Court : Karnataka Dharwad
..... it is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in the case of goods specified in the seventh schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the union, by surcharge, a duty of excise, to be called the national calamity contingent duty (hereinafter referred to as the national calamity duty), at the rates specified in the said schedule. ..... the finance act, 2001 sought to levy nccd on the goods as described in the seventh schedule. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. ..... entry 84 of the union list of vii schedule to the constitution of india reads as under:84 .....
Tag this Judgment!Court : Karnataka Dharwad
..... it is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in the case of goods specified in the seventh schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the union, by surcharge, a duty of excise, to be called the national calamity contingent duty (hereinafter referred to as the national calamity duty), at the rates specified in the said schedule. ..... the finance act, 2001 sought to levy nccd on the goods as described in the seventh schedule. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. ..... entry 84 of the union list of vii schedule to the constitution of india reads as under:84 .....
Tag this Judgment!Court : Karnataka Dharwad
..... it is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in the case of goods specified in the seventh schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the union, by surcharge, a duty of excise, to be called the national calamity contingent duty (hereinafter referred to as the national calamity duty), at the rates specified in the said schedule. ..... the finance act, 2001 sought to levy nccd on the goods as described in the seventh schedule. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. ..... entry 84 of the union list of vii schedule to the constitution of india reads as under:84 .....
Tag this Judgment!Court : Karnataka Dharwad
..... it is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in the case of goods specified in the seventh schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the union, by surcharge, a duty of excise, to be called the national calamity contingent duty (hereinafter referred to as the national calamity duty), at the rates specified in the said schedule. ..... the finance act, 2001 sought to levy nccd on the goods as described in the seventh schedule. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. ..... entry 84 of the union list of vii schedule to the constitution of india reads as under:84 .....
Tag this Judgment!Court : Karnataka Dharwad
..... it is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in the case of goods specified in the seventh schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the union, by surcharge, a duty of excise, to be called the national calamity contingent duty (hereinafter referred to as the national calamity duty), at the rates specified in the said schedule. ..... the finance act, 2001 sought to levy nccd on the goods as described in the seventh schedule. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. ..... entry 84 of the union list of vii schedule to the constitution of india reads as under:84 .....
Tag this Judgment!Court : Karnataka Dharwad
..... it is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in the case of goods specified in the seventh schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the union, by surcharge, a duty of excise, to be called the national calamity contingent duty (hereinafter referred to as the national calamity duty), at the rates specified in the said schedule. ..... the finance act, 2001 sought to levy nccd on the goods as described in the seventh schedule. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. ..... entry 84 of the union list of vii schedule to the constitution of india reads as under:84 .....
Tag this Judgment!Court : Karnataka Dharwad
..... iii) whether the legislative power of the state under entry 28 of list iii of schedule vii, to the constitution of india, would enable the state to amend act no. ..... reproduced below are the provisions of the act, which came in for direct consideration by the division bench of this court in shri sahasra lingeshwara case, in holding the same to be unconstitutional, as found in their unamended form and as amended by the 2011 and 2012 amendments, in column 1, 2 and 3, respectively, in a tabular form: section as under the karnataka hindu religious institutions and charitable endowments act, 1997 (karnataka act 33 of 2001)section as amended vide act no. ..... the fact that the apex court has expressed in its order dated 24.3.2015 that the act would be in force, till the disposal of the appeal pending before it is not with reference to the 2011 or the 2012 amendment acts, but is with reference to act 33 of 2001. ..... though the state has now chosen to delete the offending clause (ii) of sub-section (4) of section 1 of act 33 of 2001, which expressly indicated the non-application of the act to any hindu religious institution or charitable endowment managed by a hindu religious denomination, - the state has chosen to define a hindu religious denomination under section 2(16) of act no. ..... no facts are stated, and no instances where the authorities under the principal act 2001 have failed to decide the alleged complicated questions of law ?. .....
Tag this Judgment!Court : Karnataka Dharwad
..... and judiciary; (3) in a democracy governed by rule of law, the legislature exercises the power under articles 245 and 246 and other companion articles read with the entries in the respective lists in the seventh schedule to make the law which includes power to amend the law. ..... in the context of judicially invalidated legislation would not apply as the 2001 amendment had not, till the promulgation of the 2003 act, been held to be invalid by any court. ..... andhra pradesh women's cooperative finance corporation limited and another 13 ..... vii) provisions of section 3 of act 7 of 2014 is ultra vires the powers of the state legislature as it encroaches upon judicial field and over rule the judicial pronouncements which is binding ..... vii) it is also contended that statement and objects of the act would clearly indicate that to avoid financial burden to the state, impugned legislation is being brought in retrospectively and same would amount to taking away the fundamental right ..... state of madhya pradesh (vii) 1987 (supp) scc 751 m/s.utkal contractors and joinery (p) limited and others (viii) 1993 supp(1) scc 96(ii) in the matter of cauvery water disputes tribunal (ix) 1996(4) scc 281 comorin match industries ..... state of haryana vii) air 1970 sc 192 shri prithvi cotton ..... (vii) the law enacted by the legislature may apparently seem to be within its competence but yet in substance if it is shown as an attempt to interfere with the judicial process, such law may be invalidated being in breach of doctrine of .....
Tag this Judgment!Court : Karnataka Dharwad
..... develop and allot or to develop the area and place it at the disposal of the state government or even to hand it over to any person named; that the land acquired by the state government under chapter vii even in terms of section 28(8) of the act, may be handed over to the board or may be retained by the state government and can be allotted to any other person of the choice of the state government and it is not mandatory that the ..... by any of the agencies of the state or by the state government; that it is a mandatory requirement in terms of the provisions of the environmental [protection] act, 1986 and the rules framed under this act and the environment clearance regulations, 2006; that the type of industry proposed to be set up is one which figures in category [a]a in schedule to the regulations; that for setting up a plant for production capacity as proposed by the fourth respondent 1.2 million metric tonnes per annum of ..... being while article 21 of the constitution of india still remains in part-iii of the constitution of india, article 300a of the constitution of india finds place in chapter-iv of part-12 dealing with commercial transactions, finance, property and contracts and suit sin part-12. ..... p. ramanatha aiyars law lexicon, ii edition, 2001, reprint at page 627 as the right of the state or sovereign to its or his own property is absolute while that of the subject or citizen to his ..... concessions:- incentives and concessions as per new industrial policy 2001 06, as .....
Tag this Judgment!Court : Karnataka Dharwad
..... (iii) the learned counsel for the revenue further urged that the amendment of section 194a(3)(v) of the act by finance act, 2015 with effect from 01st june 2015 excluding the co-operative banks from the genus category of co-operative societies and making it liable to deduct income tax at source on the interest paid by ..... court's decision in the case of the assessee itself for the preceding years is not applicable to the present assessment years in question, because, the assessee co-operative society shifted its deposits and investments in scheduled banks, which was the fact available before the hon'ble supreme court, to a co-operative bank, kanara district central co-operative bank limited, which, undoubtedly, is also a co-operative society and therefore, ..... intended for agriculture for the purpose of supplying them to its members, or (v) the processing, without the aid of power, of the agricultural produce of its members, or (vi) the collective disposal of the labour of its members, or (vii) fishing or allied activities, that is to say, the catching, curing, processing, preserving, storing or marketing of fish or the purchase of materials and equipment in connection therewith for the purpose of supplying them to its members, the whole ..... for certain assessment years falling between the assessment years 2000-2001 to 2006-2007, the assessing authority itself had allowed the claim of the assessee under section 80p(2)(d) of the act and the revenue has not contested the matter further. .....
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