Court : Allahabad
Reported in : (2009)20VST960(All)
..... he further submitted that section 9 of the central sales tax act, 1956 has been amended by the finance act, 2000 with retrospective effect and in view of the amendment, the interest can be demanded under the central sales tax act. ..... he submitted that the amendment made under the central sales tax act by the finance act, 2000 with retrospective effect has been upheld by the division bench of this court in the case of kajaria ceramics limited v. ..... [2009] 20 vst 964 (all) [app] : [2003] uptc 750, in which the validity of the finance act, 2000 by which section 9(2b) has been inserted with retrospective effect has been upheld. ..... , which was consumed also by the said purchaser, the tribunal was not justified in treating the sale of bone meal as crushed bone on the basis of the subsequent letter dated may 14, 1994 after the consumption of the goods?4. ..... 31/300/787 dated may 14, 1994 in which it has been confirmed that during the years under consideration they have purchased 3/8', 5/8' size of bone from the applicant. ..... the tribunal further held that the letter dated may 14, 1994 written by m/s. ..... in first appeal and also by the tribunal on the basis of statement of abdul habib at the time of survey dated september 2, 1992; the stock of crushed bone found at the time of survey and the letter dated may 14, 1994 written by m/s. ..... in the letter dated april 15, 1994 m/s. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All84
..... sub-section (2) of section 7 of the finance act, 1951, further provides that:'(2) the amendments made in the central excise and salt act, 1944, by sub-section (1) shall be deemed to have had effect on and from the first day of march, 1951, and accordingly. ..... .'in reality, the amendments of the first schedule of the central excise and salt act made by sub-section (1) of section 7 or the finance act, 1951, did not become eaw until 28-4-1951, but parliament has expressly stated that they are to be treated as if they had become law on the preceding 1st march ..... . he has contended, first, that when sub-section (2) of section 7 speaks of 'amendments' made in the central excise and salt act of 1944 by sub-section (1) all that referred to is additions to or deletions from the list of dutiable articles, variations in the rate of existing duty being excluded, and that in consequence section 7(2) gives retrospective effect only to the change in the schedule effected by section 7 (1)(a).we may say at once that we can see no ground for restricting the meaning of the term 'amendment' in the manner suggested by learned .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)
..... the petitioners are also covered by the order dated 8.12.1998 notwithstanding the fact that the show cause notices has been adjudicated upon in relation to the co-notices as well as the declarant under section 90(1) of the finance act, 1998.13. now the matter has been finally decided by the apex court in the case of union of india and ors. v ..... be not recovered from them under rule 9 (2) of the rules and a penalty be not imposed under section 11a of the central excise act, 1944 said parries were also required to state why the seized goods valued at rs. ..... vadodara, (supra) relied upon by the appellants, held that under the provisions of rule 209-a of the central excise rules before penalty is imposed a conscious knowledge to the fact that the goads are liable to confiscation is ..... with section 11a of central excise act, 1944 ..... m/s wilson diesel (p) ltd, were also required to show cause why penalty be not imposed on them under rule 173-q and rule 209-a of central excise rules, 1944, defence reply was submitted on behalf of all the parties.3. ..... show cause notice dated 25th september, 1989 was issued by the collector, central excise, kanpur to m/s india casting company, m/s generators and alternators india,, wilson diesel (pvt) ltd ..... against the order passed by the collector, central excise, dated 03.06.1993, appeal was filed by all the aggrieved parties ..... the officials of directorate general of ann evasion (central excise), new delhi searched the business premises of m/s india casting company, .....
