Court : Delhi
Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518
..... as a consequence of the amendment of rules 9 and 49 read with section 51 of the finance act, 1982, the petitioners have become liable to pay duty even on an intermediary product or 'in-process product', though the same is utilised in their composite mill for the manufacture of an end ..... parliament, in its wisdom, by enacting section 51 of the finance act, 1982 made the amended rules 9 and 49 retrospective or retrospective in ..... challenge to section 51 of the finance act, 1982 is not that there is no legislative competence in parliament that a validation act or retrospective legislation cannot be passed ..... the result of enacting of section 51 of the finance act, 1982 was that the amended rules 9 and 49 set out above, are deemed to have come into force with effect from the date when the central excise rules, 1944 came into force ..... 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 amendments made in rules 9 and 49 of the central excise rules, 1944 by the notification of the government of india in the ministry of finance (department of revenue) ..... soli sorabjee, learned counsel for the petitioners contends that despite amendments made in rules 9 and 49 and enactment of section 51 of the finance act the requirement to specify the 'place' where goods are produced, cured or manufactured or the 'premises' appurtenant to such place is still .....
Tag this Judgment!Court : Kerala
Reported in : 1988(18)ECC69; 1988(17)LC691(Kerala); 1988(38)ELT14(Ker)
..... the supreme court held in that context that section 51 of the finance act, 1982 was subject to the provisions of section 11a of the act, and that was sufficient to allay the apprehension of the assessed. ..... the respondents contest this submission with the plea that section 52 of the finance act, 1982 enables them to review all cases of this nature and to make demand in all cases where the amount would have been payable if the section had been in force from june 19, 1980. ..... i am unable to accept the respondents' contention that section 52 of the finance act, 1982 overrides the provisions of section 11a of the act and does away with the period of time for levy and collection of the amounts which have become payable by the operation of that provision. ..... the petitioner's plea for bar of time was not accepted, for the reason that the demand had been raised as per section 52 of the finance act, 1982 under which it was stated, there could not be any limitation of time. ..... p3 were to apply from june 19,1980, under section 52 of the finance act, 1982 the petitioner would have had to pay at the normal higher rate. ..... p8, on the ground that the question of validity of section 52 of the finance act, 1982, raised by the petitioner, could not be gone into by the tribunal.9. ..... p3 was issued only on february 23,1982, section 52 of the finance act 14 of 1982 gave it retrospective operation by declar ing that it shall be deemed to have and to have always had, effect on and from the 19th day of june, 1980. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1993LC538(SC); 1993(63)ELT601(SC); (1993)2GLR1751; JT1993(1)SC85; 1993(1)SCALE63; 1993Supp(2)SCC7; [1993]1SCR142
..... the high court came to the conclusion that section 51 of the finance act, 1982 and rules 9 and 49 of the rules, as amended, were valid ..... 'after the said amendments of the rules with retrospective effect, the appellants amended the writ petition and challenged the constitutional validity of section 51 of the finance act, 1982 and of the amendments to rules 9 and 49 of the rules.5. ..... the present writ petitions filed in this court had inter alia pleaded that the retrospective amendment of rules 9 and 49 of the rules as well as section 51 of the finance act, 1982 be declared as ultra vires of the constitution. ..... after the decision of the gujarat high court the central government had amended rules 9 and 49 of the rules and section 51 of the finance act, 1982, had made them effective retrospectively.7. ..... this court also agreed with the high court that the retrospective effect given by section 51 of the finance act, 1982 will be subject to the provisions of sections 11a and 11b of the act. ..... it was further held that the retrospective effect given by section 51 of the finance act, 1982 will be subject to the provisions of sections 11a and 11b of the act. ..... this court agreed with the delhi high court and upheld the vires of rules 9 and 49 of the rules as well as section 51 of the finance act, 1982. ..... section 51 of the finance act provides that the amendments in rules 9 and 49 of the rules shall be deemed to have, and to have always had the effect on and from the date on which the rules came into force .....
