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Monnet Sugar Limited Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : CommercialConstitution

Acts : Industrial (Development and Regulation) Act, 1951 - Sections 2, 3, 10, 11, 11A, 11B(1), 11B(2), 11B(3), 12, 13, 13(1), 15, 15(1), 15(4), 23, 28, 29(2A) to 29(2H), 29B, 29B(1), 29B(2), 29B(3) and 30; Industrial (Development and Regulation) (Amendment) Act, 1956 - Sections 29(2A) to 29(2H), 29B(1), 29B(2) and 29B(3); Sugarcane (Control) Order, 1966; Uttar Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1953; Uttar Pradesh Sugarcane Purchase Tax Act, 1961; Sugar Cess Act, 1982; Uttar Pradesh Sheera Niyantran Adhiniyam, 1962; Uttar Pradesh Sugar and Power Alcohol Industries Labour Welfare and Development Fund Act, 1950; Essential Commodities Act, 1955; Industries (Development and Regulation) (Amendment) Act, 1984; Companies Act - Sections 391; Societies Registration Act, 19

Reported in : AIR2006All200

Act, 1961 relates to the tax on the purchase of sugar by factories and sugar manufacturing units.d. The Sugar Cess Act, 1982 of Government of India providing imposition of tax on sugar for the development of sugar industry and for … Section 3(ii) dated 14th September 1998, p 2, No. 599 (F.No. 10(13)/96.I.P.).In exercise of the powers conferred by Sub-section (1) of Section 29B of the Industries (Development and Regulations) Act, 1951 (65 of 1951), the Central Government hereby

Shree Renuka Sugars Limited Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2007)(123)ECC260

applicable to the levy and collection of sugar cess. We are reproducing for clarity Section 3 of the Sugar Cess Act, 1982. Section 3: Imposition of Cess - (1) There shall be levied and collected as a cess, for the purposes

Rajasthan Central Stores (P.) Ltd. Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1); Rajasthan Sales Tax Act, 1954 - Sections 7(2), 7(2A) and 11B

Reported in : (1984)43CTR(Raj)241; [1985]156ITR90(Raj)

Mahalakshmi Sugar Mills Co.'s case : [1980]123ITR429(SC) the Supreme Court has construed the provisions of the UP Sugarcane Cess Act, 1956. Section 3(3) of the said Act provided that any arrear of cess not paid on the date … Tribunal, Jaipur Bench, has referred to this court the following question under Section 256(1) of the I.T. Act, 1961 ('the Act'):' Whether, on the facts and in the circumstances of the case, the Tribunal was right in

Cyrus Surfactants Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2007)(120)ECC443

nature of excise duty leviable on Cess in the nature of excise duties under Section 3 of the Sugar Cess Act, 1982, Section 15 of the Oil Industries Development Act, 1974, and Section 3 of the Jute Manufacturers Cess Act, 1983, … 1. The appellants have challenged the orders of the Commissioner (Appeals) dated 28.04.2006 dismissing the appeals and upholding the

Commissioner of Income-tax Vs. Shree Krishna Gyanoday Sugar Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; ;Income Tax Rules, 1962 - Rule 3

Reported in : [1990]186ITR541(Cal)

allowable or not.14. The assessee-company has a sugar mill at Lauriya in the District of Champaran and the sugar cess is payable under the provision of Section 29 of the Bihar Sugar Factories Control Act, 1937. The interest, … Ajit Kumar Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1977-78, the following

Triveni Engineering Works Ltd. Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37; U.P. Sugarcane Purchase Tax Act, 1961; U.P. Sugarcane Cess Act, 1956

Reported in : (1984)38CTR(All)107; [1983]144ITR732(All); [1983]15TAXMAN452(All)

our court but, at the same time, has expressed an opinion on the provisions of the U. P. Sugar Cess Act which are in pari materia, we think it will be feasible if this question engages the attention of … In that case, the Supreme Court was concerned with the payment of interest on arrears of cess under Section 3(3) of the U. P. Sugarcane Cess Act, 1956. The Full Bench decision of this court in Saraya … sugarcane purchase tax arrears under the provisions of U.P. Sugarcane (PurchaseTax) Act, 1961, was an allowable deduction under the Income-tax Act, 1961, and in deleting

