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Fast Track Packers Private Limited Vs. Union Of India

Court : Karnataka

..... of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended ..... 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that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from ..... . 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 ..... apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution ..... central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is ..... c) declaration that section 136 of the finance act, 2001 under which there is levy and collection of national calamity contingent duty (hereinafter referred to as nccd ..... a tax not mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional .....

Maa Sharda Tobacco Private Limited Vs. Union Of India

Court : Karnataka

..... of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended ..... 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that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from ..... . 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 ..... apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution ..... central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is ..... c) declaration that section 136 of the finance act, 2001 under which there is levy and collection of national calamity contingent duty (hereinafter referred to as nccd ..... a tax not mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional .....

Thrishul Zarda Pouches Vs. Union Of India

Court : Karnataka

..... of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended ..... 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 ..... . 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 ..... apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution ..... 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 ..... c) declaration that section 136 of the finance act, 2001 under which there is levy and collection of national calamity contingent duty (hereinafter referred to as nccd ..... a tax not mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional .....

Habson Food And Products Vs. Union Of India

Court : Karnataka

..... of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended ..... 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 ..... . 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 ..... apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution ..... 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 ..... c) declaration that section 136 of the finance act, 2001 under which there is levy and collection of national calamity contingent duty (hereinafter referred to as nccd ..... a tax not mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional .....

Jalaram Industries Vs. Union Of India

Court : Karnataka

..... of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended ..... 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 ..... . 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 ..... apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution ..... 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 ..... c) declaration that section 136 of the finance act, 2001 under which there is levy and collection of national calamity contingent duty (hereinafter referred to as nccd ..... a tax not mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional .....

Pan Polymers Vs. State of Kerala

Court : Kerala

Reported in : 2006(2)KLT329

..... proceeding to consider the contentions raised by the petitioners, the scope of section under challenge of the vat act has to be gone into and for easy reference section 32 of the said act which now stands amended by the kerala finance act, 2005 is extracted hereunder:32. ..... of tax payable by industrial units: - (1) where the government had granted any exemption in respect of the tax payable by any industrial unit under the kerala sales tax act, 1963(15 of l963) or, the kerala surcharge on tax act, 1957 (11 of 1957)for any specified period under any notification issued under section 10 of the kgst act, 1963 (15 of 1963) under the industrial policy of the state, or where any application or other proceedings is pending on the date of commencement of this ..... 24807/2005 has not challenged the validity of section 32 of the vat act, counsel sought permission to amend the ..... act, such exemption granted or due to be granted shall have operation only till the day preceding the date of commencement of this act:provided that the government may, by notification, which may be subject to such conditions ..... to declare section 32 of the amended vat act as illegal or arbitrary or violative of the principle of rule of promissory estoppel for more than one .....

Cce, Madurai Vs. M/S. Sundaram Fasteners Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... the learned ar submits that by section 82 of the finance act, 2005, there is retrospective amendment for rule 57cc insofar as if the manufacturer fails to pay the amount, it shall be recovered along with interest in the same manner, as provided in rule 57i of the central excise rules, 1944, for recovery of credit wrongly ..... in my considered view, the matter is required to be examined by the adjudicating authority afresh as per the amendment of the rules. ..... thereafter, there is an amendment of the rules. ..... the commissioner (appeals) set aside the adjudication order and allowed the appeals filed by the respondent on the ground that there is no machinery provision in the act or rules for its recovery. .....

Dewan Chand Amrit Lal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2006)98ITD200(Chd.)

..... the following clause (d) shall be inserted after clause (c) of sub-section (1) of section 271 by the finance act, 2005, w.e.f. ..... on appeal, the hon'ble supreme court held that when the ito reached the satisfaction that the appellant had concealed his income and made the assessment order on 27th march, 1972, the amended provisions of section 274(2) were in operation and they entitled the ito to impose penalty in cases where the amount of income in respect of which particulars had been concealed were less than rs. ..... there were several amendments between 1975 and 1988 with which we are not concerned: however, there was an amendment by the direct tax laws (second amendment) act, 1989 by virtue of which clause (c) was incorporated in section 275 w.e.f. ..... (2) the provisions of this section as they stood immediately before their amendment by the direct tax laws (amendment) act, 1987 (4 of 1988), shall apply to and in relation to any action initiated for the imposition of penalty on or before the 31st day of march, 1989 ..... in the year 1970, section 275 was amended so as to obviating difficulties in such cases where the assessments were subject-matter of appeals and the additions were either deleted or ..... the it (second amendment) act, 1981 (hereinafter referred to as the amending act) represents another step in the same ..... if the ao of the cit(a) or the cit in the course of any proceedings under this act is satisfied that any person-- (a) omitted by the direct tax laws (amendment) act, 1989 w.e.f. .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... central excise act, 1944 prior to its amendment by section 79 of the finance act, 2005 at the relevant point of time read as follows: (2) the commissioner of central excise may, if he is of opinion that order passed by the appellate commissioner of central excise under section 35, as it stood immediately before the appointed day, or the commissioner (appeals) under section 35a, is not legal or proper, direct any central excise officer authorised by him in this behalf (hereafter in this chapter referred to as the ..... along with other similar appeals to hear on the preliminiary question as to whether prior to the amendment made in 2005 to section 35b(2) of central excise act, 1944 and similar provision under the customs act, 1962, the commissioner himself can file appeals against the orders of the commissioner (appeals) or ..... similar provision as that was existing under section 129a(2) of the customs act, 1962 at the relevant point of time before its amendment in 2005 read as follows: (2) the commissioner of customs may, if he is of opinion that an order passed by the appellate commissioner of customs under section 128, as it stood immediately before the appointed day, or by the commissioner (appeals) under section 128a, is not legal or proper, direct the proper officer to appeal to his behalf to ..... which held that appeal having been filed by commissioner himself, sub-section (2) of section 129a of the customs act, 1962 is not attracted and recording of satisfaction of the commissioner .....

Cit Vs. Engineers India Ltd

Court : Delhi

..... section 244a of income tax act which is at the core of this dispute, as it stands after amendment by finance act, 2005 ..... (6) a person who is served with an order of the assessing officer under sub- section (3) or amended order under subsection (4) shall, if in his estimation the advance tax payable on his current income would exceed the amount of advance tax specified in such order or amended order or intimated by him under sub- section (5), pay on or before the due date of the last installment specified in section 211, the appropriate part or, as the case may be, the whole of such higher ..... assessing officer under sub- section (3) or an amended order under subsection (4) may, if in his estimation the advance tax payable on his current income would be less than the amount of the advance tax specified in such order or amended order, send an intimation in the prescribed form to the assessing officer to that effect and pay such advance tax as accords with his estimate, calculated in the manner laid down in section 209, at the ..... a previous year later than that referred to in subsection (3), the assessing officer may make an amended order and issue to such assessee a notice of demand under section 156 requiring the assessee to pay, on or before the due date or each of the due dates specified in section 211 falling after the date of the amended order, the appropriate percentage, specified in section 211, of the advance tax computed on the basis of the total income declared in such return .....