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Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

in the First Schedule. The auxiliary duty of customs which has been imposed by Section 44 of the Finance Act, 1982, cannot be covered even within the terms of this notification. Madras High Court has stated that the additional … By subsequent notifications of 26-8-1982, 13-12-1982 and 1-3-1983 the figures and words 10% ad valorem was substituted by 20% ad valorem, 30% ad valorem and 40% ad valorem respectively. There is exemption of customs duty on the

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 … Chitties Act.14. Learned Single Judge has also found that once the requirement of furnishing security is satisfied under Section 20 of the Act, it would be arbitrary for the authorities in Kerala to insist for another security for

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

Davangere Cotton Mills Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : ExciseConstitution

Acts : Central Excises Act, 1944 - Sections 3, 3(1) and 37; Finance Act, 1982 - Sections 51; Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1986(8)ECC113; 1986(24)ELT507(Kar)

Act and not by the Rules.;(B) CENTRAL EXCISE RULES, 1944 - Rules 9 & 49 AS AMENDED BY FINANCE ACT, 1982 -- Purport -- Rule 49 to be read in conjunction with Role 9 -- Postponement of collection of … of this Court has also challenged the amendments made to Rules 9 and 49 of the Rules and Section 51 of the Finance Act of 1982 (1982 Act). The challenge to these provisions are based on a … otherwise to duty under the relevant tariff items of the Act.18. On 20-2-1982, Government of India introduced an identical explanation with necessary modifications thereto to

Leena J. Shah Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

USA. This interpretation is strongly supported by the marginal note to Section 54F. Section 54F inserted by the Finance Act, 1982, with effect from 1-4-2003. It has been explained in Circular No. 346, dated 30-6-1982 - Explanatory notes on … in Circular No. 346, dated 30-6-1982 - Explanatory notes on the provisions of Finance Act, 1982 in para 20.2 "with a view to encouraging house construction, the Finance Act, 1982, has inserted a new Section 54F.". (138

Sanjay Khetan Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Subject : Direct TaxationProperty

Acts : Income Tax Act, 1961 - Schedule II - Rule 68B; Constitution of India - Article 226; Finance Act, 1992 - Sections 245I

Reported in : (2004)188CTR(All)361; [2004]266ITR453(All)

Rule 68B of the Second Schedule to the Income-tax Act, 1961. Rule 68B which was inserted by the Finance Act, 1992, with effect from June 1, 1992, states :'Time-limit for sale of attached immovable property.--(1) No sale of … but also other properties as being time barred. The petitioner alleged that the recovery certificate dated March 21, 1982, and all the recovery proceedings pursuant thereto and the sale proclamation dated January 4, 1995, were illegal and … immovable property has been attached, has become conclusive under the provisions of Section 245-I or, as the case may be, final in terms of the … 1, 1992.19. In Commissioner of Central Excise v. T.V.S. Suzuki Ltd. : 2003(156)ELT161(SC) , the Supreme Court has held that a claim of refund of

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

the purview of Sec. 11A of the Central Excises and Salt Act, 1944 and Sec. 51 of the Finance Act, 1982 cannot over-ride the provisions of Sec. 11A of the Central Excises and Salt Act. The Supreme Court, while … to have been issued under Sec. 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices and the demands covered by these … under Sec. 51(2)(d) of the Finance Act, the notices issued prior to 20-2-1982 are ab initio void and cannot be enforced.10. The next argument was

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

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

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 … the Government of India in the Ministry of Finance (Department of Revenue) No. G.S.R. 74 (E) dated the 20th day of February, 1982, shall be deemed to have and to have always had effect on and from

Goodyear India Ltd. and anr. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Finance Act, 1982 - Sections 50; Central Excise Act; General Clauses Act, 1897 - Sections 6

Reported in : 41(1990)DLT194; 1990(49)ELT39(Del)

of Central Excise, thereby pointing out, that on a true and proper interpretation of Section 50 of the Finance Act, 1982, the exemption of set off, granted under the aforesaid notifications, would be availed of first, and the. special … hereinafter, referred to as the inputs. (4) On June 4, 1979 the Central Government, issued a notification No. 201/79-CE whereby, exemption was granted to goods, in the manufacture of which, items failing under Tariff Item 68, have