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Collector of Central Excise Vs. Vidharbha Pharmaceutical (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(14)ECC307

..... in customs act, 1962, there is a similar provision under section 129e which was substituted by (finance 2 act, 1980) for section 129 as it originally ..... provide for the rejection of the appeal for non-compliance with the requirement regarding the deposit of penalty or duty; but when sub-section (1) of section 129 makes it obligatory on an appellant to deposit the duty or penalty pending the appeal and if a party does not comply either with the main sub-section or with any order that may be passed under the proviso the appellate authority is fully competent to reject the appeal of non ..... view of this position, we do not see any merit in shri gopal prasad's submission that ordinarily the appeal would have been taken up for hearing in 1987 or 1988 and rejection of the appeal at this stage for non-compliance with the provision would be harsh for the appellant. ..... for ease of reference and proper appreciation section 35-f of the act is reproduced below:-- where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded ..... requirement of deposit of duty and penalty in respect of an appeal was there even before this amendment. ..... provision for this tribunal was made only by this amendment. .....

Premium Suitings Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... of section 3(3) was substituted by section 63(a) of the finance act, 1994 ..... by reason of the said amending act, 1994 consciously brought in the expression "offences and penalties" in section 3(3) of the said act. ..... of action for imposing the penalty and directions of confiscation had arisen in the year 1987, and therefore it was held that the amended act had no application to the facts of the case. ..... duty which was payable and in respect of which there was violation of various rules, no such penalty could have been imposed for the period in question which was 19.8.89 to 18.9.90 being much prior to the amendment made in section 3(3) of additional duties of excise (goods of special importance act, 1957. ..... goods and had removed such suppressed production during the said period without accountal in contravention of the provisions of the said rules with intent to evade payment of duty leviable thereon, thereby attracting proviso (1) of section 11a of the said act for recovery of dues for extended period of limitation beyond six months.3. ..... the present case for the relevant period from 19.8.89 to 18.9.90 being prior to said amendment, penalty could not have been imposed under the amended provisions of section 3(3). ..... the amended provisions, the provisions of the central excise & salt act, 1944 and the rules made thereunder relating to "offences and penalties are" also incorporated by reference in their application in relation to levy and collection of the additional duties under the said act of .....

Assessing Officer Vs. Shree Gopal Motors (P) Ltd.

Court : Delhi

Reported in : (1993)46TTJ(Del)132

..... 43b by the finance acts of 1987 and 1989 are clarificatory because the original s. ..... the cit(a) examined the relevant bills and came to the conclusion that the assessed is not responsible for payment of central excise as it was the duty of the manufacturer and the assessed acted only as a conduit pipe both for collection and refund of central excise. ..... as the provision was harsh and unworkable, amendments were inserted in s. ..... according to the said decisions, the amendments made to s. ..... 41 of the st act, the cit(a) held that the addition was not justified and deleted it. ..... , within the time allowed by the st act. .....

Prannoy Roy and anr. Vs. Commissioner of Income Tax and anr.

Court : Delhi

Reported in : 2002IIIAD(Delhi)569; 96(2002)DLT269; [2002]254ITR755(Delhi)

..... thetime aforesaid, ending on the date of furnishing thereturn; or (b) where no return has been furnished, ending on thedate of completion of the reassessment or re-computation under section 147,on the amount by which the tax on the total incomedetermined as the basis of such reassessment or re-computation exceeds the tax on the total [income determinedunder sub-section (1) of section 143 or on the basis of theearlier assessment aforesaid.explanation [inserted by dtl (amendment) act, 1987, andomitted by dtl (amendment) act, 1989, with effect from1-4-89. ..... of mandatory interest are contained in the new section 234a,234b and 234c inserted by the amending act, 1987.the mandatory interest chargeable under thesesections are not ..... provisions of the new section 234a inserted bythe amending act, 1987, which have replaced theold provisions of sections 139(8), 140(3) and271 ..... section 140a(3)of the act as stood prior to coming into force of the direct tax laws (amendment) act,1987 did not refer to interest, but only ..... aforesaid provisions and also to remove the discretion of the assessing authorities, which had led to litigation and consequent delay in realization of dues, the amending act, 1987 has substituted the above provisions by a simple scheme of payment of mandatory interest for defaults mentioned therein. ..... finance (no.2) act of 1998, providing for a penalty, in case of a person, who is required to furnish a return of his income as required under sub-section (1) of section 139 of the act .....

