Judgment Search Results Home > Cases Phrase: finance act 2007 section 8 amendment of section 12a Court: karnataka Page 10 of about 1,313 results (0.117 seconds)

Mangalore Chemicals and Fertilizers Ltd. and ors. Vs. Assistant Collec ...

Court : Karnataka

Reported in : 1986(8)ECC6; 1985(5)LC2554(Karnataka); 1986(23)ELT48(Kar)

..... sides in support of their respective cases, have relied on a number of rulings. 12. sri sunderaswamy urged that the explanation added to section 4(4)(d)(ii) of the act by section 47 of the finance act, was beyond the legislative competence of the union parliament. shri bhat urged that the amending provision was within the legislative competence of the ..... we make the following orders and directions. (i) we dismiss these writ petitions insofar as they challenge the validity of the explanation to section 4(4)(d)(ii) of the act added by section 47 of the finance act of 1982. (ii) we quash the trade notice no. 58/77 (exhibit b) in w.p. no. 4766 of 1981 issued ..... by him under the relevant notification and relating to auxiliary duty read with this notification. explanation. - in this clause, 'auxiliary duty' means the duty leviable under section 36 of the finance act, 1976 (66 of 1976). 6. this notification shall come into force on the 1st day of july, 1976 and remain in force upto and inclusive of .....

The Commissioner of Income-tax, International Taxation and the Income- ...

Court : Karnataka

Reported in : (2009)227CTR(Kar)335; [2010]321ITR209(KAR); [2010]321ITR209(Karn)

..... a given case. but these aspects are all not determinative of the actual deduction in terms of section 195[1] of the act and the rate of deduction is the rates as in force and as given in advance by the finance act of each year with reference to the current year [unlike the rate of income tax which is ..... demand raised on all these respondents - assessees in terms of the provisions of section 201 of the act for the failure of the respondents - assessees to comply with the requirement of section 195[1] of the act.79. accordingly, these appeals are allowed.in ita nos. 919/2007 & 921/2007:80. while these two batches of appeals had also been heard along with ..... authority in respect of 11 remittances [corresponding to ita nos. 931 to 941/bang/2006] and another 31 remittances [corresponding to ita nos. 672 to 702/bang/2007] made during the accounting period relevant for the assessment year 2006-07 and wherein the first appellate authority had declined to examine the merits of the orders passed by .....

Assistant Controller of Estate Duty Vs. Sitarama Udupa and ors.

Court : Karnataka

Reported in : [1965]58ITR38(KAR); [1965]58ITR38(Karn)

..... connection with the disclosure of information regarding proceedings under the income-tax act, and corresponding amendments were made in the estate duty act by the substitution of a new section - section 80 - and the introduction of section 80a by the finance act of 1964. the new section provides that the controller may, if he is satisfied that it is ..... appeal having been presented or the appeal, if presented, has been disposed of.' 5. we are not concerned here with section 80a. it is the contention of the petitioner that the provision of finance act, 1964, cannot be given retrospective effect. there appears to be considerable force in the contention. moreover, this point has ..... for the respondent submitted that by the amendment of section 80 of the estate duty act of 1953 and section 49 of the finance act of 1964, the embargo or the prohibition contained in the old section had been removed by the new section 80 of the estate duty act. he argued that this subsequent event should be taken .....

Davangere Cotton Mills Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 1986(8)ECC113; 1986(24)ELT507(Kar)

..... petitioner after obtaining the leave of this court has also challenged the amendments made to rules 9 and 49 of the rules and section 51 of the finance act of 1982 (1982 act). the challenge to these provisions are based on a large number of grounds which will be noticed and dealt by us in due course.4. in their return, the ..... are of the view that the distinction sought to be maintained by sri srinivasan is without a difference and has no merit27. section 51 of the finance act of 1982 which is seriously challenged by the petitioner reads thus :'51. retrospective effect for certain amendments to central excise rules and validation :(1) the amendments made in ..... was enacted has been set out in the budget speech of the hon'ble minister for finance and notes on clauses of clause no. 51 of finance bill, 1982, which later became section 51 of the act in these words :'it has been the long standing practice to charge excise duty on goods used for captive consumption within the factory where they .....

M/s.balajee Pouches Vs. Union Of India

Court : Karnataka Dharwad

..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....

M/S Hindustan Petroleum Corporation Ltd Vs. Union of India

Court : Karnataka

..... j.neeralgi, advocate) this writ petition is filed under articles226and227of the constitution of india praying to quash -:5. :- sec.35f of the central excise act of1944as amended by sec.105 of the finance act of2014& the said secion105of the finance act of2014as being unconstitutional. ****** in w.p.no.21492/2015: between: m/s hewlett packard india sales pvt. ..... . jeevan j.neeralgi, advocate) ***** this writ petition is filed under articles226and227of the constitution of india praying to1declare section35 of the central excise act, 1944 as amended by sec. 105 of the finance act (no.2) , 2014 w.e.f. 6.8.2014 which provides for mandatory pre- deposit of75% for first appeals and10 for ..... the period from july 2007 to march 2011. petitioner undertook construction of a project in the name and style of exora business park . petitioner availed credit of service tax paid on various input services and has also undertaken to comply with the procedures as stipulated in the finance act, 1994 read with the .....

Ghodawat Industries India Private Limited Vs. Union Of India

Court : Karnataka Dharwad

..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....

Ghodawat Packers Llp Vs. Union Of India

Court : Karnataka Dharwad

..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....

Ghodawat Foods International Private Limited Vs. Union Of India

Court : Karnataka Dharwad

..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....

M/s.h.i. Tamboli @ Sons Vs. Union Of India

Court : Karnataka Dharwad

..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....