Tag this Judgment!Court : Allahabad
Reported in : 1987(12)ECC75; 1987(11)LC496(Allahabad); 1987(28)ELT234(All)
..... these rules have been amended by section 51 of the finance act, 1982, the relevant portion whereof reads as under :-'51 ..... authority, -(a) all duties of excise levied, assessed or collected or purporting to have been levied, assessed or collected before 20th day of february, 1982 on any excisable goods under the central excises act, shall be deemed to be, and shall be deemed to have ..... of india (1982) excise law times 937 by this court that any by-product or intermediate or residual product in the manufacture of particular goods will be covered by the word 'production' as it finds place in section 3 of the central excises and salt act and that the said word obviously refers to finished and semi-finished articles made from raw materials. ..... (2) any action or thing taken or done or purporting to have been taken or done before the 20th day of february 1982 under the central excise act and the central excise rules, 1944 shall be deemed to be, and to have always been for all purposes, as validly and effectively taken or done as if the amendments referred to in sub-section (1) has been in force at all material times and, accordingly notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]83ITR895(All)
..... it will thus be seen that the only effect of making a provision like that of section 81 of the act is that the income-tax authorities will have to compute the income-tax in respect of the total income of the petitioner (including surcharge and the additional surcharge calculated in the manner provided in the finance act of 1963) and from that an amount equal to the income-tax calculated at the average rate of income-tax on the amount of which no income-tax ..... additional surcharge levied under the finance act of 1963, not being income-tax as contemplated by section 81 of the income-tax act, 1961, the petitioner is not exempt from ..... is in pursuance of this provision that the central legislature enacts finance acts from time to time. ..... section 4 of the income-tax act, 1961, provides that where any central act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with and subject to the provisions of the income-tax act, 1961, in respect of the total income of the previous year or previous years, as the case may be, of every ..... according to section 4 of the income-tax act, 1961, the central legislature has to pass a separate act providing for charge of income-tax for any assessment year at the rate or rates mentioned ..... rates and conditions for computation of income-tax are provided in the various finance acts which are passed by the central legislature from time to time.8. .....
Tag this Judgment!Court : Allahabad
Reported in : 1985(19)ELT68(All)
..... 13/66 of 1978 dated 26th december, 1978 passed by the government of india under section 36 of the central excises and salt act, 1944 rejecting the revision application of the petitioner filed against the order of the appellate collector, central excise, new delhi, dated 30th january, 1976 in appeal no. 69-c.e. ..... 15a of the first schedule of the central excises and salt act, 1944, from payment of excise duty in a case where such articles were produced out of plastic on which the duty of excise or the additional duty under section 2a of the indian tariff act, 1934, as the case may be, had already been ..... prior to the enforcement of the finance act of the year 1975, the position was that whereas excise duty was payable on the manufacture of articles made of plastics all sorts under tariff item ..... they have accordingly contended that the goods in question are assessable under tariff item 15a(2) and not under central excise tariff item 68.government of india observe that central excise item 15a (2) does not cover articles like torches as indicated by the illustration after word 'including ..... thus prior to coming into force of the finance act of the year 1975, there was no provision for charging excise duty on the manufacture of brass and aluminium torches which admittedly were not made out of plastic ..... 15a(2), the superintendent, central excise allahabad, by his order dated 13th august, 1975, amended the said classification list and directed that as the article mentioned against column no .....
Tag this Judgment!Court : Allahabad
Reported in : 1983CriLJ744
..... ' it has been further held that 'the making of an application for revocation to the central government under section 11 of the act (which corresponds to section 14 of the national security act) is, therefore, part of the constitutional right a citizen has against his detention under a law relating to preventive detention. ..... contained in the provisions of revocation is a very important right from the angle of the detenu and the courts are to see that the proper procedure in that connection is observed,(v) our constitution being a federal constitution, the central government has been vested with over all supervisory powers and it must exercise those powers one way or the other and the matter should not be dealt with in a dilatory manner.18. ..... in that case the counsel for the detenu wrote a letter to the superintendent of central jail concerned on april 19, 1981, enclosing two representations, one of which was addressed to the secretary, union ministry of finance department, besides the other addressed to the joint secretary, home department, government of punjab, requesting that the signature of the detenu be obtained on both of them and they be forwarded to the appropriate authorities. ..... the president's secretariate received the representation before 9-12-1979 and it was forwarded to the finance ministry of the union government for necessary action on 9-12-1979 (the date '9-10-79' in the journal is misprint). .....
