1991 (2) TMI 188

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.... deserves to be reversed. According to the learned counsel for the assessee Patna High Court has taken a different view in the case of Jameshedpur Motor Accessories Stores v. Union of India [1991] 91 CTR (Pat.) 19. The Hon'ble High Court has held that the proviso introduced by Finance Act of 1987 to section 43B w.e.f. 1-4-1987 is clarificatory in nature and accordingly applicable retrospectively. Shri Vohra, however, agreed that the Delhi High Court in the case of Singhvi Motors (P.) Ltd. [Civil Writ Petition No. 2692 of 1990 dated22-8-1990] has held otherwise. However, Shri Vohra contended that the decision of the Delhi High Court would be applicable only in respect of excise duty, entry tax and municipal tax and not in respect of providen....

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....ars Amount Due Date Paid on Amount Remarks Rs. Rs. -------------------------------------------------------------------------------------------------------------------------------------------------- 1. ESI Company's contribution 15,290.75 20-4-1984 19-4-1984 512.50 Rs. 28 19-4-1984 8,498.75 excess 19-4-1984 2,928.50 provision 20-4-1984 3,323.00 adjusted ------------------------- in 15,262.75 ------------------------- 1984-85. 2. Excise Duty on conductor 44,177.6730-9-1984May 1984 42,301.52 Rs. 1876.15 adjusted by crediting excise duty on conductor in 1984-85. 3. P.F. Company's contribution 2,824.7520-4-198414-4-1984990.25 17-4-19841,834.50 -------------------- 2,824.75 -------------------- 4. P.F. Inspectioncharge 300....