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J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

a special excise duty at 5% of the 15% basic excise duty was payable by virtue of the Finance Act 1982 read with Notification No. 25/82-CE dated 28.2.1982. 5. On 19.7.1982 the present writ petition was filed seeking, inter … shortly. 2. By Notification No. 102 Cus dated 1.7.1977 the Central Government, in exercise of its powers under Section 25 of the Customs Act, 1962 ('Act'), exempted DMT when imported into India from customs duty in excess of

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 … of the same date the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

Matched in: Citation AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

Collector of Central Excise Vs. Belapur Sugar and Allied

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC52Tri(Delhi)

notification was issued, in the place of Clause 50(4) of the Finance Bill, 1882, Section 50(4) of the Finance Act, 1982 was substituted. Second, para 4 (reproduced earlier) was substituted by the following para- "Where production during May to … disallowing the claim basing his decision on the Pune Central Excise Collecto-rate Trade Notice No. 199/1982 (No.14/Sugar/1982) dated 25-10-1982. This Trade Notice said that in respect of sugar factories which were not eligible for the benefit of

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … Case of the Petitioners 3. The case of the Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to include … to serve alcoholic beverages. 15. On 20th June 2012 by Notification No. 25/2012-ST, the aforementioned notification dated 17th March 2012 was superseded. The two activities

Modipon Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Constitution

Acts : Customs Act, 1962 - Sections 25(1)

Reported in : 2003(85)ECC790; 2002(146)ELT45(Del)

hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 86-Customs, dated the 23rd April, 1980, nemely:- In the said notification, for the words … dated 21.10.1982.Notification dated 23.4.80 as amended on 5.6.82 'Exemption to Caprolactum:- In exercise of the powers conferred by Sub-section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of

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 … 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 under Article 226 of the Constitution of India have been heard together

Poonam Chand Bhandari Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Property

Reported in : RLW2008(1)Raj885

18.1.2005 pursuant to the direction of B.I.D.I. the Chief Secretary held the meeting and directed the J.D.A. and Finance Department to study the entire matter and place the matter for consideration by B.I.D.I. once the views of … of Rs. 25,000/- per square meter.10. On 19.4.2005, the Notification Under Section 25(1) of the Jaipur Development Authority Act, 1982 (for short, the J.D.A. Act') was published in Official Gazette pursuant to the order of the State Government

Joshi and Co. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184, 184(8), 185, 187 and 187(2); ;Income Tax Rules, 1962 - Rule 23; ;Indian Income Tax Act, 1922

Reported in : (1987)61CTR(Cal)1,[1986]162ITR268(Cal)

The decision of the Patna High Court in Alankar Jewellers : [1979]116ITR89(Patna) was followed. (i) CIT v. Commercial Finance Corporation : [1982]138ITR281(All) . In this case, a Division Bench of the Allahabad High Court had held that … December 17, 1975.4. In the meantime, the assessee applied for fresh registration under Section 184(8) of the Income-tax Act, 1961, both in Form No. 11 and Form No. 11A on December 24, 1975. A letter was filed … claim was not maintainable.11. On an application of the assessee under Section 256(1) of the Income-tax Act, 1961, the following questions have been referred as

Indian Oil Corporation Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC657Tri(Delhi)

while the appellants claimed that they were absolved from payment of the special excise duty payable under the Finance Act of the respective years the department contests the same.9. Notification No. 151/81 permits, on compliance with the necessary … this judgment Ordinance No. 1 of 1982 was promulgated which was then replaced by Act No. 58 of 1982. Section 2(3) of the said Act read as follows. "Where any Central law providing for the levy and collection … on the condition of export being fulfilled.14. In this connection we may take note of the provisions of Section 25 of the Customs Act which are as follows : "Power to grant exemption from duty :-(!) If the