Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Page 2 of about 259 results (0.051 seconds)

Alembic Chemical Works Co., Ltd. Vs. Union of India (Uoi) and ors.

Court : Gujarat

Reported in : 1979(4)ELT258(Guj); (1976)1GLR452

..... their lordships in terms pointed out that the provisional collection of taxes act, 1931, was made applicable to that levy and all dyes derived from coal tar and coal tar derivatives manufactured after the mid-night of february 28,1961, ..... goods became excisable goods for the first time by the introduction of the relevant tariff item 14d and, therefore, under the provisional collection of taxes act, 1934. ..... out that where the income was measured by the fairest standard of annual value, which was the only standard by which income was measured under the income-tax act for determining the income, it did not follow that if the same standard was employed as a measure for any other tax, that latter tax also became tax on income. ..... the charging section 3(1) in terms lays down that there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods which are produced and manufactured in india, as and at ..... patel is based on the footing that when an exemption is granted, the goods ceased to be excisable goods within the meaning of the act and that is why when the exemption was withdrawn, the measure of the rate would not be the rate as in force on the date of removal as prescribed by rule 9a but ..... parts of the same scheme of taxation because the two together carry into effect the purpose of the legislation and, therefore, to find out the true scheme of a taxing measure, we have not merely to take into consideration the levy but also exemption granted. .....

Association of Pesticides Manufacturers, Andhra Pradesh and ors. Vs. S ...

Court : Andhra Pradesh

Reported in : 1997(5)ALT69; [1998]108STC135(AP)

..... as soon as the declaration was made under the provisions of section 3 of the provisional collection of taxes act, 1931 in respect of the provisions imposing the duty on tobacco under clause 7 of the bill, the appellants paid excise duty at the rates imposed under the bill and obtained clearance certifies in regard to the ..... , when examined, comes to no more than this that the existing rules do not provide a machinery for the levy and the collection of taxes which might become payable in future, when parliament lifts the ban. ..... reliance is placed upon the definitions of 'turnover' under section 2(s), 'issue of bills' dealt with under section 13-c, 'prohibition against collection of tax in certain cases', dealt with under section 30-b. ..... accordingly, the petitioners collected tax on medicines and drugs as also on ..... pradesh : [1958]1scr1422 , this court observed : 'it is also contended that under the sales tax acts, the levy of tax is annual and the rules contemplate submission of quarterly returns and payment of taxes every quarter on the admitted turnover, and that a conditional legislation under which payment of tax will become enforceable in futuro would be inconsistent with the scheme of the act and the rules. ..... of attack is that though sales tax is an indirect tax and under the scheme of the act is intended to be passed on to the customer, yet because of the retrospective character of the levy, the petitioners are deprived of the benefit of collecting the tax from the customers. .....

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. .....

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). .....

Motibhai Lalloobhai and Co. Vs. Union of India (Uoi) and anr.

Court : Allahabad

Reported in : AIR1957All84

..... was included in the bill that it was expedient in the public interest that the provisions of certain clauses thereof, including clause 7, should have immediate effect under the provisional collection of taxes act, 1931, as a consequence of this declaration the declared provisions of the bill acquired the force of law under section 4 (1) of the latter ..... levy which the excise department is now seeking to collect is not an excise duty at all but is a direct tax on the petitioners and is, therefore, neither the tax sanctioned by parliament, which authorised only the imposition of an excise duty, nor a tax which parliament had power to impose under item 84 of list i of the seventh schedule to the constitution.he argues that an excise duty is in essence an indirect tax, and that if, as in the present case, ..... is to be followed in the two different situations which necessarily have arisen, namely where duty has been collected in excess of the amount payable under the act and where, duty at the rates now prescribed has not been collected.the fallacy in the argument addressed to us lies we think in this, that clause (b) does not ..... the whole or any part of a duty which has not previously been collected, and clause (b) in our opinion presupposes or assumes that duty may have already been paid at a lower rate than that for which provision is now made in the act.in our opinion the learned junior standing counsel is right when he argues that clause (b) covers, and was intended to cover, exactly .....

Amar Dye Chemical Limited Vs. Union of India

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. .....

G.S.Marketing Company Vs. Archana Arora and ors

Court : Delhi

..... the finance act, 2005 read with the declaration made under the provisional collection of taxes act, 1931 with finance bill ..... ministry of finance, department of revenue no.19/2005- customs dated 1.3.2005 directed that all goods specified under the chapter, heading, sub-hearing or tariff item of the first schedule to the said act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in india, when imported into india, shall be liable to an additional duty of customs at the rate of four per ..... 117(e), dated the 1st march, 2005], hereby directs that all goods specified under the chapter, heading, sub-hearing or tariff item of the first schedule to the said act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in india, when imported into india, shall be liable to an additional duty of customs at the rate ..... to be stated for appreciating the controversy is that the petitioner is a registered dealer under delhi value added tax act (vat) and central sales tax act, vide tin no. ..... the constitution of india, the petitioner has prayed for issue of a writ of mandamus or any other writ or direction commanding the respondents to allow the petitioner to take refund/input tax credit on the additional custom duty imposed under notification no.19/2006-cus dated 1.3.2006 for the period between 1.3.2006 and 14.9.2006. .....

M.C. Thakur Vs. Extrusion Processors Pvt. Ltd.

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 .....

Metal Box India Ltd. Vs. Union of India (Uoi) and ors.

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 .....