Court : Kolkata
Reported in : AIR1983Cal468
..... to as the 9th amendment) was enacted by the parliament, the relevant provisions of which are set out hereinblow: --'2. in this act- (a) 'appointed day' means such date as the central government may, by notification in the official gazette, appoint as the date for the transfer of territories to pakistan in pursuance of the indo ..... . in order to give constitutional sanction to the above agreement on the advice rendered by the supreme court on a presidential reference, the constitution (ninth-amendment) act was passed by parliament in dec. 1960. in order to connect dahagram with panbari mauza on the bangladesh main land, india agreed to lease in perpetuity to ..... pakistan and the merger of pakistan enclaves in india with india. the constitution (ninth amendment) act, 1960 provided for its implementation. section 2 (a) of the saidamendment defined the appointed day for transfer as such date as the central government may by notification in the official gazette appoint as a date for the transfer of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC2054DTri(Kol.)kata
..... dated 1.8.1982 passed by the collector of central excise and customs, west bengal, calcutta in no. 9/cus/wb/82 by which he directed confiscation of indian currency of rs. 2,86,500/- under section 121 of the customs act, 1962 (hereinafter referred to as "the act") and also imposed a penalty of rs. 10, ..... was called upon to make effective representation against his involvement. in this letter the assistant collector said amongst other things that the appellant herein was indulging in financing smuggling of textile goods from india to bangladesh and medicines like tetracycline and vitamin b2 from bangladesh to india in association with some bangladesh national; that the ..... of sarees to indo-bangladesh bordering area viz., karimpore, aurangabad and agartala. it has also been alleged in this letter that the appellant was indulging in and financing for smuggling of textile goods from india to bangladesh. now this letter is dated 27.5.1982. it was issued by the assistant collector of customs. the .....
Tag this Judgment!Court : Kolkata
Reported in : [1984]8ITD757(Cal)
..... the term individual in section 3 is not restricted to human beings as it includes a corporation similar to the kerala financial corporation constituted under a central, provincial of state act. in regard to the point whether the assessee is entitled to exemption under section 5(1) (i), the departmental representative retitled the points raised ..... been drawn to the objects mentioned in sub-clauses 5,7 and 8, namely, that one of the functions of the association is to encourage and finance measures for improving the cultivation of jute as also to develop existing markets and in opening out new markets of indian jute goods abroad. it has been ..... the trade.(iii) to arbitrate on matters of dispute.(iv) to collect, classify, interpret and circulate statistics.(v) to encourage and finance measures for improving cultivation of jute and allied fibers in india.(vi) to encourage and finance technical developments in plant and machinery necessary for the manufacture of jute products.(vii) to encourage and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(16)ELT643Tri(Kol.)kata
..... pleaded that the payment made by the appellants was not provisional and as such the appellants are not entitled to the benefit of explanation to rule 11 of the central excise rules, 1944.4. after hearing both the sides and going through the facts and circumstances of the case, i hold that the appellant was prevented by ..... order-in-appeal no. 94/wb/82, dated 17-4-1982 passed by the appellate collector of customs & central excise, calcutta. the appellants had filed a revision application to the additional secretary to the government of india, ministry of finance, new delhi and had dispatched the same per registered a.d. post vide the appellant's reference no. ..... the bona fide of the appellant should not be doubted. there are judicial pronouncements on the issue to the effect that the provisions of section 14 of the limitation act, 1963 do not apply to appeals, still the circumstances mentioned in that section (viz., proceeding in a wrong court through bona fide mistake) may be considered as .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)8ITD537(Kol.)
