Court : Kerala
Reported in : AIR1964Ker18
..... having regard to the provisions of the finance bill, 10 of 1961, read with the provisions of the provisional collection of taxes act, 1931, the provisions of the finance act, 14 of 1961, and the relevant provisions of the central excises and salt act, 1944, if under the relevant items the articles of the petitioners are liable for excise duty, then the petitioner can have no answer to the demand made under ext. p 1. ..... in the bill, there was a declaration under the provisional collection of taxes act, 1931 to the following effect :'it is hereby declared that it is expedient in the public interest that the provisions of clauses 11, 12, 13 and 15 of this bill shall have the imme-diate effect under the provisional collection of taxes act, 1931. ..... under section 4(2) of the provisional collection of taxes act, 1931, i have already shown that a declared provision ceases to have the force of law under the provisions of the said act when it comes into operation as an enactment with or without amendment. ..... before 1 consider the stand taken by the parties in these proceedings it is desirable to advert to some of the provisions ot the provisional collection of taxes act, 16 of 1931. ..... i will have occasion to refer to this aspect when i deal later with some of the provisions of the provisional collection of taxes act 1931.6. ..... the provisional collection of taxes act will certainly assist the revenue for sustaining the demand under ext. .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(17)ECC371; 1987(31)ELT696(Bom)
..... firstly, there is a challenge to the said provisional collection of taxes act, 1931 on the ground that the same is ultra vires of article 14 and 19 of ..... of the provisional collection of taxes act, 1931 are as follows ..... to contain a declaration as contemplated under the provisional collection of taxes act, 1931 and it was declared that it was expedient in the public interest that the aforesaid provisions (inter alia of clause 46) of the said bill would have immediate effect under the said act. ..... necessary for me to go into the question of constitutionality of the provisions of the provisional collection of taxes act, 1931 at all.8. ..... as contained in para 1 of the third schedule of the said bill, item (vi) is ultra vires the section 3 of the provisional collection of taxes act, 1931. ..... contention that in any event, the declaration made by the government, when the finance bill was introduced on june 18, 1980 itself was ultra vires the provisional collection of taxes act, 1931. ..... if, therefore, the declaration was clearly ineffective in law, certainly the collection of taxes during the said period till the act received the assent of the president would be without the authority of law and, therefore, the department is bound to refund the said ..... -company, therefore, contended that the said declaration was not valid, and, therefore, till the president gave his assent to the said act, on august 25, 1980, it was not open to the excise department to recover any excise duty on the basis of the said .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1997(94)ELT18(SC); (1997)11SCC266
..... learned counsel for the respondents submitted that the aforesaid judgments were distinguishable because the provisions of sections 4 and 5 of the provisional collection of taxes act, 1931, applied and that, since the finance act had not been passed levying duty on the said goods at the rate of 8 per cent, ad valorem, the duty collected for the period during which the finance bill was pending was refundable. 4. ..... ) had been issued under the provisions of the provisional collection of taxes act, 1931; that this notification had been withdrawn when notification dated 21st april, 1982, restoring total exemption was issued and the finance act passed; and, therefore, the duty paid at the rate of 8 per cent, ad valorem as aforestated was refundable. ..... the provisions of the provisional collection of taxes act, 1931, have no application. 6. ..... section 4 of the provisional collection of taxes act, 1931, states that a declared provision shall have the force of law immediately on the expiry of the day on which the bill containing it is introduced. ..... where a declared provision ceases to have the force of law, collections made on the basis thereof have to be refunded under the provisions of section 5. 5. ..... it also states, as learned counsel for the respondents emphasised that a declared provision shall cease to have the force of law under the provisions of the act on the expiry of the 75th day after the day on which the bill containing it is introduced. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1997(57)ECC245; 1996(87)ELT577(SC); JT1997(10)SC368; 1996(7)SCALE719; (1997)2SCC220; [1996]Supp7SCR664
..... the said bill contained the following declaration:declaration under the provisional collection of taxes act, 1931.it is hereby declared that it is expedient in the public interest that the provisions of clauses 43, 44, 45, 46, 47, 49, 50, 51, 52 and 53 of this bill shall have immediate effect under provisional collection of taxes act, 1931 (16 of 1931).7. ..... the provisional collection of taxes act, 1931, (the said act) is an act 'to amend the law providing immediate effect for a limited period of provisions in bills relating to the imposition or increase of duties of customs or excise'. ..... this appeal relates to the provisional collection of taxes act, 1931.2. ..... or excise, the central government may cause to be inserted in the bill a declaration that it is expedient in the public interest that any provision of the bill relating to such imposition or increase shall have immediate effect under this act.under the provisions of section 4 a declared provision has the force of law immediately on the expiry of the day on which the bill containing it is introduced and it ceases to have the force of law under the provisions of the ..... it proposed, in clause (49), the amendment of the first schedule to the central excises act in the manner specified in the third schedule thereto. ..... by making the declaration under the said act the imposition or increase becomes effective upon the introduction of the bill. .....
