Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(113)ELT970TriDel
..... the absence of any specific provision overriding section 11 a, it will be consistent with rules of harmonious construction to hold that section 51 of the finance act, 1982 insofar as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules, is subject to the provision of section 11a." ..... apex court had held in para-33 of their decision that in the absence of any specific provision overriding section 11a, it will be consistent with the rules of harmonious construction to hold that section 51 of the finance act, 1982 insofar as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules, is subject to the provision of section 11a.4. ..... is really involved is whether in view of section 51 of the finance act, 1982, section 11a should be ignored or not. ..... 51 of the finance act, 1982 has given retrospective effect to the amendments of rule 9 and 49, yet it must be subject to the provision of section 11a of the act. ..... however, contended by the learned attorney general that as the law was amended for the first time on february 20, 1982, the cause of action for the excise authorities to demand excise duty in terms of the amended provision, arose on that day, that is, on february 20, 1982 and, accordingly, the authorities are entitled to make such demand with retrospective effect beyond the period of six months ..... 20-2-1982, there was no bar for demanding duty beyond the period of limitation as prescribed under section 11a of the central excise act, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1998)(62)ECC730
..... of any specific provision overriding section 11a, it will be consistent with rules of harmonious construction to hold that section 51, finance act, 1982 in so far as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules is subject ..... finance act, 1982 has given retrospective effect to the amendments of rules 9 and 49, yet it must be subject to the provision of section 11a of the act ..... finance act, 1982 has given retrospective effect to the amendments of rules 9 and 49, yet it must be subject to the provision of section 11a of the act ..... not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement of suppression of facts, or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if for the words "six months", the ..... of section 51, finance act. ..... 1982 elt 902 (cal) and referred to the head notes which reads as under: words and pharases--'any decision or order'--section 128 of customs act, 1962-scope--the expression 'any decision or order in section 128 of the customs act, 1962 are of wide amplitude and include all orders or decisions passed under the said act ..... period of limitation to apply to the facts of the case is six months as provided in section 11a of the act and that the notice issued on 20th of may, 1982 was beyond that period. .....
Tag this Judgment!Court : Gujarat
Reported in : [2004]137TAXMAN287(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. ..... under section 256 (2) of the income tax act, 1961 ( hereinafter referred to as 'the act') at the instance of the revenue, following question is referred for our opinion in respect of the assessment year 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 benefit claimed ..... the mines manager/ engineer-in-charge of the employer'.the assessee contended that the assessee was engaged in mining and was, therefore, entitled to the benefit of lower rate of income-tax as provided by the finance act, 1982.first schedule to the finance act, 1982 provides the rates of income-tax. ..... aforesaid benefit on the basis that it is an industrial company as defined by section 2(7)(c) of the finance act, 1982.4. ..... 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 via of the income tax act) is not less than fifty one per cent of such total income. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)(8)LC517Tri(Chennai)
..... accordingly, i refer the following question under section 35g of the central excises and salt act, 1944 to the honourable high court of judicature at madras : "whether in the facts and circumstances of the case, the tribunal was right in holding that on a harmonious interpretation of section 51 of the finance act, 1982 and sections 11a and 11b of the central excises and salt act, 1944, the order of refund has become final at the hands of a quasi-judicial authority. ..... (annexure d) on the ground that section 51(2) of the finance act, 1982 laid down that all duties' of excise assessed or collected or purported to have been levied, assessed or collected before 20-2-1982 should be deemed to have been validly collected.3. ..... since the refund order in favour of the appellants has become final at the hands of a quasi-judicial authority and since section 51 of the finance act, 1982 has to be read harmoniously with sections 11a and 11b of the central excises and salt act, 1944. ..... section 51(2) of the finance act, 1982 does not override or supersede or take away the effect of either section 11b or 11 a. ..... 35-36 wherein it has been clearly held that section 51 of the finance act in question cannot have the effect of repealing section 11a and 11b of the central excises and salt act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(10)ECC173
..... is much more so when we consider the explanation which was inserted through the finance act, 1982 and made retrospective from 1.10.75. ..... the department, had argued that even as regards the position before 1.10.75, when the old section 4 of the central excises and salt act was in force, the old section 47 of the finance act, 1982. ..... for considering the position prior to 1.10.75 we have to take into account the wording of old section 4, that is section 4 prior to its supersession, without reading into it the explanation inserted by the finance act of 1982." 12. ..... the finance act of 1982. ..... we hold that these demands should not be questioned or taken up under section 35 of the central excises and salt act, 1944 and the assistant collector had the jurisdiction and competence to confirm such demands. ..... assistant collector did not accept the contention of the appellant on the ground that the prices were approved under section 4 of the central excises and salt act, 1944, and there being no wholesale market at the factory gate the prices of nearest place i.e. ..... company had filed six revision applications to the joint secretary to the government of india, ministry of finance, department of revenue, new delhi being aggrieved from order-in-appeal no. ..... pleaded that in terms of the provisions of old section 4 of the central excises and salt act, 1944, he has referred to the provisions of old section 4 of the central excises and salt act, 1944 and has pleaded that there can be multiple assessable values. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(14)ECC326