Commissioner of Income-tax Vs. Orient Beverages Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 28, 43B, 263; ;Uttar Pradesh Sugarcane Cess Act, 1956 - Section 3(3) and 3(5); ;Calcutta Municipal Act - Section 236(3); ;Income Tax Act, 1922 - Section 10(2)

Reported in : [2001]247ITR230(Cal),(2003)ILLJ319Cal

In coming to that conclusion, the Tribunal applied the principles laid down by the Supreme Court in Mahalakshmi Sugar Mills Co. v. CIT : [1980]123ITR429(SC) for the purpose of finding out whether the interest formed part of … [1980]123ITR429(SC) as noted hereinearlier, the Supreme Court, while considering a case under Section 3(3) of the U.P. Sugarcane Cess Act, 1956, on arrears of cess payable held that the interest payable did not fall within the scope of … 1. On the application of the Commissioner of Income-tax, West Bengal-III, Calcutta, the

M.P. Lime Manufacturers' Association, Katni and Ors. Vs. State of Madh ...

Court : Madhya Pradesh

Subject : Other TaxesConstitution

Acts : Madhya Pradesh Upkar Adhiniyam, 1981 - Sections 11 and 12; Constitution of India - Article 265; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 18(1)(2) and 25

Reported in : AIR1989MP264; 1989MPLJ561

1 of 1982) as amended by the Madhya Pradesh (Sanshodhan) Adhiniyam, 1987 (Act No. 21 of 1987) imposing cess on land held in connection with mineral rights be declared as ultra vires. The material facts giving rise … State Government under the State Act. The decision of a Constitution Bench of this Court in Ishwari Khetan Sugar Mills (P) Ltd. v. State of U.P., (1980) 3 SCR 331 : AIR 1980 SC 1955, is even … not competent to enact such a law. (ii) Thereafter, the provisions of Section 59 of the Madhya Pradesh Land Revenue Code, 1959, hereinafter referred to

District Mining Officer and ors. Vs. Tata Iron and Steel Co. and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Mineral (Validation) Act, 1992 - Sections 2 and 2(2); Constitution of India - Articles 14, 32, 139, 254(1), 265, 300A and 372; Mines and Minerals (Regulations and Development) Act, 1957 - Sections 2 and 9; Tamil Nadu Panchayat Act, 1958 - Sections 115; Minerals (Validation) Ordinance, 1992; Validation Act, 1969 - Sections 2 and 2(1) and (2); Cess Act, 1880; General Clauses Act, 1897 - Sections 6; Goverment of India Act, 1935 - Sections 72; India and Burma (Emergency Provisions) Act, 1940; Coal Production Fund Ordinance, 1944 - Sections 3; City of Bombay (Building Works Restriction) Act, 1944

Reported in : JT2001(6)SC183; 2001(4)SCALE680; (2001)7SCC358

intention of the legislature is well expressed in the language used.Further the decisions of this Court in Joura Sugar Mills : [1966]1SCR523 : [1966]1SCR523, and the ratio therein would squarely apply to the case in hand, and, … case. In the impugned judgment the High Court has held that:(a) the Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which related to cess and other taxes on … cases related to the Cess and other Taxes on Minerals (Validation) Act, 1992 [hereinafter referred to as `the Act]. The question for consideration is, by … very Statement of Objects and Reasons as well as the language of Section 2 of the Validation Act, and the absence of a provision in

Upper Ganges Sugar Mills Ltd Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Arbitration

Reported in : (1987)(12)LC161Tri(Delhi)

his order, held that the Upper Ganges Sugar Mills had contravened Sections 7 and 8 of the Produce Cess Act, 1966 and imposed penalty of Rs. 250/- on the assessee. The Assistant Collector also demanded the oil cess … by his order, held that the Upper Ganges Sugar Mills had contravened Sections 7 and 8 of the Produce Cess Act, 1966 and imposed penalty … to provide for the Appellate Tribunal and for matters connected therewith which came into force from 11th October, 1982. Similar amendments were made in the Central Excises and Salt Act, 1944 and in the Gold (Control) Act, … 1. This appeal was originally filed as Revision Application before the Central Government