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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 … it is stated that a memorandum shall not be filed or presented unless it is accompanied, etc. In Section 17 of the Small Causes Courts Act, the expression is 'at the time of presenting the application'. In Section

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

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 … in C.As Nos. 323 etc., Rohit Mills Ltd. etc. v. Union of India and Ors. 1988 (18) ECR 17. The Department's own conduct in relying on Section 51(2)(d) of the Finance Act in demanding past dues would

Commissioner of Income Tax Vs. N.B. Tendolkar

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10(3), (10AA), 17(1), (3), 89(1) and 143(1) and (2)

Reported in : (1996)136CTR(Mad)193; [1996]221ITR268(Mad)

s. 89(1) of the Act. The learned standing counsel also took us through the object of introducing the Finance Act, 1982, and the Bill introduced by the Government in Parliament for inserting the amendments to ss. 10(10AA) and 17(3)(ii) … TAX Salary--PROFITS IN LIEU OF SALARY--Encashment of leave salary on retirement. Ratio : According to unamended provisions of section 17(3) prior to 1-4-1978, encashment of Leave salary was profit in lieu of salary, therefore, Tribunal was not

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 … plant and machinery by virtue of the retrospective operation of the amended rules read with rules 9(2) and 173Q. It is significant to note that the Explanationn to Section 51 does not contain any exception in respect

Amreli District Co-operative Sale and Purchase Union Ltd. and ors. Vs. ...

Court : Gujarat

Subject : Trusts and Societies

Reported in : (1984)2GLR1244

time to classify distinctly the various societies having regard to their object, finance and methods of working. It was also for the first time that … 1981 (hereinafter referred to as 'the impugned Act of 1981) and the Gujarat Co-operative Societies (Amendment and Validation) Act, 1982 (hereinafter referred to as 'the impugned Act of 1982) by which the Gujarat Co-operative Societies Act, 1961 (hereinafter … challenge is Section 17-A introduced in the principal Act by Section 2 of the impugned amending Act of 1982. Section 17-A should be set out in extenso since it is one of the very important provisions which have

S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 1)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32A and 32A(2); ;Finance Act, 1982 - Section 2(7)

Reported in : [1994]209ITR298(Cal)

should be charged to tax at 60 per cent. which is applicable to an industrial company under the Finance Act, 1982. At the outset, we would like to mention that this court has considered the case of the assessee-company … (see [1973] 88 ITR 80) (F. No. 166/1/73-I. T. (A1)), dated February 17, 1973, issued by the Central Board of Direct Taxes, explaining the meaning … Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee, the following questions have been

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Insurance Companies Regulations 1994 (SI 1994/1516) and the Insurance Companies (Accounts and Statements) Regulations 1996 (SI 1996/943). 11. Section 17 of the 1982 Act provides that every insurance company carrying on insurance business in the United Kingdom must … Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … purposes of those sections are “ (a) a revenue account prepared for the purposes of the Insurance Companies Act 1982 in respect of the whole of any separate revenue account required the company's long term business; (b) to

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 … to 22 of the Act relate to the foreman. Sections 15 to 17 deal with the security to be given by the Foreman, his rights

M. Krishna Murthy and ors. Vs. Commissioner of Income-tax, Andhra Prad ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(24), 10, 10(3), 10(10), 10(10AA), 10(13A), 10(14), 15, 16, 17, 17(2), 17(3), 36(1), 40, 40A, 40A(5), 56 and 80GG

Reported in : [1985]152ITR163(AP)

services. 16. It may be seen that under clause (10AA) of s. 10, which was introduce by the Finance Act, 1982, with retrospective effect from April 1, 1978, the receipt by way of leave encashment paid to the employee … of any perquisite or profit in lieu of salary taxable under clauses (2) and (3) of sections 17.' Section 17 reads : '17. For the purposes of sections 15 and 16 and of this section, - (1) 'salary'

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