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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

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judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 for … person chargeable with the 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

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

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 the … 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

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

begins.13. Sub-section (9) to Section 10B before it was deleted/omitted with effect from 1st April, 2004 by the Finance Act, 2003 used to read as under:―‖(9) Where during any previous year, the ownership or the beneficial interest in the … a company, the prohibition of sub-section (9) will not apply if the beneficial ownership of not less than 51% continues to be held by the original promoters. Since, undertakings can be owned by body corporate also, it

C.T. Faisal Vs. Official Liquidator and anr.

Court : Chennai

Subject : Contract

Acts : Usurious Loan Act, 1918 - Sections 3; Contract Act - Sections 23; Motor Vehicles Act, 1988 - Sections 2(30), 40 and 51; Usurious Loan (Amendment) Act, 1937 - Sections 3; Motor Vehicles Rules - Rule 47

Reported in : AIR2006Mad15

loan agreement but a lease agreement. It stated that the sum of Rs. 4,00,000/- was leased with lease finance charges at 15.5% per annum for (our years. The finance charges flat, for four years was Rs. 2,48,000/ … and not one of lease of the vehicle (C.A. No. 749 of 2003); to declare that the respondent company was not entitled to claim or … Learned Counsel refers to Form 21, Rule 47 of the Motor Vehicles Rules and the Special Provisions under Section 51 under the Motor Vehicles Act, 1988 which has specific reference to vehicles held under hire purchase agreement. He

Shibi Francis Vs. State of Kerala and anr.

Court : Kerala

Subject : BankingContract

Acts : Contract Act, 1872 - Sections 23, 172 and 176; Hire Purchase Act, 1972; Motor Vehicles Act - Sections 51; Code of Criminal Procedure (CrPC)

Reported in : AIR2007Ker296; 2008(1)CTLJ129(Ker)

the area. It is submitted that the petitioner had executed loan agreement as per which she had availed finance from the third respondent, Financier with the condition that the same shall be repaid in equal monthly instalments. … of the Delhi High Court in Bhagya Products v. Commissioner of Police 2003 (2) KLT 1054 (Delhi High Court) was also relied on wherein the … S. Mills AIR 1969 Mysore 280, and State Bank of India v. Quality Bread Factory, Batala and also Section 51 of the Motor Vehicles Act which enables the financier to have the R.C. transferred in his name.7. I

Himachal Pradesh State Vs. Himachal Pradesh Electricity

Court : Appellate Tribunal for Electricity APTEL

Subject : Land Acquisition

Reported in : (2006)LCAPTEL319

to undertake non electricity activity is a novel one and direction issued overlooks the scope and purport of Section 51 of The Electricity Act, 2003, which reads thus: 51. OTHER BUSINESSES OF DISTRIBUTION LICENSEES:- A distribution licensee may, … and liable to be interfered? (ii) Whether the disallowance of interest and finance charges, claimed by the Appellant, is illegal and whether the same is … trading in the State of Himachal Pradesh, in terms of first proviso to Section 14 of The Electricity Act, 2003. The Appellant also generates power. The Respondent was constituted initially under The Electricity Regulatory Commissions Act, 1998. On

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

the matter was at rest for over two decades. The amendments made through the retrospective amendment made by section 51 of Finance Act, 1982 were incorporated in new Central Excise Rules, 2002 also. However the amendments made by … 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

Commissioner of Income Tax-iii Vs. M/S. Calcutta Knitwears, Ludhiana

Court : Supreme Court of India

Subject : Direct Taxation

or Section 132A after 31.05.2003 by introduction of an amendment to the Chapter as Section 158BI vide the Finance Act, 2003 with effect from 01.06.2003. The lis before us requires examination of the provisions of the said Chapter, particularly

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 … the pecuniary limits of jurisdiction were enhanced with effect from 15 March 2003 as prospective by relying on its earlier decision in Premier Automobiles Ltd. … 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

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

with amendments in Section 158BE, would be prospective i.e. it will take effect from 1st June, 2002. (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … F. 918; Parkview Bldg. Assn. v. Herold, 203 F. 876, 880; Mutual Trust Co. v. Miller, 177 N.Y. 51, 57.” Again, in United States v. Merriam[15]., the Supreme Court clearly stated at pp. 187-88:“On behalf of the