Judgment Search Results Home > Cases Phrase: mulki rules act 1972 Page 5 of about 162,740 results (0.224 seconds)

Vashist Ispat Product and Lakshmi Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(117)ECC434

..... this shady instruction 5 was wholly uncalled for and is contrary to the scheme of the act and the rules, and is capable of perpetrating mischief and fraud by shielding the names of the real persons who are engaged in the manufacture of excisable goods and are required to be registered under section 6 of the act read with rule 9 of the central excise rules, 2002, which refer to the registration of the person who produces or manufactures the excisable goods ..... only a person living or juristic can be registered for the purposes of the act and will be liable to assessment and payment of duty irrespective of any name/names that he may adopt for doing the proprietory business.all the excise registrations and assessments under the act and the rules are required to be done in the name(s) of the persons concerned even when they run their proprietory business in different ..... in view of the substantive provisions of section 6 of the said act and rule 9 of the said rules, instruction no.5 in the proforma application form a1 is ultra vires the scope of the said statutory ..... thus, none of the provisions of the act or the rules warrants recognition of mere sole proprietory name as manufacturer or assessee, who would be liable to pay the ..... the scheme of the said act and the rules contemplates, registration and assessment of individuals or juristic persons, and not of mere business names of sole- ..... separately dealt with under sub-rule (2) and penalty in terms of section 11-ac of the act is prescribed. .....

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

..... tanned outside the state is on their sale price while the tax on hides or skins tanned within the state, though ostensibly on their sale price, is, in view of the proviso to clause (ii) of sub-rule (2) of rule l6, really on the sale price of these hides or skins when they are purchased in the raw condition and which is substantially less than the sale price of tanned hides or skins ..... of goods into a local area for consumption, use or sale therein , they wanted to express by the words local area primarily area in respect of which an octroi was leviable under item 7 of the schedule tax rules, 1920-that is, the area administered by a local authority such as a municipality, a district board, a local board or a union board, a panchayat or some body constituted under the law ..... or evocative or can reasonably bear meaning more than one, it would be legitimate for the court to go beyond the literal confines of the provision and to call in aid other well recognised rules of construction such as legislative history, the basic scheme and framework of the statute as a whole, the object sought to be achieved and the consequence flowing from the adoption of one in preference ..... , it could not but have been present to the minds of the framers that the expression octroi which was used in the devolution rules had been replaced subsequently in entry 49 of list ii in the government of india act of 1935 with a description rather than label : the label being descriptive of the entry of goods into a ..... [ ..... [ .....

Shreeram Mills Ltd. and Another Vs. Union of India and Others

Court : Mumbai

Reported in : 1982(10)ELT457(Bom); [1982]138ITR823a(Bom)

..... contention of the learned counsel for the petitioners is that it is not open by virtue of the rule-making power under rule 8 of the central excise rules to issue notification under the central excise act and the rules thereunder giving retroactive or retrospective effect thereto, if this is the correct position in law then the consequence follows that the respondents herein were not entitled to issue to the petitioners the ..... of the second proviso, in so far as it would operate on goods which were produced prior to july 15, 1977 in a composite mill from wholly-exempted cotton yarn of cellulosic yarn, to this limited extent, is ultra vires the rule-making power of the central government under the central excises and salt act inasmuch as it seeks to give retrospective effect to duty on such cellulosic spun yarn and cotton yarn. ..... the light of the ratio of the supreme court ruling in cannanore mills' case and the gujarat high court ruling in arodaya's case based inter alia on the said ruling of the supreme court, it would not be just to ask the petitioner to nevertheless first go through and complete the route from caesar to caesar under the central excises and salt act before coming to this court under article 226 of ..... rule-making authority had not been vested with the power under the central excises and salt act to make rules ..... are putting upon clause (b) of the impugned proviso is in consonance with the scheme of the central excises and salt act and the rules made thereunder.... .....

