2014 (11) TMI 916 - HC - Central Excise

Appeal on Immediate Tax Changes & Post-Declaration Amendments

The High Court of Calcutta is set to hear an appeal concerning the Provisional Collection of Taxes Act, 1931, focusing on the power to provide immediate ... Applicability of enhanced rate of duty as amended in the manner specified in the Seventh Schedule of the Finance Act, 2008 coming into force with immediate effect after passing of the Bill on 29.04.2008 or on date of enactment as on 10.05.08 - appellant engaged in the manufacture of Portland Pozzolana Cement falling under sub-heading 25232930 of the First Schedule to the Central Excise Tariff Act, 1985 - demand raised arising out of the substitution of tariff rate of ₹ 900/- per ton in place of ₹ 600/- per ton for the intervening period from 29.04.2008 to 09.05.2008 - Calcutta High Court admitted the appeal of Revenue against the decision of CESTAT, Kolkata on the following questions of law:- Whether power under Section 3 of the Provisional Collection of Taxes Act, 1931 to give immediate effect to a Bill before its passage by a declaration of expediency in public interest extends to amendments as well? If amendment is proposed after a declaration under Section 3 of the Provisional Collection of Taxes Act, 1931, but before the introduction or passage of the bill, or before expiry of 75 days from the date of declaration, would a fresh declaration be necessary for giving immediate effect to the amendment? The High Court of Calcutta admitted an appeal on substantial questions of law regarding the Provisional Collection of Taxes Act, 1931. The questions include whether the power to give immediate effect to a Bill extends to amendments and if a fresh declaration is needed for amendments proposed after the initial declaration. The appeal is scheduled for hearing on 1st July, 2013.