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Case Laws
Showing 61 to 80 of 568 Records
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1999 (8) TMI 963 - MADRAS HIGH COURT
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... ... ..... aw the attention of the officer to the legal provision, but dealt with the facts of the case at great length, and incidentally mentioned the provision of law. 3. We do not find any necessity to call for a reference. The tax case petition is dismissed.
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1999 (8) TMI 962 - ALLAHABAD HIGH COURT
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... ... ..... ithout jurisdiction and consequently no revision lies against that order. 7. It has been repeatedly held by this Court that the power under Section 4-A (3) is discretionary and should be exercised judiciously with care and caution. It was a case in which the eligibility certificate was granted due to mistake of the departmental authorities in not taking into account the fact that the dealer was also availing another benefit under Section 4-B of the Act. The period of exemption was sufficiently long i.e. seven years. Not only that entire period of exemption had expired but also for another four and a half years the authorities did not take any action. In such circumstances, it was highly improper for the Commissioner to cancel the eligibility certificate in exercise of powers that were merely discretionary. However, since the dealer did not press this point before the Tribunal the matter ends there. 8. In the result, the revision petition has no force and is hereby dismissed.
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1999 (8) TMI 961 - SC ORDER
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... ... ..... r Fertilizer Ltd. - 1997 (94) E.L.T. 6 (S.C.) The decision is against the revenue. Accordingly, these appeals are dismissed. However, there will be no order as to costs.
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1999 (8) TMI 960 - CEGAT NEW DELHI
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... ... ..... at their activity of assembling turbine and alternator at site did not amount to manufacture of excisable goods, and confined the demand to the period within six months from the relevant date. In the present case also, the bona fide belief of M/s. TIL Ltd. that DG sets assembled at site did not attract duty is based upon the same 1986 circular and Trade Notice issued on the basis of such circular. Therefore, the ratio of the Tribunal’s decision in the case of Triveni Engineering Works on the time bar aspect is applicable with equal force to the present case. Since the entire period of demand falls beyond a period of six months from the relevant date, it cannot be sustained. We accordingly set aside the demand as barred by limitation. Penalties imposed on the manufacturer and the Accounts Manager, Shri S.K. Dutta, and upon the remaining 3 appellants, who are customers of the manufacturer are consequentially also set aside. 6. In the result, the appeals are allowed.
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1999 (8) TMI 959 - SUPREME COURT
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... ... ..... ning to select meritorious candidates who can contribute to the advancement of knowledge in the fields of medical research and its applications. Since no relaxation is permissible at the highest levels in the medical institutions, the petitioners are right when they contend that the reservations made for the Scheduled Caste and the Scheduled Tribe candidates for admission to D.M. and M.C.H. courses which are super-speciality courses, is not consistent with the constitutional mandate under Articles 15(4) and 16(4). Regulation 27 would not apply at the level of admissions to D.M. and M.C.H. courses. We, therefore, hold that the judgment of this Court in Post Graduate Institute of Medical Education & Research, Chandigarh and Ors. v. K.L. Narasimhan & Anr. (supra) cannot be read as holding that any type of relaxation is permissible at the super-specialities level. The review petitions are disposed of accordingly. All the interlocutory applications also stand disposed of.
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1999 (8) TMI 958 - SC ORDER
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... ... ..... r, dated 9th April, 1981 written to the Secretary of Industrial approvals, Ministry of Industry, Government of India, is not produced before us. No interference by this Court is, therefore, called for. The civil appeal is dismissed. No order as to costs.
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1999 (8) TMI 957 - JAMMU & KASHMIR HIGH COURT
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... ... ..... e point which interprets section 43B is the decision given in the case of Allied Motors (P.) Ltd. (supra). The malady which was existing and the remedy which was suggested was taken note of. It was after taking note of the above situation that it was observed that deductions would be permissible only in the assessment year previous to which payment is made. 13. We are of the opinion that the decision given in the case of Allied Motors (P.) Ltd. (supra) is fully applicable to the facts of this case. Even otherwise, on plain reading of section 43B which begins with a non obstante clause, it becomes apparent that deduction is permissible for ‘that previous year in which such a sum is actually paid’. Therefore, the question that the assessee was following mercantile system or was following some other system, is a matter which is wholly alien to the issue in question. In view of the above, the question is answered in favour of the revenue. 14. Disposed of accordingly.
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1999 (8) TMI 956 - CESTAT MUMBAI
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... ... ..... n it would be to render the notification incapable of implementation and such construction therefore has to be avoided. The interpretation of provision of a statue must be uniform, and cannot vary according to the different sets of circumstances to which it would apply. The notification cannot be construed in one set of circumstance, and in a different manner in the other. If, to give effect to it in a situation which is not extreme or improbable, it has to be construed in a particular manner so as to not render ineffective, it must be so construed in other situation where the facts might not dictate such a construction. This is the view taken by the Madras High Court. If authority for this proposition is needed, in paragraph 6 in Madras High Court decision in K.M.A. Abdul Kabeer v. Enforcement Directorate - 1994 (72) E.L.T. 826. On these considerations also, the benefit of notification is available. 13. Accordingly, we allow the appeal and set aside the impugned order.
