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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 … amount of Rs. 27,62,44,664/- within thirty days of receipt of the order. The petitioners received the same on 5.4.2004.23.4.2004 : Notice of attachment of excisable goods under Section 11 of the Central Excise Act, 1944 issued by

Bezbaruah Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7); Income Tax Act, 1961 - Sections 2(45), 5 and 10

from the total income can be regarded as total income for the purpose of Section 2(7)(c) of the Finance Act, 1982. Section 10 in Chapter III of the Income-tax Act, 1961, gives a list of incomes which cannot be included … consideration the total income, it should be determined on the basis of the definition of Section 2(45) and Section 5 of the Income-tax Act and if the total income is determined on that basis, the total agricultural income

Commissioner of Wealth Tax Vs. P. Devasahayam

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 and 80J; Wealth Tax Act, 1957 - Sections 5, 5(1) and 27(3)

Reported in : (1998)144CTR(Mad)313; [1999]236ITR885(Mad)

the assessee was running a hotel as an 'industrial company' within the meaning of s. 2(7)(c) of the Finance Act, 1982. (b) Their Lordships of a Division Bench of the Calcutta High Court, in answering such a question, held … Case (Reference) is thus disposed of. No costs. Direct Tax - assessment - Income Tax Act, 1961 and Section 5 (1) of Wealth Tax Act, 1957 - assessee manufacturing biscuits and other eatables using flour sugar etc. as

Commissioner of Income-tax Vs. Indulal C. Kamdar

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45, 53 and 54

Reported in : (1994)116CTR(Bom)523; [1995]214ITR143(Bom)

interpretation of section 54 of the Income-tax Act, 1961, as it stood prior to its amendment by the Finance Act, 1982. There is a sharp difference of opinion between the view taken by the High Courts of Madras and … This reference involves consideration of the interesting and important question of law as to the interpretation of section 54 of the Income-tax Act, 1961, as it stood prior to its amendment by the Finance Act, 1982. There

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 11B and 11C

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

(1) of the Finance Act, 1981 (16 of 1981); and (e) Sub-Section (1) of Section 50 of the Finance Act, 1982 (14 of 1982). on such polyethylene films shall not be required to be paid in respect of such … (b) Sub-Section (1) of Section 32 of the Finance Act, 1979 (21 of 1979); (c) Sub-Section (1) of Section 5 of the Finance Act, 1980 (13 of 1980); (d) Sub-Section (1) of Section 49 (1) of the Finance

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 … case no previous sanction as contemplated in Sub-section (1) shall be given. There is further restriction as per Sub-section (5) of Section 3, which says that if the Foreman is a Banking Company as defined in the Banking

Commissioner of Income-tax Vs. Arvind Mills Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(24), 2(45), 4, 5, 37, 40, 40A, 45, 80AB, 80HHC, 80M and 80TT; Income-tax Rules, 1962 - Rule 6D; Finance Act, 1980; Finance Act, 1983; Finance Act, 1982

Reported in : (2001)171CTR(Guj)362; [2002]254ITR529(Guj)

the Act when one reads the provision of Section 80HHB of the Act which was introduced by the Finance Act, 1982, with effect from April 1, 1983. The language employed in both the provisions is entirely different though both … been defined by Section 2(45) of the Act to mean the total amount of income referred to in Section 5, computed in the manner laid down in this Act. Section 5 deals with the scope of total income

The Ahmedabad Manufacturing and Calico Printing Co. Ltd. and anr. Vs. ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 9; Finance Act, 1982 - Sections 51

Reported in : 1993LC538(SC); 1993(63)ELT601(SC); (1993)2GLR1751; JT1993(1)SC85; 1993(1)SCALE63; 1993Supp(2)SCC7; [1993]1SCR142

retrospective effect, the appellants amended the writ petition and challenged the constitutional validity of Section 51 of the Finance Act, 1982 and of the amendments to Rules 9 and 49 of the Rules.5. The High Court came to the

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 … the said place or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA

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 … manufacturers of matches and they have challenged the Constitutional validity of S. 52 of the Finance Act of 1982, and the conditions imposed in Notification … petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect to Notification No. 22/82 GSR 77(E)/82,