Court : Andhra Pradesh
Reported in : 1982(10)ELT214(AP)
..... paid as sales tax by the assessee, but had spent them away in the ordinary course of business of the state would not make any difference to the position and under the plain terms of section 72 of the contract act, the assessee would be entitled to recover back the money paid by him to the state under mistake of law and that equitable consideration could scarcely be imported when there was a clear and ..... rule was omitted by the central excise (fifteenth amendment) rules, 1980 by reason of insertion of section 11-b in the act by finance (no. ..... writ petition was disposed of along with a batch of writ petitions filed by some other assessees in which the scope of section 4 of the central excise and salt act, 1944 as amended by the central excise and salt (amendment) act, 1973 which came into force on 1-10-1975, was canvassed. ..... their lordships of the supreme court held that the payment of tax was one made under a mistake within the meaning of section 72 of the contract act and so the government to whom the payment was made by mistake was bound to repay it and that the high court had, in exercise of its ..... of the high court while holding that the cost of packing of cement in gunny bags was not includible in the assessable value of cement under section 4 of the central excises and salt act, 1944, also directed refund to the assessees, the amounts of excise duty paid by the assessee under protest. ..... also be noted that under sub-section (5) of section 11-b of the act inserted by finance (no. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]171ITR224(AP)
..... 'whether, on the facts and in the circumstances of the case, the salary of the manager and the steno engaged in export activities was entitled weighted deduction under sub-clause (iii) of section 35b(1)(b) of the income-tax act, 1961, after verification of the claim by the income-tax officer to the extent that the salary related to export services ? ..... ' this question has to be answered in favour of the revenue and against the assessee in the light of the amendment to section 35(2)(iv) brought in with retrospective effect from april 1, 1962, by the finance (no. ..... so far as the 8th question is concerned, the tribunal has not decided the matter finally but has merely remitted the matter to the income-tax office to verify the assessee's claim under section 35b(1)(b) of the act and to allow the weighted deduction if it is founded entitled to it. ..... the second question, also referred at the instance of the assessee, is : 'whether surtax payable by the assessee for the year under the companies (profits) surtax act, 1964, is deductible or is otherwise to be reckoned in arriving at the total income of the assessee for the assessment year 1973-74 ? ..... 2) act, 1980. ..... but we find that in the decisions which have taken a contrary view, the decision of the supreme court in empire jute company's case : [1980]124itr1(sc) was not considered. ..... on the 7th question again, the decision of the supreme court in the case of empire jute company [1980] 124 itr is relevant. ..... cit : [1980]124itr1(sc) . 8. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)
..... refund has been made before the commencement of the central excise and customs laws (amendment) act, 1991, such application shall be deemed to have been under this sub- section as amended by the said act and the same shall be under this sub-section as amended by the said act and the same shall be dealt with in accordance with the provisions of sub-section (2) as substituted by that act : provided further that the limitation of six months shall not apply where any duty ..... the expression `appointed day' is defined in clause (a) of section 131c to mean the date of coming into force of the amendments to the customs act specified in par i of the fifth schedule to the finance (no. ..... it may be appropriate to notice here that section 11b was inserted initially by the amendment act 25 of 1978 with effect from 11-7-1980. ..... the amendment came into force on 21-8-1980 and as on that day the revision was pending before the government of india, under sub-section (2) of section 131b, it stood transferred to the cegat. ..... 2) act, 1980 (act 44 of 1980). ..... 2 act, 1980 (act 44/80) in sub-section (1) of section 11b for the words 'from the date of payment of duty' the words 'from the relevant date' were substituted. ..... a refund application before the assistant collector of central excise the 1st respondent herein, who admitted part of the claim and rejected the claim for the period above-referred to as being barred by time in july, 1980. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1988)72CTR(AP)160; [1989]175ITR593(AP)
