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Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)84ITD169(Mum.)

that slump sales are assessable to tax only by virtue of amendment made in the statute book by Finance Act, 1999 which is prospective in operation. Since the instant sale took place prior to that, it is not taxable. … IT authorities have erred in law and on the facts of the case in taxing Rs. 46,78,000 under Section 41(1) of the Act".The learned counsel of the assessee contended that the amount of Rs. 46,78,000 has been

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

the head-note of the said decision reads as under- Sub-sections (2A) and (2B1 have been Inserted by the Finance Act, 1999 with effect from 1.6.1999 and the provisos to the aforesaid section were Inserted by the Finance Act, 2001 … of the judgment of the Apex court in CIT v. Kulu Valley Transport Co. P. Ltd. 77 ITR 518 and held that retrospective amendment of a provision must not be only for the purpose of nullifying a

Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

allowed under Sub-section (1) or interest chargeable thereon; 25. Although the above substantive provision was introduced by the Finance Act 1991 with effect from 27.12.1991, there was no corresponding provision in the Duty Drawback Rules 1971. The department … by or on behalf of the exporter in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such drawback shall be recovered in the manner specified … in respect of which an order permitting the clearance and loading thereof for exportation has been made under Section 51 by the proper officer, or being goods entered for export by post under Section 82 and in respect

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

in J.K. Cotton Spinning & Weaving Mills Ltd's case rejected the contention of the Union of India that Section 51 of 1982 Finance Act by which the amendments were made to Rules 9 and 49 overrode the provisions … appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of … Central Government to new industries by Notification No. 32/99-CE dated 8th July 1999 issued under Section 5A of the Central Excise Act, 1944 (referred to

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … in the case of Laghu Udyog Bharti v. Union of India - 1999 (112) E.L.T.365 (S.C.) that the Rule was ultra vires of the Act … which defines the sale of goods made within the State of Bombay. The Court held that even if Section 51 of 1953 Sales Tax Act validated rules providing for inclusion of purchase price in the taxable turnover of

Patel Engineering Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)94ITD411(Mum.)

facility on or after the 1st day of April, 1995." 15. Section 80-IA was further amended/modified by the Finance Act, 1999 w.e.f. 1st April, 2000, i.e., from asst. yr. 2000-01. After the above modification, Sub-section 4 of Section 80-IA

E.i.D. Parry (India) Limited and Vs. Assistant Commissioner of

Court : Sales Tax Tribunal STT Tamil Nadu

Subject : Sales Tax

Reported in : (2000)118STC436Tribunal

for assessment and recovery operated for demands accruing within six months, in spite of the fact that the Finance Act by Section 51 retrospectively amended (with effect from February 28, 1944). Rules 9 and 49 of the Central … 1999 the prayer is to declare that the provisions of the Tamil Nadu General Sales Tax (Third Amendment) Act, 1999 (hereinafter called "the Act 27 of 1999") are violative of entry 54 of the State List and ultra

Madras Refineries Ltd., Chennai Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2005)(100)ECC317

amended by Notification No. 20/82-CE dated 20.2.1982 (to which retrospective effect was given by Section 51 of the Finance Act of 1982), duty of excise was leviable on goods manufactured and captively consumed. These provisions were applicable to … Hence, MRL's Appeal No. E/364/2000. A similar demand was confirmed against MRL for the period February to December, 1999 by the Asst. Commissioner and sustained by the Commissioner (Appeals). Hence, the Appeal E/787/2001.3. The order impugned in

Ecgc Limited Vs. Mokul Shriram Epc Jv

Court : Supreme Court of India

Subject : Land Acquisition

dealing with the amendment in Section 35 of the Central Excise Act, 1944 by Section 105 of the Finance Act, 2014 prescribing that 7.5% or 10% of the duty demand or penalty levied is to be deposited. In … stay subject to deposit of the entire decretal amount. No argument was raised or decided for retrospectivity of Section 51 of the 2019 Act but the question raised was whether the NCDRC could direct such deposit of the

M/S Dharampal Satyapal Ltd. Vs. Dy.Commr. of Cen.Exc. and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

in J.K. Cotton Spg. & Wvg. Mills Ltd. case rejected the contention of the Union of India that Section 51 of the 1982 Finance Act by which the amendments were made to Rules 9 and 49 overrode the … of the aforesaid appeals, certain subsequent events took place. It so happened that vide Section 154 of the Finance Act, 2003 (hereinafter referred to as the 'Act of 2003'), withdrawal of the benefit was effected from retrospective effect. … establish industries in that region. Pursuant thereto, the Notification dated July 08, 1999 was issued granting new industrial units that had commercial production on or