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Case Laws
Showing 41 to 60 of 568 Records
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1999 (8) TMI 983 - ITAT MUMBAI
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... ... ..... it is an administrative act, but on examination "to consider" or in other words, to form an opinion that the particular order is erroneous insofar as it is prejudicial to the interests of the Revenue, is a quasi-judicial act because on this consideration or opinion the whole machinery of re-examination and reconsideration of an order of assessment, which has already been concluded and controversy which has been set at rest, is set again in motion. It is an important decision and the same cannot be based on the whims or caprice of the revising authority. There must be materials available from the records called for by the CIT." 14. Thus, on the facts and in the circumstances of the case, we hold that the CIT was not justified in holding the order of the AO to be erroneous and prejudicial to the interest of the Revenue. Accordingly, the order of the CIT passed under s. 263 of the IT Act, 1961 is quashed. 15. In the result, the appeal of the assessee is allowed.
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1999 (8) TMI 982 - KARNATAKA HIGH COURT
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... ... ..... irement of pre-deposit of the duty demanded from the petitioner is dispenses with subject to the condition that in case the petitioner does not succeed then it shall be liable to pay the amount along with interest at the rate of 12 per annum from the date the demand was created till its actual disbursement. The amount of duty demanded shall be the first charge on the property of the Petitioner. Appellate Authority is directed to dispose of the appeal without insisting upon the deposit of the duty levied. Anything said in this order shall not be taken as an expression of opinion on merits. Appeflate Authority is to dispose of the appeal in accordance with law without influencing itself by any of the observations made in this order touching upon the merits of the dispute. Petition is accepted and the order annexure-M passed by the Appellate Authority is modified and instead of partial waiver the petitioner is granted the waiver of deposit of the entire amount of duty demanded.
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1999 (8) TMI 981 - SUPREME COURT
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... ... ..... ndamental principle that justice is above all. It is exercised to remove the error and not for disturbing finality." We have already held above that in the judgment under review, there are errors apparent on the face of the record, which has resulted in serious miscarriage of justice. It is for this reason only that we have proceeded to exercise the power of review. For the reasons stated above, the application for Review is allowed. The direction for payment of ₹ 50 lakhs as exemplary damages as also the direction for a case being registered by the C.B.I. against the petitioner for Criminal Breach of Trust and investigation by them into that offence and the further direction to investigate whether petitioner has committed any other offence are recalled. The amount of ₹ 50 lakhs, if paid or deposited by the petitioner with the Union of India, shall be refunded to him. All applications for impleadment or intervention filed on behalf of allottees are rejected.
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1999 (8) TMI 980 - SUPREME COURT
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... ... ..... clear from the records of this Court that the stay sought for by the State in these appeals was rejected. Taking into consideration the fact that at least after the judgment of the Division Bench of Kerala High Court delivered on 11.12.1995, there has been no stay or any other interim order in favour of the State, we are of the opinion that it would be just and fair that inspite of the fact that we have allowed the appeal of the State, the State should not demand the enhanced tax from the respondents which may have become due by virtue of this judgment for the period between the date of judgment of the Division Bench i.e. 11.12.1995 and today, that is, the date of the judgment of this Court. The appeals are accordingly allowed with the above directions, upholding the validity of the notification impugned herein, setting aside the judgment of the Division Bench of the High Court of Kerala in W.A. No.1180/95 and connected matters. There shall, however, be no order as to costs.
