Judgment Search Results Home > Cases Phrase: rubber act 1947 section 12 imposition of new rubber cess Page 1 of about 3,099 results (0.117 seconds)

T.T.K.-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(193)ELT169TriDel

..... leviable under the rubber act, 1947, on the imported natural raw rubber covered by the said claim; that cess could be collected only by the rubber board, and, that, the excise duty mentioned under the provisions of the tariff act was only excise duly levied under the central excise act, 1944; that the rubber, board by their circular dated 12-7-95 had clarified that cess on rubber was levied under section 12 of the rubber act, 1947 and was applicable only in the case rubber produced indigenously and ..... not on the imported rubber; that the cess cannot be equated to additional duties of excise levied under other tax laws like goods ..... imposition of new rubber cess. ..... one had to see the real nature of the levy and under section 5a, which was imposition of the prescribed cess. ..... even in that case, the supreme court was not concerned with imposition of excise duty under the laws other than the central excise act. .....

Rubfila International Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : 2009(3)KLJ443

..... imposition of new rubber cess:(1) with effect from such date as the central government may by notification in the official gazette, appoint, there shall be levied as a cess for the purpose of this act, a duty of excise on all rubber produced in india at such rate, not exceeding two rupees per kilogram of rubber produced as the central government may fix. ..... p1, the notification is issued in exercise of power conferred on the union government by sub-section (1) of section 12 of the rubber act 1947 (hereinafter referred as the act for short). ..... further, it is issued by the central government without there being any power derived under the rubber act, 1947. ..... of excise levied under sub-section (1) shall be collected by the board in accordance with rules made in this behalf either from the owner of the estate on which the rubber is produced or from the manufacturer by whom the such rubber is used.under section 12(1) the central government is authorised, (1) to fix the appointed day from which the levy of cess is to be collected, and (2) to fix the rate at which the duty of excise (cess), not exceeding two rupees per kilogram of rubber produced, is to be collected ..... by reason of section 12(1) a cess at the rate prescribed is statutorily levied on the rubber so produced and the liability to pay the said amount of cess gets attached to the rubber so produced. .....

Tvs Srichakra Ltd. Vs. State of Kerala and anr.

Court : Kerala

Reported in : (2008)11VST748(Ker)

..... the rubber cess is charged as per section 12 of the rubber act, 1947. ..... government have therefore decided to grant exemption in respect of the tax payable by traders (other than manufacturers and planters) on the part of the turnover of rubber being the element of cess payable under the rubber act, for the period prior to the pronouncement of the judgment of the honourable supreme court and to collect purchase tax on the rubber cess element from the date of order of supreme court only.the above notification is intended to achieve this object.6. ..... neither a provision for deferred payment nor the liability cast on the manufacturer of rubber goods for payment of the duty to facilitate easy collection, can alter the duty as being one on the production of rubber as provided by section 12(1) of the rubber act and such duty even though paid later, will be a part of the price of goods purchased and would, therefore, form part of the producers turnover.5. ..... section 12 of the rubber act reads as follows:12. ..... but in respect of traders in rubber, government had not taken any steps so far to include the amount of cess payable as per the rubber act in the purchase turnover or in the sales turnover of such dealers/traders and so they were not anticipating any liability. ..... as such cess payable on rubber under the rubber act can be included in the sale price of rubber from the point of sale by the planter onwards, retrospectively. ..... imposition of new rubber cess. .....

N.P.K.R.R. Cooperative Sugar Mills Ltd. Vs. the Commercial Tax Officer ...

Court : Chennai

..... section 12 of the rubber act has been extracted in the said decision at page no.589, which reads as under: "imposition of new rubber ..... while a reading of section 12 of the rubber act discloses that though the levy of cess was on the rubber produced at a particular rate, as provided under section 12(1) of the rubber act, the collection of the said cess is made obligatory both on the manufacturer by whom such rubber is used as ..... the said decision having been based on the specific provisions contained in section 12 of the rubber act as well as section 5 of the kerala sales tax act, which is clearly distinguishable as compared to the provisions contained in section 14(1) of act 20/1949, there is absolutely no scope for applying the said ..... which the minimum price and the additional price are fixed by the central and state governments respectively as well as the cess leviable under sections 10(2) and 14 of act 20/1949 and after taking us through section 3(2) and entry 22 of part-e of the first schedule of the tngst act, contended that the cess levied under the provisions of act 20/49 has absolutely no nexus to the price of sugarcane procured by the petitioner either from the sugarcane growers or ..... court reported in 108 stc 583, as rightly contended by the learned counsel for the petitioner, the said decision has to be understood in the light of the specific provision contained in section 12 of rubber act 1947 and section 5 read along with entry 71 of the kerala general sales tax act .....

