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Case Laws
Showing 61 to 80 of 445 Records
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2001 (12) TMI 846 - ANDHRA PRADESH HIGH COURT
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... ... ..... dered opinion, is in the line of socio-economic development in the State. No mala fides can be attributed to the State Government in passing the impugned G.O. Ms. No. 540 dated October 30, 2001, which, in our opinion, has been passed in the interests of the workers and the development of industries in the State and also with a view to earning further revenues to the State. In our opinion, the petitioner who is a chartered accountant-cum-advocate has no interest in the subject-matter and that, therefore, in our opinion, he has no locus standi to maintain this writ petition. In our opinion, the Government has always at liberty to extend tax based incentives or tax deferment incentives in backward areas in the public interest and in the interest of development of industries in the State. In matters of this nature where policy decisions of the Government are involved courts would be rather slow and loathe to interfere. The writ petition fails and is dismissed. Petition dismissed.
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2001 (12) TMI 845 - MADRAS HIGH COURT
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... ... ..... n one of the judgments of this Court already referred to, clubs are an imported concept, and from 1939 and during the period prior to independence, supply of refreshments to members for valuable consideration in all clubs in this State was regarded as sale, and tax was levied thereon. Shortly after independence, courts followed the English law of the period prior to independence for holding that such supplies do not constitute a sale. Parliament had therefore to step in, and it did so by amending the Constitution and expanding the width of the definition of sale or purchase of goods. 25.. After the enactment of corresponding amendment to the State Sales Tax Act, it is no longer open to any club, whether incorporated or unincorporated, whether proprietary or non-proprietary, to contend that the delivery or supply of refreshments to its members is not a sale and that tax is not leviable on such sales. 26.. The writ petitions are, therefore, dismissed. Writ petitions dismissed.
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2001 (12) TMI 844 - MADRAS HIGH COURT
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... ... ..... entitle the petitioner to claim that the State must refrain from enforcing the law as against the petitioner. Counsel for the State rightly submitted before us that the State is initiating action against the State owned corporation for the recovery of tax on transactions to which it was a party, and which transactions are similar to those to which the petitioner before us is a party. 30.. The argument that there could be no tax by intendment, in the absence of express words providing for the levy of tax while being correct, does not have any relevance to the facts of the present case. The provisions for levy of tax on the supplies effected as in this case, is clearly to be found in section 2(n)(v) of the Tamil Nadu General Sales Tax Act, which is in conformity with article 366, clause (29A)(e) of the Constitution. 31.. We therefore, do not find any justification for interfering with the impugned order of the Tribunal. The writ petition is dismissed. Writ petition dismissed.
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2001 (12) TMI 843 - ANDHRA PRADESH HIGH COURT
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... ... ..... s not extend in relation to the goods and cannot be extended beyond the provisions of the statute. 12.. We are, therefore, of the opinion that those industrial units, which have taken any steps whatsoever for the purpose of construction of the factory prior to October 3, 1989, would not be entitled to the benefits of the said scheme. 13.. In W.P. No. 7519 of 1992 the learned counsel appearing on behalf of the petitioner would contend that therein the petitioner had also applied for the benefits under the old scheme contained in G.O. Ms. No. 375 dated August 23, 1985. By reason of the Government Order in G.O. Ms. No. 498, dated October 16, 1989 that scheme has been superseded. No legal right, therefore, subsists in favour of the petitioner for a direction to consider its case for grant of the benefit under the both the schemes-old and new. 14.. The questions referred to are answered accordingly. The writ petitions are dismissed. No order as to costs. Writ petitions dismissed.
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2001 (12) TMI 842 - MADRAS HIGH COURT
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... ... ..... e fact that the State had not suffered in any way by reason of the execution of that agreement which recognises the transfer. The confidence of the entrepreneurs in the schemes announced and worked by the State will not be enhanced if they are penalised for things which had been waived by execution of the agreement subsequently by those empowered to do so. 18.. The Tribunal was also carried away by the technical breach, ignoring the surrounding circumstances, and the subsequent events, as also the purpose for which the scheme had been announced, which purpose has not in any way been adversely served by reason of the execution of the agreement on August 31, 1994 between the Territorial Assistant Commissioner representing the State and the petitioner herein. 19.. The impugned order of the Tribunal cannot be sustained and is set aside. The petitioner is entitled to costs of this writ petition which is quantified at Rs. 2,500. These writ petitions are allowed. Petitions allowed.
