Court : Supreme Court of India
..... authority.]. as noticed from the amended provision, it has been amended vide act 21 of 2009, act 2 of 2013 and finally by the finance (no.2) act, 2019. the challenge is essentially in respect of deletion of proviso vide finance (no.2) act, 2019 which provides that no search shall be conducted unless, in relation to the scheduled offence, a ..... conducted by the special court. this provision has undergone amendment vide act 20 of 2005, act 2 of 2013 and finance (no.2) act, 2019. in the present set of matters, we are essentially concerned with the provision as obtaining after act 2 of 2013 and the subsequent amendment vide finance (no.2) act, 2019. to begin with, clause (a) in sub-section ..... relating to a scheduled offence. 397108. the stipulation in clause (b) of sub-section (1) of section 44 has been amended vide act 20 of 2005, act 2 of 2013 and the finance (no.2) act, 2019. consequent to amendment of 2013, the clause (b) read thus: 44. offences triable by special courts. (1) notwithstanding .....
Tag this Judgment!Court : Supreme Court of India
..... disposed of by this common judgment. civil appeal (diary no.24399 of 2020) 2. delay condoned. 13. this appeal under section 35l(b) of the central excise act, 1944 (for short, the act 1944 ), as made applicable to the service tax by section 83 of chapter v of the finance act, 1994 (for short, the act 1994 ), is at the instance of the revenue ..... the sale of goods. on the other hand, service tax is leviable under the finance act, 1994 (as amended) on the provision of service and such levy is permissible under entry 97 of list i. 8.2 it is also well settled that there could be no overlapping of taxes as the taxing powers have been carefully split between union and ..... and is directed against the order no.50022/2020 dated 09 .....
Tag this Judgment!Court : Supreme Court of India
..... the advance ruling shall be binding on an applicant and on the concerned officer or jurisdictional officer in respect of the applicant. section 103(1a) inserted by the finance act, 2019, amplifies the scope of advance ruling, as provided therein. an advance ruling can become void in certain circumstances, which includes fraud or suppression of material ..... expired due to the interim order passed by the high court. moreover, a subsequent tender in regard to the product was granted to the writ petitioner. prayer nos. 2 and 3 have become infructuous. however, thereafter the court posed the question as to whether there was any flaw in the procedure adopted by the appellants. ..... by the first respondent (hereinafter referred to as the writ petitioner ) with the following directions: we, therefore, find it expedient to issue a direction to respondent no.2 namely, the general manager, diesel locomotive works, varanasi that if the gst value is to be added in the base price to arrive at the total price .....
Tag this Judgment!Court : Karnataka Dharwad
..... collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ direction, order quashing the order-in-original no.bel-excus000com-shd-002-2020-21 (cx) dated 08.01.2021 issued by respondent no.2, enclosed at annexure-a, as being ..... duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty ..... notes of the first schedule shall apply to the interpretation of this schedule. it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. the said contention of .....
Tag this Judgment!Court : Karnataka Dharwad
..... collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ direction, order quashing the order-in-original no.bel-excus000com-shd-002-2020-21 (cx) dated 08.01.2021 issued by respondent no.2, enclosed at annexure-a, as being ..... duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty ..... notes of the first schedule shall apply to the interpretation of this schedule. it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. the said contention of .....
Tag this Judgment!Court : Karnataka Dharwad
..... collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ direction, order quashing the order-in-original no.bel-excus000com-shd-002-2020-21 (cx) dated 08.01.2021 issued by respondent no.2, enclosed at annexure-a, as being ..... duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty ..... notes of the first schedule shall apply to the interpretation of this schedule. it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. the said contention of .....
Tag this Judgment!Court : Karnataka Dharwad
..... collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ direction, order quashing the order-in-original no.bel-excus000com-shd-002-2020-21 (cx) dated 08.01.2021 issued by respondent no.2, enclosed at annexure-a, as being ..... duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty ..... notes of the first schedule shall apply to the interpretation of this schedule. it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. the said contention of .....
Tag this Judgment!Court : Karnataka Dharwad
..... collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ direction, order quashing the order-in-original no.bel-excus000com-shd-002-2020-21 (cx) dated 08.01.2021 issued by respondent no.2, enclosed at annexure-a, as being ..... duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty ..... notes of the first schedule shall apply to the interpretation of this schedule. it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. the said contention of .....
Tag this Judgment!Court : Karnataka Dharwad
..... collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ direction, order quashing the order-in-original no.bel-excus000com-shd-002-2020-21 (cx) dated 08.01.2021 issued by respondent no.2, enclosed at annexure-a, as being ..... duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty ..... notes of the first schedule shall apply to the interpretation of this schedule. it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. the said contention of .....
Tag this Judgment!Court : Supreme Court of India
..... fund for welfare of employees in the year in which the liabilities are actually discharged (section 43b). the effect of the amendment brought about by the finance act, is that no deduction will be allowed in the assessment of the employer, unless such contribution is paid into the fund on or before the due date. due date ..... relevant fund or under the relevant provisions of any law or term of the contract of service or otherwise. (explanation to section 36 (1) of the finance act) 12.2. in addition, contribution of the employees to the various funds which are deducted by the employer from the salaries and wages of the employees will be taxed ..... of the circumstance that many assessees claimed deductions on the ground of their maintaining accounts on mercantile or accrual basis and failed to discharge the liability. consequently, by finance act 1987, section 2(24) (x), and section 36(1) (va) as well as second proviso to section 43b were inserted. from that date the statute treated employee's .....
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