Vivian Joseph Ferreira and anr. Vs. the Municipal Corporation of Great ...

Court : Supreme Court of India

Reported in : AIR1972SC845; (1972)1SCC70; [1972]2SCR257

..... control act, 1947, the imposition of a cess on residential buildings, which are in sound and good condition, and which would not require structural repairs for the entire period of the act, amounts to an unreasonable restriction, and therefore, violates article 19(1)(f) of the constitution; (2) that the act is also violative of article 14, in that, it fails to recognise the material differences between various buildings with regard to their physical conditions and treats unequals as equals; and (3) that the exemption provided by section 28 are ..... for prevention of collapses it suggested, (a) timely demolition where collapses were inevitable, (b) special repairs where it was possible to prolong the life of old structures, (c) acquisition of old buildings and replacing them with new ones, (d) provision for temporary transit accommodation for persons dishoused in this process, and (e) encouragement to local bodies and housing cooperatives to construct residential accommodation, since that was the only way of augmenting residential premises.12. ..... from the studies undertaken by the government and the corporation earlier referred to, it appears that there were two alternatives: the first was reconstruction of large sections of the city and replacing new buildings in place of the old, and the second was the preservation and prolonging the life of the existing structures by carrying out structural repairs and alterations therein. .....

Shri Krishna Rubber Works Vs. the Union of India (Uoi)

Court : Mumbai

Reported in : (1971)73BOMLR496

..... dismissing their petition under article 226 of the constitution of india challenging the validity of a levy under section 12 of the rubber act, 1947, as amended in 1960 and the rules framed thereunder and recoveries made and demand notice issued in respect of such ..... imposition of new rubber cess. ..... provision that the collection shall then be paid to the rubber board for being utilised for the purposes of the rubber act would, indeed, be consistent with the levy being either a cess or a fee. ..... effect from such date as the central government may, by notification in the official gazette, appoint, there shall be levied as a cess for tile purposes of this act, a duty of excise on all rubber produced in india at such rate, not exceeding fifty naye paise per kilogram of rubber so produced, as the central government may fix. ..... agricultural produce cess act (xxvi of 1940) imposes a cess 'by way of customs duty on the export' of certain agricultural goods, for the purpose of making 'better financial provision for the carrying out' of the objects of the indian council of agricultural research; similarly the cotton cess act (xiv of 1933) imposes a cess on cotton produced in india for 'the creation of a fund to be expended...for the improvement and development of growing, marketing and manufacture of cotton in india', similarly the lac cess act. ..... feature of taxation is that as it is a part of the common burden, the quantum of imposition upon the tax payer depends generally upon his capacity to pay.8. .....

South Dakota Vs. Bourland

Court : US Supreme Court

..... the tribe's authority to regulate entry onto or use of these lands.12 the court of appeals found montana inapposite with respect to the 104,420 acres of former trust lands because "[t]he purpose of the [cheyenne river] act, unlike that of the allotment act at issue in montana, was not the destruction of tribal self-government, but was only to acquire the property rights necessary to construct and operate the oahe dam and reservoir. ..... search for a statement from congress abrogating the tribe's right to regulate non-indian hunting and fishing in the taken area, the majority turns to a provision in the cheyenne river act that the compensation paid for the taken area "'shall be in final and complete settlement of all claims, rights, and demands' of the tribe. ..... lands and other reservation lands for the oahe dam and reservoir project, and broadly opening up those lands for public use, congress, through the flood control and cheyenne river acts eliminated the tribe's power to exclude nonindians from these lands, and with that the incidental regulatory jurisdiction formerly enjoyed by the tribe. ..... section ii of that act declares that the sum paid by the government to the tribe for former trust lands taken for the oahe dam and reservoir project, "shall be in final and complete settlement of all claims, rights, ..... 696 to undertake a new analysis of the montana exceptions on remand as to the 18,000 acres, it did not pass upon the district court's previous findings regarding the taken area as a .....

