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Tata Export Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 35; Finance Act, 1982 - Sections 51; Companies Act, 1956; Central Excise Rules, 1944 - Rules 9, 9(1), 49, 49(1) and 176; Constitution of India - Articles 19(1) and 226

Reported in : 1986(8)ECC106; 1989(20)LC204(MP); 1985(22)ELT732(MP); 1986MPLJ561

slurry and nitrocellulose lacquer under Central Excises and Salt Act, 1944, and also challenging Section 51 of the Finance Act, 1982 and Notification dated 20-2-1982 giving retrospective effect to Rules 9 and 49 of the Central Excise Rules, 1944, … consideration is the contention of the respondents that since the petitioner had an alternative remedy of appeal Under Section 35 of the Central Excise Act against the impugned orders, the present petition is not tenable. The Supreme Court

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 … with transfer of rights by Foreman etc. Section 34 deals with meetings of the general body of subscribers. Section 35 to 39 deal with termination of chitties. Section 40 to 42 deal with inspection of documents by subscribers

Wood Craft Products Ltd. Vs. Collector of C.Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(22)ECC86

Officer of the Company in accordance with the Central Excise (Appeals) Rules, 1982. Shri D.N.Mehta, learned Advocate for the appellant-applicants wanted to argue on the … Mehta has relied on the following decisions :- (i) AIR 1977 Supreme Court 2221 - Bikram Dass v. Financial Commissioner & Ors.Government Woollen Mills, Srinagar v. Collector of Central Excise, Chandigarh.Steel Works Pvt. Ltd. v. Collector ofCentral … of an authorised person on those appeals as required under Section 35-B(6) of the Central Excises and Salt Act. In support of his argument, he has relied on this Tribunal's Orders No. S. 179-180/88-D dated 2.12.1988.3. Arguing

Collr. of C. Ex. Vs. Tata Engineering and Locomotive Co. Ltd.

Court : Patna

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 35G(1), 35G(3), 37, 37(16A) and 37(16B); Central Excise (Amendment) Act, 1978; Bombay Sales Tax Act, 1959 - Sections 33(6) and 35; Bombay Sales Tax Act, 1953 - Sections 14(6); Finance Act, 1982 - Sections 51; Limitation Act, 1963 - Schedule - Article 137; Central Excise Rules, 1944 - Rules 9, 10, 10A, 49 and 57A to 57J; Constitution of India - Article 14

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 … was contended that no time-limit was provided in this specific provision, while for taking actions in other cases, Section 35 provided time-limit and therefore the provisions should be held to be ultra vires. The Supreme Court applied the

India Pistons Limited Vs. Assistant Collector of Central Excise, Madra ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Rules, 1944 - Rule 223-A; Central Excise Act - Sections 11-A; Central Excises Act - Sections 35, 35-B(2), 35-EE and 35-EE(2); Customs Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 - Rule 41

Reported in : 1987(12)ECC243; 1987(27)ELT651(Mad)

Tribunal was not maintainable, in view of the amendments to the Central Excises & Salt Act by the Finance Act, 1984. It was stated that any appeal in respect of loss of goods or shortage of goods in … the jurisdiction of the Tribunal, Rule 41 of the Customs Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 is wider in its comprehension. Therefore, the order of transfer is unexceptionable. In this case, having come to … demand made by the first respondent was carried under the provisions of Section 11-A of the Central Excise Act. It was further contended that the … Excise, Nungambakkam, Madras) acting under the powers vested in him under section 35-B(2) of the Central Excises and Salt Act, directed the Superintended of Central

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

Collector of Central Excise and Vs. Papyrus Papers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1989)(24)ECC150

(2) of Section 36. (v) That meanwhile the Central Excises & Salt Act, 1944 was amended by the Finance (No. 2) Act of 1980 making provisions for the constitution of this Tribunal and substituting a new Chapter … passed "The Customs, Central Excise & Gold (Control) Removal of Difficulties Order, 1982 making the provisions of this Order enforceable from 11th day of October, … and examine the record of any proceeding in which any decision or order has been passed under erstwhile Section 35 or 35A of the Act for the purpose of satisfying itself as to the correctness, legality or propriety

T.R. Ganapathy Chettiar Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1999)240ITR33(Mad.)

history would be necessary to keep the matter in the right perspective.The development rebate was introduced by the Finance Act, 1955. In the Budget Speech ([1955] 27 ITR (St.) 42), the Finance Minister referred to the recommendation of … For the assessment year 1980-81, the assessment was made on April 15, 1982, determining the total income at Rs. 64,925 after setting off business loss … or for creation of asset or remittance abroad for a period of eight years.Sub-section (11) was introduced in section 35 to enable the Income-tax Officer to withdraw the allowance granted by recomputing the income in case of any

Commissioner of Income-tax Vs. Gujarat State Fertilizers Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 43(1), 43A and 43A(1)

Reported in : (2003)179CTR(Guj)266; [2003]259ITR526(Guj)

(No. 2) Act of 1967, with effect from April 1, 1967, whereas Section 32A was inserted by the Finance Act, 1976, with effect from April 1, 1976. Hence, the non obstante clause in Section 43A could not have … as business expenditure. Vide order in I. T. R. Nos. 968,1235 and 2168/Ahd of 1979, dated April 7, 1982, the Tribunal had taken the view that payment of interest on deferred credit facility was allowable as business … even in respect of development rebate. Section 43A(1) itself refers to Section 35(1)(iv) {capital expenditure on scientific research related to the business) and Section 35A

Amreli District Co-operative Sale and Purchase Union Ltd. and ors. Vs. ...

Court : Gujarat

Subject : Trusts and Societies

Reported in : (1984)2GLR1244

time to classify distinctly the various societies having regard to their object, finance and methods of working. It was also for the first time that … 1981 (hereinafter referred to as 'the impugned Act of 1981) and the Gujarat Co-operative Societies (Amendment and Validation) Act, 1982 (hereinafter referred to as 'the impugned Act of 1982) by which the Gujarat Co-operative Societies Act, 1961 (hereinafter … challenge is Section 17-A introduced in the principal Act by Section 2 of the impugned amending Act of 1982. Section 17-A should be set out in extenso since it is one of the very important provisions which have … Sections 83 and 160 of the principal Act by Sections 19 and 35 respectively of the said amending Act is bad in law and void