H.L. Seth Vs. Wearwell Cycle Company (India) Ltd. and ors.

Court : Delhi

Reported in : I(1992)BC454; 46(1992)DLT599; 1992(22)DRJ354

..... of those mentioned in annexure 'd' to the aforesaid agreement as well as in place of punjab national bank in respect of the debts as appearing in the statement of affairs filed under section 454 of the companies act and that members appearing in the list of members of the company and the creditors as given in the statement of affairs and as amended as per above directions will be the members and creditors entitled to vote and those lists of members and creditors shall be submitted by the official ..... the company judge may also keep in view as to which propounder is having sufficient finances to revive the company and put it on sound footing, without selling or encumbering the precious land owned by the company. ..... liquidator to the chairman of the meeting of the members and shareholders which was to be called on july 10, 1987 for considering the scheme of revival of the company proposed by the appellant and meeting to be held on july ii, 1987, in respect of the scheme proposed by kelvinator of india .....

Sita Ram Singhania and Another Vs. Assistant Commissioner of Income-ta ...

Court : Delhi

Reported in : ILR1992Delhi285; [1991]192ITR361(Delhi)

..... section 27(iii), before its amendment by the finance act of 1987, inter alia, provided that for the purposes of sections 22 to 26 of the act, a member of a co-operative society to whom a building or a part thereof is allotted under a house building scheme shall be deemed to be the owner of the building or ..... this provision was amended with effect from april 1, 1988, and, in addition to the same being applicable to co-operative societies, the said sub-section was also made applicable to companies and other ..... obvious that, in order to mitigate the hardships of a large number of flat and property owners who derived their right, title and interest from co-operative societies, companies or associations of persons an amendment was made in section 27(iii). ..... from the provision of section 27(iii) itself, such a member, as contemplated by section 27(iii) is deemed to be an owner only for the purposes of sections 22 to 26 of the income-tax act. ..... evident that it is only for the purposes of sections 22 to 26 of the income-tax act that the person liable to pay tax is the one provided by section 27(iii). 10. ..... according to learned counsel, section 27(iii) of the act purports to set at naught the said principle because it seeks to vest ownership rights in the property of the company in the ..... the petitioners is that, in respect of built-up space in nirmal commercial building, bombay, the petitioners are being treated as owners by virtue of the provisions of section 27(iii) of the income-tax act, 1961. .....

Ambience Developers & Infrastructure pvt.ltd. Vs.commissioner of Incom ...

Court : Delhi

..... rakesh gupta, learned counsel also urged the purport of the amendment to the act by the finance act of 1987, which extended the definition of transfer under section 2(47). ..... the purchaser took possession of the assets from the owner and managed them till conveyance, the subsequent year; the calcutta high court held in these circumstances, as follows: section 60 of the act cannot have any application to the facts and circumstances of this case inasmuch as the income is derived not because of the transfer of assets but because the management and possession and the right to carry on the ..... the itat clearly held that the ao had not considered the taxability of the lease amount in the proper hands under the provision of section 60 and section 53a of the transfer of property act and that the matter required full inquiry and analysis with respect to the agreement and the underlined transactions. ..... of income tax, (1999) 237 itr617(sc) as well as amended section 2(47) which defines transfer. ..... decision in poddar (supra) did not involve interpretation of section 60 at all; the question which the court had to address itself to, was whether in the absence of a conveyance or sale deed, the rental income received by various assessees was income from property (section 22 of the act) or income from other sources (section 56 of the act). ..... the ao disagreed, and, after noticing section 22 of the act (as well as distinguishing the authorities cited by the assesses, held as follows: the deposit of .....

