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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 … collection thereof ?'With these basic postulates we will ascertain the true scope and ambit of the material provisions.12. Section 3 of the Act, is the charging Section. Section 3(1) of the Act that is material reads thus :'3(1)

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 … 'This notification shall be in force up to and inclusive of the 31st day of May 1983.'4. Under Section 3(1) of the Customs Tariff Act, 1975 ('CTA') an additional duty of customs (otherwise known as countervailing duty- CVD)

Andaman Timber Industries Ltd. Vs. Collector of C. Ex.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 3; ;Finance Act, 1982 - Section 51; ;Central Excise Tariff Act, 1985 - Section 2; ;Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1989(25)LC398(Calcutta),1989(43)ELT41(Cal)

that the writ petitioner has further prayed for a declaration that the provisions of Section 51 of the Finance Act, 1982 and the Notification being No. 20/82-C.E., dated February 20, 1982 are illegal, void, unconstitutional and of no effect … in : [1990]184ITR129(SC) (Bhor Industries Limited v. Collector of Central Excise) wherein it has been made clear that Section 3 of the Central Excises and Salt Act, 1944 enjoins that there shall be levied and collected in such

Kanoria Chemicals and Ind. Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Reported in : 2000(68)ECC442

dated 31.8.1982. Before the revision was decided by the Government of India the Act was amended by the Finance Act 1982. Section 47 of the Finance Act, 1982 amended Section 4 of the Act and validated by inserting an explanation … in the manufacture of Caustic Soda, Chlorine, Stable Bleaching Powder on which a duty of Central Excise under Section 3 of the Central Excise and Salt Act; 1944 (hereinafter referred to as the Act) is leviable at the

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

duty. Referring to paragraph 31 of the judgment, he submitted that the provisions of Section 51 of the Finance Act, 1982 by which retrospective effect to the amendments of Rules 9 and 49 of Central Excise Rules, 1944 was … of Rs. 27,62,44,664/- on account of different heads as indicated in the order itself and the order dated 31.3.2004 passed by the Commissioner of Central Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under

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

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 … character of the levy can be regarded as a valid basis for assessing the measure of the levy.'12. Section 3 provides for the levy of excise and Section 4 gives the method of arriving at the value of

India Tyre and Rubber Co. (India) Pvt. Ltd. Vs. Commissioner of Income ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Finance Act, 1974 - Sections 2(8)

Reported in : [1994]210ITR409(Bom)

Act) is not less than fifty-one per cent. of such total income;' 3. Paragraph F of the Schedule to the Finance Act prescribes a concessional … in the manufacture of goods and as such it was not an industrial company as defined in the Finance Act, 1974 ?' 2. Section 2(8) (c) of the Finance Act, 1974, defines the expression 'industrial company' for the … significance that the Central Board of Direct Taxes issued a circular being Circular No. 347, dated July 7, 1982 (see [1982] 137 ITR 14) stating therein that the Board accepted the correctness of the decision of the

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 … amending law relating to central duties of excise on goods manufactured or produced in India and to salt. Section 3 of the said Act declares that there shall be levied and collected in such manner as may be

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

an ordinance of 1975. It was amended by the Bihar Finance Act, 1981 and then by the Bihar Finance Act, 1982. The definition as amended, w.e.f. 1.4.1982, by the latter reads as follows: Royalty for the purpose of this … consider the constitutional validity of the Orissa Mining Areas Development Fund Act, 1952 (Orissa Act XXVII of 1952). Section 3 of the Act empowered the State Government to constitute mining areas whenever it appeared to the Government that