Advanced Search Results

Bezbaruah Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7); Income Tax Act, 1961 - Sections 2(45), 5 and 10

from the total income can be regarded as total income for the purpose of Section 2(7)(c) of the Finance Act, 1982. Section 10 in Chapter III of the Income-tax Act, 1961, gives a list of incomes which cannot be included in

Registrar, Special Court Vs. Chief Secretary to the Government of Andh ...

Court : Andhra Pradesh

Subject : Service

Acts : Andhra Pradesh Land Grabbing (Prohibition) Act, 1982 - Sections 10A; Andhra Pradesh Land Grabbing (Prohibition) Special Court (Officers and Employees) Service Rules - Rule 4 and 4(4)

Reported in : 2002(4)ALT105

Court made by the Hon'ble Chairman, who is a retired High Court Judge, was not approved by the Finance Department stating that the Special Court cannot fill up vacancies arising out of retirement or any other manner … ORDER1. The letter which was addressed by the Registrar, Special Court under the A.P. Land Grabbing (Prohibition) Act, 1982 (for short 'the Special Court') to the Registrar General of High Court of Andhra Pradesh was placed before … Grabbing (Prohibition) Act, 1982 (for short 'the Act') in the year 1988. Section 10-A of the Act provides for the powers of the Chairman in

Asramam Village Industrial Co-op. Society Ltd. Vs. Union of India (Uoi ...

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(10) and 35F; Finance Act, 1982 - Sections 51, 52 and 52(2); Constitution of India - Articles 14 and 19(1); Central Excise Rules, 1944 - Rules 8, 8(1), 9 and 49

Reported in : 1988(18)ECC69; 1988(17)LC691(Kerala); 1988(38)ELT14(Ker)

v. Union of India {1984 (16) E.LT. page 3], in which the validity of Section 52 of the Finance Act, 1982 was considered. The Division Bench, after tracing the genesis of the notifications, noted that Section 52 had been

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

duty. Referring to paragraph 31 of the judgment, he submitted that the provisions of Section 51 of the Finance Act, 1982 by which retrospective effect to the amendments of Rules 9 and 49 of Central Excise Rules, 1944 was … the bank guarantee being furnished. An appeal was preferred by the Assistant Collector of Central Excise under Clause 10 of the Letters Patent and a Division bench of the Calcutta High Court confirmed the order of the

B.K. Paper Mills Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 4, 4(1), 4(3), 4(4), 11A and 11B; Government of India Act, 1935; Central Excise (Amendment) Act, 1973 - Sections 2; Sale of Goods Act - Sections 2(10); Finance Act, 1982 - Sections 47, 47(1) and 47(2); Constitution of India - Article 19(1); Central Excise Rules, 1944 - Rules 8(1), 10 and 173C

Reported in : 1984(3)ECC292; 1984(18)ELT701(Bom)

saving clause with a Sub-section identical with Sub-section 2(d) in the saving clause to Section 47 of the Finance Act, 1982. The Delhi High Court has held that this provision means that levy, collection, assessment of penalties etc. would … of thein respect of all varieties of paper and duty leviable.paper boards exceeds 5000 tonnes but doesnot exceed 10,000 tonnes.x x x x'_________________________________________________________________________________The petitioner company being a paper mill whose installed capacity is 2000 tonnes, was classifiable

J.K. Cotton Spinning and Weaving Mills and Another Vs. Union of India ...

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 9(2), 10, 11, 47, 49, 49A, 53, 54,,73A, 173K and 173Q; Central Excise Act, 1944 - Sections 3, 4, 6, 8, 9, 11, 11A, 11B, 37 and 49; Finance Act, 1982 - Sections 51

Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518

may be, immediately before such consumption or utilisation.' 8. The result of enacting of Section 51 of the Finance Act, 1982 was that the amended rules 9 and 49 set out above, are deemed to have come into force … according to the manufacturer or producer, he was not liable to pay the same. Section 11A substituted Rule 10 as originally promulgated while Section 11B replaced Rule 11 as originally promulgated. The two original rules also provided

Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

Statutory Interpretation by G.P. Singh, 4th Edition page 352-253).19. It is thus obvious that Part II of the Finance Act, 1982 is a comprehensive Code by itself. Where by reason of insertion a complete Code is included by repealing … of any violation of the provisions of the Finance Act, the Commercial Taxes authorities were duly empowered under Section 77(a) of the Finance Act to take a suitable action. But, the District Magistrate had no jurisdiction to … be displayed under the direction of the District Engineer, in paragraphs, 8, 10, 12, 15, and 16 of the counter-affidavit filed on behalf of the

Rambhai L. Patel Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(30), 6(6), 10, 10(4A), 92, 93, 168, 256(2), 263 and 271(1); Finance Act, 1968; Finance Act, 1982; Foreign Exchange Regulation Act, 1947 - Sections 73; Foreign Exchange Regulation (Amendment) Act, 1973 - Sections 2; Non-resident (External) Account, Rules, 1970

Reported in : [2001]252ITR846(Guj)

any rules made thereunder ;'15. The amended provision as substituted with effect from April 1, 1982, by the Finance Act, 1982, reads as under :'(4A) in the case of a person resident outside India, any income from interest on … D.A. Mehta, J.1. The following question of law has been referred to us under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Ahmedabad … the case, the interest earned by the assessee was exempt under Section 10(4A) ?'2. The applicant-assessee is a Hindu undivided family and the status under

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

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(4); Central Excise Rules, 1944 - Rule 8(1); Finance Act, 1982 - Sections 47(2)

Reported in : 1996VAD(SC)153; 1996(56)ECC138; 1996(84)ELT173(SC); JT1996(5)SC307; 1996(4)SCALE516; (1996)4SCC573

Section 4 of theAct has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) bythe Finance Act, 1982 with retrospective effect from 1.10.1975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) 'value in relation

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

sub-item. In this context it is of some interest to refer to Item 15A as substituted by the Finance Act, 1982. This item describes in greater detail than before various 'artificial and synthetic resins and plastic materials' liable to … S. Ranganathan, J.1. These three appeals under Section 130-E(b) of the Customs Act, 1962 raise the same issue. They are therefore disposed of by a common … No. 69 of 1971, dated 29-5-1971, read with notification No. 7417 and 107/73, exempts articles made of polyurethane foam except, inter alia, sheets and sheetings.