Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Page 6 of about 259 results (0.032 seconds)

Akhtar Abbas Vs. Asst. Collector, Central Excise and ors.

Court : Madhya Pradesh

Reported in : AIR1961MP353

..... provisions of the provisional collection of taxes act, 1931 (16 of 1931), the finance bill of 1955 authorised collection of the tax from 1 march 1955 ..... of central excise, bhopal (respondent 2) sent to the petitioner a letter (annexure a) to say that he was manufacturing varnish which was an excisable commodity under the tariff item 22-11(i) of the first schedule to the act and that the manufactured goods could not be cleared from the factory without securing a licence in form l-4 and paying the duty on goods already cleared or sought to be cleared.the petitioner was also directed to supply ..... article 226 of the constitution for a writ of certiorari to quash or set aside certain notices issued by the respondents for the recovery of excise duty payable under the central excises and salt act, 1944 (hereinafter called the 'act) and also for a writ of mandamus or other suitable writ, direction or order requiring them not to give effect to those notices or to take other steps for fresh levies.2. ..... for the petitioner is that, for certain purposes, french polish is the name given in the commercial world to a well known industrial production and that the omission of that name from the taxing statute disentitles the respondents to levy or collect any tax from the petitioner. ..... raised before us is that the finance act of 1955 operated from 1 april 1955 and thereunder tax could not be levied from 1 march 1955 ..... 22 of the act which levies tax on 'pigments, colours, paints, enamels, varnishes, .....

Alcobex Metals Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 2005(191)ELT99(Raj); RLW2005(1)Raj264; 2005(1)WLC110

..... conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-clause (5) of clause 34 of the finance bill, 1975, 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, and the notification of the government of india in the ministry of finance (department of revenue and insurance) no. ..... special duties of excise:- (1) in the case of goods chargeable with a duty of excise under the central excise act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to ten per cent of the amount so chargeable on such goods. ..... (5) the provisions of the central excises act and the rules made thereunder, including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of the auxiliary duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules, as the case may be.'7. .....

Commissioner of Central Excise, Bolpur Commissionerate Vs. M/S. Ultra ...

Court : Kolkata

..... he contended that the declaration made under the provisions of provisional collection of taxes act, 1931 with reference to clause 84 of the bill, as introduced, would automatically take in its fold the amendment subsequently made for the purpose of inclusion of in tariff items 2523 29 10, 2523 29 20, 2523 29 30, 2523 29 40 ..... , advocate mr.abhishek anand, advocate mr.tanmoy chakraborty, advocate the court : the subject matter of challenge in this appeal is a judgment and order dated 18th september, 2012 passed by the learned customs.excise & service tax, appellate tribunal allowing an appeal of the assessee holding, inter alia, as follows: undisputedly, no declaration under pcta was made with regard to enhancement of duty on cement to rs.900/- pmt, which was moved ..... the power of amendment provided under section 4 of the act of 1931 has to be read in the light of section 2 thereof ..... section 4 of the aforesaid act of 1931 which provides as follows: section4 effect of declarations under this act, and duration thereof. ..... and was subsequently brought in, cannot be said to have been protected by the declaration made under section 3 of the act of 1931. ..... (2) a declared provision shall cease to have the force of law under the provisions of this act (a) when it comes into operation as an enactment, with or without amendment, or (b) when the central government, in pursuance of a motion passed by parliament, directs, by notification in the official gazette, that it shall cease to have the force .....

Vindhyachal Synthetics (P) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(130)ELT931TriDel

..... in that case the apex court has ruled that, "the .bill proposing imposition or increase of duties of customs or excise will have immediate effect only if a declaration had been made under section 3 of provisional collection of taxes act, 1931. ..... the proposed shifting of goods (exempted) from one tariff item to another is not covered by the provisional collection of taxes act. ..... since this act does not take into account of the exemption notification nor shifting of goods to another tariff entry amounts to new imposition, therefore, such proposed change would not become operative immediately from the date of presentation of .....

