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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 … Section 35 to 39 deal with termination of chitties. Section 40 to 42 deal with inspection of documents by subscribers and Registrar. Section 43 to

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

writ petitions for the issue of writs of declaration declaring as unconstitutional and void Section 52 of the Finance Act, 1982, and the conditions imposed in Notification No. 22 of 1982 dated 23rd February, 1982, prescribing a production limit … need for prescription of duty at the rate of Rs. 4.50 per gross under another Notification, namely, No. 42 of 1981 dated 1st March, 1981, applicable to the bigger units in the non-mechanised sector. Even a reading

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 … of Rs. 40,244 for this year. 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 and investment allowance of Rs. 1,12,843.3. … 1. These appeals are directed against the rectification made under section 155(4A) of the Income-tax Act, 1961, for the purpose of withdrawing the

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

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1999)70ITD127(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 (27 ITR St. 42), the Finance Minister referred to the recommendation of the … of Rs. 40,244 for this year. For the asst. yr. 1980-81, the assessment was made on 15th April, 1982, determining the total income at Rs. 64,925 after setting off business loss and investment allowance of Rs. 1,12,843.3. … to a transfer within the expression "sold or otherwise transferred" in that section and since all other conditions had been fulfilled the investment allowance granted

State of Rajasthan and anr. Vs. Rajasthan Chemists Association

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Sales of Goods Act, 1930 - Sections 3, 4 and 9; Rajasthan Sales Tax Act, 1994 - Sections 2(42), 2(44) and 4A; Finance Act, 2004 - Sections 4A and 4A(1); Standards of Weights and Measures Act, 1976; Standards of weights and Measures Rules; Constitution of India - Articles 246, 286 and 366(29A); ;Constitution of India (42nd Amendment) Act, 1982 - Article 366; Constitution of India (46nd Amendment) Act; Drug Price Control Order, 1995; Essential Commodities Act, 1955 - Sections 3; Uttar Pradesh Sales Tax Act, 1948 - Sections 2; Contract Act - Sections 77; Income Tax Act, 1961 - Sections 28 to 43C, 44AC, 44AC(1) and 206C; Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1988; Finance Act, 1990 - Sections 44AC; Madras General Sales Tax Act, 1939 - Sections 2; Madras General Sales T

Reported in : AIR2006SC2699; 2006(202)ELT217(SC); JT2006(6)SC553; RLW2006(4)SC3365; 2006(7)SCALE330; (2006)6SCC773; [2006]147STC542(SC); 2006(2)LC975(SC)

that 4A of the Rajasthan Sales Tax Act, 1994 (in short the 'Act') as introduced by the State Finance Act, 2004 was not legally sustainable to the extent that tax on first point sale of drugs, medicines or … the 'Sales Act') as modified/extended by Clause 29-A of Article 366 of the Constitution, inserted by 42nd Amendment Act, 1982. Single point tax is leviable on sale of medicines as per Notification issued under the Act.5. Factually, the … modified/extended by Clause 29-A of Article 366 of the Constitution, inserted by 42nd Amendment Act, 1982. Single point tax is leviable on sale of medicines … charged on sales or on purchase by the parties to sale under Section 4A and the concerned Notification in this regard. Writ application filed by

Commissioner of Wealth Tax, Gujarat-ii, Ahmedabad Vs. Arvind Narottam ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act - Sections 21 and 21(1)(2); Finance Act - Sections 42(2)

Reported in : AIR1988SC1824; (1988)72CTR(SC)94; [1988]173ITR479(SC); JT1988(3)SC423; 1988(2)SCALE401; (1988)4SCC113a; [1988]Supp2SCR266

'just and reasonable' clause and by the words 'as near as may be' in Section 42(2) of the Finance Act.9. It is vehemently urged by Dr. Gauri Shanker that the approach to be adopted in this case

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … and Casting Pvt. Ltd. v. U.P. State Electricity Board (1997) 7 SCC 251, by notifications dated October 24, 1982, July 13, 1984 and January 21, 1986, the U.P. State Electricity Board in exercise of its powers under … filed this writ petition for quashing the said three notifications.5. O.J.C. No. 4297 of 2000 [Petitioner--Kali Oil Mills (P) Ltd.] :Under IPR 1989, the State

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 … Orissa Cess Act (Orissa Act II of 1962) as amended by Act 42 of 1976. According to the Statement of Objects and Reasons accompanying the … 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

i.T.C. Ltd. and Another Vs. Union of India and Anothers

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35E, 35F and 36; Central Excise Rules - Rule 9B; Constitution of India - Article 226; Finance Act, 1982

Reported in : 1987(30)ELT321(Del)

the amendments were initially proposed in clause 47 of the Finance Bill, 1982, though subsequently enacted into the Finance Act, 1982 we may refer to the provisions of the Finance Bill here. The amendment proposed by clause 47 was … provisions of the Central Excises and Salt Act, (Act 1 of) 1944 (hereinafter referred to as 'the Act'). Section 3 of the Act which is charging section, in so far as is relevant for our present purposes, … Rs. 400/-, the formula is : 6x------- - 22.50 = 40056x--------- X 422.5055x = ----- (422.50)6= 352.08On this assessable value the duty payable will be

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1991)LC65Tri(Mum.)bai

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982, Section 11-A should be ignored or not. In our view Section 51 does not, in any manner, affect the