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)
..... 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 first schedule to the customs tariff act ..... , 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said table, when imported into india, from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 45 of the said finance bill as ..... is in excess of the amount calculated at the rate of 20 per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned .....
Tag this Judgment!Court : Chennai
Reported in : 1988(17)ECC119
..... 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 first schedule to the customs tariff act ..... , 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said table, when imported into india, from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 45 of the said finance bill as is ..... in excess of the amount calculated at the rate of twenty per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned .....
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. ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 1944 (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed ..... this writ petition has been filed for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016. .....
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. ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 1944 (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed ..... this writ petition has been filed for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016. .....
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. ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 1944 (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed ..... this writ petition has been filed for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016. .....
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. ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 1944 (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed ..... this writ petition has been filed for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016. .....
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. ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 1944 (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed ..... this writ petition has been filed for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016. .....
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. ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 1944 (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed ..... this writ petition has been filed for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016. .....
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