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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 … Sections 15 to 17 deal with the security to be given by the Foreman, his rights and duties. Section 18 and 19 deal with books to be kept by the foreman and punishment for failure to keep such

M.A.C. Khaleeli Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Land Acquisition

Reported in : (1994)48ITD191(Mad.)

the deduction under Section 54F if the conditions therein are fulfilled.5. That section had been inserted by the Finance Act, 1982 with a view to encouraging house construction. It provides that if the assessee has purchased or constructed within … retained 2,938 sq. ft.and Azeez Khaleeli retained 1,600 sq. ft. Out of the space retained by the assessee, 18,000 sq. ft. was let out to the former tenant, M/s.Indian Explosives Ltd. for a period of five years

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 … The appellants challenged the validity of these notices before the Delhi High Court by another writ petition (No. 1858/81). By its interim order dated 12.8.1981, the High Court granted a stay in terms of prayer (a) in

Collector of C. Ex. Vs. Vijay Flexible Containers Pvt.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)LC12Tri(Delhi)

of cigarettes on receipt of job charges and clearing the same under T.I.68 was, in view of the Finance Act, 1982 which introduced new entry 17, was directed by the Superintendent of Central Excise to classify printed "outer shell" … slide by no stretch of imagination it can be called a box. 18. The definition of "goods" make it clear that to become "goods" an … entry, the conversion of paper-board into outer shell, Slide or H.L. Blank does not amount to "manufacture" under Section 2(f) of the Act and they are not different and distinct from paperboard as known to the trade

Commissioner of Central Excise Vs. Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1999)(112)ELT251Tri(Chennai)

been inserted in Section 3 of the Central Excises and Salt Act, 1944 vide Section 46 of the Finance Act, 1982 (14 of 1982). In view of the provisions of this proviso, basic excise duty leviable on the goods … to our liquidity problems." (b) Extract from the letter of the Govt. of India, Ministry of Commerce, dated 18-10-1993 regarding debonding (relevant portion reproduced below): I am directed to refer to your letter dated 18th October, 1993

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 … the Municipal Corporation in view of the introduction of the Finance Act. 18. It is now well known that a statute which imposes a tax, … 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

Maco Door and Window Hardware (Uk) Limited (Respondents) Vs. Her Majes ...

Court : House of Lords

Subject : MRTP

said, unless section 18(2) had the wide meaning he contends for. Section 18(3) was originally introduced by the Finance Act 1982 so as to reverse the decision of the Court of Appeal in Vibroplant Ltd v Holland (1981) 54

Commissioner of Service Tax, Chennai versus M/S Diebold Systems (P) Lt ...

Court : Supreme Court of India

Reported in : [2026] 8 S.C.R. 453

purpose of levying service tax under the taxable category of “commissioning or installation” under the provisions of the Finance Act, 1994; whether the CESTAT was justified in holding that no part of the composite consideration received by the … largely otiose. [Para 36] Taxation of Composite Contracts - Constitutional and statutory framework, discussed - Constitution (Forty-sixth Amendment) Act, 1982 - Contract for the rendition of a taxable service simpliciter vis-à-vis an indivisible composite contract - Distinction between, … commissioning of ATMs; Indivisible turnkey contracts; Composite consideration; Installation and commissioning obligations; Section 65(105)(zzd) of Finance Act, 1994; “commissioning or installation”; Indivisible composite contracts; Single

Rajni Chaudhary Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Subject : Service

Acts : Uttar Pradesh Intermediate Education Act, 1921 - Sections 9(4); Uttar Pradesh Secondary Education Services Commission Act, 1982 - Sections 33C; Uttar Pradesh Secondary Education Service Commission and Selection Board Ordinance, 1981; Uttar Pradesh Secondary Education Service Commission and Selection Board Act, 1982 - Sections 16 and 18; Uttar Pradesh Secondary Education Service Commission and Selection Board (Second Amendment) Act, 1992

Reported in : 2001(4)AWC2548; (2001)3UPLBEC2300

being made under the provisions of Section 18 of the U.P. Secondary Education Service Commission and Selection Board Act. 1982. Section 18 was deleted by U.P. Secondary Education Service Commission and Selection Board (Second Amendment) Act, 1992. This amendment came … appointments which were being made by the management over and above the standard prescribed which was affecting the finances of the State. (ii) The State Government had also come to the conclusion that the Commission was not

Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 9, 9A, 9A(1), 9A(2), 9A(6), 9B(1), 9B(2) and 9C; Customs Tariff (Second Amendment) Act, 1982; Customs Tariff (Amendment) Act, 1995 - Sections 9A; Central Excise Act, 1944 - Sections 3(1); Customs Act, 1962; Customs Rules; Customs Regulations; Finance Act, 2000 - Sections 9AA and 9A(8); Finance Act 2004 - Sections 9A(8); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 4, 5(1), 6, 6(2), 6(3), 6(7), 7, 7(2), 7(3), 10, 11, 11(3), 12(2), 15(4), 17, 17(4) and 18(1); Anti Dumping Law

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

they apply in relation to duties leviable under the Act.Sub-section (8) of Section 9A was inserted by the Finance Act 2000 and that Act also inserted Section 9AA. Finance Act 2004 amended Section 9A(8).6. In this connection it … to Section 9A of the Customs Tariff Act, 1975, which was inserted by the Customs Tariff (Second Amendment) Act, 1982. Section 9A was substituted by the Customs Tariff (Amendment) Act, 1995 with effect from 1.1.1995, and now it reads … List in his famous book 'National System of Political Economy' published in 1841) but to prevent unfair trade practices. The 1995 Amendment to Section 9A