Advanced Search Results

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 … [1983 E.LT. 239]. The retrospective effect to the provisions in volved in that case related back to February 28,1944 when the Central Excise Rules came into force. This was challenged as oppressive and unreasonable and as violative

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 Finance Act, 1982, retrospective effect was given to the aforesaid amendments to Rules 9 and 49 from 28.2.1944. On the Finance Act receiving the President's assent on 11.5.1982, the appellants amended on 20.5.1982, the writ petition

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 … and Schedule 5 to the Act of 1979 as amended Chapter II is headed 'Computation', and begins with section 28 which provides :'(1) The amount of the gains accruing on the disposal of assets shall be computed in

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 … this Act. In pursuance of this power the Central Excise Rules, 1944 were promulgated by notification dated February 28, 1944. The two rules with which we are primarily concerned are Rules 9 and 49, which originally read

Modi Vanaspati Mfg. Co. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(22)ELT615TriDel

on or after 1-10-1975. The significance of this date is that by virtue of Section 47 of the Finance Act, 1982, an Explanation was inserted under Sub-clause (ii) of clause (d) of Section 4 (4) of the Central Excises … Indian Manufacturers Ltd. and Anr. v. Union of India and Ors. (1981 E.L.T.632) it had been held that Section 28 Customs Act was analogous to Section 11A of the Central Excises and Salt Act and that the former

Gujarat Forging (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1996)56ITD208(Ahd.)

as the said judgment considered the effect of amendment of Section 263 made with retrospective effect by the Finance Act, 1989 and did not relate to the question of limitation of the period for passing an order under … grant of deduction in respect of interest expenditure of Rs. 24,828.5. The original assessment order for assessment year 1982-83 was made on 15-11-1984. The CIT passed the order under Section 263 on 9-1-1987.In this order, the CIT … assessment year 1980-81 are broadly similar.The original assessment order was passed on 28-11-1981. The assessee submitted a petition before the CIT under Section 264 of

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised within … Mills Ltd. 06-01-81 01-01-78- 31-12-809. E/680/84- M/s. Podar Mills Ltd. 06-01-81 01-01-78- 31-12-8010. E/1920/84- M/s. Gold Mohar Mills 28-01-81 17-10-80- 31-12-8011. E/2281/84- -do- 24-04-81 16-10-80- 31-12-8012. E/2282/84- -do- 28-04-81 03-11-80- 31-11-8013. E/2283/84- -do- 06-05-81 01-01-81- 30-04-8014. E/2284/84-

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 … on 20-2-1982. Sec. 51 of the Finance Act was introduced effective from 28-2-1982. Sec. 11A of the CESA is a general provision available in the

Gadore Tools Pvt. Ltd., New Delhi Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 35-B and 256; Finance Act, 1990

Reported in : (2000)161CTR(Del)472

favor of the Revenue in view of the amendments incorporated in the Income Tax Act, 1961 by the Finance Act, 1990. Finance Act, 1990 incorporated clause (iiib) to Section 28 of the Income Tax Act, 1961 with effect … Tribunal was right in law in admitting the additional grounds of appeal filed before it on 25th May, 1982? 2. Whether the Tribunal rightly held that the CCS receipts from the Government did not constitute taxable receipt

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

his oral submissions. 46. The expression "derived property" seems to have appeared first in a taxing statute in section 28 of the Finance Act 1946, in provisions designed to charge higher rates of income tax on some categories … construe section 77 of the Taxation of Chargeable Gains Act 1992 ("the 1992 Act") as substituted by the Finance Act 1995 ("the 1995 Act"). The legislation has since been changed again, by the Finance Act 2000, which introduced