Court : Delhi
Decided on : Jan-11-1983
Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518
..... as it was not possible to have those cases decided by the supreme court expeditiously, the central government decided to amend the law. accordingly, while enacting the finance act of 1982, the parliament enacted section 51, which reads as under :- 'retrospective effect for certain amendments to central excise rules and validation :- (1) the ..... excise duty on an intermediary product utilised for producing an end product in a continuous and integrated process of manufacture until the rules were amended in 1968. it was held that though the rules contemplate consumption within the place of manufacture as 'removal', the consumption of the product contemplated by rule 9 ..... persons from whom duty is to be recovered and even the procedure normally followed for recovery of revenue may be followed. chapter iii sets out powers of search, seizure and arrest. this chapter then deals with adjudication of confiscations and penalties. this is over and above the liability for prosecution already adverted to. .....
Tag this Judgment!Court : Delhi
Decided on : Mar-03-1983
Reported in : 1983LC315D(Delhi); 1986(23)ELT87(Del); ILR1983Delhi487; [1984]145ITR272(Delhi); [1984]55STC162(Delhi)
..... being satisfied that it is necessary in the public interest so to do, hereby exempts aluminium wire rods or aluminium ingots falling within chapter 76 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from - (i) the whole of the duty of customs livable thereon ..... no taxation without representation'. representative government owns its origin to financial necessities. medieval kings summoned the people to parliaments because they needed money. and public finance is still the chief business of legislature. taxation is their prerogative. even in the hands of the executive power retains its true character of a legislative ..... subject to the overriding public interest. there is plain repugnance between contract and taxation. taxation is the very antithesis of contract. 45. indo-afghan agencies : [1968]2scr366 , was followed in ulhasnagar, : [1970]3scr854 . in indo-afghan agencies an executive scheme of incentives was in question. the court held that merely .....
Tag this Judgment!Court : Delhi
Decided on : Sep-19-1983
Reported in : 2009(244)ELT173(Del); ILR1984Delhi406
..... section 5(a) empowering the central government to constitute and appoint an appellate tribunal. this provision has been continued by section 252 of the income tax act 1961. similarly now the finance act, 1980 has empowered the central government to constitute the customs tribunals. it is only, thereforee, appropriate and in accordance with this; spirit that an ..... tax tribunal around 1990 with a tenure of 2 years. we- feel that this assumed promotions are too speculative and conjectural to .give any right. the finance act, 1980 does not provide for an automatic appointment of a vice president as a president. it has to be an independent appointment. the petitioners effort at clutching ..... be one by way of punishment, no matter whether he was a mere probationer or a temporary servant.' see a. vishwanath rao v. state of mysore ; : [1968]3scr198 . in that case the probation period expired in july 1954. a chargesheet was given to the employee on january 1957. he even replied to the chargesheet in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-01-1983
Reported in : (1990)LC725Tri(Delhi)
..... in section 36, have a limited purpose and were occasioned by introduction of some new terms, in the amending act by means of finance (no. 2) act, 1980, and since the term 'additional collector' was not introduced in this chapter nor had 'collector' been originally defined, there was no occasion to incorporate any such definition in section 36 of ..... rules could not be looked into for the purpose of functioning of the act. he propounded the view, that a definition given in the rules cannot be read for the purpose of construing the same expression under the act, and cited case of air 1968 allahabad 87 (jawahar v. state), which related to the question as to ..... district magistrate also ; whereas there was no such provision in the defence of india act. on the same analogy, the authorities with reference to the arms act cited as air 1971 assam and nagaland page 149 (lal singh v. state of assam) and air 1968 all. 57, are distinguishable because there even the notification, as envisaged under section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-31-1983
Reported in : (1983)LC439DTri(Delhi)
..... the revision application was filed before the central government, this tribunal was set up on 11-10-1982, in consequence of amendment made in the customs act, 1962 by the finance act, 1980 (no. 2 of 1980) providing for setting up of the appellate tribunal. the tribunal had also made the customs, excise & gold ( ..... 1. appellants filed a revision application before the government of india under section 131 of the customs act, 1962 (hereinafter called the act), as it existed before its amendment by the finance act, 1980 (no. 2 of 1980), which stands transferred under the provisions of section 131-b ibid to the ..... control) appellate tribunal (procedure) rules, 1982, in exercise of the powers conferred by sub-section (6) of section 129-c of the act and similar provision contained in the central excises and salt act, 1944 and the gold (control) act, 1968 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-31-1983
Reported in : (1984)(16)ELT477TriDel
..... been amended to make it clear that consumption within the factory would also to be deemed to be a removal ; and that these amendments had been made retrospictive through the finance act, 1982. shn khaitan submitted that rule 3 of the jute manufactures cess rules, 1976, no doubt provides for application of the central excise rules. however, in the absence of ..... removal from the premises of the factory as a whole. this conclusion is the only conclusion which we can come to in the light of rules relating to licence under chapter viii of the rules." we observe that the facts of the maneklal case bear a considerable resemblance to those in the cases before us, since there also the question ..... namely the union of india and anr v. delhi cloth mills co. ltd. [air 1963 s.c. 791] and the south bihar mills ltd. v. union of india [air 1968 s.c. 922]. relying on these two judgments of the supreme court, the gujarat high court observed as under :- "in the light of these two decisions of the supreme court .....