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1999 (8) TMI 979 - CESTAT CHENNAI
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... ... ..... nies as in the case of MRF Ltd. vs CC by Final Order Nos. 2242 to 2272/97 dated 11.9.97, in the case of M.M. Rubber Co. Ltd. by Final Order No. 2547/98 dated 8.12.98 and in the case of TTK-Lig Ltd. vs CC, Chennai as reported in 1999 (111) ELT 52 ( Trib .). Therefore, he seeks for a similar order in the present case. 4. Ld. D.R. Shri Sankaravadivelu reiterates the contention and confirms about the citations in the matter. 5. On a careful consideration, we notice from the cited judgments that the issue is covered and the same is required to be applied in the facts of the present case also. In all these three judgments, the Tribunal has taken a view that Cess is not leviable under Section 12 of the Rubber Act in respect of imported Rubber in terms of Circular issued in F. No. 572/6/97-L.C. dated 22.7.97. Therefore, applying the ratio of these judgments, the impugned order is set aside and appeals allowed with consequential relief, if any. (Pronounced and dictated in open Court)
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1999 (8) TMI 978 - JAMMU AND KASHMIR HIGH COURT
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... ... ..... re, he is required to issue a notice. The exercise of this power on the part of Valuation Officer who is a creation of statute and who has issued the notices for assessing capital gains, is an exercise of power which is valid. 11. As a matter of fact, this aspect of the matter has been considered by a Division Bench of this Court in ITO v. Prem Hotel 2000 109 Taxman 357 , wherein it has been observed that the ITO is well within its rights to pass an order in terms of section 131(1), sub-clauses (a), (b), (c ) and (d) and appoint a commission. In the aforementioned case, the appointment of commission has been held to be valid. It has also been observed that at the time when initial appointment of commission is made, opportunity is not required to be given. The opportunity is only required to be given when the Valuation Officer makes assessment. 12. In view of the reasons given in Prem Hotel’s case (supra), these petitions are found to be without merit and are dismissed.
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1999 (8) TMI 977 - JAMMU AND KASHMIR HIGH COURT
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... ... ..... pter IV. Capital asset stands defined in section 2(14). The Valuation Officer who is a creation of the statute is well within his rights to make the assessment in pursuance of commission issued in terms of section 131(1)(d). This, as indicated above, is an in-house arrangement between the ITO and the Valuation Officer. Instead of the ITO himself going into the question, he wants assistance of the Valuation Officer. The Valuation Officer, as indicated above, is a statutory authority. While making this reference, the assessee was not required to be heard. Opportunity of hearing would have to be afforded by the Valuation Officer. It is at this stage that the principles of natural justice would have to be complied with. 10. In view of the above, this appeal is allowed. The ITO is left free to get the valuation done from the Valuation Officer in pursuance of the notice which was the subject-matter of challenge. The notice issued is found to be validly issued. No order as to cost.
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1999 (8) TMI 976 - SUPREME COURT
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... ... ..... th the provisions of sub-rule (1) of Rule 6 of the Rules notwithstanding the confusion if any conceived by them under Rule 6(2) before its amendment. During the course of the argument the learned counsel appearing for the respondent has shown us some packages of the Kodak films wherein the maximum retail price inclusive of all taxes has already been displayed. It is worth noticing that on those packages a specific mention is made of "not for resale outside India." It appears that the product of Kodak films, a multi-national company are being manufactured and distributed in India, thus neither the manufacturer nor the distributor or retailer can escape the liability of complying with the provisions of Rule 6 of the Rules. After examining the matter from various aspects, we do not find any infirmity or illegality in the order of the National Commission requiring interference. The appeal is accordingly dismissed, but in the circumstances without any order as to costs.
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1999 (8) TMI 975 - SUPREME COURT
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... ... ..... dvocate, Mrs Heera Jain. On enquiry by Mrs Heera Jain, Advocate it came to her knowledge that no appeal was filed by the appellant before the Division Bench. Then she filed an appeal before the Division Bench with a petition to condone the delay in the circumstances mentioned above. 6. On the facts, we are of the view that though the period of delay is unduly long, the circumstances are also very unusual. The petitioner has been a victim of misrepresentation of facts by his own advocate and was kept under the impression that the appeal is pending before the High Court whereas no appeal was in fact filed by the advocate. It cannot be said that the appellant has not been vigilant in prosecuting the appeal. The cause shown by the petitioner is sufficient to justify condoning the delay in filing the appeal. We accordingly condone the delay and remit the matter to the High Court for disposing of the appeal in accordance with law. 7. The appeal is accordingly allowed. 8. No costs.