The Commissioner of Income Tax, Delhi-ii, New Delhi Vs. Motor General ...

Court : Delhi

Reported in : [2002]254ITR449(Delhi)

..... financial year: provided further that nothing contained inthis sub-clause shall apply to any shortfall in thepayment of the tax due on the returned incomewhere such shortfall is on account of increase in therate of surcharge under section 2 of the finance act,2000 (10 of 2000), as amended by the taxationlaws (amendment) act, 2000, and the assessed haspaid the amount of shortfall on or before the 15th dayof march, 2001, in respect of the installment ofadvance tax due on the 15th day of june 2000, the15th day ..... of september, 2000, and the 15th day ofdecember, 2000: provided also that nothing contained in thissub-section shall apply to any shortfall in thepayment of the tax due on the returned incomewhere such shortfall is on account of increase in therate of surcharge under section 2 of the finance act,2000 (10 of 2000), as amended by the taxationlaws (amendment) act, 2001 and the assessed haspaid the amount of shortfall on or before the 15th dayof march, 2001, in respect of the installment ofadvance ..... ] explanationn [inserted by dtl (amendment) act,1987, and omitted by dtl (amendment) act, 1989,with effect from 1-4-89. .....

Sir Shadi Lal Enterprises Ltd. Vs. Deputy Commissioner of Income Tax.

Court : Delhi

Reported in : (1994)48TTJ(Del)112

..... proviso inserted by the finance act, 1987 w.e.f. ..... 43b inserted by the finance act of 1987 w.e.f. ..... in the explanatory notes to finance bill, 1987, (1987) 165 itr 125, it is provided as under :'clause (x) seeks to amend s. ..... 43b can be derived from the speech of the finance minister at the time of introducing the finance bill of 1987 and the explanatory notes issued in this regard. ..... 43b and whether the assessing officer on the facts and in the circumstances of the case, was justified in refusing to amend the intimation issued in respect of the return filed by the assessed on 8th jan. ..... it was accordingly pleaded that the appeal of the assessed may be accepted and the assessing officer directed to amend the intimation and allow deduction under s. ..... , 1991, assessed requested the assessing officer to amend the intimation in the light of mandatory provisions of s. ..... the first proviso seeks to provide that the section shall apply to any sum referred to in cl. ..... the learned departmental representative contended that where the provisions of the act are unambiguous, there is no scope for going beyond the language of the statute. ..... it was accordingly contended that assessing officer was not justified in declining to amend the intimation made under s. ..... 139(5), if assessed discovers any omission or any wrong statement after filing of original return, he may furnish a revised return at any time before the expiry of time specified under that sub-section. ..... 143(1)(a) are not covered under the said section. .....

C.C.E. Vs. Chengalrayan Co-operative Sugar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(20)ECC87

..... not retrospectively, the learned collector failed to take note of section 5 of provisional collection of taxes act, 1951 according to which, it is the notification as issued with reference to the relevant finance act (as distinguished with relevant finance bill) which would prevail and all refunds that became due according to the final position under the finance act had to be sanctioned whenever there had been excess recovery by virtue of the provisions of the finance bill, read with the provisions of provisional collection of taxes ..... (ii) the collector of central excise (appeals) erred in recording this view without giving any opportunity to the respondent to argue on the issue.in a further amendment of these cross-objections, it is stated, that the learned collector (appeals) had mentioned incorrectly in his order that the respondent unit had come into existence on 16.10.1980. ..... collector of central excise, aurangabad.on the other hand, shri krishna kumar, advocate cites the following case law in his favour :- (1) 1987 (29) elt 614- collector of central excise, aurangabadv.marath-wada sahakari sakhar karkhana ltd.collector of central excise, chandigarh v. ..... [1987 (29) elt 614 (trib.)]. .....