Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
Tag this Judgment!Court : Karnataka
..... by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. ..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. ..... d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e ..... the apex court has also observed that the income tax act and annual finance acts are enacted by the parliament in exercise of the power conferred by article 246 ..... the nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference ..... the parliament has the legislative competence to introduce a new charge of tax, it may exercise that power either by incorporating that charge in the income tax act or by introducing it in the finance act or for the matter of that in any other statute .. .....
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