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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 … limitation provided under Section 11(a) of the Central Excise Act would also apply to notice issued under Rule 57-I of the Central Excise Act for recovery of (Modvat) credit wrongly availed of, though the Rule itself, at

The D.C.i.T. Vs. Mangal Dayak Chit Fund (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)92ITD258(Hyd.)

Act 1971 and Chit Funds Act 1982 and argued that this decision was per incuriam. He relied on Section 57 of the Indian Evidence Act and submitted that the court shall take judicial notice of all laws in … Shri Hari Agarwal. In I.T.A. Nos. 545/Hyd/2001 (M/s. Jasya Bharagavi Chits & Finance (P) Ltd.) and ITA No. 18/Hyd/01 (M/s. Krishnajyothi Chits Funds (P) Ltd. … case are as follows.3.2 All these assessees are Chit Fund Companies. They are governed by the Chit Funds Act 1982 and the A.P. Chit Funds Act 1971 and the Rules formed there under. The assessees have filed their

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 … on yarn so consumed captively. The Department thereupon filed a SLP against the High Court judgment (SLP No. 57/81). This SLP is stated to be still pending admission in the Supreme Court. In the meanwhile, three show

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 … 177 ITR (St) 72] read with 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 any view of the matter, and … to pay income-tax dues does not constitute an admissible deduction under Section 57(iii), Their Lordships took note of the legal position that "the expenditure to

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, … not exceed Rs. 10/- .0 -, 48.88(ii) 10-11 49.98 -52.6711-12 53.88 -56.6712-13 57.99 -60.89x - x xx - xx20-21 98.6 -102.3521-22 104.65 -108.80x - x

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … of the Seventh Schedule to the Constitution of India. 12. It is stated that the Constitution (Forty-Sixth Amendment) Act, 1982 amended Article 366 of the Constitution of India by inserting Clause (29A) therein. By reason of this amendment … Assistant Commissioner of Commercial Taxes, Bangalore and others. (14) (2011) 46 VST 57 (Karn) Commissioner of Service Tax, Bangalore v/s LSG Sky Chef India Pvt.

Collector of Central Excise Vs. Uma Laminated Products (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1984)(17)ELT187TriDel

Appellate Collector's order was not correct, wrote on 11-6-1981 about the subject to the Addl. Secretary, Ministry of Finance so that the Government would, if they so desired, review the Order-in-Appeal under Section 36(2) of the Act.7. … Item 17 (2) CET. It was submitted that it was only in 1982 that converted papers, barring some costly varieties, were exempted for the first … facts and circumstances of that case, the Deputy Commissioner of Sales Tax, for initiating suo moto revision under Section 57 of the Bombay Sales Tax Act, 1959, could take into consideration only the record of the proceedings before

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … trust property if the defendant to whom the administrator had paid it were still in possession of it." 57. The last relevant authority is an obiter passage in the monumental judgment of the Court of Appeal in

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

the difficulty faced, the Legislature amended Central Excise Rules, 1944, retrospectively from 1944 onwards by Section 52 of Finance Act 1982 and the matter was at rest for over two decades. The amendments made through the retrospective amendment made … gone or not. 27. A position of law is not something to be proved by evidence. As per section 57 of the Evidence Act 1872, it is something to be judicially noticed based on gazette publications. So evidence

Hotel Elite and ors. Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales TaxConstitution

Reported in : [1988]69STC119(Ker)

and others classified as 'star hotels' having above two stars. The petitioners challenge the validity of the Kerala Finance Act 18 of 1987 in so far as it relates to the imposition of sales tax on item 67 … only if the hotels and restaurants conform to the requirements of Rule 13(3) of the Foreign Liquor Rules, 1982. These Rules require hotels and restaurants to conform to the star grade. It is also averred that hotels … Schedule of the Kerala General Sales Tax Act ('the Act' for short). Section 2(2) of the Finance Act amends Section 6(1) substituting Clauses (ii) and … Third Schedule was amended by adding the words 'not falling under entry 57 of the First Schedule'. By entry 57 of the First Schedule introduced