Tag this Judgment!Court : Delhi
Decided on : Aug-08-1983
Reported in : [1985]58CompCas350(Delhi); 1984(6)DRJ1; 1983RLR746
..... and 5, rs. 4,000 each. another plot was sold to petitioner no. 6 for rs. 6,000. five of these sales were in 1968, and the sixth in favor of petitioner no. 3 in 1970. these plots were described in the sale deeds as forming part of khasra no. 476 ..... of the vijay park colony, it has been pleaded, did not require any authorisation from the prescribed authority under the uttar pradesh (regulation of building operations) act, 1958, as the land fell outside the 'regulated area'. the demarcation of the plot was undertaken three times, and this led to several prosecutions against ..... the meaning of s. 433(1)(e) or s. 434 of the companies act. in any case, it is pointed out that the claim for damages is manifestly barred by limitation as the sale deeds were executed in 1968 or 1970, while the present petition has been brought in 1982. no specific ..... d.r. khanna, j. 1. singhal land and finance p. ltd. was incorporated in 1962 with authorised capital of rupees two lakhs. its paid-up capital has been rs .....
Tag this Judgment!Court : Delhi
Decided on : Sep-22-1983
Reported in : [1985]153ITR134(Delhi)
..... of the aac and rightly upheld by the tribunal. it would be up to the ito to act in accordance with those directions. 5. by the finance (no. 2) act, 1980, s. 80a has been inserted in the act, with retrospective effect from april 1, 1968. it is to this effect : 'where any deduction is required to be allowed under section ..... deduction under that section shall be computed with reference to the income by way of such dividends as computed in accordance with the provisions of this act (before making any deduction under this chapter) and not with reference to the gross amount of such dividends.' 6. a plain reading of s. 80a shows that the question is to ..... gross dividend income the proportionate expenditure claimed to be allocable for earning dividend income for the purpose of computing the relief under section 80m of the income-tax act, 1961 for the assessment year 1969-70 5. whether the tribunal was right in upholding the order of the appellate assistant commissioner in the market of determining .....
Tag this Judgment!Court : Delhi
Decided on : Mar-02-1983
Reported in : [1985(51)FLR260]; (1984)ILLJ438Del
..... s. 49 empowered the corporation to make regulations to provide for matters inter-alia for the method and recruitment of the employees. s. 42 of the industrial finance corporation act empowered the central government to make rules in consultation with the development bank and s. 43 empowered the board of directors with the previous approval of the ..... this shows that the corporation took the provisions regarding seniority under the regulations of 1951 to be continuing in force till the same was repealed by regulations of 1968. similarly a reference to desu and dmc service control and appeal regulations, 1967 will show that the procedure and the quantum of punishment and the provisions with ..... tara chand 1978 slj 467. this is a judgment of chief justice tatachari and ranganathan, jj. (it may be mentioned that the judgment in l.p.a. 110/1968 was written by tatachari, j.) in tara chand's case (supra), the point raised before the learned judges was whether regulation 8 framed by d.s.e.b. .....
Tag this Judgment!Court : Delhi
Decided on : Mar-03-1983
Reported in : AIR1983Delhi445; [1984]55CompCas224(Delhi); 1987(30)ELT361(Del); [1984]145ITR642(Delhi); [1984]55STC256(Delhi)
..... , the policy can be changed. the announcer of the policy, namely, the central government has not assured the exporters that the policy will not be changed. the opening chapter of the export (control) policy, on the contrary, announces that any change in the policy will be duly notified by a public notice. change in the land of ..... an incremental fashion; (see e.g., robertson v. minister of pensions [1949] 1 kb 227, wells v. minister of housing and local government [1967] 1 wlr 1000, lever finance ltd. v. westminster (city) london borough council [1971] 1 qb 222 and prof. wade's criticism of lever in administrative law 4th edn. at page 329. in india, motilal ..... the public authority acts arbitrarily the courts have a duty to interfere. the fact that the scheme was executive in character is no reason why the courts should give up the task and abandon their to protect the citizen, shah, j., held. motilal padampat sugar mills 25. indo-afghan air 1968 sc 718 was followed in motilal padampat sugar .....
Tag this Judgment!