..... rates. it was to be part of the total income and was to be assessed in accordance with the procedures of the 1961 act and subjected to tax at the rates prescribed in the respective finance acts. as the declaration merely provided information to the ito and did not suo moto bring into existence an assessment or reassessment proceeding, ..... matter of procedure. the commissioner can do nothing with the return. he has to send it to the wto for necessary action. as all matters regarding voluntary disclosure were centralized with the commissioner, the filing of the return, in the first instance, is also required to be before him. he is, however, merely a channel and is, ..... has the same force as the statute and it also has the sanction of the parliament inasmuch as sub-section (3) of section 20 of the 1976 act specifically requires the central government to place every rule before the parliament and unless it is modified or disapproved by the parliament, the rule has the sanction of the parliament. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT594Tri(Kol.)kata
..... tribunal to supreme tribunal becomes vested in a party when proceedings are first initiated in and before a decision is given by the inferior court." the finance act (no. 2) being act no. 44 of 1980 had inserted new sections and the appeal lay, under old section 128, to the board where the order was passed by ..... way.section 131 before the amendment, vested the appellant with the right of filing of revision application. the same is reproduced as under : "131. revision by central government. the central government may, on the application of any person aggrieved by- (b) any order passed under section 130 otherwise than on the application of any aggrieved person, or ..... before proceeding further with that appeal or matter, he may be re-heard. (2) every proceeding which is pending immediately before the appointed day before the central government under section 131, as it stood immediately before that day, and any matter arising out of or connected with such proceedings and which is so pending .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT160Tri(Kol.)kata
..... 5. after hearing both the sides, 1 would like to observe that customs, excise & gold (control) appellate tribunal has come into existence by virtue of the provisions of finance act no. 2 of 1980 where by chapter via was inserted and the provisions of the said chapter were brought into force from the 11th october, 1982. 'relevant sections from ..... (3) every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the collector of central excise, or as the case may be, the other party preferring the appeal. (4) on receipt of notice that an appeal has been preferred under this section, the ..... bench.whereas in the case of special bench which has got all india jurisdiction, an appeal lies to the supreme court under section 35-l of the central excises and salt act, 1944. it is a substantive right of the appellant irrespective of whether question of law or question of fact is involved. whereas in the case of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT521Tri(Kol.)kata
..... both the sides, i would like to observe that customs, excise and gold control appellate tribunal has come to existence by virtue of provisions of finance (no. 2) act, 1980. sections 129, 129a, 129b and 129c, chapter xv and section 128 to section 131c were inserted. section 129 relates to the appellate tribunal ..... (2) of section. 79 of the customs act, 1962 (52 of 1962), and in supersession of the baggage (conditions of exemption) rules, 1963 [notification of the government of india, in the ministry of finance (department of revenue and insurance) no. 19, dated 23rd january, 1963], the central government hereby makes the following rules namely :- ..... 1. these rules may be called the baggage (conditions of exemption) rules, 1975. 2. where any goods in the baggage of passenger or a member of the crew are exempted under section. 79 of the customs act .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal86
..... state government or a government undertaking for the time being;2(b) 'government undertaking' means a body corporate constituted by or under a central or state act which is under the administrative control of the state government or in which the state government has exclusive proprietary interest, would be relevant for ..... the board of trustees, the improvement schemes of the said board, acquisition and disposal of lands by them, their taxation policy and scheme, their finance and laying down or framing and formulating the rules of the said trust, apart from having control over supplemental provisions, like contributions towards leave allowances ..... and pensions of servants of the government, extension of the provisions of the said act to areas in the neighbourhood of the municipal limits of calcutta, suspension or abolition, and reimposition of taxation or municipal contributions and resolution of the .....
Tag this Judgment!Court : Kolkata
Reported in : (1986)56CTR(Cal)185,[1987]164ITR466(Cal)
..... value of the depreciable assets should be taken at their cost and not at their depreciated value. taking into consideration the new sub-section introduced by the finance (no. 2) act, 1980, in section 80j with retrospective effect laying down the basis for computation of the capital employed, the tribunal direct-ed the income-tax officer to ..... day of the relevant previous year should be taken into account in the light of the provisions contained in the sub-section inserted in section 80j by the finance (no. 2) act, 1980, with retrospective effect ? 2. whether, on the facts and in the circumstances of the case, the tribunal was right in confirming the treatment of ..... s claim for taking the value of the depreciable assets at cost for the purpose of deduction under section 80j of the act in the light of the new provision inserted in the act by the finance (no. 2) act, 1980, with retrospective effect?' 20. the controversy in the only question referred at the instance of the revenue appears .....
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