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1999 (8) TMI 955 - SUPREME COURT
Proceedings have not been even impleaded as party respondent to this proceedings. ... ... ... ... ..... e living person to another. Where property passes by conveyance, the transaction is said to be inter vivos, to distinguish it from a case of succession or devise. So the landlord had to wait for a still further period if he were to root his right in Ex.A1 to recover possession of the building. As the third proviso to Section 11(3) disentitles a landlord from applying for eviction of the tenant before the expiry of the quarantine period, the petition filed by the landlord in this case has to be dismissed only on that ground. Any observation made on the merits of the case in the proceeding based on such a non-maintainable petition must stand erased from judicial notice. If the present landlord files a new petition for eviction under the Act, as the ban period is over, the same has to be considered and disposed of uninfluenced by any of the observations made by the High Court or the courts below thereto. The appeal is dismissed in the above terms, without any order as to costs.
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1999 (8) TMI 954 - SC ORDER
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... ... ..... the Tribunal after an elaborate consideration of the facts presented before it. Accordingly, the appeals fail and are dismissed. No costs
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1999 (8) TMI 953 - SUPREME COURT
Whether Appellants are liable to be prosecuted along with public servants for the offence under Section 109 of the Penal Code read with Section 13(1)(e) of the P.C. Act?
Held that:- There is no force in the contention that the offences under Section 13(1)(e) cannot be abetted by another person. Referring to illustrations given in case they are apt examples of how the offence under Section 13(1)(e) of the P.C. Act can be abetted by non-public servants. The only mode of prosecuting such offender is through the trial envisaged in the P.C. Act.
For the aforesaid reasons we are unable to appreciate the contentions of the appellants that they are not liable to be proceeded against under the P.C. Act. Accordingly we dismiss these appeals.
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1999 (8) TMI 952 - PATNA HIGH COURT
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... ... ..... puted by the respondent that the concerned workmen of Tube Company continued to draw their wages from the transferor Company (Tube Company) prior to October 1, 1985 and the employees of the transferor Company have already given benefits of wages at par with the employees of the Transferee Company w.e.f. October 1, 1985. The finding of the Tribunal therefore, that the effective date is April 1, 1983 from which date employees of the transferor Company are entitled to get benefits is perverse in law and contrary to the amalgamation scheme and the order passed by the High Courts. From the facts and the materials discussed herein above, it can safely be concluded that effective date is October 1, 1985 for the purpose of giving benefits of wages and other benefits to the employees of the Transferee Company. 18. The writ application is therefore, allowed and the impugned order passed by the Tribunal is set aside. However, in the facts of the case there shall be no order as to cost.
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1999 (8) TMI 951 - MADHYA PRADESH HIGH COURT
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... ... ..... ification dated October 23, 1981 (annexure P-1) and held, if the tax-payer is within the plain terms of the exemption it cannot be denied its benefit by calling in aid any supposed intention of the exemption authority. If any other condition is prescribed which is not in the notification, it is liable to be struck down on the ground of impermissible delegation of legislative power to the executive. The executive instructions can supplement a statute or cover areas in which the statute does not extend. They cannot run contrary to statutory provisions or whittle down their effect. It is not permissible to travel beyond the terms of the notification. 8.. The petition is allowed. The respondents Nos. 1 and 2 are directed to issue the eligibility certificate to the petitioner as per decision dated March 11, 1998 of the respondent No. 2 which has been communicated to the petitioner by the Industries Commissioner by the letter dated June 26, 1998 within one month. Petition allowed.
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1999 (8) TMI 950 - SUPREME COURT
Whether the order passed by the High Court of Judicature at Allahabad, Lucknow Bench, granting bail to respondent No. 1 Ram Samujh Yadav requires to be set aside on the ground that the High Court ignored the provisions of Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985?
Held that:- The organised activities of the underworld and the clandestine smuggling of narcotic drugs and psychotropic substances into this country and illegal trafficking in such drugs and substances have led to drug addiction among a sizeable section of the public, particularly the adolescents and students of both sexes and the menace has assumed serious and alarming proportion in the recent years. Therefore, in order to effectively control and eradicate this proliferating and booming devastating menace, causing deleterious effects and deadly impact on the society as a whole, the Parliament in the wisdom has made effective provisions by introducing this Act 81 of 1985 specifying mandatory minimum imprisonment and fine.
In the result, appeal is allowed. The impugned Order dated 20 August, 1998 passed by the High Court of Judicature at Allahabad, Lucknow Bench, releasing respondent No. 1, Ram Samujh is quashed and set aside. Respondent No. 1 is directed to surrender.