Tag this Judgment!Court : Allahabad
Reported in : [1966]62ITR262(All)
..... for the assessment year 1948-49 was possible to be made under the indian income-tax act as the indian income-tax act and the finance act of 1949 were only made applicable in respect of merged states as from the 1st april, 1949, and (2) that the central board of revenue or the commissioner of income-tax had no authority under section 2(11)(i)(b) of the income-tax act to issue any direction in respect of any previous year ending prior to the 1st april, 1949 ..... the two questions referred are :'(1) whether, on a true interpretation of the provisions of section 3(2) of the taxation laws (extension to merged states and amendment) act, 1949, and para. ..... section 3(1) of the taxation laws (extension to merged states and amendment) act, 1949, hereinafter referred to as the taxation laws act, 1949, extends certain taxation laws to merged states. ..... as a consequence of the merger, the central taxation laws were made operative in this state by the taxation laws (extension to merged states and amendment) act, 1949, hereinafter referred to as the taxation laws act, 1949.after the merger, for the relevant assessment year 1948-49, the assessee returned an income of rs. .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)200CTR(All)203; [2005]276ITR612(All)
..... it may be mentioned here that section 28(iiib) of the act which has been inserted by the finance act, 1990, with effect from april 1, 1967, provides that the case assistance (by whatever name called) received or receivable by any person against exports under any scheme of the government of india and section 28(iiic) provides that any duty of customs or excise repaid or repayable as drawback to any person against exports under the customs and central excise duties drawback rules ..... as a deduction :provided that where the assessee is a company, so much of the aggregate of--(a) the expenditure and allowance referred to in sub-clauses (i) and (ii) of this clause ; and(b) the expenditure and allowance referred to in sub-clauses (i) and (ii) of clause (c) of section 40,in respect of an employee or a former employee, being a director or a person who has a substantial interest in the company or a relative of the director or of such person, as is in excess of the sum of (one hundred and two thousand rupees) shall in no case be allowed ..... cit : [1994]208itr649(sc) the apex court has held that the expression 'allowance' in section 40(a)(v) and section 40a(5)(a)(ii) of the act takes in depreciation allowance and the ceiling on expenditure provided under these provisions applied also to depreciation allowance on all assets belonging to the employer-assessee used by an employee.14. .....
Tag this Judgment!Court : Allahabad
Reported in : 1986(7)ECC157; 1985(21)ELT646(All)
..... was a case in which the scope of section 51 of the finance act, 1982, whereby retrospective effect was given to the amendments made in rules 9 and 49 of the central excise rules, 1944, by the central excise (4th amendment) rules, 1982 came up for consideration. ..... the central excise (4th amendment) rules, 1982 read as follows :-'in exercise of the powers conferred by section 37 of the central excises and salt act, 1944 (1 of 1944) the central government hereby makes the following rules further to amend central excise rules, 1944 namely ..... 19-i(b) of schedule 1 to the act and also the central excise (4th amendment) rules, 1982, section 2(f)(v) reads :-'2(f) 'manufacture' includes any process incidental or ancillary to the completion of a manufactured product; ..... dealing with rules 9 and 49 as amended by the central excise (4th amendment) rules, 1982, it was held :-'on our reading of the amended rule utilisation of excisable goods even in a continuous process, so long as the goods are identifiable and capable of physical removal would attract duty whether in fact they are physically removed ..... counsel for the respondents with reference to the amendments made in rules 9 and 49 of the excise rules by the central excise (4th amendment) rules, 1982 relied on the observations made ..... 168 to the effect that the rule of interpretation is that when the legislature amends an act by deleting something which was there, then in the absence of an intention to the contrary the deletion must be taken to .....
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