Hubballi Uraban Development Authority Vs. Hubballi Dharwad Municipal C ...

Court : Karnataka Dharwad

..... it is held that such conditions are illegal, invalid and unenforceable being violative of article 300-a of the constitution of india; further, the notification dated 10.03.2006 issued by the state government under section 13-e of the ktcp act clearly indicates that such a condition was impermissible and cannot be imposed in respect of single plot layouts; significantly, the said condition, even if legally valid would merely require the writ petitioners not ..... the approval/sanction granted in favour of the single plot commercial owners was under the zoning regulations, which permits imposition of such a condition and the writ petitioners were bound by the said condition and were not entitled to seek ..... (2) any person intending to form an extension or layout, or to make a new private street shall send to the commissioner a written application with plans and sections showing the following particulars :- (a) the laying out of the sites of the area upon streets, lands or open spaces ; (b) the intended level, direction and width of the street ; 18 (c) the ..... 2022 and connected matters8 the special land acquisition officer krdcl/hdbrts, 2nd floor, b block, nwkrtc interchange building, new court road, po: vidyanagar, hosur, hubballi-580021, taluk: hubballi, dist: dharwad.9. ..... of 2022 and connected matters3 the special land acquisition officer krdcl/hdbrts, 2nd floor, b block, nwkrtc interchange building, new court road, po: vidyanagar, hosur, hubballi-580021, taluk: hubballi, dist: dharwad.4. .....

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Reported in : [1989]74STC56(Ker)

..... in this case, it will be necessary to advert to section 12 of the rubber act, 1947, as it stood originally and after its amendment by act 21 of 1960, rule 33-d of the rubber rules and also section 2(xxvii) of the kerala general sales tax act defining the expression 'turnover'.section 12 of the rubber act, 1947, as it originally stood, is extracted herein below :imposition of rubber cess. ..... ) held :rubber cess is a duty of excise on rubber produced within the country and the taxable event is the production of rubber as defined in the rubber act, 1947 and the amended provisions of section 12 have made the recovery and collection of the cess easier. ..... the petitioner's counsel contended that in bata's case 1986 klt 833, the concept of excise duty was not properly understood, that by the amendment to section 12(2) of the rubber act, 1947 what was originally the sole liability of the owner of the estate was departed from and after the amendment, the statute has fixed the liability in the alternative, that ..... of excise collected by the board and any of the fees levied under this act (all of which shall form part of the consolidated fund of india) reduced by the cost of collection as determined by the central government, shall, if parliament by appropriation made by law in this behalf so provides, be paid to the board for being utilised for the purposes of this act.section 12 of the rubber act, after its amendment by act 21 of i960, is extracted herein below :imposition of new rubber cess. .....

State of Kerala Vs. Madras Rubber Factory Ltd.

Court : Supreme Court of India

Reported in : AIR1998SC723; JT1997(10)SC298; 1998(1)KLT201(SC); 1997(7)SCALE804; (1998)1SCC616; [1997]Supp6SCR698; [1998]108STC583(SC)

..... regard to the inclusion of the cess payable under the rubber act, 1947 on the purchase turnover of the dealers, it is appropriate to refer to the relevant provisions, namely, section 12 of the rubber act, 1947 and rule 33 d framed under the said act, which are as follows :'imposition of rubber cess : (1) with effect from such date as may be notified by the central government in this behalf, there shall be levied and collected as a cess for the purposes of this act a duty of excise on all rubber produced in india at such rate ..... not exceeding one anna per pound of rubber so produced as the central government may, by the same or ..... section 12 of the rubber act, after its amendment by act 21 of 1960, is extracted herein below :'imposition of new rubber cess : (1) with effect from such date as the central government may, by notification in the official gazette, appoint, there shall be levied as a cess for the purpose of this act, a duty of excise on all rubber produced in india at such rate, not exceeding fifty naya paise per kilogram of rubber so produced, so the .....