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Showing 101 to 120 of 382 Records
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1996 (1) TMI 385 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
... ... ... ... ..... of law, to be borne in mind is section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 which has already been noticed. Under section 22 of the said Act, no distress proceedings can be taken for the recovery of the arrears of sick industrial company without prior consent of the Board. In the instant case, it is not claimed by the respondent that such a consent was obtained from the Board. The excuse for not having obtained the consent of the Board is want of communication. But, that would not dilute the fact that the petitioner has already been declared as a sick industrial undertaking a scheme has been framed giving the benefit of section 22. Therefore, the form B6 notices issued in the instant case which were not preceded by the consent from the board are set aside. It is open to the respondents to take fresh action to recover the arrears of tax. Issued under my hand and the seal of this Tribunal on this the 30th day of January, 1996. Ordered accordingly.
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1996 (1) TMI 384 - MADHYA PRADESH HIGH COURT
... ... ... ... ..... on 44(4) to call upon the Tribunal to make appropriate additions or alterations in the question referred to for our opinion. 9.. The Tribunal may decide the question in regard to hose pipes one way or the other and then refer the question with regard to hose pipes if found necessary and may re-shape the question by appropriate additions/alterations in the statement of the case as well as in question. 10.. Accordingly we return this reference without answering the question and call upon the Tribunal to make appropriate additions/alterations so far as the question of hose pipes are concerned. 11.. The Tribunal is directed to comply with the directions within six months from the date of the receipt of the order. 12.. This reference application stands disposed of in terms indicated above but without any order as to costs. 13.. Counsel fee for each side is, however, fixed at Rs. 750 if certified. 14.. A copy of this order be transmitted to the Tribunal in accordance with the law.
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1996 (1) TMI 383 - KARNATAKA HIGH COURT
... ... ... ... ..... issued notice initiating penalty proceedings, when tax had been collected under the Central Sales Tax Act in respect of identical goods, stating that such goods are exempted from tax, but subsequently, the department revised this rule, that way, the department is not sure of the legal position of the matter. 6.. In the result, we allow this appeal and set aside the order made by the learned single Judge, allowing the writ petition filed by the appellant-petitioner. The order made by the assessing authority in so far as it relates to footwear costing less than Rs. 30 per pair under the Central Sales Tax Act, is quashed. In other respects, the order made by the assessing authority remains undisturbed. The circular issued by the Commissioner, contrary to what we have expressed, is of no efficacy, and stands quashed. If the appellant makes appropriate application, whatever monies have been deposited by the appellant shall be refunded in accordance with law. Writ appeal allowed.
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1996 (1) TMI 382 - SUPREME COURT
Whether or not the person charged desired or had an oral enquiry, he shall be heard in person at any stage if he so desires before final orders are passed?
Held that:- Generally speaking, it is not necessary that the charges should be framed by the authority competent to award the proposed penalty or that the enquiry should be conducted by such authority. We do not find anything in the rules which would induce us to read in Rule 3(b)(i) such a requirement. In our opinion, the view taken by the Tribunal that in a case falling under Rule 3(b) the charge memo should be issued by the disciplinary authority empowered to impose the penalties referred to therein and if the charge memo is issued by any lower authority then only that penalty can be imposed which that lower authority is competent to ward, is clearly erroneous. We, therefore, allow this appeal. The order passed by the Tribunal is set aside and the case is remitted back to the Tribunal to consider the other contentions which were raised before it and to dispose of the case in accordance with law.
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1996 (1) TMI 381 - SUPREME COURT
Title of land - Held that:- Appeal allowed. The respondent who lost possession as a result of an order being passed in restitution application and was dispossessed pursuant to the order in the restitution application cannot maintain a suit based on his title since he had no title to the land. The High Court, therefore, was not right in upholding the decree of the trial court. The trial court found that the Tarwad had obtained possession pursuant to the restitution application. It, however, went on to hold that the respondent had established his title and could recover the property. These findings cannot be sustained in view of what we have said above. The decree of the trial court is set aside and the suit of the respondent is dismissed with costs.
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1996 (1) TMI 380 - SUPREME COURT
Whether prior or subsequent to the employment that are either incidental to such employment or form part of its terms and conditions and also include promotion to a selection post?
