Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Court: supreme court of india Page 1 of about 49 results (0.164 seconds)

Pieco Electronics and Electricals Ltd. Vs. Collector of Central Excise ...

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. .....

Collector of Central Excise, New Delhi Vs. Prakash Pipes and Industrie ...

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. .....

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

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 .....

Chhotabhai Jethabhai Patel and Co. Vs. the Union of India and anr.

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 .....

Sidheshwar Sahakari Sakhar Karkhana Ltd. Vs. Union of India (Uoi) and ...

Court : Supreme Court of India

Reported in : 2005(99)ECC74; 2005(181)ELT304(SC); JT2005(3)SC31; (2005)3SCC369

..... by sub-rule (i) 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 (1.6 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. ..... 'free sale sugar' means sugar other than levy sugar;(c) 'levy sugar' means sugar required by the central government to be sold under an order made under clause (f) of sub-section (2) of section 3 of the essential commodities act, 1955 (10 of 1955);(d) 'sugar year' means the period of twelve months commencing on the 1st day of october and ending with the 30th day of september next following. ..... he submitted that when reference was not maintainable under section 35g of the act (as it then stood) and cegat dismissed the application as 'not maintainable', it was obligatory on the high court to have entered into the merits of the matter and decided ..... treating the provisional rebate as final ..... with the order of cegat, the appellant-society moved an application under section 35g of the act (as it then stood) to draw up a statement of case and refer it to high ..... -authority, however, considering the average production of the appellant-society as 33,029 quintals of sugar, allowed rebate claim on the remaining production, namely, 44,698.00 quintals and granted provisional rebate of rs. .....

British India Corporation Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Reported in : AIR1963SC104; 1978(2)ELT307(SC); [1963]3SCR642

..... under the provisions of the provisional collection of taxes act, 1931, (xvi of 1931), the duty was leviable from february 28, 1954, by virtue of a declaration in the bill to ..... the contentions that the duty could not be collected before the passing of the finance act, 1954, has been the subject of an elaborate discussion in the recently decided case of this ..... discrimination, next it is challenged under article 19 as a deprivation of the right to acquire, hold and dispose of property or to carry on a business or trade and lastly the collection of duty is characterised as a confiscation of property without the authority of law under art. 31. 12. ..... , the collector of excise was justified in including in the price the cost of packing, charges for freight an commission for distribution, or not, is a matter for the decision of the authorities constituted under the act subject to such appeals and revisions as might lie but not a matter for consideration directly under art. ..... an excise duty is a duty on production and though according to the economists, it is an indirect tax capable of being passed on to the consumer as part of the price yet the mere passing on the duty is not ..... of revenue and the collector and superintendent of central excise from enforcing the provisions of item 17 against petitioner and collecting the excise duty therein levied. 4. ..... of the bill foot-wear were proposed to be taxed at 10% ad valorem if produced in any factory as defined in the factories act, 1948 (63 of 1948). .....

D.R. Kohli and ors. Vs. Atul Products Ltd.

Court : Supreme Court of India

Reported in : AIR1985SC537; (1985)2CompLJ311(SC); 1985(6)ECC113; 1985(20)ELT212(SC); 1985(1)SCALE266; (1985)2SCC77; [1985]2SCR832

..... of such goods in respect of which additional duties of excise are leviable by the central government under clause 3 of the additional duties of excise (levy and distribution) bill, 1957 read with section 4 of the provisional collection of taxes act, 1931 (central act xvi of 1931) the exemption would be subject to the dealer proving to the satisfaction of the assessing authority that additional duties of excise had been so levied and collected on such goods by the central government. ..... by the respondent in the manufacture of other dyes were not liable for payment of excise duty when they were manufactured, that is, before the introduction of .hem 14d into the first schedule to the act even though duty may have been paid on them after the introduction of item 14d and (ii) whether the demands made in this case fall within the scope of rule 10-a of the rules or under ..... residuary powers for recovery of sums due to government:where these rules do not make any specific provision for the collection of any duty, or of any deficiency in duty if the duty has for any reason been short-levied, or of any other sum of any kind payable to the central government under the act or these rules, such duty, deficiency in duty or sum shall, on a written demand made by the proper officer, be paid to such ..... court had to construe a notification issued by the government of andhra pradesh granting exemption to textile goods from the levy of sales tax under the andhra pradesh general sales tax act 1957 (a.p. .....

J.K. Synthetics Ltd. and anr. Vs. Commercial Tax Officer and anr.

Court : Supreme Court of India

Reported in : JT1997(2)SC106; 1997(1)SCALE517; (1997)3SCC161; [1997]1SCR603; [1997]106STC1(SC)

..... 58 of 1957) of the central legislature applies thereto, whether by virtue of the said act being passed by parliament or by virtue of the provisions of the provisional collection of taxes act, 1931, of the central legislature:provided further that upon payment of the amount indicated in clause (b) -(i) a dealer in textiles mentioned above shall be eligible to a rebate of 15%, and (ii) a dealer in tobacco and its products or sugar shall, if such payment is made in ..... xxx(5) notwithstanding anything contained in this section, the state government may, if it is satisfied that it is necessary so to do in the public interest, by notification in the official gazette, and subject to such conditions as may be specified therein, direct,-(a) that no tax under this act shall be payable by any dealer having his place of business in the state in respect of the sales by him, in the course of inter-state trade or commerce, from any such place of business of any such goods or classes ..... and its products, and(iii) all textiles, whether cotton, woollen or silken, including rayon, art-silk or nylon but exclusive of pure silken cloth of all varieties (howsoever manufactured)from payment of the tax payable under the said act on and from the fourteenth day of december, 157, on the following conditions, namely:(a) that every dealer in the aforesaid goods shall not later than the 2nd january, 1958 correctly declare in the .....

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

..... collected from the appellants by virtue of the finance bill under the provisions of the provisional collection of taxes act, 1931. ..... assistant commissioner and another, (2007) 4 scc30 for the well worn distinction between levy and collection of a tax. ..... however, under section 68 of the finance act, 1994 as amended by the finance act, 1997 read with rule 2(1)(d)(ix) of the service tax rules, 1994, the service provider (in the present case the mandap-keeper) is expected to collect the tax from the client utilizing his services. 16. ..... according to him, on a proper reading of the said clause, since service tax, by its essential nature is an indirect tax, being nothing other than a value added tax on consumption of service, the levy under the service tax act of 1994, as amended, would fall upon the lessee. ..... the legal backup was further provided by the introduction of article 268-a in the constitution vide the constitution (eighty- eighth amendment) act, 2003 which stated that taxes on services shall be charged by the central government and appropriated between the union government and the states. ..... charge of service tax - there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. .....

Amar Dye-chem Ltd. and anr. Vs. the Union of India and ors.

Court : Supreme Court of India

Reported in : (1973)2CTR(SC)126

..... the provisional collection of taxes act, 1931 was made applicable to this levy and all dyes derived from coal tar and coal tar derivatives manufactured after the mid-night of 28th feb. ..... the definition of the word 'manufacture' in the central excise and salt act, 1944, section 2 clause (f) is as follows :'(f) manufacture includes any process incidental or ancillary to the completion of a manufactured product; and(i) in relation to tobacco includes the preparation of cigarettes, cigars, cheroots, biris, cigarettes or pipe or hookan tobacco, chewing tobacco or snuff;(ii) in relation to salt, includes collection, removal, preparation steeping, evaporation, boiling, or any one or more of these processes, the separation or purification of salt obtained in the manufacture ..... by the finance bill of 1961 the above articles were inserted in the 1st schedule to the central excise and salt act as item 14d. .....