Tag this Judgment!Court : Delhi
Reported in : 1987(30)ELT321(Del)
..... in the face of this amendment, it seems quite clear that, after the finance act, 1982, it is not longer possible to give effect inter alias to the rulings in modi rubber, ..... an analysis of the language of the explanationn introduced, with retrospective effect by the finance act, 1982, thus shows that all the above three aspects on which doubts had arisen earlier were sough ..... 47 of the finance bill, 1982, though subsequently enacted into the finance act, 1982 we may refer to the provisions of the finance bill here. ..... beyond the finance act, 1982 itself to ..... 47 of the finance act, 1982. 17. ..... requiring that 'full and complete effect' should be given to the exemption and also by the terms of clause (c) of section 47(2) of the finance act which envisages a possibility of there being refunds of excise duty on giving effect to the amendment retrospectively. ..... the retrospectivity of the legislation coupled with the validating provision enacted under section 4(2) of the finance act also makes it clear that the intendment and effect is to neutralise all judicial decisions to the contrary and ..... purporting to have been taken or done at any time during the period of commencing on the 1st day of october, 1975 and ending with the 27th day of february, 1982 (hereinafter in this sub-section referred to as the said period) under the central excises act, shall be deemed to be and to have always been, for all purposes, as validity and effectively taken or done as if the amendment made by sub-section (1) had .....
Tag this Judgment!Court : Delhi
Reported in : 41(1990)DLT194; 1990(49)ELT39(Del)
..... (16) the main question, which arises for consideration is, as to whether, under section 50 of the finance act, 1982, the exemption of set off, granted under the aforesaid notifications should be availed of first and, the special duty is to be calculated thereafter, or the special excise duty is to be calculated, in accordance with the impugned directive, issued by respondent no. 2. ..... (27) we may note that the language of section 50 of the finance act, 1982, has now been amended by section 55 of the finance act, 1983. ..... section 50(1) of the finance act, 1982, provides that in case of goods, chargeable with a duty of excise, under the act, as amended from time to time, read with any notification, for the time being in force, issued by the central government, in relation to the duty, so chargeable, there shell be levied and collected, a special duty of excise. ..... identical provisions, for levying the special duty of excise, were enacted in all the finance acts, earlier to the finance act, 1982. ..... (19) section 50 of the finance act, 1982, reads as under : '50.special duties of excise:-(1) in the case of goods chargeable with a duty of excise under the central excise act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied aud collected a special duty of excise equal to .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1987(11)ECC118; 1987(10)LC688(MP); 1987(30)ELT81(MP)
..... the respondents' contention is that by virtue of this amendment made in section 4(4)(d)(ii) of the central excises and salt act, 1944, by section 47 of the finance act, 1982, the effect of the earlier decision is superseded and the respondents are entitled to reopen the matter for making a fresh assessment of the value in accordance with which excise duty is payable by the petitioner ..... the respondents, in reply, placed reliance on section 47 of the finance act, 1982, by which sub-clause (ii) of clause (d) of sub-section (4) of section 4 of the central excises and salt act, 1944, was amended and the consequence of the amendment was also provided ..... it is, therefore, obvious that the provisions contained in section 47 of the finance act, 1982, on which reliance is placed by the respondents, is not available in the present case on the facts which are not in controversy ..... sub-section (2) of the section 47 of the finance act, 1982, provides for the consequence resulting from the amendment made by sub-section (1) thereof, or in other words, the amendment made in section 4(4)(d)(ii) of the central excises and salt act, 1944. ..... the above facts are not in controversy and the only question is whether on these facts, section 47 of the finance act, 1982 is available to the respondents. ..... by-sub-section (1) of section 47 of the finance act, amendment is made in section 4(4)(dxii) of the central excises and salt act, 1944, and not section 4(4)(d)(i) which was the point in controversy between the .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)189CTR(Guj)440; [2004]269ITR343(Guj)
