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 : 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'. .....
Tag this Judgment!Court : Mumbai
Reported in : 1980CENCUS242D
..... by the finance bill of 1961 such dyes were inserted in first schedule to the central excises and salt act as item 14-d and the provisional collection of taxes act, 1931, was made applicable with the result that the said dyes manufactured after the midnight of 28th february, 1961 became liable to pay ad valorem excise duty of ..... since it appears to be conceded that non-standardised dyes are sold to individual customers, the revenue is expected to collect excise duty from the latter when they blend or pulverise such dyes (which are in lump or crystal form) into ..... the onus of proving whether the presence of an assessee in the taxable territories during certain period was an occasional or casual visit as contemplated by section 4a(a)(iii) of the income-tax act, 1922, was held to be on the assessee. ..... the division bench referred to the relevant provisions of the central excises and salt act, 1944 and the case law and held that 'the completion of the chemical process' in respect of ..... but that is quite different from saying that such dyes in lump or crystal form is not known in the market, and therefore, are not manufactured as contemplated by section 2(f) of the central excises and salt act, 1944 (see supreme court case of south bihar sugar mills ltd. ..... the petitioners stated that they have sold dyes derived from coal tar and coal tar derivatives in lumps and without pulverising or blending the same and relied on 15 invoices (being exhibit 'a' collectively) in support of their contention. .....
Tag this Judgment!Court : Mumbai
Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)
..... the learned counsel urged that though a declaration as prescribed by section 3 of the provisional collection of taxes act, 1931 was made by the government of india while introducing finance bill in the parliament, that declaration cannot enable the excise authorities to recover duty on the basis of the cost of printing and ..... section 3 of the provisional collection of taxes act, 1931 in the following terms : 'it is hereby declared that it is expedient in the public interest that the provisions of clauses 45, 46, 47 and 48 of this bill shall have immediate effect under the provisional collection of taxes act, 1931. ..... by the finance bill which subsequently became an act is not imposition or increase of the duty of excise and, therefore, the provisions of section 3 of the provisional collection of taxes act, 1931 are not applicable to the facts of the ..... the provisional collection of taxes act, 1931 was enacted for providing for the immediate effect for a limited period of provisions in bills relating to the imposition ..... the cost of printing and lacquering is to be included in the assessable value from the date of introduction of the bill in accordance with the declaration made under section 3 of the provisional collection of taxes act, 1931. ..... thakkar, learned counsel appearing on behalf of the respondents, submitted that if the amendment to the central excises and salt act, 1944 is found to be intra virus, still the respondents should be granted relief claimed under prayer d(1) which is .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(14)LC131(Bombay)
..... firstly, there is a challenge to the said provisional collection of taxes act, 1931 on the ground that the same is ultra vires of ..... provisional collection of taxes act, 1931 ..... 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. ..... of the third schedule of the said bill, item (vi) is ultra vires the section 3 of the provisional collection of taxes act, 1931. ..... 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. ..... go into the question of constitutionality of the provisions of the collection of taxes act, 1931, at all.8. ..... 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 ..... (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.it is clear in the present case, that all that the said purported changes have done, is to shift by means of an artificial definition, the said tubes from sub-item (e) to sub-item (f), and by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2007)(122)ECC193
..... in view of the provisions of provisional collection of taxes act, 1931. ..... 9c we agree with the contention of the appellants that the provisional assessment resorted in the present cases, is non est in law, and therefore in the ..... ordinarily would interpret the provisions in favour of a tax payer and against the revenue.the lacuna pointed out by the supreme court has been overcome by the amendment to section 9a(8) in 2004, by specifically borrowing the provisions of customs act, relating to determination of rate of duty.in the absence of any provisions relating to provisional assessment borrowed in section 9a(8) and in the absence of any provisions providing for provisional assessment for the purpose of levy and collection of anti dumping duty in sections 9a to ..... however, we find that section 18 of the customs act, 1962 relating to provisional assessment has not been borrowed, either explicitly or impliedly, even today, and therefore, cannot be applied for the purposes of assessment and collection of anti dumping duty.hence, the provisional assessment resorted to in the present case is non est in law. .....