..... not considered to have retrospective effect, then special excise duty could not be levied and collected on sugar between 11-5-1982 when finance bill, 1982, became an act and 11-6-1982 when notification no.193/82 invoking, inter alia, the provisions of section 50(4) of the finance act, 1982, was issued. ..... say that in the light of these- words, the benefit of the said clause 4 must be extended backwards upto 1-5-1982 in which event only the said "entire production" could be brought within the purview of the clause. ..... arises for determination is whether the excess production of sugar by the appellant's factory during the period commencing on 1-5-1982 which was cleared before the issue of the amending notification no. ..... " if this clause is read along with clause 4 as it existed prior to 11-6-1982, it is clear that clause 3 was intended to cover cases where there was nil production in any of the preceding three sugar years whereas clause 4 was intended to cover cases where production during ..... shri deshmukh then contends that if the clause 4 as inserted on 11-6-1982 is not considered to be of retrospective effect, there would be conflict between it ..... they came under the mischief of clause 4 of the notification and it was only with the issue of notification 191/82, dated 11-6-1982 that they became eligible for the benefit of notification no. ..... , there is no dispute in the present case too about the position that till 11-6-1982 the appellants were not entitled to the benefit of notification no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(39)ELT149TriDel
..... in the absence of any specific provision overriding section 11 a, it will be consistent with rules of harmonious construction to hold that section 51 of the finance act, 1982 insofar as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules, is subject to the provision of section 11 a." 8 ..... the question that is really involved is whether in view of section 51 of the finance act, 1982, section 11a should be ignored or not. ..... 22/82 and section 52 of the finance act, 1982 cannot overrule the provisions of section 11 -a of the central excises and salt act as per the ratio of the judgment of the supreme court in j.k ..... the view of the supreme court is quite clear as can be seen above.there is no specific provision in section 52 of the finance act, 1982 or in notification no. ..... it would also nullify the provisions of the finance act and the notification.he, therefore, opposed the introduction of this argument which was in fact an additional ground according to ..... amendment namely february 22nd and that the authorities were entitled to make the demands within 6 months thereof for a period even beyond six months, the supreme court observed as follows: 'there is no provision in the act or in the rules enabling the excise authorities to make any demand beyond the periods mentioned in section 11a of the act on the ground of the accrual of cause of action. ..... 22/82 issued by the government on 23.2.1982 giving retrospective effect to the notification with effect from 19.6. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)LC12Tri(Delhi)
..... in zupiter printery case, producing cigarette "outer shell" out of printed paperboard supplied by a manufacturer of cigarettes on receipt of job charges and clearing the same under t.i.68 was, in view of the finance act, 1982 which introduced new entry 17, was directed by the superintendent of central excise to classify printed "outer shell" under erstwhile t.i. ..... till entry 17 was substituted by the finance act, 1982, the assessee accepted classification under t.i. ..... reasons stated above, we hold that the "shells" of cigarette packets manufactured by the petitioner are not excisable under entry 17(4) of the first schedule as introduced by finance act, 1982. ..... once they are declared as not 'goods' for the purpose of the act, therefore, it follows that they are not goods either for one tariff or for ..... court has categorically held that at the shell stage, it can neither be bought nor sold in the market; it follows that they have been declared as not "goods" for the purpose of central excise act and not for only tariff entry 17(4) of the first schedule. ..... impugned orders dated 7th april, 1982 and 30th april, 1982 are quashed and set aside".thus, as can been seen from the reading of the ratio of the hon'ble high court, they have completely ruled out the item being a "box or a carton" as ..... blank does not amount to "manufacture" under section 2(f) of the act and they are not different and distinct from paperboard as known to the trade and not marketable and hence are not "goods" and not .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (1995)55ITD266(Bang.)
..... a reference to the amendments brought about by the finance act, 1982 would show that the first para, as mentioned above, out of the budget speech of the finance minister related to deletion of clause (b) of sub- ..... made a reference to the budget speech of the finance minister, 1982-83, part 8 which discusses the purpose for bringing about certain amendments to the relevant provisions of law by the finance act of 1982, as reported at 134 itr (st. ..... "previous year" he has meant a "preceding year".however, the expression "previous year" as used herein must be considered to mean "previous year" as defined in the income-tax act which would actually denote the accounting year or the financial year just preceding the assessment year for the assessee in respect of the appellate year under consideration. ..... a thorough reading of the relevant provisions along with speech of the finance minister (third para as quoted above) would clearly show that what is intended under clause (a) of the explanation is the cases of indians who go out of india for the purpose of securing an ..... the relevant portion from the budget speech of the finance minister may be extracted as below : "the tests of residence in india laid down for taxation purposes result in hardship to indian citizens earning income in foreign countries who ..... therefore, by relying on the provisions of clause (c) of section 6(1) of the income-tax act, 1961, came to the conclusion that the assessee was to be considered as "resident" during .....
Tag this Judgment!Court : Rajasthan
Reported in : (2006)204CTR(Raj)529; [2008]298ITR250(Raj); RLW2007(2)Raj1609
..... 1st june, 1982 by finance act, 1982 and was further ..... such person and in the cases referred to in section 194, the principal officer and the company of which he is the principal officer does not deduct or after deducting fails to pay the tax as required by or under this act, he or it shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee-in-default in respect of the tax:provided that no penalty shall be charged under section 221 from such person, principal officer ..... under an obligation to deduct tax while making payment to others, he is further obligated to make payment of such amount of tax deducted by him to the central government or as the board directs in terms of section 200 of the act of 1961 which provides that any person deducting any sum in accordance with the provisions of chapter xvii shall pay within the prescribed time sum so deducted to the credit of the central government or as the board ..... after expiration of one year or three years as the case may be from the last day of financial year in which demand is made or in the case of a person who is deemed to be an assessee-in-default under provisions of this act after expiration of the period from the last day of the financial year in which assessee is deemed to be in default.therefore, the commencement of the period of limitation is to be counted from 1st april following the financial year in which ..... inserted in it act, 1961 by finance act, 1972 w.e.f. ..... of finance act, 1995 .....
Tag this Judgment!