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1999 (8) TMI 974 - SUPREME COURT
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... ... ..... t case to remand the matter to the Rent Controller. We have already pointed out that it is incumbent upon the authority, considering an application for eviction of a tenant under clause (c) of Section 10(3), to record a finding under proviso to Section (3)(c). In this case the High Court while granting application under Section 10(3)(c) failed to do so. This Court in B.Kandasamy Reddiar & Ors. vs. O.Gomathi Ammal (1998) 7 SCC 138 expressed the view that order passed without considering the proviso is unsustainable and with respect we are in entire agreement with it. For these reasons, we set aside the impugned order of the High Court and restore the judgment and order of the Appellate Authority. We, however, make it clear that this judgment does not preclude the landlord from seeking eviction of the tenant under clause (c) of sub- section (3) of Section 10 of the Act, if otherwise permissible in law. The appeal is accordingly allowed. There shall be no order as to costs.
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1999 (8) TMI 973 - SUPREME COURT
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... ... ..... are, therefore, unable to sustain the conviction of the appellant. He is entitled to benefit of doubt. The mother of the appellant Narayanamma is languishing in jail at present pursuant to the conviction and sentence awarded to her in this case. Of course her conviction is not before us as she did not file any special leave petition. But this Court has set up a judicious precedent for the purpose of averting miscarriage of justice in similar situations. On the evaluation of a case, if this Court reaches the conclusion that no conviction of any accused is possible the benefit of that decision must be extended to his co-accused also though he has not challenged the order by means of an appeal petition to this Court, (vide Raja Ram and ors. v. State of M.P. 1994 (2) SCC 568 . Resultantly we set aside the conviction and sentence passed on the appellant and his mother Narayanamma. We acquit them both and they are directed to be set free unless they are required in any other case.
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1999 (8) TMI 972 - SC ORDER
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... ... ..... RDER Appeal admitted. Tag along with Civil Appeal No. 2099/99
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1999 (8) TMI 971 - SUPREME COURT
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... ... ..... en into consideration by the Detaining Authority and it was on the basis of these documents, together with other materials, that the Detaining Authority felt satisfied that an order of detention was required to be passed under Section 3(1) of the Act for preventing the detenu from carrying on his prejudcial activities. Admittedly, copies of these documents were not supplied to the detenu, which resulted in violation of the Fundamental Right guaranteed to him under Article 22(5) of the Constitution under which he had the right to make an effective representation against the order of detention to other authorities for setting aside the order of detention. This right was denied to the detenu. For the reasons stated above, the appeal is allowed. The order of detention dated 24.2.1998 passed under Section 3(1) of the Act is quashed with the direction that Bham Faisal Gulam Mohammed (the detenu) shall be set at liberty forthwith unless his detention is required in some other case.
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1999 (8) TMI 970 - SUPREME COURT
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... ... ..... on that commission of the offence is a probable consequence, a case for framing of charge exists. To put it differently if the court were to think that the accused might have committed the offence it can frame the charge, though for conviction the conclusion is required to be that the accused has committed the offence. It is apparent that at the stage of framing of a charge, probative value of the materials on record cannot be gone into; the materials brought on record by the prosecution has to be accepted as true at that stage." (para 32) There is no scope for contending in this case that the court cannot frame charge under Section 29 read with Section 23 of the NDPS Act. The trial court and the High Court rightly repelled the plea of the appellant in that regard. We, therefore, dismiss this appeal. Needless it is to say that the trial court shall dispose of the case untrammeled by any observations made by the High Court in the impugned order or by us in this judgment.
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1999 (8) TMI 969 - SUPREME COURT
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... ... ..... shop leased out to M/s.New Rajan Watch Company. The enhancement of rent shall, however, deemed to be legal, proper and valid with effect from 9th April, 1993. In the circumstances, the appeals are disposed of by upholding the judgments and orders impugned except to the extent indicated hereinabove. The impugned judgments and orders shall stand modified to the extent that instead of paying 18 interest for the period of stay the appellants shall be liable to pay the interest at the rate of 15 per annum. In case of M/s.New Rajan Watch Company the enhanced rent shall be deemed to be effective with effect from 9th April, 1993 and the appellants in those cases be held entitled to the payment of contractual rate of rent only for the period of three years. It is made clear that the rent of the appellants and other lessees similarly situated and placed shall not be further enhanced without the framing of rules as mandated by Section 3 read with Section 22 of the Act. Costs made easy.