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1999 (8) TMI 949 - KARNATAKA HIGH COURT
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... ... ..... serving of foods by means of superheated steam under heat and pressure . The word pan has also been defined as a metal, earthenware, or plastic container (as a warming pan, dustpan, dishpan) for domestic use, that is, usually broad, shallow, and open. (b) any of various metal kitchen utensils of different shapes and sizes in which foods are cooked or baked . The aluminium separators, pressure pans are parts of the pressure cooker. They fall in the category of utensils also. The dispute before us is not of interpreting the two entries on the basis of which interpretation beneficial to the assessee could be taken. Entry 45 of Fifth Schedule which is relating to aluminium utensils expressly excludes pressure cookers, their parts and accessories and as such because of the exclusion clause, the beneficial interpretation could not be taken 9.. In these circumstances, no case for interference in the order of the Tribunal is made out, the petitions are dismissed Petitions dismissed.
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1999 (8) TMI 948 - CALCUTTA HIGH COURT
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... ... ..... crept into the assessment orders, no doubt by reason of the error in law under which all parties laboured under until the Supreme Court pointed out the correct legal position in the India Carbon case 1997 106 STC 460. 9.. There has not been any inordinate delay in this case either. If more than three years has elapsed from the first of the numerous orders under challenge, even that lapse of time should be excused because the three-year rule is not an inflexible rule in the writ court. 10.. The calculation of interest amounts recovered from the writ petitioner as given by the learned advocate for the writ petitioner be kept on record countersigned. 11.. There will be rule absolute as prayed for in terms of prayers (a) and (b) of the writ petition. 12.. Let the concerned respondents refund by way of payment to the writ petitioner three several sums of Rs. 1,38,942, Rs. 5,880 and Rs. 49,920 within six weeks from date hereof. There will be no order as to costs. Petition allowed.
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1999 (8) TMI 947 - JAMMU AND KASHMIR HIGH COURT
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... ... ..... that the additional toll tax is in any way violative of any constitutional provision. 87.. In view of the above discussion, the questions posed are answered against the petitioners and in favour of the State. The registry is now directed to list all the writ petitions before the division Bench so that these are disposed of by taking into consideration the facts of each individual case. This judgment is being pronounced in terms of rule 138 of the Jammu and Kashmir High Court Rules of 1999. Order of Division Bench The issue involved in this petition and other connected petitions has been answered in favour of the State. It has been held that the levy of toll tax is in accordance with law. In view of the detailed reasons given by the Full Bench in Writ Petition No. 660 of 1982 and other connected writ petitions enumerated in the title, these petitions are found to be without merit and are dismissed. The interim directions shall stand vacated automatically. Petitions dismissed.
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1999 (8) TMI 946 - SUPREME COURT
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... ... ..... after appreciating the evidence of PW-1 and PW-4 has held that the appellant was in possession of that plastic bag. Some other points were also raised before the High Court but the High Court did not find any substance therein. 3. What is now contended by the learned Counsel for the appellant is that the mandatory requirement of Section 50 of the N.D.P.S. Act, 1985 viz. that the person to be searched should be told about his right to be examined in presence of a Magistrate or a Gazetted Officer was not complied with in this case. This contention is really misconcieved. In this case it was not the person of the appellant which was searched. He was found sitting on a plastic bag which belonged to him and which contained poppy straw. As pointed out by this Court in State of Punjab v. Baldev Singh Section 50 would come into play only in the case of search of a person as distinguished from search of any premise etc. As we do not find any substance in this appeal, it is dismissed.
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1999 (8) TMI 945 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... not be deprived of the exemption if it is really entitled to the same under the law. Accordingly for the ends of justice the matter should go back to the assessing officer for reconsideration of the matter. Mr. K.K. Saha also concedes that if the matter is to be sent back it should be sent to the level of the assessing officer because the matter in dispute requires detailed scrutiny of the purchases and supporting documents. 4.. Hence, the impugned order of the respondents are set aside. The case is remanded back to the assessing officer (respondent No. 2) before whom the applicant shall produce a detailed statement of purchases with supporting documents and make a specific written submission as to the ground on which exemption is claimed. It is further directed that within sixteen weeks after said statement and documents are furnished, the assessing authority shall make fresh assessment keeping in view the observation made above. We make no order as to costs. Case remanded.
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1999 (8) TMI 944 - KARNATAKA HIGH COURT
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... ... ..... considered which envisages processing as well. It was observed that .......firstly, because it considered the definition of manufacture (which, of course, is identical with its definition under the Act) in the context of resale of goods as defined in that Act and secondly, because of the nature and extent of the process which the crude oil undergoes to radically change itself to marketable refined oil. The crude oil on which the tax was paid was accordingly held liable to pay tax again on sale of oil after refining. Under the Karnataka Sales Tax Act, there is no definition of manufacture and therefore the judgment which was given in the case of B.P. Oil Mills Ltd. v. Sales Tax Tribunal 1998 111 STC 188 (SC) based on extended meaning of definition of manufacture cannot be made applicable to the provisions of the Karnataka Sales Tax Act. Writ petitions are allowed. The respondents are directed to pass fresh orders keeping in view the observations made above. Petitions allowed.
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