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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)

including Ext. P1. Though Ext. P3 was issued only on February 23,1982, Section 52 of the Finance Act 14 of 1982 gave it retrospective operation by declar ing that it shall be deemed to have and to … 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

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … be read in isolation. The same has to be read along with Section 1(3) of the Chit Funds Act, 1982. Section 1(3) of the Act states that the Chit Funds Act, 1982 shall come into force on such date … a declaration that the same is unconstitutional, void and violative of Articles 14 and 19(1)(g) of the Constitution of India. Petitioners have also sought for

Collr. of C. Ex. Vs. Tata Engineering and Locomotive Co. Ltd.

Court : Patna

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 35G(1), 35G(3), 37, 37(16A) and 37(16B); Central Excise (Amendment) Act, 1978; Bombay Sales Tax Act, 1959 - Sections 33(6) and 35; Bombay Sales Tax Act, 1953 - Sections 14(6); Finance Act, 1982 - Sections 51; Limitation Act, 1963 - Schedule - Article 137; Central Excise Rules, 1944 - Rules 9, 10, 10A, 49 and 57A to 57J; Constitution of India - Article 14

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982, Section 11A should be ignored or not. In our view Section 51 does not, in any manner, affect the … availed of. Their Lordships further took the view that Rule 57-I before its amendment did not offend Article 14 of the Constitution, for its failure to provide for a period of limitation. Relying upon a decision of

J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

a special excise duty at 5% of the 15% basic excise duty was payable by virtue of the Finance Act 1982 read with Notification No. 25/82-CE dated 28.2.1982. 5. On 19.7.1982 the present writ petition was filed seeking, inter … behalf of the respondents, it was contended by Mr. Sanjay Katyal, learned Advocate, that a plain reading of Section 14 of the Act indicated that landing charges were liable to be included in the assessable value for the

Telecom Employees Co-operative Housing Society Ltd. Vs. Scheduled Cast ...

Court : Karnataka

Subject : Civil

Acts : Bangalore Development Authority Act, 1976 - Sections 14, 19(3), 37, 38 and 65; The Bangalore Development Authority (Allotment of Sites) Rules, 1982; The Bangalore Development Authority (Allotment of Buildings under Self Financing Housing Scheme) Rules, 1982; The Bangalore Development Authority (Disposal of Corner Sites and Commercial Sites) Rules, 1984

Reported in : ILR1990KAR3320

would urge that Sections 35, 36 and 37 of the Act deal with acquisition of land, property and finance of the BDA. The object of these Sections is to vest the property in the BDA. The meaning … per Rule 11(4) of the Bangalore Development Authority (Allotments of Sites) Rules, 1982, (hereinafter referred to as the Rules), 18% of the sites have to … to the application with plans and other particulars contemplated under Section 32(2) of the Act as well as Section 14 of the Act. The provisions of the Rules are inapplicable to the private layouts sanctioned by the BDA

Assistant Collector of Central Excise, Rajahmundry and anr. Vs. Andra ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 4 and 4(4); Finance Act, 1982; Central Excise Rules - Rule 233

Reported in : 1988(15)ECC120; 1987(32)ELT684(AP)

rest, after the decision of the learned Single Judge, by an Explanation inserted by Clause 47 of the Finance Act, 1982 (Act 14 of 1982) with retrospective effective from 1-10- 1975. It may be useful to extract the entire … (1 of 1944), Sections 4(4) (d) (ii), expl., 37--Central Excise Rules, 1944, Rules 8(1), 233--Finance Act (14 of 1982), Section 47. - - If the petitioners fail to file appeals within the period of 30 days from today,

O.C.M. (India) Limited Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Rules, 1944 - Rule 9; Constitution of India - Articles 14, 19(1), 20, 226, 227, 265 and 300A

Reported in : 1989(25)LC230(P& H); 1989(43)ELT609(P& H)

Rule 9 introduced in the Central Excise Rules, 1944 through notification No. 20/82-C.E., and Section 51 of the Finance Act, 1982. The petitioners also impugn order dated 1st August 1981 (Annexure P3) of the Assistant Collector declining permission to … Held, The basic controversy in the Full Bench decision of Joginder Singhs case was regarding constitutional validity of Section 14 of Hindu Succession Act and as to whether it infringes Article 14 of Constitution. It was held that

Kanoria Chemicals and Ind. Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Reported in : 2000(68)ECC442

dated 31.8.1982. Before the revision was decided by the Government of India the Act was amended by the Finance Act 1982. Section 47 of the Finance Act, 1982 amended Section 4 of the Act and validated by inserting an explanation … V-14-B (18) 207/77/11957 dated 26.12.1978 (Annexure A.5); (iii) 10-Demand /78 dated 28.8.1978 issued under C. No. V-14.AA (3) 141/78/6854 dated 1.9.1978 (Annexure A.6); (iv) Order No. Nil dated February 1982 issued under C.No. V-14-B(3) 130/79/1145 dated 1.3.82

M/S. Continental Construction Ltd. Vs. Commissioner of Income-tax, Cen ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 9, 14, 40A(1), 80(O and HHB), 119(1), 154, 256, 288(2); Finance Act, 1982; Foreign Exchange Regulation Act, 1973; Finance (No. 2) Act, 1991

Reported in : AIR1992SC803; (1992)2CompLJ50(SC); (1992)101CTR(SC)386; [1992]195ITR81(SC); JT1992(1)SC140; 1992(1)SCALE65; 1992Supp(2)SCC567; [1992]1SCR57

Tribunal is right in holding that the assessee company is not an 'industrial company' as defined in the Finance Act, 1982?2. The first two Income-Tax References were made to the High Court at the instance of the assessee which … it has in mind the income chargeable under the Act under that head - head 'D' specified in Section 14 of the Act - but the other categories of income referred to in the various sections are not

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