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B.K. Paper Mills Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 4, 4(1), 4(3), 4(4), 11A and 11B; Government of India Act, 1935; Central Excise (Amendment) Act, 1973 - Sections 2; Sale of Goods Act - Sections 2(10); Finance Act, 1982 - Sections 47, 47(1) and 47(2); Constitution of India - Article 19(1); Central Excise Rules, 1944 - Rules 8(1), 10 and 173C

Reported in : 1984(3)ECC292; 1984(18)ELT701(Bom)

saving clause with a Sub-section identical with Sub-section 2(d) in the saving clause to Section 47 of the Finance Act, 1982. The Delhi High Court has held that this provision means that levy, collection, assessment of penalties etc. would … part of the notification is as follows :'In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944...the Central Government hereby exempts paper other than...manufactured and cleared from a paper

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)

v. Union of India {1984 (16) E.LT. page 3], in which the validity of Section 52 of the Finance Act, 1982 was considered. The Division Bench, after tracing the genesis of the notifications, noted that Section 52 had been … rate of Rs. 1.60 per gross of fifty's, as per Notification No. 99 of 1980 issued under Rule 8 of the Central Excise Rules. The circumstances leading to the filing of the Original Petition are as follows

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Subject : Service TaxBanking

Acts : Constitution of India - Articles 14, 19(1), 226 and 265; Finance Act, 1994 - Sections 6, 65, 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982 - Sections 2; Reserve Bank of India Act, 1934 - Sections 41(I) and 45I; Andhra Pradesh Chit Funds Rules

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

therefore it was contended that even culling out from the definition of the chit under the Chit Funds Act, 1982, there being an element of finance involved, it attracts cash management and asset management. Further, it has been … 14, 19(1)(g) and 265 of the Constitution of India and Section 65(12) read with Section 65(105)(zm) of the Finance Act, 1994 and to set aside the same. The case of the petitioners is that they are doing business … : [1972]86ITR2(SC) ; Tennant v. Smith 3 TC 158; Smidth v. Grenwood 8 TC 193; Canadian Eagle v. King 27 TC 205; OR v. Gordon

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

therefore it was contended that even culling out from the definition of the chit under the Chit Funds Act, 1982, there being an element of finance involved, it attracts cash management and asset management. Further, it has been … 14, 19(1)(g) and 265 of the Constitution of India and Section 65(12) read with Section 65(105)(zm) of the Finance Act, 1994 and to set aside the same. The case of the petitioners is that they are doing business … by any such Board comparable to the Divisional Board or the State Board. The School Tribunal constituted under Section 8 of the Maharashtra Act cannot entertain appeals filed under Section 9 by the employees working in schools which

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

State of Kerala and ors. Vs. Ms. Mar Appraem Kuri Co.Ltd. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 254(1); Kerala Chitties Act 23 of 1975 - Section 15; Central Chit Funds Act 40 of 1982 - Article 254(1), Section 1(3), 85(a), 90(2); The U.P. Civil Laws (Reforms and Amendment) Act 57 of 1976 ; Code of Civil Procedure (Amendment) Act 104 of 1976 ; Central Act - Section 20; General Clauses Act, 1897 - Section 6 ; Orissa Mining Areas Development Fund Act, 1952

Because of this, investor protection became difficult. Consequently, Section 4 of the said 1975 Act was amended vide Finance Act 7 of 2002. By the said amendment, sub-section (1a) was inserted in Section 4. This amendment intended to … vires of Section 4(1a) of the 1975 Act as repugnant under Article 254(1) to the Central Chit Funds Act, 1982. Questions to be answered7. Whether making of the law or its commencement brings about repugnancy or inconsistency as … three months in the aggregate as the Registrar may, on an application made to him in that behalf. Section 8 of the Chit Funds Act deals with minimum capital requirement for the commencement etc. of a chit and

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)

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 … is an appeal filed by the Collector of Central Excise, Aurarngabad (the appellant) against Order No. M. 2476/Aur. 86/84 dated 10-12-1984 passed by the Collector of Central Excise (Appeals).2. On 21-4-1982, the Central Government issued notification No.

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 … refund of the duty so made from credit available to them in terms of Notification No. 32/1999 dated 8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

in the First Schedule. The auxiliary duty of customs which has been imposed by Section 44 of the Finance Act, 1982, cannot be covered even within the terms of this notification. Madras High Court has stated that the additional … Customs duty is a duty levied under the Customs Act. That Act is an enactment coming under Entry 83, List I of the Seventh Schedule of the Constitution of India which reads :'Duties of Customs including export

Modi Rubber Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(4); Central Excise Rules, 1944 - Rule 8(1); Finance Act, 1982 - Sections 47(2)

Reported in : 1996VAD(SC)153; 1996(56)ECC138; 1996(84)ELT173(SC); JT1996(5)SC307; 1996(4)SCALE516; (1996)4SCC573

Section 4 of theAct has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) bythe Finance Act, 1982 with retrospective effect from 1.10.1975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) 'value in relation … was leviable under the Act at the rates specified in the First Schedule to the Act. Under Rule 8 of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules') the Central Government had power to