..... section 1(2) of the finance (no.2) act of 1980, sub-section (9) is introduced from april 1, 1980, and view of section 4 of the act will apply to the assessment years commencing after april 1, 1980 ..... these writ petitions is for a declaration that the amendment inserting sub-section (9) to section 171 of the income-tax act, 1961, by the finance (no. ..... in view of the positio n that the amendment does not apply to the assessment year 1979-80, the income-tax officer is not justfied in invoking sub-section (9) of section 171 for ignoring the partial partition claimed by the petitioners during the assessment year 1979-80 on the ground that it was effected after december ..... section 1, sub-section (2), this amendment has retrospective effect from 1st day of april, 1980 ..... relevant, reads as follows (see [1980] 123 itr 158) : 'this amendment will take effect from 1st april, 1980, and will accordingly apply in relation to the assessment year 1980-81 and subsequent years.' 12. ..... because of the aforesaid amendment, the income-tax officer is ignoring the earlier order passed by him under section 171 or to recognise the ..... 1978 may creat classification among assessees for the assessment year 1980-81, but we are not concerned with the same in this case, as we are concerned with the question whether the amendment applies to the assessment year 1979-80. ..... assessment years, there is so question of fabrication due to the knowledge of the amending bill because the returns must have been filed in an earlier year. 14. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]162ITR881(AP)
..... parliament amended and incorporated sub-section (1a) to section 80j by the finance (no. ..... the question is as follows : 'whether, on the facts and in the circumstances of the case, the loans from approved financial institutions are 'capital' employed for the purpose of computation of relief under section 80j of the income-tax act, 1961, read with rule 19a of the income-tax rules, 1962 ?' 2. ..... learned counsel for the assessee since, at the outset, stated, that under sub-section(1a) of section 80j, he has little to argue in support of the reference and, therefore, the question is answered against the assessee and in favour of the revenue ..... 2) act of 1980, with effect from april 1, 1972. 3 ..... the above reference under section 256(1) of the income-tax act, 1961, is made to this court, at the instance of m/s ..... the second limb of the argument is submitted with reference to sub-section(2) of section 254 of the income-tax act, 1961. ..... the two facts of the argument are suggested for not relying on sub-section(1a) incorporated in section 80j of the act. 4. ..... cit : [1982]138itr385(ker) where sub-section(1a) of section 80j was considered. ..... rule 19a referred in the question was held by this court in a writ petition as ultra vires the income-tax act, 1961, in warner hindustan ltd. v. ..... (1a) to section 80j whilst making the reference for it was not in the statute and, therefore, this court in answering the question cannot have recourse to that ..... (1a) of section 80j, in answering the ..... ito : [1980]123itr638(all) .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(1)ALD563; 2000(1)ALT558
..... aluminium's case (supra), it was a case where kerala state electricity board consequent on amendment made to the central excise and salt act, section 36 of finance act imposing central excise on kerala electricity become liable to pay excise duty. ..... girls high school's case (supra) and after referring to the catena of decisions, the division bench observed asfollows:'when we look to the amendment act with the above principle in mind, we have no hesitation in holding that the enactment has in no way attempted to remove the defect in the earlier government orders or the enactment which has rendered its ..... thus, it is submitted that by virtue of the ordinance which was given retrospective effect from 10-1-1980, the petitioners are not entitled for the benefit of career advancement scheme by taking into consideration the ..... to overcome this memo dated 10-1-1980 and in the purported process of curing the defect, the present ordinance has ..... negatived by the learned single judge taking into consideration the memo issued by the government on 10-1-1980 and also rule 159 of a.p. ..... the ordinance was promulgated on 27th june, 1999 giving retrospective effect from 10-1-1980.17. ..... the government to remove the defectpointed out by the learned single judge in hanumantha rao's case (supra) and therefore the legislative power was invoked to cure the defect retrospectively with effect from 10-1-1980. ..... educational staff (regulation of pay) ordinance, 1999 which was given retrospective effect from 10-1-1980. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1987(32)ELT350(AP)
