissioner of Income Tax Vs. Televista Electronics P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 139(8), 140A, 154, 192 to 194, 194A, 194C, 194D, 195, 208(2), 209, 209(1), 209A, 209A(1), 209(2), 209A(4), 210(3), 211, 211(1), 212, 215(5), 217 and 256(1); Finance Act, 1979

Reported in : (2007)213CTR(Del)143; [2008]298ITR172(Delhi)

tax before the date on which the last Installment of advance tax is payable in his case. The Finance Act, 1979, has amended Section 209A to provide that such revised estimates of advance tax can be furnished on or … of the Act before the Assessing Officer pointing out, inter alia, that interest in the sum of Rs. 85,110 had been charged under Section 217 although it was not so chargeable. By an order dated 9.6.1983, the

Madhukar Govindrao Thaware and ors. Vs. Central Bank of India

Court : Mumbai Nagpur

Subject : Limitation

Acts : Limitation Act - Section 5, 29 (2), 8, 3; Recovery of Debts Due to Banks and financial Institutions Act (RDDBFI) 1993- Section 30, 2(b) , 19, 20; Income Tax Act, 1961 - Rule 11, 15; Central Excise Act. 1944 - Section 35H(1); West Bengal Land Reforms Act, 1955 - Section 8 ; Finance Act, 1979 - Section 38 (1); Companies Act, 1956 - section 529A, 20 (3), 25 to 28, 30; Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act,; Non-Performing Assets Act (NPA) - Section 17(1); Code of Civil Procedure (CPC) - Order 21; Income Tax Act, 1961 - Section 260A; Excise Act - Section 35G; The Income-tax (Certificate Proceedings) Rules, 1962 - Rule 55A, 86 ; Debt Recovery Tribunal (Procedure) Rules - Rule 2

with non- payment. Non-payment is nothing but failure to pay when due. As per the provisions of the Finance Act, 1979 amount of FTT collected becomes due within fifteen days from the date of collection thereof. Failure to pay … Court for consideration was whether Section 5 of the Limitation Act is applicable to an application made under Section 8 of the West Bengal Land Reforms Act, 1955 Act having regard to Section 29(2) of the Limitation 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 … together under a common judgment. 2. Appellants in these writ appeals are the respondents in W.P. 298 of 1979 and W.P. 459 of 1979 (and will hereinafter be referred to as the respondents). The respondent in W.A. … Quay on 4-1-1979. The bill of entry had already been prepared on 8-12-1979, and had been received by the office of the first respondent on

Goodyear India Ltd. and anr. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Finance Act, 1982 - Sections 50; Central Excise Act; General Clauses Act, 1897 - Sections 6

Reported in : 41(1990)DLT194; 1990(49)ELT39(Del)

of Central Excise, thereby pointing out, that on a true and proper interpretation of Section 50 of the Finance Act, 1982, the exemption of set off, granted under the aforesaid notifications, would be availed of first, and the. … the manufacture of rubber products. These products, are, hereinafter, referred to as the inputs. (4) On June 4, 1979 the Central Government, issued a notification No. 201/79-CE whereby, exemption was granted to goods, in the manufacture of … These notifications, granting exemption by set off, have been issued under Rule 8 of the Central excise Rules, 1944, hereinafter referred to as Rules. Section

South Indian Bank Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1985; Income Tax Act, 1961 - Sections 36, 36(1) and 36(2)

Reported in : (2003)183CTR(Ker)21; [2003]262ITR579(Ker)

bad and doubtful debts account. Clause (viia) which was inserted with effect from April 1, 1980, by the Finance Act, 1979, provided for a deduction in respect of any provision for bad and doubtful debts made by a scheduled … the provision for bad and doubtful debt account made under that clause. 8. We have already referred to the relevant provisions of Section 36 (1) … these appeals is regarding the scope and ambit of the proviso to Clause (vii) of Sub-section (1) of Section 36 of the Act. Since the aforesaid question is a purely legal issue, it is not necessary to

Dish T.V. India Limited and anr. Etc. Vs. State of Uttarakhand and ors ...

Court : Uttaranchal

Subject : Media and Communication

Reported in : AIR2009Utr31; (2009)26VST649(NULL)

variation and cognate expressions shall be construed accordingly;The same definition of word 'broadcasting' has been adopted by the Finance Act, 2001 (with the following changes made vide Finance Act, 2003):'broadcasting' has the meaning assigned to it in Clause … In all the above three writ petitions, levy of entertainment tax under the U.P. Entertainments and Betting Tax Act, 1979, on Direct to Home (for short DTH) service provided by the petitioners is challenged, and the question of … matrix of these cases is that the petitioners are granted licenses under Section 4 of the Indian Telegraph Act, 1885 read with Section 5 of

Gopal Hosiery Vs. Assistant Collector of C. Ex.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 11B and 37; ;Finance Act, 1971; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Factories Act, 1948 - Section 2; ;Finance Act, 1975; ;Finance Act, 1977; ;Finance Act, 1978; ;Finance Act, 1979; ;Finance Act (No. 2), 1980; ;Central Excise Tariff Act, 1985 - Sections 2(3) and 6; ;Central Excise Rules, 1944 - Rules 8, 8(1) and 174

Reported in : 1989(41)ELT35(Cal)

1977, and then increased to 5% by the Finance Act, 1978 and finally increased to 8% by the Finance Act, 1979. It has been stated by the petitioners that they have paid excise duty from March, 1975 to 31st … power were expressly excluded from taxability under tariff item No. 22D.5. The contention of the petitioner is that Section 3 which is the charging Section of the Central Excises and Salt Act, 1944, provides for levy and

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act, 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was … be so dealt with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act, 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C.J. in Feder Commissioner … Production and Wastage of Spirit, Beer, Wine or Liquors) Rules, 1998. Rule 8 of the said Rules specifically deals with levying of penalty for excess