rates, set forth in the First Schedule."
11. Section 4 provides for determination of value for the purposes of duty. Under that section where ... that under Section 3 the duties of excise at the rates set forth in the First Schedule were to be levied and collected in such
goods which are manufactured or produced in India. The rates are set forth in the Schedule I of the Act . Item 16 of Schedule ... land into, any part of India, as, and at the rates set forth in the First Schedule."
The section starts by saying that
land into, any part of India as, and at the rates, set forth in the First Schedule.
(1A) The provisions of Sub-section (1) shall ... Official Gazette, fix, for the purpose of levying the said duties, tariff value of any article enumerated, either specially or under general headings
base period clearance. Section 4 of the Act refers to the value of goods at the time of clearance and not at the time ... which are produced or manufactured in India..... and at the rates set forth in the First Schedule." When we turn to the First Schedule
stamps and the engrossment of the document on stamp papers of the value of Rs. 1.50 is irregular and will not make the document ... case, viz, writing up the documents on a stamp paper of the value of Rs. 1.50 will not make the document an improperly stamped
prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed :
Provided that, on an application made ... prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and all the provisions of this
return in the prescribed form and verified in the prescribed manner setting forth the net wealth as on that valuation date :
Provided that ... respect of which he is assessable under this Act includes the value of any assets held in a business or profession and the time (whether
with the bye-laws and with the covenants, conditions and restrictions set forth in the declaration. Failure to comply with any of the same shall ... soundness or safety of the property or would reduce the value thereof or impair any easement or hereditament or shall add any material structure
Maneka Gandhi vs Union Of India on 25 January, 1978
Equivalent citations: 1978 AIR 597
Mrs. Maneka Gandhi vs Union Of India (Uoi) And Anr. on 25 January, 1978
Equivalent