Tag this Judgment!Court : Mumbai
Reported in : 1991LC771(Bombay); 1990(47)ELT325(Bom)
..... .explanation - for the purposes of this notification, 'free trade zone' has the same meaning an in explanation 2 to sub-section (1) of section 3 of the central excise and salt act, 1944 (1 of 1944) as inserted by clause 46 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. ..... any of the commodities specified in the schedule hereto annexed otherwise than as fuel, from the whole of the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944) :provided that any of the excisable goods having its flushing point below seventy-six degrees of fahrenheit's thermometer and not less then 7% by volume of which distils ..... duty on the goods imported from abroad would become leviable at the rates as per the proviso to section 3(1) of the central excises and salt act and not at the rate at which excise duty is leviable under the main sub-section (1) of section 3 ibid prior to the finance bill, 1982, notification no. ..... that it is necessary in the public interest so to do, hereby exempts all the goods covered by the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of the additional duty leviable thereon under section 3 of the second mentioned act, as is in excess of the duty of excise for the time being leviable on like goods produced or manufactured in any place outside a .....
Tag this Judgment!Court : Mumbai
Reported in : 1980CENCUS278D
..... a declaration was made under the provisional collection of taxes act 1931. ..... this was so held by accepting the contention raised on behalf of the union of india that the stage of point of time at which the duty is to be levied, by reason of the provisions of the said act and the rules, is not the point of time of manufacture or production of goods but at a subsequent stage when the goods are sought to be removed from the factory concerned. ..... during this period between 21st march 1968 and 27th may 1968, the petitioners removed goods from the factory in accordance with the provisions of the central excise act and rules, after filing necessary arl forms and submitting the same to the officer concerned. ..... he contends that it is in these circumstances, that the demand notices were issued and the goods allowed to be cleared on the assessment of duty payable nil and that this assessment should be treated as a provisional or no assessment at all. ..... 19 of the first schedule to the central excises and salt act 1944, the rate being 25 paise per square metre. ..... the prothonotary and senior master to act on the minutes on the advocate for the petitioners undertaking to draw up the order within twelve weeks from today.no order as to costs. .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(14)LC529(Bombay)
..... act, 1980 under the provisional collection of taxes act 1931, should be struck down as ultra vires the said act ..... while considering the question whether printing and lacquering of extruded shapes and sections or tubes and pipes of aluminium is liable to payment of duty under the central excise and salt act, 1944 (hereinafter referred to as 'the said act' for the sake of brevity), came to the conclusion that 'printing and lacquering do not involve the process of forming a tube from a metal slug or dump which extrusion means. ..... section 3 of the said act is the charging section and lays down that they shall be levied and collected in such manner as may be prescribed duties of excise on excisable goods ..... the supreme court, here, was considering certain amendments to the said act, all in relation to cotton fabrics but including various processes such as bleaching, ..... , because for enacting a law in relation to any excise duty under the said act, the item must necessarily fall within the meaning of entry no. ..... manufacture' includes any process,-(i) incidental or ancillary to the completion of a manufactured product: and(ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture.it was, therefore, argued that whatever is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 should be considered as amounting to 'manufacture'.18. .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(3)BomCR673; 1988(36)ELT531(Bom)
..... act, 1980 under the provisional collection of taxes act, 1931, should be struck down as ultra vires the said act ..... considering the question whether printing and lacquering of extruded shapes and sections or tubes and pipes of aluminium is liable to payment of duty under the central excises and salt act, 1944 (hereinafter referred to as 'the said act' for the sake of brevity), came to the conclusion that 'printing and lacquering do not involve the process of forming a tube from a metal slug or dump which extrusion means. ..... section 3 of the said act is the charging section and lays down that there shall be levied and collected in such manner as may be prescribed duties of excise on excisable ..... the supreme court, here, was considering certain amendments to the said act, all in relation to cotton fabrics but including various processes such as bleaching ..... , because for enacting a law in relation to any excise duty under the said act, the item must necessarily fall within the meaning of entry no. ..... 'manufacture' includes any process, -(i) incidental or ancillary to the completion of a manufactured product; and(ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture;'it was, therefore, argued that whatever is specified in relation to any goods in the section v or chapter notes of the schedule to the central excise tariff act, 1985 should be considered as amounting to 'manufacture'.18. .....
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