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 .....
Tag this Judgment!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, .....
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 : 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). .....
Tag this Judgment!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 : 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 : 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. .....
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 : 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. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad40; 1977(1)ELT166(Mad)
..... 2) bill, 1967, which clause has by virtue of a declaration made under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government hereby exempts, with effect from 26-5-1967. ..... the duties payable by the company on the goods under the customs act, 1962 (hereinafter referred as the act) were worked out by the assessing officer on the basis that customs duty was due at 15 % of the value of the goods and another type of duty known as countervailing duty was due at the rate of rs. ..... on the ground that it was time-barred in view of the provisions of section 27 of the act as it had been presented more than six months from the date of payment of the sum claimed as refund. ..... 27 of the first schedule to the central excises and salt act, 1944 (1 of 1944) and aluminium manufactures falling under sub-item (b) of the said item no. ..... a revision petition instituted before the government of india under section 131 of the act was also rejected. ..... made by the company was actually time-barred, having been presented, as already stated, beyond six months of the payment of duty so that the customs authorities were bound to reject it in pursuance of the provisions of' section 27 of the act. ..... 740/- per metric ton under section 2(a) of the tariff act. .....
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