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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 … in Section 3(1) of the Act or 'as may be prescribed by the Rules made by Government under Section 37 of the Act' have really no relevance to decide whether the manufactured exciseable goods are dutiable to duty

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, … like Section 51 of the Finance Act giving retrospective effect to the rules and it is inconsistent with Section 37 of the Central Excise Act and is violative of Article 19(1)(g) of the Constitution. This restriction has no

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

writ petitions for the issue of writs of declaration declaring as unconstitutional and void S. 52 of the Finance Act 1982 and the conditions imposed in Notification No. 22 of 1982, dated 23-2-1982 prescribing a production limit of 150 … the oral application for leave is rejected. Excise - ceiling - Rule 8 of Central Excise Rules, 1944, Section 37 of Central Excise Act, 1944 and Articles 14 and 19 (1) (g) of Constitution of India - notification

Madras Petrochem Limited Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Finance Act, 1981; Central Excise Rules - Rules 9 and 49; Central Excise Act - Sections 4(4)

Reported in : 1987(12)ECC236; 1987(11)LC225(Madras); 1987(28)ELT5(Mad)

given retrospective effect from the date on which the Rules came into force by Section 51 of the Finance Act, 1982, which is a Parliament made law. The said Explanation reads as follows :- 'For the purpose of this … for the petitioner, would submit that the rule making power is conferred on the Central Government only by Section 37 of the Central Excises and Salt Acts, 1944, hereinafter referred to as the Act, and that section does

Goodlass Nerolac Paints Ltd. Vs. Income-tax Officer.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1985]11ITD767(Mum)

of CIT. v. Shah Nanji Nagsi : [1979]116ITR292(Bom) as the Explanation 2 to section 37(2A), inserted by the Finance Act, 1983, would apply only from the assessment year 1976-77 onwards. The learned counsel also argued that these expenses … decided by the Tribunal, Nagpur Bench Camp, at Bombay, in IT Appeal Nos. 2616 to 2619 (Bom) of 1982 decided on 19-7-1983. In paragraphs 6 and 11 of the said order, the Tribunal restored the disallowance 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 … under section 6 or section 8, or of a rule made under clause (iii) of sub-section (2) of section 37 and thereby does or does not do certain things shall be punishable in the manner provided. Section 11

Telecom Employees Co-operative Housing Society Ltd. Vs. Scheduled Cast ...

Court : Karnataka

Subject : Civil

Acts : Bangalore Development Authority Act, 1976 - Sections 14, 19(3), 37, 38 and 65; The Bangalore Development Authority (Allotment of Sites) Rules, 1982; The Bangalore Development Authority (Allotment of Buildings under Self Financing Housing Scheme) Rules, 1982; The Bangalore Development Authority (Disposal of Corner Sites and Commercial Sites) Rules, 1984

Reported in : ILR1990KAR3320

would urge that Sections 35, 36 and 37 of the Act deal with acquisition of land, property and finance of the BDA. The object of these Sections is to vest the property in the BDA. The meaning … per Rule 11(4) of the Bangalore Development Authority (Allotments of Sites) Rules, 1982, (hereinafter referred to as the Rules), 18% of the sites have to … land belonging to Government or to a Corporation or a Local Authority. This is what is contemplated under Section 37 of the Act.Section 38 appears in this context. Therefore, with reference to the preceding Sections the power of

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 … Section 11A is part of the parent Act whereas Rule 57-I being part of the Rules framed under Section 37 (XVIA) and (XVIB) of the Act is a place of subordinate legislation. In my view, the two provisions

income-tax Officer Vs. Premier Chit Fund and Finance (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1990)32ITD647(Delhi)

to the disallowance under Section 37(3A) and Section 37(3B). These sub-sections were added to Section 37 by the Finance Act, 1978 with effect from 1-4-1979 and were omitted by the Finance Act, 1985 with effect from 1-4-1986. However, … and on the Board's Circular referred to above. Lastly he submitted that for the preceding two assessment years 1982-83 and 1983-84 when the agents' commission amounted to Rs. 4,86,200 and Rs. 3,67,500 respectively @ 2% of the

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)96TTJ(Kol.)1041

contrary view overruling the Tribunal decision considering the Explanation to Section 90(2) of the Act, inserted by the Finance Act, 2001." 39. The relevant facts relating to this issue are that the AO had levied tax in this … Section 90 of the Act and Circular No. 333. dt. 2nd April, 1982 [(1982) 137 ITR (St) 1] issued by the CBDT. (3) That, in … virtue of Section 40(a)(i) as part of remuneration.The learned counsel contended that the deduction may be considered under Section 37 for the expenditure having been incurred for the purposes of business.30. The learned Departmental Representative, on the other