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V.R.M. Match Industries Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(39)ELT149TriDel

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 … with effect from 19.6.1980. The differential duty demanded from the appellant relates to clearances effected between 19.6.1980 to 31.3.1981. The appellants' plea is that at the material time they paid the correct duty and the entire production

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

Smt. Mira Tibrewal W/O Sri Satyanarayan Prasad Vs. the State of Bihar ...

Court : Patna

Subject : Tenancy

Acts : Bihar Buildings (Lease, Rent and Eviction) Control Act, 1982 - Sections 31 and 32; ;Constitution of India - Articles 14 and 300A

the State relied on to Sections 31 and 32 of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1982. In my view, the reliance is totally misconceived. Sections 31 and 32 are quoted hereunder:31. Protection of action … 07.12.1995 to Rs. 2,000/- from Rs. 8,00/-, sent the proposal to the Finance Department. The Finance Department did not object in any manner to the … brought any action against any person acting under the Act. Government is the tenant and by virtue of Section 31, a tenant is not protected. Section 32 has absolutely no application inasmuch as Government is the tenant and

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)

sub-item. In this context it is of some interest to refer to Item 15A as substituted by the Finance Act, 1982. This item describes in greater detail than before various 'artificial and synthetic resins and plastic materials' liable to … S. Ranganathan, J.1. These three appeals under Section 130-E(b) of the Customs Act, 1962 raise the same issue. They are therefore disposed of by a common … flat tubings in certain circumstances. By notification No. 151 of 1975 dated 31-5-1975 exemption was granted in respect of cellulose tri-acetate, when intended for use

Commissioner of Income-tax Vs. Ronald William Trikard and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(25A) and (45), 4, 5, 5(2), 9, 9(1) and 293A; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3, 6, 6(6), 7 and 7(7)

Reported in : [1995]215ITR638(Mad)

areas have always been a part of the territory of India would render the notification redundant. (3) The Finance Act, 1981, introduced section 293A in the Income-tax Act. The said section, inter alia, empowers the Central Government to … [1983] 142 ITR 11), File No. 5147/F. No. 133(79)/82 TPL, dated March 31, 1983, issued under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and … applicable to the assessment year 1983-84 and, therefore, the salary received by the assessee during the accounting year 1982-83 is liable for income-tax. The Tribunal, after considering the contentions of the Revenue and the assessees, found that

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 … 1944 (for short the Act) for matches cleared by the petitioner during the period June 19,1980 to March 31,1981. The demand has been made without giving the petitioner the benefit of the concessional rate of Rs. 1.60

C.M. Kothari Charitable Trust Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)31ITD46(Mad.)

of the new pattern of investment was again extended by a further period of one year by the Finance Act, 1982. Consequently, if any funds of a trust or institution were invested or deposited or continued to be invested … years earlier to the assessment year 1983-84, the income of the assessee-Trust was held to be exempt under Section 11 of the Income-tax Act, 1961. In the financial year 1982-83 relevant to the assessment year under consideration, … is 1983-84, the relevant previous year for the same being 1-4-1982 to 31-3-1983. In its assessments for the assessment years earlier to the assessment year

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

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … of the Seventh Schedule to the Constitution of India. 12. It is stated that the Constitution (Forty-Sixth Amendment) Act, 1982 amended Article 366 of the Constitution of India by inserting Clause (29A) therein. By reason of this amendment … Annexure P5 to the petition is a copy of the notification No. 31/2011 dated 25.04.2011 issued by the Government of India, Ministry of Finance, Department

Manickam Chettiar Vs. Ramanatha Devar

Court : Chennai

Subject : Civil

Acts : Tamil Nadu Debt Relief Act, 1980; Tamil Nadu Indebted Agriculturist (Temporary Relief) Act, 1975 - Sections 3 and 5; Tamil Nadu Indebted Agriculturist (Temporary Relief) (Amendment) Act, 1978 - Sections 33(2); Tamil Nadu Indebted Agriculturist (Temporary Relief) (Amendment) Act, 1979 - Sections 7(1)(2) and 31 to 36

Reported in : 1996(2)CTC373; (1996)IIMLJ398

by S.A.Kader, J.).4. Vythilingam Chettiar v. Rangaswamipadayachi : (1988)2MLJ339 dated 9.9.1988 by Sathiadev and Sivasubramanian, JJ).5. Sri Varalakshmi Finance Syndicate v. Rqjagopal Konar (1990 (2) LW 351, dated 5.10.1990 by T. Somasundaram, J.)6. Sri Agastheeswareswara Swami Devasthanam … by M. Srinivasan, J.)7. Kangan v. Kannammal (Second Appeal No. 1885 of 1982 dated 19.2.1996 by D.Raju,J).6. The only point which arises for consideration in … of 1979 was enacted. So far as the provisions of the said Act are concerned, by virtue of Section 31, Tamil Nadu Act 40 of 1978 came to be repealed. Tamil Nadu Act 40 of 1979 was published