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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 … 1989(1) KLJ 111. He also relied on the Judgment of Sopanna, J. who dealt with the scope of Section 38 of the Act in B. VENKATASWAMY REDDY v. STATE : ILR1989KAR75 . Then he formulated his own conclusions

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 … of this Court has also challenged the amendments made to Rules 9 and 49 of the Rules and Section 51 of the Finance Act of 1982 (1982 Act). The challenge to these provisions are based on a … into force.'The rule making power conferred on Government by Sections 37 and 38 of the Act, does not empower it to make rules with retrospective

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 … of the Rules amended from 20.2.1982 are not at all altered and that without amending Sections 37 and 38 of the Act, the Rules which had been given retrospective effect, would be ultra vires of the Act

Collector of Central Excise Vs. Belapur Sugar and Allied

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC52Tri(Delhi)

not arise since it Was issued under the provisions of the Finance Act, 1982, and by virtue of Section 38 of the Central Excises and Salt Act, the notification became part of the Act. (When, however, it was … notification was issued, in the place of Clause 50(4) of the Finance Bill, 1882, Section 50(4) of the Finance Act, 1982 was substituted. Second, para 4 (reproduced earlier) was substituted by the following para- "Where production during May to

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 … Act in contravention of Rule 9 or rule 173Q is an offence as defined in Section 3, sub-section 38 of the General Clauses Act and thereforee an offence within the meaning of Art. 20, sub-article (i). Convicted

Rama Newsprints and Paper Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(104)ECC541

pending till such time an appropriate legislation to validate action is enacted. Thereafter by Section 131 of the Finance Act, 2001 Section 38-A was inserted in the Central Excise Act, 1944 providing that any amendment, repeal, suppression or … of India 1987(32) ELT 234(SC) which refer to the period when Rule 9 and 49 was amended in 1982 retrospectively from 1944, the Supreme Court in paragraph No. 35 relying on a similar Explanation held that no

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 … activities referred to in clause (a) or clause (b). 12. In paragraph 38 of the common order, the Tribunal has given eight valid reasons for … 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)

Matched in: Citation 1988(18)ECC69; 1988(17)LC691(Kerala); 1988(38)ELT14(Ker)

Lodge Hamilton 26 Vs. Income Tax Officer.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1996)56TTJ(Ahd.)407

on 11th Jan., 1982. The learned counsel for the assessee also pointed out that the amendment by the Finance Act, 1985, in the provisions of s. 167A will not in any manner affect the applicability of the aforesaid … has been elaborated in the following portion of the Board Circular No. 421, dt.12th June, 1985 [ "38.1. Sec. 167A(2) of the IT Act provides that where the individual shares of the members of an AOP in

Lodge Hamilton 26 Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1998)66ITD609(Ahd.)

on 11th Jan., 1982. The learned counsel for the assessee also pointed out that the amendment by the Finance Act, 1985, in the provisions of s. 167A will not in any manner affect the applicability of the aforesaid … 1985, has been elaborated in the following portion of the Board Circular No. 421, dt.12th June, 1985: "38.1. Sec. 167A(2) of the IT Act provides that where the individual shares of the members of an AOP in