V. Vaidyanathan Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)39ITD229(Mad.)

..... is in contrast to the indirect levies under the central excise & customs enactments where the provisional collection of taxes act, 1931 provides that upon declaration by parliament, the imposition or increase of duty of customs or excise will have immediate effect upon presentation of finance bill, and such provisions will have the force of law and cease to have effect on the expiry of the 75th day, unless the bill becomes an act. ..... this is not a case of provisional collection of tax where it could take effect from the date of the ..... considerations have no relevance to the income-tax act which is a tax on the income of the previous year. ..... - in section 54e of the income-tax act, -(1) ** ** **(a) ** ** **(b) ** ** **(c) ** ** ** (i) for the words, brackets and figure 'for the purposes of this sub-section and sub-section (3), 'specified asset' means any of the following assets, namely:-', the following shall be substituted, namely:- (a) in a case ..... appeal relates to the claim of the assessee for exemption under section 54e of the income-tax act, 1961.2. ..... we also have the classic case of the gift-tax bill, 1990 which lapsed without even becoming an act, putting many taxpayers who acted on the basis of the proposed bill to difficulties ..... an honest and law abiding taxpayer would have expected the central board of direct taxes which thus professes to be friendly to the assessees to at least clarify its own stand so that the assessee could act in accordance with the stand of the department. .....

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. .....

Mahalaxmi Sugar Mills Co. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(31)LC358Tri(Delhi)

..... conferred by sub-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. ..... l 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 leviable thereon as is specified in the corresponding entry in columns (2) and (3) of the said table:--------------------------------------------------------------------------------description of sugar duty of excise and special duty of excise-------------------------------------------------------------------------------- (1) (2) (3)-------------------------------------------------------------------------------- .....

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

..... 2) bill 1998, under the provisional collection of taxes act, 1931. ..... that was a case with regard to interpretation of capital gains under the income-tax act and the supreme court was considering the interpretation of statute and whether in interpreting such a statute external aid can be taken and proceedings of legislature can be referred to ..... that was a case under the sales tax act, 1956 and there the supreme court pointed out that if the petitioner has efficacious remedy by way of appeal and second appeal and under sales tax act and in the event of failure to get relief in appeals can have the case stated to the high court, writ petition is not maintainable ..... that was a case under the haryana general sales tax act and the supreme court pointed out that where hierarchy of appeals are provided by the statute statutory remedy must first be exhausted ..... that is a case wherein interpreting the income-tax act the supreme court took into consideration the budget speech of the finance minister in order to understand the reasons for introduction of the ..... that was a case under the sales tax act and the supreme court pointed out that if the language of the notification is crystal clear, no external aid for construction is not ..... the meaning is clear, the tax is to be imposed when tea is put up for sale in unit container and bears a brand name and the tax will have to be collected on the amount of tea packed in such ..... sales tax act and that was with regard to the power to delegate certain things .....

Collector of Central Excise Vs. Belapur Sugar and Allied

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(6)LC52Tri(Delhi)

..... " the exact nature of exemption from the duty of excise and special duty of excise [the latter was leviable in terms of clause 50(4) of the finance bill, 1982, read with the declaration in the bill under the provisional collection of taxes act, 1931], was specified separately for "free sale sugar" and levy sugar" and these two terms were defined. ..... the superintendent of central excise, shrirampur, wrote to the respondent on 20-4-1983 allowing the assessee to take provisional credit of rs. ..... in fact, shri kampani submitted, the question of giving retrospective effect to notification 193/82 did not arise since it was issued under the provisions of the finance act, 1982, and by virtue of section 38 of the central excises and salt act, the notification became part of the act. ..... first, in the racital of the powers under which the notification was issued, in the place of clause 50(4) of the finance bill, 1882, section 50(4) of the finance act, 1982 was substituted. .....