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1999 (8) TMI 968 - DELHI HIGH COURT
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... ... ..... imperative for him to do so. The reason for this is that in a letter dated 17th December, 1969 the office of the RPFC had advised the Petitioner to deposit the arrears of contributions at the rate provided in paragraph 29th of the Employees Provident Fund Scheme, 1952 as well as administrative charges at a fixed percentage. As such, the Petitioners cannot claim blissful ignorance of the basis for calculation of the demand made. 61. No other submissions were made by learned counsel for the parties, either on the merits of the case or on the dues for any subsequent period. 62. In view of the above discussion, I affirm the finding of the Respondents that Umrao Ali is not an independent contractor and that his employees are the employees of the Petitioner within the meaning of Section 2(f) of the Act. As such, the establishment of the Petitioner is governed by the provisions of the Act. The writ petition is accordingly dismissed. 63. However, there will be no order as to costs.
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1999 (8) TMI 967 - CESTAT CHENNAI
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... ... ..... ssment would continue even during this period. To this extent, the Order-in-Appeal impugned is modified. 10. In view of the aforesaid findings and analyses, we find that there is no merit in the Revenue appeals and the same are, therefore, dismissed. As far as the appeals of the assessees are concerned, we have already modified the Orders-in-Appeal impugned in their favour as recorded above. These appeals are, therefore, allowed with consequential relief. It is clarified that the Original Authorities shall re-compute the short-levies and excess levies not only for the period prior to 20-11-96, but also for the period thereafter as covered by these appeals. It is also clarified that the short-levy shall be adjusted against duty paid in excess and even after such adjustment, any excess payment or short-payment still remains, the same shall be refunded/ recovered from the assessees’ without any further refund application/show cause notice and Orders-in-Original, etc.
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1999 (8) TMI 966 - ALLAHABAD HIGH COURT
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... ... ..... wholly unjustified and the recovery should have been stayed during the pendency of the first appeal particularly as the petitioner is a Government of India undertaking and the Government revenue is secured. When the matter came before this Court on 1st February, 1999 an interim order was passed directing the petitioner to deposit ₹ 10 lacs towards the disputed demands and the recovery of the balance was stayed till further orders. The said amount has been paid. The total demand is ₹ 29,96,45,327/- that has been raised by provisional assessments against which the first appeals are pending. In my view, there is no justification for pressing the recovery further till the disposal of the appeals. 5. This writ petition is, therefore, allowed in terms of the aforesaid interim orders. The sum of ₹ 10 lacs having already been deposited, the recovery of the balance shall remain stayed till the disposal of the appeals by the Deputy Commissioner (Appeals), Trade Tax.
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1999 (8) TMI 965 - SUPREME COURT
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... ... ..... is not to be taken into consideration. (3) Minimum rate of wages fixed under the Act is remuneration payable to the worker as one package of fixed amount. In cases where minimum wage is linked with the cost of living index, the amount paid on the basis of dearness allowance is not to be taken as an independent component of the minimum wages but as part and parcel of the process of computing the rates of minimum wages which is to be determined after taking into consideration the cost of various necessities. In this view of the matter, the order passed by the High Court holding that the State Government has fixed two separate categories of minimum rates of wages to be paid to the employees - one basic and other allowance. that is, DA, is erroneous and is set aside. The matter is remanded to the Labour Officer (the competent authority under the Minimum Wages Act) for fresh decision in accordance with law. The appeal is allowed to the aforesaid extent with no order as to costs.
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1999 (8) TMI 964 - ADVANCE RULING AUTHORITY
Whether the applicant will qualify as a “technician” in accordance with section 10(5B) of the Act?
Whether, the taxes paid by the employer of the applicant would be exempt from taxation under section 10(5B)of the Act, for a period of forty-eight months commencing from the date of arrival in India?
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