Gowri Industries Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1993KAR3153; 1993(4)KarLJ604

..... power may be taken away as and when the central government makes an order under section 18-g as held in tika ramji's case.quite obviously, so far, while fixing the price of rectified spirit purporting to act under rule 17 of the state rules, state actually acted in accordance with the ethyl order or it may have acted on the ground that state had the exclusive privilege to deal in rectified spirit under entry 8 of list ii which was never questioned.28 ..... . in the instant case, on the issuance of ethyl alcohol (price control) order 1971, (for short, referred to as 'ethyl ordey), state lost its independent power to act under rule 17 to fix the price of ethyl alcohol, because the price to be charged for ethyl alcohol has to be only according to the said order in respect of three categories mentioned in the table' attached to clause (2) of ..... .'tika ramji's case was referred at page 1291 while considering the argument that the central act provided for the rules to be on the lines of the state act and therefore, subject was occupied by the central law; the state contended that until the rules were made under the central act there was no repugnancy and in support of this proposition tika ramji's case was relied to point out that repugnancy must exist in ..... . granville austin in his 'the indian constitution, cornerstone of a nation' (1972 edition) said, at page 186:'the political structure of the indian constitution is so unusual that it is impossible to describe ..... . union of india (1972) 2 scr 526 .....

Sushant Elhence Vs. State of U.P. and Others

Court : Allahabad

Reported in : 1998(2)AWC1266

..... 33, in that event, it cannot be said that the legislation through executive exercise by the state in respect of a field it is not otherwise covered to be regulated for controlling an industry is incompetent when it propose to further the purpose and object of the act and rules so that molasses are not transported outside the state of uttar pradesh under the garb of transportation of khandsari molasses.34. ..... 4 scc 23(3, wherein it has been observed that :'when the rules as framed are intended to subserve the aims of the act, which was meant to consolidate the law relating to the forest produce, the transit thereof and the duty leviable thereon ; and hence those rules were meant to effectuate same or all these objects. ..... it does not come within purview of the said act and the permission is confined only with regard to rule 24 alone and not for any other purpose. ..... this interpretation fully reconciles the provisions of the act and the rules and thus the contingencies narrated in para 3 (h) and (i) of the counter-affidavit appear to be justified.27. ..... now let us examine whether khandsari molasses can be brought within the purview of rule 24 of the rules or in other words, the expression 'unless there is anything repugnant in the subject or-context' used in section 2 of the act, permits interpretation of 'any molasses' used in rule 24 to include 'khandsari molasses'.22. .....

The Kisan Sahakari Chini Mills Ltd. Vs. Union of India (Uoi)

Court : Allahabad

Reported in : 1992(58)ELT446(All)

..... he then submitted tha,t according to the central excise act and rules, a duty is payable only when the goods are removed for sale and since no such removal has taken place, no duty ..... 1990, however, an order has been passed by the assistant collector, central excise, bareilly under section 11a of the act confirming a demand in a sum of more than rupees twelve lacs on account of storage of molasses in kachcha pits. ..... is that since he had stored the molasses in kachcha pits after executing b-2 bond, no contravention of rules 9(1) and 49(1) was done and no duty can be demanded from them. ..... granted by the excise commissioner has no relevance or effect upon the liability to pay the central excise duty, which is governed by the provisions of central excise act and rules made thereunder. ..... sheera niyantran adhiniyam, 1964, and rules made thereunder provides for its distribution, allotment ..... alleged that the said storage is in contravention of rules 9(1) and 49(1) of central excise rules, 1944. ..... , 89 of 1990 and 1194 of 1989 orders under section 11a of the act have been passed. ..... dated 1-8-1988 issued by the central board of excise and customs, the non-duty paid molasses cannot be stored in kachcha pits and that it can be stored in kachcha pits only on payment of duty under rules 173-h. ..... the instructions issued by the collector, central excise and that if he wants to store the same in kachcha pits he has to pay the central excise duty in default of which appropriate action will be taken under rules. .....

