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i.T.C. Ltd. and Another Vs. Union of India and Anothers

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35E, 35F and 36; Central Excise Rules - Rule 9B; Constitution of India - Article 226; Finance Act, 1982

Reported in : 1987(30)ELT321(Del)

the amendments were initially proposed in clause 47 of the Finance Bill, 1982, though subsequently enacted into the Finance Act, 1982 we may refer to the provisions of the Finance Bill here. The amendment proposed by clause 47 was … provisions of the Central Excises and Salt Act, (Act 1 of) 1944 (hereinafter referred to as 'the Act'). Section 3 of the Act which is charging section, in so far as is relevant for our present purposes, … Rajahmundry v. Assistant Collector of Central Excise, Rajahmundry and Another, 1980 ELT 210, Government of India v. Madras Aluminium Co. Ltd., Coimbatore, 1981 ELT 892,

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 … Section 220 deals with the preparation and filing of balance sheet. Sections 21 and 22 provide for the liability of the foreman and his withdrawal

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)

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 … 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 … 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

Asstt. Collector of Central Excise and ors. Vs. Bata India Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8(1); Central Excises Act, 1944 - Sections 4(1) and 4(4)

Reported in : AIR1996SC3380; 1996(56)ECC130; 1996(84)ELT164(SC); JT1996(5)SC230; 1996(4)SCALE508; (1996)4SCC563; [1996]Supp2SCR424

of the Act has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) by the Finance Act, 1982 with retrospective effect from 1.10.1.975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) value in relation … of non-payable excise duty from the price and thereby make profit in the guise of payment of tax. 21. Strong reliance was placed on behalf of the assessee on the decision of this Court in the case

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 11B and 11C

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

(1) of the Finance Act, 1981 (16 of 1981); and (e) Sub-Section (1) of Section 50 of the Finance Act, 1982 (14 of 1982). on such polyethylene films shall not be required to be paid in respect of such

State of Jharkhand and ors. Vs. Voltas Ltd., East Singhbhum

Court : Supreme Court of India

Subject : Sales Tax

Acts : Companies Act, 1913; Constitution (Forty Sixth) (Amendment) Act, 1982; Constitution of India - Articles 248 and 366; Bihar Sales Tax Act - Sections 21 and 21(1); Rajasthan Sales Tax Act - Sections 5(3); Bihar Finance Act - Sections 24 and 58; Bihar Sales Tax Rules - Rule 13A; Rajasthan Sales Tax Rules - Rule 29(2)

Reported in : [2007(3)JCR215(SC)]; JT2007(6)SC574; 2007(7)SCALE32; (2007)9SCC266; 2007[7]STR106; (2007)7VST317(SC); 2007AIRSCW3549

itself or in the rules framed in exercise of the powers conferred by Section 58 of the Bihar Finance Act..In our considered opinion Sub-clause (i) of Clause (a) of Section 21(1) read with Rule 13A of the Rules … contract is not a sale.7. Parliament, thereafter amended the Constitution of India by the Constitution (Forty Sixth) Amendment Act, 1982 introducing Clause 29A (b) in Article 366 therein. The aforesaid Clause 29-A states that the words 'tax on

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 … 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, … (1) That the rules are violative of Arts 14 , 19(1)(g) and 21 of the Constitution. (2) That the amending Act was invalid on the

M/S. Shriram Chits and Investment (P.) Ltd. Vs. Union of India and Oth ...

Court : Supreme Court of India

Subject : Commercial

Acts : Chit Funds Act, 1982 - Sections 1(3), 2, 3, 4, 6(3), 9, 12, 13, 16, 17, 20, 21, 25, 48 and 81; Constitution of India - Article 19(1); Companies Act, 1956 - Sections 58A; Prize Chits and Money Circulation Schemes (Banning) Act, 1978; Pondicherry Chit Funds Act, 1966; All-India Chit Fund Act; Reserve Bank of India Act, 1934 - Sections 45I; Andhra Pradesh Chit Funds Act, 1971; Tamil Nadu Chit Funds Act, 1961; Kerala Chitties Act, 1975; Hyderabad Money Lenders Act - Sections 9(2); Banking Regulation Act, 1949; Companies (Acceptance of Deposits) Rules, 1975; Tamil Nadu Chit Funds Rules, 1984 - Rule 62

Reported in : AIR1993SC2063; [1994]79CompCas298(SC); (1994)2CompLJ430(SC); JT1993(4)SC399; 1993(3)SCALE125; 1993Supp(4)SCC226; [1993]Supp1SCR54

submitted by some chit funds to the banking Commission, the foreman requires finance from banks as well as moneylenders and others private sources. Some companies … Nos.19321/86, 17110/84, etc.2. The above appeals and writ petitions involve challenge to constitutional validity of the Chit Funds Act, 1982 (Central Act No.40 of 1982) (hereinafter called as 'the Act' or 'the impugned Act').3. The various appellants/petitioners are … 39. We find no reason for the appellants/petitioners to have any objection to Clause (a) or (c) of Section 21. As regards maximum commission of 5% of the chit amount, the objection does not appear to be legitimate

Vyavasaya Seva Sahakara Sangha Niyamitha Vs. State of Karnataka

Court : Karnataka

Subject : BankingTrusts and Societies

Acts : Constitution of India - Article 14; Banking Regulation Act, 1949 - Sections 21, 56 and 56(1)

Reported in : I(1992)DMC258; ILR1991KAR2877; 2009(3)KLJ380

the object for which the Societies are incorporated are for assisting its members, who are agriculturists, to get finance for the growing of crops on certain conditions which is non-banking activity. Therefore, all that the State Government … averred that Reserve Bank of India by its letter dated 14th April, 1982, had left the choice to the concerned Co-operative Societies to opt for … of Sections 21 and 56 of the Banking Regulation Act, 1949 (hereinafter referred to as the 'B.R. Act'). Section 21 of the B.R. Act does no more than empower the Reserve Bank to control the advances by Banking

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