Court : Chennai
..... /40613/2015, in st/40826/2014, filed by the appellant to modify the miscellaneous order no.40855/2015, dated 29.5.2015, disposing of an application presented, under section 35b of the central excise act, 1944, read with section 86 of the finance act, 1994. 2. the civil miscellaneous appeal, in c.m.a.no.2428 of 2015, has been filed against the order passed by the customs, excise and service tax appellate tribunal, south zonal bench at chennai, in miscellaneous order no.40855 of 2015, dated 29.5.2015, disposing of an application ..... filed under section 35g of central excise act, 1944, made applicable in terms of section 83 of finance act, 1944, against the order passed by the customs, excise and service tax appellate tribunal, south zonal bench at chennai in misc.order no.41202/2015, dated 11.9.2015, rejecting the application no.st/misc/40613/2015 in st/40826/2014, filed by the appellant to modify the miscellaneous order no.40855/2015, dated 29.5.2015, disposing of an application presented under section 5b of the central excise act, 1944, read with section 86 of the finance act, 1994. .....
Tag this Judgment!Court : Orissa
Reported in : [1959]36ITR100(Orissa)
..... of fact were not referred to according to the statement in the case.the assessee raised two contentions before the tribunal to the effect, firstly, that under section 3 of the indian income-tax act, there must be a central finance act enacting the rates of income-tax for the year of assessment and as, such finance act was not passed by the gangpur state, there was no rate in force so as to determine the tax and levy the same upon the income assessed. ..... 'as this section contemplates levy of tax according to the rates passed by the finance act which is a central act, the learned counsel contends that as the gangpur state did not pass the annual finance act or adopt the central act, the assessment is not legal. ..... , the word assessment is capable of bearing only the comprehensive meaning and would include re-assessment.re-assessment will without doubt come within the expression levy, assessment and collection of income-tax occurring in section 13(1) of the finance act.the three expressions levy, assessment and collection are of the widest significance and embrace in their broad sweep all such proceedings for raising money by the exercise of the power of taxation.there is nothing in the .....
Tag this Judgment!Court : Chennai
Reported in : 1988(36)ELT272(Mad)
..... - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has, by virtue of the declaration, made in the said bill under the provisional collection of taxes act, 1931 (act 16 of 1931); the force of law, the central government, being satisfied that it is necessary in the public interests so to do, hereby exempts the goods specified in column (3) of the table annexed hereto to and falling under heading no. ..... in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill 1983, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the table annexed hereto and falling within the chapter of the .....
Tag this Judgment!Court : Chennai
Reported in : 1988(17)ECC119
..... according to section 45 (4) of the finance act, 1983, the provisions of the customs act and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties shall, so far as may be, apply in relation to the levy and collection of the auxiliary duties of customs leviable under that section in respect of any goods as they apply in relation to the levy and collection of duties of customs on each goods under the customs act or those rules and regulations, as the case may be. ..... exemption from auxiliary duty is granted by the power under section 45 (4) of the finance act read with section 25 of the customs act. ..... it is by virtue of the said provision in section 45(4) of the finance act, 1983, the central government issued notification no. ..... --in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the table annexed hereto and falling within the chapter of the .....
Tag this Judgment!Court : Karnataka
..... once 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. ..... 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. ..... 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:1. ..... the 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 of india. ..... commissioner of wealth tax, (central) calcutta [air1966sc1370: (1966) 2 scr688 704 : (1966) 59 itr767 that the income tax act is a permanent act while the finance acts are passed every year and their primary purpose is to prescribe the rates at which the income tax will be charged under the income tax act. ..... the nature of alteration of duty by way of the finance act has been considered in the case of the madurai district central co-operative bank ltd. v. ..... 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 ) as unconstitutional. .....
Tag this Judgment!Court : Karnataka
..... once 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. ..... 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. ..... 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:1. ..... the 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 of india. ..... commissioner of wealth tax, (central) calcutta [air1966sc1370: (1966) 2 scr688 704 : (1966) 59 itr767 that the income tax act is a permanent act while the finance acts are passed every year and their primary purpose is to prescribe the rates at which the income tax will be charged under the income tax act. ..... the nature of alteration of duty by way of the finance act has been considered in the case of the madurai district central co-operative bank ltd. v. ..... 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 ) as unconstitutional. .....
Tag this Judgment!Court : Karnataka
..... once 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. ..... 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. ..... 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:1. ..... the 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 of india. ..... commissioner of wealth tax, (central) calcutta [air1966sc1370: (1966) 2 scr688 704 : (1966) 59 itr767 that the income tax act is a permanent act while the finance acts are passed every year and their primary purpose is to prescribe the rates at which the income tax will be charged under the income tax act. ..... the nature of alteration of duty by way of the finance act has been considered in the case of the madurai district central co-operative bank ltd. v. ..... 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 ) as unconstitutional. .....
Tag this Judgment!Court : Karnataka
..... once 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. ..... 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. ..... 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:1. ..... the 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 of india. ..... commissioner of wealth tax, (central) calcutta [air1966sc1370: (1966) 2 scr688 704 : (1966) 59 itr767 that the income tax act is a permanent act while the finance acts are passed every year and their primary purpose is to prescribe the rates at which the income tax will be charged under the income tax act. ..... the nature of alteration of duty by way of the finance act has been considered in the case of the madurai district central co-operative bank ltd. v. ..... 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 ) as unconstitutional. .....
Tag this Judgment!Court : Karnataka
..... once 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. ..... 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. ..... 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:1. ..... the 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 of india. ..... commissioner of wealth tax, (central) calcutta [air1966sc1370: (1966) 2 scr688 704 : (1966) 59 itr767 that the income tax act is a permanent act while the finance acts are passed every year and their primary purpose is to prescribe the rates at which the income tax will be charged under the income tax act. ..... the nature of alteration of duty by way of the finance act has been considered in the case of the madurai district central co-operative bank ltd. v. ..... 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 ) as unconstitutional. .....
Tag this Judgment!Court : Karnataka
..... once 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. ..... 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. ..... 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:1. ..... the 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 of india. ..... commissioner of wealth tax, (central) calcutta [air1966sc1370: (1966) 2 scr688 704 : (1966) 59 itr767 that the income tax act is a permanent act while the finance acts are passed every year and their primary purpose is to prescribe the rates at which the income tax will be charged under the income tax act. ..... the nature of alteration of duty by way of the finance act has been considered in the case of the madurai district central co-operative bank ltd. v. ..... 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 ) as unconstitutional. .....
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