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2001 (12) TMI 841 - ANDHRA PRADESH HIGH COURT
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... ... ..... tice, it was a permissible deduction from the turnover of the dealer. 10.. The only submission made on behalf of the Revenue is that the ratio laid down in those decisions is not applicable to the facts of these cases. We are afraid, the reality is otherwise. Because the appellant showed certain deduction in the bills, this discount could be allowed, as held by this Court, even during the entire year at the time of settling the accounts finally. Having regard to the discussion and in the light of law laid down by the division Bench of this Court, we are inclined to agree with the submission made on behalf of the appellant and we hold that the Commissioner of Commercial Taxes was not justified in denying the discounts claimed by the appellant, which discount was allowed by the first appellate authority. 11.. In the result, the appeals are allowed on both counts as indicated above and the order passed by the Appellate Deputy Commissioner shall stand confirmed. Appeals allowed.
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2001 (12) TMI 840 - MADRAS HIGH COURT
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... ... ..... the buyer which would also include the amounts payable by others on behalf of such buyer, but would exclude amounts receivable by the seller from others under a scheme to which the buyer is not a party. 10.. We must, therefore, hold that the order of the Tribunal holding that the amount of concession received by the manufacturers from the Government under the administered scheme forms part of the sale consideration, is not in accordance with the law declared by the apex Court. The impugned order of the Tribunal is set aside, and the original petition filed by the petitioner before the Taxation Tribunal shall stand allowed. 11.. The learned counsel for the petitioner points out that the petitioner had paid certain amounts during the pendency of the matter before this Court under the orders made by this Court. Such amount shall be adjusted against other liabilities, if any, of the manufacturer. If there are no such liabilities, the amount shall be refunded. Petitions allowed.
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2001 (12) TMI 839 - SUPREME COURT
Grant of ad-interim injunction refused
Held that:- A refusal to grant an injunction in spite of the availability of facts, which are prima facie established by overwhelming evidence and material available on record justifying the grant thereof, occasion a failure of justice and such injury to the plaintiff as would not be capable of being undone at a latter stage. The discretion exercised by the Trial Court and the High Court against the plaintiff, is neither reasonable nor judicious. The grant of interlocutory injunction to the plaintiff could not have been refused, therefore, it becomes obligatory on the part of this Court to interfere.
For the foregoing reasons these appeals are allowed. An ad-interim injunction under Rules 1 and 2 of Order 39 of the CPC shall issue in favour of the plaintiff-appellant restraining the defendant-respondents from using directly or indirectly the word Muktajivan in their trade name associated with the business and services of colour lab and studio and any other similar word or name which may be identical or deceptively similar to the plaintiffs trade name. The plaintiff-appellant shall be entitled to costs throughout incurred upto this stage.
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2001 (12) TMI 838 - MADRAS HIGH COURT
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... ... ..... enue to qualify the exemption with reference to the user, as the State is not bound to enact law levying tax on goods without reference to their user, nor is there any prohibition in the Act against exemption being granted with reference to their user. If the State has not chosen to clarify it s intention and has not chosen to specify any condition subject to which the exemption can be availed, there is no alternative but to hold that all goods falling within the description of the goods mentioned in the exemption notification will qualify for the exemption. For the purpose of ascertaining the nature of the goods, it s predominant use and the popular sense in which the words used in the notification are understood would be material. The special use for which a particular dealer or buyer uses those goods will not render those goods into something other than what they normally are, having regard to their nature and dominant and ordinary user. 18. The writ petitions are allowed.
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2001 (12) TMI 837 - MADRAS HIGH COURT
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... ... ..... oration was a party, would not entitle the petitioner to claim that the State must refrain from enforcing the law as against the petitioner. Counsel for the state rightly submitted before us that the State is initiating action against the State owned Corporation for the recovery of tax on transactions to which it was a party, and which transactions are similar to those to which the petitioner before us is a party. 30. The argument that there could be no tax by intendment, in the absence of express words providing for the levy of tax while being correct, does not have any relevance to the facts of the present case. The provisions for levy of tax on the supplies effected as in this case, is clearly to be found in section 2(n)(v) of the Tamil Nadu General Sales Tax Act, which is in conformity with Article 366 Clause 29-A(e) of the Constitution. 31. We therefore, do not find any justification for interfering with the impugned order of the Tribunal. The writ petition is dismissed.