Durairaj Mills Ltd. Vs. Deputy Cit

Court : Chennai

Reported in : (2001)72TTJ(Mad)799

..... :'the option of the assessee in the matter of grant of depreciation after the particulars were available is practically nil and it is the duty of the income tax officer to determine the total income under the act and if he finds there are particulars for the grant of depreciation, as an officer to determine the correct income of the assessee, he has jurisdiction to grant the depreciation even where the assessee has not desired the deduction ..... from assessment year 1970-71 onwards, the provisions of section 32 of the income tax act read with rule 5 of the income tax rules, 1962, do not have any provisions granting replacement of machinery as a revenue expenditure in the 1922 act read with rule 8, and in the 1961 act read with rule 5 upto assessment year 1969-70, however, replacement cost of certain machineries were granted allowance by way ..... thus in the light of the changed legal environment from assessment year 1970-71 wherein plant and machinery itself is the unit for consideration of allowances under sections 31 and 32 of the act, replacement of defective parts of a machinery with the objective of preserving and maintaining the machinery, though involving a substantial value is a revenue expenditure allowable under section 31 as current repairs whereas replacement/renewal of the entire ..... this is in contrast with the earlier provision (1922 act with rule 8 and rule 5 upto assessment year 1969-70), wherein replacement cost of certain machineries were granted allowance by way .....

T.N. Godavarman Thirumalpad Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

..... of forest land approval under the fc act will be obtained; ii) npv will be deposited as per the rates applicable for the use of forest/ non-forest land falling within the national park/wildlife sanctuary; iii) the mitigative measures and the other ..... the state shall arrange to have an industrial estate and take urgent steps to this effect and shall also take steps to see that there shall be appropriate amendment to the saw mills rules of 1991. ..... reserve forest area in the catchment of the project will be declared as national park/sanctuary; iii) the conditions imposed by this court are identical to the conditions on which the project has been cleared under the fc act and by the ibwl. ..... area treatment plan may be released in the respective bank accounts of the states/uts immediately for taking up site specific works already approved by the moef while granting prior approval under the forest (conservation) act, 1980. ..... act for the project has been granted inter alia on the condition that the entire area upstream of the lower subansiri project will be declared as national park/sanctuary; ii) the standing committee of the ibwl has .....

M/S Riga Sugar Company Limited. Vs. the State of Bihar, and ors.

Court : Patna

..... contrary, every notification issued or purported to have been issued under rule 4a of the bihar molasses (control) rules, 1955, before the commencement of this act shall be deemed to have been issued under section 8a read with the provisions of clause (f) of section 2 as amended by this act and shall be so interpreted and be deemed to be always to have been valid as if the provisions of section 2 and 3 of this act, were in force at all material time ,and accordingly anything done ..... realized by the state of bihar but for the period after the date of this judgment the state of bihar cannot levy the administrative charges under the impugned provisions of the act till a notification is issued afresh giving estimate of expenses likely to be incurred over regulation mechanism which alone can be realized as administrative charges even on approximate estimates. ..... the effect of section-4 of the validating act is to validate the notification issued under rule 4a of the bihar molasses (control) rules, 1955 (hereinafter referred to as the rules) and also to validate the administrative charges levied, collected or paid in pursuance of the said notification dated 22nd december, 1995 which has been validated retrospectively from ..... of rule making power under section 13(1) of the act, the state of bihar made certain rules in 1965 making provision for imposition of charges and fees through rules 4-a, ..... the rules and the levy were struck down because there was no legal sanction for such levy in the act .....

Hoshiar Singh Vs. Govt. Food Inspector Bhiwani and Another

Court : Punjab and Haryana

..... n.k.garg as pw3 have deposed that on 31.07.2002, the bottle samples were taken as per the complaint and they were sealed in accordance with the rules and as per the report from the public analyst, haryana, the same were found adulterated, which reads as under: 1. ..... the petitioner stands convicted under section 16(1)(a)(i) of the prevention of food adulteration act, 1954 and sentenced to undergo rigorous imprisonment of six months and to pay a fine of `1,000/-. ..... the notice dated 13.01.2003 ex.pw2/a under section 13(2) of the act was sent to the petitioner by registered post vide receipt no.ex.pw2/b dated 13.01.2003. ..... the food inspector demanded a sample of co.milk by giving him notice in writing on form vi, prescribed under the prevention of food adulteration rules, 1955. ..... revision no.3124 of 2009(o&m) [3].charge evidence, the petitioner was charged under section 16(1) (a)(i) of the act. .....