Court : Allahabad
Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351
..... . shri k. b. jindal also urged that 'service charges' apart from being beyond the scheme contemplated under the act, 1975. could not be imposed unless supply of water by jal sansthan was notified under section 66. finance act, 1994. and provisions of service-tax will not apply. he argued that unless the service to supply water was ..... water charges : 37. contention no. iii : (i) jal sansthan is under obligation under section 69 of act, 1975. (as also provided previously under sections 269 to 271, act, 1959. read with rule 10, u. p. nagar mahapalika water supply rules. 1968) to install 'meter' and realise charges for water consumed on actual consumption of water. see para ..... material on record, if jal sansthan provided tariff for both metered and unmetered connections. in this context provisions of uttar pradesh nagar mahapalika water supply rules. 1968, are also relevant and may be perused. according to these rules, meter may be got fixed by the consumer himself in case meter is not provided .....
Tag this Judgment!Court : Allahabad
Reported in : [2001]247ITR385(All); [2001]117TAXMAN579(All)
..... the facts and in the circumstances of the case, the tribunal is legally correct in holding that the assessee-company is an 'industrial undertaking' within the meaning of section 2 of the finance act, 1973 ?' 2. the aforesaid question is stated to arise out of a consolidated order dated june 26, 1980, passed by the said tribunal in i. t ..... in which a hotel engaged in the manufacturing of eatable food and drinks was held to be an industrial undertaking within the meaning of the provisions of section 2(7)(c) of the finance act, 1982. this case is also distinguishable because the present assessee is not claiming to be manufacturing anything, and as. such, the case would fail ..... or for construction of roads, etc., does not amount to processing of these materials and the assessee was not an industrial company within the moaning of section 2(7)(c) of the finance act, 1973, and the tribunal was wrong in holding so. we, therefore, answer the aforesaid question in the negative, i.e., in favour of the .....
Tag this Judgment!Court : Allahabad
Reported in : [2001]246ITR209(All)
..... the commissioner of income tax 2. whether, on the facts and in the circumstances of the case and on a proper construction of section 43b read with explanation 2 as added by the finance act, 1989, the appellate tribunal was justified in holding that the said explanation will apply retrospectively with effect from april 1, 1984 3. ..... , therefore, answer the questions as under:with regard to question no. 1 we hold that the tribunal was not right in holding that the commissioner had rightly exercised jurisdiction under section 263 in respect of a sum of rs. 3 ..... for giving effect to the true intention of section 43b and is, therefore, retrospective in operation. learned standing counsel for the commissioner concedes that the law now stands settled by the supreme court. the supreme court has also held in the said case that explanation 2 as added by the finance act, 1989, was retrospective in nature. we .....
Tag this Judgment!Court : Allahabad
Reported in : 1985(19)ELT68(All)
..... no. 68 in the tariff providing for duty on manufacture of goods not otherwise provided for in the schedule. thus prior to coming into force of the finance act of the year 1975, there was no provision for charging excise duty on the manufacture of brass and aluminium torches which admittedly were not made out of plastic ..... constitution the petitioner challenges the validity of order no. 13/66 of 1978 dated 26th december, 1978 passed by the government of india under section 36 of the central excises and salt act, 1944 rejecting the revision application of the petitioner filed against the order of the appellate collector, central excise, new delhi, dated 30th january, ..... plastic on which the duty of excise or the additional duty under section 2a of the indian tariff act, 1934, as the case may be, had already been paid. the licence issued to the petitioner under the provisions of the industries (development and regulation) act, 1951 for manufacture of plastic torches issued on 22nd august, 1972 .....
