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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 … to excise duty under Tariff Item 17 of the First Schedule to the Central Excises and Salt Act, 1944 at the rate specified therein.2. Under Notification No. 45/73 dated 1st of March 1973 an exemption from excise

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 … in this original petition is to the demand for excise duty under the Central Excises and Salt Act, 1944 (for short the Act) for matches cleared by the petitioner during the period June 19,1980 to March 31,1981.

Tata Export Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 35; Finance Act, 1982 - Sections 51; Companies Act, 1956; Central Excise Rules, 1944 - Rules 9, 9(1), 49, 49(1) and 176; Constitution of India - Articles 19(1) and 226

Reported in : 1986(8)ECC106; 1989(20)LC204(MP); 1985(22)ELT732(MP); 1986MPLJ561

slurry and nitrocellulose lacquer under Central Excises and Salt Act, 1944, and also challenging Section 51 of the Finance Act, 1982 and Notification dated 20-2-1982 giving retrospective effect to Rules 9 and 49 of the Central Excise Rules, 1944, … petitioner is challenging levy of duty on pigment slurry and nitrocellulose lacquer under Central Excises and Salt Act, 1944, and also challenging Section 51 of the Finance Act, 1982 and Notification dated 20-2-1982 giving retrospective effect 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 … 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

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

to capital gains tax for the year 1986-87 on the basis that the indexation allowance introduced by the Finance Act, 1982 was to be deducted from the whole of the amount of the gain accruing to the taxpayer between … 088.Capital gains tax was introduced by the Finance Act 1965 with effect from 6 April of that year. Section 19(1) of the Act of 1965, now re-enacted as section 1(1) of the Capital Gains Tax Act, 1979,

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 … under Articles 226 and 227 of the Constitution validity of 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

J.K. Cotton Spinning and Weaving Mills Company Ltd. Vs. Collector of C ...

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 19(1) and 136; Finance Act, 1982 - Sections 35L and 51(2); Central Excise Act, 1944 - Sections 11A - Rules 9, 49 and 173-F; Code of Civil Procedure (CPC), 1908 - Order 41, Rule 22

Reported in : AIR1998SC1270; 1998(60)ECC494; 1998(99)ELT8(SC); JT1998(2)SC293; 1998(2)SCALE204; (1998)3SCC540; [1998]2SCR102

within the factory. That amendment later gained incorporation in a legislative enactment also, vide Section 51(2)(d) of the Finance Act 1982 by which it was given retrospective effect from 1944. Though the appellant challenged the aforesaid amendments first in … appeal is this: Whether the period of six months envisaged in Section 11A of the Central Excises Act, 1944 (for short the Act) for issuing show cause notice, stood extended by any further period so as to

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

writ petitions for the issue of writs of declaration declaring as unconstitutional and void S. 52 of the Finance Act 1982 and the conditions imposed in Notification No. 22 of 1982, dated 23-2-1982 prescribing a production limit of 150 … challenged the Constitutional validity of S. 52 of the Finance Act of 1982, and the conditions imposed in Notification No. 22/82 [GSR 77(E)/82], dated 23-2-1982, … petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect to Notification No. 22/82 GSR 77(E)/82,

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 … Prakash Narain, C.J.1. This batch of writ petitions (viz. C.W. 1858 of 1981, C.W. No. 1113 of 1981, C.W. 1190 of 1982 and C.W. 2568 of 1982) filed by the petitioners

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

writ petitions for the issue of writs of declaration declaring as unconstitutional and void Section 52 of the Finance Act, 1982, and the conditions imposed in Notification No. 22 of 1982 dated 23rd February, 1982, prescribing a production limit … manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February, 1982, on the ground of violation