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2001 (12) TMI 836 - CEGAT, NEW DELHI
Demand - Limitation - SSI exemption ... ... ... ... ..... e is one in which the material facts were known to the Department through the appellant rsquo s letter dated 10-04-91. Ld. SDR rsquo s submission that there is no evidence on record, of receipt of the said letter by the Department does not appear to be impressive inasmuch as it was the specific plea of the appellant that he had given all the necessary information to the Department by way of the said letter and none of the lower authorities has recorded any finding to the effect that the letter was not received by the Department. In the absence of rebuttal the question of evidence of receipt not arise. Thus it appears from the record that both the assessee and the Department were aware of the relevant facts prior to the issuance of the show cause notice. The demand is, therefore, clearly barred by limitation inasmuch as the allegation of suppression stands successfully rebutted by the appellant. The appeal is allowed. (Order dictated and pronounced in open Court on 19-12-2001)
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2001 (12) TMI 835 - ITAT AMRITSAR
Business expenditure, Entertainment expenditure ... ... ... ... ..... of sandalwood or ivory pieces which were meant only as a measure of business promotion and not for any advertisement of their products but the learned Assessing Officer without examining the said aspect in its proper perspective, mechanically applied holding that since the presentation items were of value of more than Rs. 50 therefore, the same are not admissible as business expenditure. In the instant case also, the Assessing Officer has disallowed expenses, in question, merely on the ground that presentation articles were of the value of more than Rs. 50 each. In fact, the Assessing Officer has not brought any other material on record. Even the learned CIT(A) has not given any cogent reasons while confirming the addition. In view of the decision of the Hon rsquo ble Karnataka High Court also, no addition is called for and accordingly the same is hereby deleted. 14. In the result, the appeal of the Revenue is dismissed while the C.O. filed by the assessee is partly allowed.
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2001 (12) TMI 834 - HIGH COURT OF BOMBAY
Directors - Restrictions on powers of Board, Share capital and debentures ... ... ... ... ..... en the representations and warranties. On the other hand, if injunction is withheld and the several steps contemplated by the MoU are allowed to be completed and the transaction is completed, at worst the plaintiff’s share in the new company will be proportionately reduced to the total shareholding of the new company. As a preference shareholder, the plaintiff would be entitled to redeem the preference shares. 60. In the result, in view of the foregoing discussion, the notice of motion and the appeal are dismissed. On the request of Mr. Chagla, the ad interim order dated November 17, 2001, is continued for a period of six weeks. It is further directed that the resolution passed in the annual general meeting to be held on December 24, 2001, in respect of item Nos. 7 and 8, if passed, would not be implemented for a period of six weeks. 61. The parties and the authroities to act on the ordinary copy of this order duly authenticated by the personal secretary of this court.
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2001 (12) TMI 833 - CEGAT, MUMBAI
Adjudication - Natural justice - Violation of ... ... ... ... ..... made available to them. The Commissioner (Appeals) directed pre-deposit of the entire amount without considering the argument of violation of principles of Natural Justice. In application for modification, the applicant mentioned that copies of the documents relied upon were not furnished to them and also reiterated the plea that order in adjudication was passed without hearing. Modification application also was dismissed and the appeal was dismissed for non-compliance. 4. emsp We have heard both sides. We are satisfied that the principles of Natural Justice have been violated in the present case and hence set aside the impugned order and remand the case to the original adjudicating authority for fresh decision on merits after supplying the query sent to the CLRI and the report of the CLRI on the imported goods. The adjudicating authority shall extend reasonable opportunity of hearing to the appellants before passing fresh orders. 5. emsp The appeal is thus allowed by remand.
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2001 (12) TMI 832 - HIGH COURT OF KARNATAKA
Disinvestment ... ... ... ... ..... to the new change of circumstances. At the same time this court hopes and trusts that the new management would see that the object of disinvestment is fully achieved in providing a better efficiency to consumer who is ultimately the master of the business. This court also notices in the agreement of a reference to a terminology of employees which would include all the employees employed by the lessor/licenser. In the clauses with regard to employees certain terminologies such as retrenchment are used which is normally applicable to workmen in Industrial Disputes Act. It is hoped that the same treatment is given to the officers as well. This court also hopes that the disinvestment process would safeguard the interest of the workers/emplo-yees. It is hoped that the contesting respondents would do their best in safeguarding the interest of the employees as a whole as a fair employer. 38. With these observations both the petitions stand dismissed. Parties to bear their own costs.