..... , therefore, the assessee has satisfactorily discharged the burden of showing that it is a company which is mainly engaged in mining and, therefore, an 'industrial company' as defined by section 2(7)(c) of the finance act, 1982, and hence entitled to the benefit claimed.under the circumstances, we answer the question in the affirmative, i.e. ..... schedule i to the finance act, 1982 provides the rates of ..... 1982-83 :'whether, on the facts and in the circumstances of the case, the tribunal is right in law in holding that the assessee is an industrial company within the meaning of section 2(7)(c) of the finance act, 1982 and hence entitled to the ..... the aforesaid benefit on the basis that it is an industrial company as defined by section 2(7)(c) of the finance act, 1982. 4. ..... by the mines manager/engineer-in-charge of the employer'.the assessee contended that the assesses was engaged in mining and was, therefore, entitled to the benefit of lower rate of income-tax as provided by the finance act, 1982. ..... in the manufacture or processing of goods or in mining, if the income attributable to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter vi-a of the it act) is not less than fifty-one per cent of such total income. ..... in this reference under section 256(2) of the income-tax act, 1961 ('the act' for short) at the instance of the revenue, following question is referred for our opinion in respect of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1987(32)ELT350(AP)
..... for the assessee fairly conceded that because of the above explanation inserted by the finance act of 1982 with retrospective effect from 1-10-1975 the assessee's contention is no longer tenable' ..... the writ appeal came up for hearing before the bench, the parliament amended section 4 by finance act, 1982 (act no. ..... equal, to any duty of excise already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty of excise computed with reference to the rate specified in such act in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other case, the duty of excise computed with reference to the rate specified in such ..... on any excisable goods shall be the sum total of: (a) the effective duty of excise payable on such goods under this act; and (b) the aggregate of the effective duties of excise payable under the central acts, if any, providing for the levy of duties of excise on such goods; and the effective duty of excise on such goods under each act referred to in clause (a) or (i) in a case where a notification or order providing for any exemption (not being an ..... claim the relief sought for in these writ petitions, in view of the aforesaid amendment act which has been given retrospective effect from 1-10- 1975. ..... the authorities have to deduct only the effective duty, which means the duty prescribed by the first schedule to the act, read along with the exemption notifications, if any. 6. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289
..... in respect of export turnover was granted for the first time by the finance act 1982 by the introduction of section 89a in the act. ..... 1984 circular which reads thus:'export of cut and polished diamonds and gem stones - whether eligible for deduction under section 80 hhc'section 80hhc has been inserted in the income-tax act, 1961, by the finance act, 1983, and the deduction under this provision is admissible in relation to assessment year 1983-84 and subsequent years. ..... also speaks of the finance act 1991 extending the benefit of section 80 hhc to export of processed minerals and ores mentioned in the 12th schedule to the act.16. ..... subsequently re-enacted by the finance act 1983 as section 8q-hhc of the act. ..... reliance has also been placed on chapters in the customs tariff act as well as central excise tariff act in which a distinction has been drawn between minerals per se and articles manufactured ..... claims deduction under section 80-hhc of the income tax act 1961 (hereinafter referred as 'the act') in respect of profits from its export business.2 ..... doubtless, the customs tariff act and the central excise tariff act both draw a distinction between minerals ..... which is relevant for the purpose of determination of rate of duty cannot be imported into the income tax act which makes no such distinction.20. ..... the export of cut and polished diamonds and gem stones will not amount to export of 'minerals and ores' and hence will qualify for relief under section 80hhc of the income-tax act, 1961'. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996VAD(SC)153; 1996(56)ECC138; 1996(84)ELT173(SC); JT1996(5)SC307; 1996(4)SCALE516; (1996)4SCC573
..... by virtue of sub-section (2) of section 47 of the finance act, 1982, allactions taken during the period 1st october, 1975 to 27th february, 1982 have beendeemed to have been taken for all purposes as validly and effectively taken or done asif the explanation was in force ..... the controversy about the quantum of deduction of duty fromwholesale price for the purpose of computation of value under section 4 of theact has been set at rest specifically by the explanation added to section 4(4)(d)(ii) bythe finance act, 1982 with retrospective effect from 1.10.1975. ..... exempts the excisable gods of the description specified in column (3) of the table hereto annexed (hereinafter referred to as the specified goods) and falling under such item number of the first schedule to the central excises & salt act, 1944 (1 of 1944), as are specified in thecorresponding entry in column (2) of the said table and cleared from one ormore factories in excess of the base clearances by or on behalf of amanufacturer, from so much of the duty of excise leviable thereon ..... equal to any duty of excise already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty 'of excise under such act, is for the time being in force, the duty of excise computed with reference to the rate specified in such act in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other case, the duty of excise computed with reference to .....
Tag this Judgment!