Tag this Judgment!Court : Delhi
Reported in : 102(2003)DLT478; 2003(160)ELT30(Del)
..... rule (1) of rule 8 of the central excise rules, 1944, read with sub-clause (4) of clause 50 of the finance bill, 1982, 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 hereby exempts sugar, described in column (1) of the table below and falling under sub-item (1) of item no. ..... one out of the various meanings of a word, regard must always be had to the context as it is a fundamental rule that 'the meanings of words and expressions used in an act must take their colour from the context in which they appear'. ..... speaking for the court said: 'in the utilities, tax and economic regulation cases, there are good reasons for judicial self restraining if not judicial deference ..... 1 of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty of excise and special duty of excise livable thereon as is specified in corresponding entry in columns (a) and (3) of ..... when there is a valid law requiring the government to act in a particular manner the court ought not to, without striking down the law, give any direction, which is not in ..... said: 'no scheme of taxation, whether the tax is imposed on property, income, or purchases of goods and services, has yet been devised which is free of ..... 258-59): 'when a word is not defined in the act itself, it is permissible to refer to dictionaries to find out the general sense in which that word is .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1006; [1962]Supp2SCR1
..... section 3 of the provisional collection of taxes act, 1931 (act xvi of 1931) enacted 'where a bill introduced into the indian parliament provided for the imposition or increase of a duty of excise the central government might cause to be inserted in the bill a declaration that it was expedient in the public interest that any provision of the bill relating to such imposition or increase shall have immediate effect under this act'. ..... collected from the appellants by virtue of the finance bill under the provisions of the provisional collection of taxes act, 1931. ..... as a result of the operation of sections 3 & 4 of the provisional collection of taxes act (act xvi of 1931) the duty became leviable as from the date of the introduction of the bill. ..... the contention of the appellant company is that the act which authorises the assessment, levying and collection of sales tax on inter-state trade contravenes and constitutes an infringement of art. ..... a taxing authority will not ordinarily impose such a duty, because it is much more convenient administratively to collect the duty (as in the case of most of the indian excise acts) when the commodity leaves the factory for the first time, and also because the duty is intended to be an indirect duty which the manufacturer or producer is to pass on to the ultimate consumer, which he could not do if the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)
..... of duty of excise leviable under the said additional duties of excise (textiles and textile articles) act, or the national calamity contingent duty leviable under section 136 of the finance act, 2001 as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; respectively, on any final products manufactured by the manufacturer or for payment ..... duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; andiii. ..... duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; vi. ..... (5) notwithstanding anything contained in sub-rules (1), (2) and (3), credit of the whole of service tax paid on taxable service as specified in sub- clause (g), (p), (q), (r), (v), (w), (za), (zm), (zp), (zy), (zzd), (zzg), (zzh), (zzi), (zzk), (zzq) and (zzr) of clause (105) of section 65 of the finance act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1966Cal101
..... to pay excise duty on patent and proprietaiy medicine, as defined in the dings act, became an enforcible liability under the provisional collection of taxes act 1931, as soon as the finance pill 1961 was introduced in the parliament. ..... 3 of the provisional collection of taxes act, was made in the finance bill 1961, in the following language,'it is hereby declared that it is expedient in the public interest that the provisions of clauses ii, 12, 13 and 15 of the bill shall have immediate effect under the provisional collection of taxes act, 1931.'6. ..... act until april 29, 1961, the central government was entitled to make the provisions of clause 13(g) item 14e of the bill operative with immediate effect, under powers conferred upon it by the provisional collection of taxes act, 1931. ..... in order to make the provisional collection of excise duty on 'patent or proprietary medicines', manufactured by the petitioner company effective, it is alleged in paragraph 5(b) of the affidavit-in-opposition, the central government decided as follows:'that stocks of newly excisable commodities at the midnight of ..... enactment in an amended form before the expiry of the 'sixtieth day' after the date on which the bill containing it was introduced refunds' shall be made of all duties collected which would not have been collected if the provisions adopted in the enactment had been the declared provisions; provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed .....
Tag this Judgment!Court : Delhi
Reported in : ILR1982Delhi1008
..... the bill also contained a declaration under the provisional collection of taxes act, 1931 according to which the tax was livable with effect from 16-4-1982 the government of india issued a notification on 16-4-1982 and flashed messages to give effect to these ..... 40 of 1982 and the notification dated 16-4-1982, and the provisional collection of taxes act, 1931 and the form of bill of entry which including the landing charges in assessable value be declared as ultra virus and unconstitutional and vocative of article 19(1)(g)(6), 265 and 300a; (2) directions be issued to the respondents to release the goods ..... customs tariff (amendment) bill was presented to parliament on 15-4-1982 and though it was enacted on 11-5-1982, it came into force with effect from 16-4-1982 in view of the provisional collection of taxes act, 1931. ..... i, thereforee, direct that pending decision of the writ petition, the respondents shall notwithstanding the order of 19-6-1982 under section 132a of the income-tax act, allow the petitioner to carry the goods in question on the following conditions :- (1) upon levy of customs duty at 230% on the value computed at the rate of ..... the income-tax authorities also got suspicious upon receiving information that vinod kumar has been importing stainless steel worth crores of rupees in different names over several years and escaped income tax and wealth tax and made an order under section 132a of the income-tax act directing the assistant collector not to release the .....
Tag this Judgment!Court : Mumbai
Reported in : 1978(2)ELT680(Bom)
..... in respect of this item 22b a declaration was made under the provisional collection of taxes act, 1931 to the effect that it was expedient in the public interest that the provisions inter alia of the said item should have immediate effect, that is, the rate of duty prescribed by item 22b for textile fabrics ..... the finance bill was introduced in parliament on february 29, 1956 and it contained a declaration under the provisional collections of taxes act, 1931 by reason of which inter alia the said item no. ..... came to the conclusion that the question whether the goods in question were manufactured or produced prior to february 29, 1956 or later was no consequence inasmuch as when an item was introduced in the first schedule to the said act the levy of excise duty automatically attached itself and the proper period or stage for collection was alone to be looked at and that for that purpose the rules afforded considerable guidance regarding when exactly the duty was ..... the respondents, however, submitted that from the very nature of excise, a duty of excise was levied only on the manufacture or production of goods and that any other stage which might be provided for under the act was merely the stage at which the amount of duty was to be collected and not the point of time at which the duty was attracted. ..... he observed, 'but there can be no reason in theory why an excise duty should not be imposed even on the retail sale of an article, if the taxing act so provides'. .....
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