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2001 (12) TMI 831 - HIGH COURT OF MADRAS
Form and contents of balance sheet ... ... ... ... ..... The complaint is mainly based on the footing that the offence is a continuing one and there is no period of limitation and in such circumstances, the contention with regard to invoking the power under section 473 of the Cr. PC is devoid of merit and cannot be accepted. 13. Since the offence under section 211(7) of the Act is not a continuing one, the learned Magistrate ought not to have taken cognisance of the offence in the present case after the expiry of the period of limitation in view of the bar under section 468 of the Cr. PC and the proceedings are liable to be quashed. 14. In view of the conclusion arrived above, it is not necessary to go into the other contention of the petitioner that the allegations mentioned in the complaint do not constitute the offence alleged. 15. In the result, the petition is allowed and the proceedings against the petitioner in STR No. 2644 of 2000 on the file of Sub-Divisional Judicial Magistrate, Pondicherry are quashed. Petition allowed.
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2001 (12) TMI 830 - CEGAT, MUMBAI
Demand - Customs - Export goods - Notification No. 203/92-Cus - Demand - Show cause notice ... ... ... ... ..... rayer for cross-examination of some excise officers, who, according to him, issued some certificate in 1994 certifying that Modvat credit was not taken. He was not able to show this was a ground in the appeal. Therefore, we have not considered this prayer. We are also not able to accept the contention that the notice ought to have been issued in 1995 for the reason that, during that time, the department carried out some enquiries with regard to availing of Modvat credit. We have no evidence to show that such enquiries were carried out even if they were, that by itself does not restrict the right that the department may possess in law for issue of notice. 5. emsp The appeal is accordingly allowed and the impugned order set aside. The Commissioner shall, after considering the evidence that the appellant may produce before him within two months from the receipt of this order, and giving it a reasonable opportunity of being heard, pass orders on the notice in accordance with law.
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2001 (12) TMI 829 - CEGAT, MUMBAI
Valuation - Molasses - Captive consumption ... ... ... ... ..... e relevant. We have to agree. The Tribunal appears to have been guided in the rejection of the WMDC price by the factor of geographical proximity it refers to. That criteria is satisfied before us. All three appellants were from the same district, Ahmednagar where WMDC, we are told, is located. 6. emsp The next contention that WMDC price have been quoted for different grades fails for want of substantiation. Not the slightest evidence has been shown that the grades of molasses that they showed were lower than the grade. 7. emsp Counsel for the appellant relies upon the decision of the Tribunal in Shrigonda SSK v. CCE, 2000 (122) E.L.T. 763. In that decision the Tribunal, on the evidence before us, had applied the price of Rs. 1100 per ton between January 1995. We are not concerned with these in any of the appeals before us. We note that the price would not be same for January, February and March. We dismiss this claim for want of substantiation. 8. emsp Appeals are dismissed.
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2001 (12) TMI 827 - ANDHRA PRADESH HIGH COURT
Oppression and mismanagement ... ... ... ... ..... ard is following the same procedure from its inception. I am afraid, that if the Board is allowed to function in this manner, grave injustice will be done to the litigant public. Since the Board is vested with discharge of judicial functions and being an institution of public trust, it is expected to act fairly, objectively and dispassionately, but not whimsically, fancifully or arbitrarily. If the individual members/ Benches of the Board are allowed to follow their own procedure giving a go bye to the laws of procedure, the very faith and belief of the litigant public will be eroded. Hence, it is high time that either the board should frame regulations on the procedure to be followed without ambiguity or the Government in exercise of its rule making power shall frame rules with regard to the procedure to be followed by the Board instead of leaving the issue to the individuals occupying position in the Board which will go a long way in gaining credibility by the institution.
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2001 (12) TMI 824 - HIGH COURT OF ANDHRA PRADESH
Winding up - Circumstances in which a company may be wound up ... ... ... ... ..... ry notice does not mean that the company has admitted its liability. In N.L. Mehta Cinema Enterprises (P.) Ltd. v. Pravinchandra P. Mehta 1991 70 Comp. Cas. 31 (Bom.), the respondent company failed to raise any objection to the demand notice until it filed its affidavit in reply to the petition. The court held that the failure to raise objections earlier will not affect the merits of the company rsquo s defence or constitute an estoppel against the company. In Winco Ltd. v. Sidvink Properties (P.) Ltd. 1996 86 Comp. Cas. 610 (Delhi), it was held that omission on the part of the company to reply to the statutory notice issued under section 434(1) would not amount to admission of the claim of the petitioner. 22. In the result and for the foregoing reasons, we dismiss O.S.A. No. 5 of 1998 with no order as to costs. Further, we direct that C.P. Nos. 165 and 166 of 1999 be placed before the learned single Judge for disposal in accordance with law and in the light of this Judgment.
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