Tag this Judgment!Court : Allahabad
Reported in : (2000)164CTR(All)512; [2000]245ITR857(All)
..... at the relevant point of time, did not require filing of audit report independently. it was only after realising' the lacuna of law that the provisions of section 44ab and section 271b were amended by the finance act, 1995, with effect from july 1, 1995, enjoining upon the assessee to furnish the audit report before the specified dale. these amendments have not been made ..... specified date. this obligation has been created by substituting the words 'furnish by' for the words 'obtain before' by the finance act, 1995, with effect from july 1, 1995. thus, prior to the amendment the obligation of an assessee to whom under section 44ab applied was merely to g'et the accounts audited and obtain an audit report before the specified date. there .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1967All248; [1967]65ITR386(All)
..... made for recovery of tax due and penalty, but that in our judgment does not alter the true character of penalty imposed under the two acts.'section 13 (1) of the finance act, 1950 was again a provision manifestly enacted with a view to ensure continuity in the process and machinery for assessment and imposing tax liability this ..... a was a fiscal provision and not a penal provision is, with respect, not in accord with the law declared by the supreme court.16. the 1955 finance act substituted the section by the present provision. the changes that have been made in it are designed to make the avowed object, namely, prevention of evasion of fax, more ..... , andhra pra-deshv. bhikaji dadabhai and co. : [1961]42itr123(sc) . the finance act 1950 repealed the hyderabad income-tax act on the merger of that state with the indian union. section 13 (1) of this finance act kept the operation of the hyderabad income tax act alive in respect of levy, assessment and collection of income tax and super tax for .....
Tag this Judgment!Court : Allahabad
Reported in : (1993)112CTR(All)395; [1993]202ITR191(All)
..... the legislature decided to intervene with a view to redress the hardship of taxpayers and adopting a pragmatic approach, if we may say so, amended section 34(3)(a) by section 11 of the finance act, 1990, to secure that the condition of creation of the reserve even in a year of loss or insufficiency of profit will not be a ..... set off in a subsequent year of profit for the assessment years 1967-68 and 1968-69 ?' 4. the material provision with which we are concerned for the purposes of this reference arc contained in sections 33 and 34(3)(a) of the act. 5. section 33(1)(a) makes the provision for the deduction of development rebate in respect ..... 1. the assessee, m/s. raza buland sugar company limited, rampur, engaged in the business of manufacture of sugar, suffered losses for the assessment years 1967-68 and 1968-69. in these two years, the assessee claimed development rebate in respect of plant and machinery installed in the previous year relevant to the assessment years in question. the .....
Tag this Judgment!Court : Allahabad
Reported in : 1983(12)ELT285(All)
..... for the delhi cloth and general mills company limited contended that since molasses in question was produced at the time when it was exempt from excise duty and the finance act of 1980, under which molasses was introduced as a specific item in the schedule, did not give retrospective operation, this stock could not be subjected to excise ..... stage molasses was not listed as a separate item in the schedule but was treated to fall under residuary tariff item no. 68 of the schedule. when the finance act, 1980 brought molasses under a specific item (no. 15-cc) it ceased to fall under the residuary tariff item no. 68 with the result that the notification ..... affect the liability of the petitioners for excise duty on the stock of molasses available with the petitioners when excise duty was levied on the molasses under the finance act, 1980.6. it was urged that molasses manufactured by the petitioners was exempt from excise duty under the notification dated 30th april, 1975 and since that notification .....
Tag this Judgment!Court : Allahabad
Reported in : [1969]73ITR482(All)
..... section 138, which contains two sub-sections. the first sub-section is practically the same as the old section 138. sub-section (2), however, entrusts the central government with ..... the legislature to destroy the effect of section 54 of the old act. in fact by enacting section 137 in the new act, the legislature's clear intention was to preserve intact the object of section 54 of the old act. in 1964, however, section 137 was omitted from the new act by section 32 of the finance act of 1964. by section 33 of that finance act, section 138 was substituted by a new .....
Tag this Judgment!Court : Allahabad
Reported in : 1980(6)ELT263(All)
..... obtaining the licence it is necessary to refer to the definition of the word' 'manufacturer' given in the act. the definition of 'manufacturer' under section 2 (f) of the act, as it stood before amendment made by finance act no. 5 1964, was as under:'manufacturer includes any process incidental or ancillary to the completion of manufactured product ..... any person who engages in theii production or manufacture on his own account if those are intended for sale.' by finance act no. 5 of 1964, the definition of the word 'manufacturer' was amended. section 60 of the said act provided that the words, 'beginning with' and the word 'manufacturer' and ending with 'are intended for sale' ..... manufacture of goods for sale' and 'manu facture of goods for one's own purpose other than sale' ceased to exist. the amendment, therefore, made by finance act, no. 5 of 1964 does not make any material difference in the interpretation of the word 'manufacturer' except ing for taking within its purview also those .....
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