..... by the time the writ appeal came up for hearing before the bench, the parliament amended section 4 by finance act, 1982 (act no. ..... learned counsel for the assessee fairly conceded that because of the above explanation inserted by the finance act of 1982 with retrospective effect from 1-10-1975 the assessee's contention is no longer tenable'. ..... the bench also rejected the argument that the explanation cannot override the principle set out in sub-clause (ii), by saying that, after the amendment, the explanation and sub-clause (ii) will have to be read together and if so read, there can be little doubt that what can be deducted from the 'cum-duty' price is only the actual amount of excise duty ..... on such goods equal, to any duty of excise already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty of excise computed with reference to the rate specified in such act in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other case, the duty of excise computed with reference to the rate specified in such ..... assistant collector, central excise - 1980 elt 210 was appealed against by the department in writ appeal no. ..... assistant collector, central excise, rajahmundry and another - 1980 elt 210 (a.p. ..... 181/1980, etc. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1997)145CTR(AP)97; [1997]227ITR52(AP)
..... it may be recalled that before substitution of section 17 by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, the assessing officer could issue a notice under section 17 under three circumstances namely, (i) failure to file a return, (ii) failure to disclose full particulars and, (iii) as a consequence of any information in his possession which led to a belief that the wealth taxable to tax ..... was received for this representation, the trustees have filed these writ petitions challenging the jurisdiction of the assistant commissioner of wealth-tax to issue the notices under section 17 of the act.in the counter-affidavits filed on behalf of the revenue, it is submitted that similar assessments under section 17 have been upheld by the tribunal and the trustees themselves had filed such returns for the first three years 1980-81 to 1982-83. ..... separate returns for the assessment years 1980-81 to 1982-83 in respect of the liability under section 21(1a) for the residue. ..... 281 (see [1981] 131 itr 4), dated september 22, 1980, clearly stated that the amendment was being made to get over the difficulty caused by the interpretation placed by the supreme court in ..... , though the trustees who included the additional secretary to the government of india, finance ministry, were the same, it was as if there was a separate trust in respect of each of the beneficiaries, and, therefore, separate assessments had to be made under section 21(4) in respect of each such beneficiary. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1998)146CTR(AP)520; [1998]230ITR335(AP)
..... the finance act, 1968, with effect from april 1, 1968, and it was on the statute book till it was omitted by the direct taxes (amendment) act, 1987 ..... in association with any other person, any expenditure (not being in the nature of capital expenditure or personal expenses of the assessee) referred to in clause (b), he shall, subject to the provisions of this section, be allowed a deduction of a sum equal to one and one-third times the amount of such expenditure incurred during the previous year : provided that in respect of the expenditure incurred after the 28th day ..... ravi, learned counsel appearing for the assessee-respondent, has argued that the union of india, with a view to promote the export, have amended the reserve bank of india act, 1934, and framed the export credit (interest subsidy) scheme, 1968 (for short 'the scheme'), to provide various incentives to exporters, therefore, the ..... 'packing credit' is defined in the export credit (interest subsidy) scheme, 1968, to mean : 'any loan or advance granted or any other credit provided by an institution to an exporter for financing the purchase, processing or packing of goods, on the basis of letters of credit opened in his favour by an importer of the goods outside india, or a confirmed and irrevocable order for the ..... since the question arises out of the order of assessment for the year 1980-81, it would be necessary to refer to the said provision, as it stood then, in so far as it ..... to the assessment year 1980-81 and arises out .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1995]216ITR232(AP)
..... whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the right to wear the jewellery is not an asset so as to be assessed under section 21(1) of the wealth-tax act, 1957, in the hands of the trust representing the beneficiary, even after the retrospective amendment of section 5(1)(viii) of the wealth-tax act, 1957, by the finance (no. ..... the revenue filed applications under section 27(3) of the wealth-tax act, 1957, to refer the following questions for opinion : '1. ..... 67 of 1969, dated november 5, 1971, held that the right to wear jewellery was not an asset within the meaning of section 2(e) of the wealth-tax act and, therefore, the same was not taxable under section 21(1) of the act. ..... , on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the assessment orders of the wealth-tax officer passed for the assessment years 1976-77 to 1980-81 are bad in law for assessing the beneficiary's life interest in the jewellery under section 21(1) of the wealth-tax act, 1957 2. ..... we, therefore, agree with the tribunal that neither the interest of the sahebzadi in the jewellery fund nor her interest in the shares fund is an asset within the meaning of the wealth-tax act. ..... 2) act, 1971 ?' 2. .....
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