Held that:- Appeal allowed. It is seen that Rule 22 of the general Rules provides reservation for appointment by direct recruitment. By Constitutional parameters and interpretation of law by this Court, reservation under Articles 141B, 16(1) and 16(4) would include reservation in promotion as well. Thus the stand taken by the Tribunal that Rule 22 would apply only for direct recruitment and not for appointment by promotion, is illegal.
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1996 (1) TMI 378 - SUPREME COURT
Condonation of delay - Held that:- Appeal allowed. Delay of 109 days in this case has been explained and that it is a fit case for condonation of the delay.
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1996 (1) TMI 377 - CEGAT, NEW DELHI
... ... ... ... ..... Tariff namely, T.I. 30B and industrial fan falls under the T.I. 33 (2). The Departmental Representative contended that though it is not an integral part of the fan but it is an essential item and fan is not complete without such starter. 4. emsp We have carefully considered the matter. In the facts and circumstances of the case, it is clear that fan is complete even without the starter. Since the industrial fan is classifiable under T.I. 33(2) whereas the starter is falling under 30B of the erstwhile Tariff Act. Further, the Collector (Appeals) has given his finding that starter is very much essential for the operation of the centrifugal fan. Since the item is not a part of the fan and fan is complete without this item we are of the view that starter cannot be included in the value of the fan manufactured and cleared by the appellants. In that view taken, we accept the plea of the appellants and accordingly, the impugned order is set aside. In the result, appellants succeed.
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1996 (1) TMI 376 - CEGAT, NEW DELHI
Modvat - Restoration of ... ... ... ... ..... export cannot be utilised towards payment of duty on similar final products cleared for home consumption or for export on payment of duty. In fact, under sub-rule (6) of Rule 57F no part of the credit of duty allowed shall be utilised save as provided in sub-rule (4). This would clearly rule out a refund claim in a case of this type. Accordingly, it would have been appropriate for the Assistant Collector to have rejected the refund claim on the ground that it was not maintainable as it pertained to Modvat credit and that there was no provision for grant of any refund of such credit. It was erroneous to have rejected the refund claim on the ground of time bar. In the circumstances, the application made for restoration of the credit which has been admittedly utilised wrongly should have been allowed once the persent respondents had made good such an error by payment of duty from their PLA. The appeal discloses no merit and is accordingly dismissed. The impugned order is upheld.
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1996 (1) TMI 375 - SUPREME COURT
Order of the Appellate Authority for Industrial and Financial Reconstruction - impugned order upheld the order of the BIFR by which the benefit of the provisions of section 72A of IT Act, 1961, was not extended to the appellant upon the amalgamation of Sharp Edge Limited with it - order under appeal as also the order of the BIFR declining to make a declaration u/s 72A in respect of the amalgamation of Sharp Edge Ltd. with the appellant set aside and the BIFR is directed to make such directed
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1996 (1) TMI 374 - ALLAHABAD HIGH COURT
Audit Objection, Fresh Information ... ... ... ... ..... assessee. As against that actual stock of 1,610 footmats was found on the spot. The assessee was called upon to explain the difference. The assessee filed an explanation stating that the difference of the total stock as entered in the books and the stock found on the spot at the time of survey, was lying in the branch office, namely, Ram Das Gopal Das, which dealt in different items. This is why the explanation of the assessee was rejected and an inference was drawn that the difference represented the sales outside the books. The question for consideration is whether the aforesaid inference is contrary to law. In our opinion, when the explanation was not found acceptable by the assessing authority, reasonable inference could be drawn that the unexplained difference represented sales outside the books. Prima facie, we do not see any error in the approach of the authorities and hence, in our opinion, no statable question of law arises. The application is, therefore, rejected.
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1996 (1) TMI 373 - CEGAT, NEW DELHI
Natural justice ... ... ... ... ..... e 17 of the paper book the appellants had replied to the notice and explained that they had obtained only olein part of the fully neutralised Palm stearine. Collector (Appeals), therefore, appears to have been proceeded from a wrong premises in holding that no reply was given to the show cause notice. Considering all this we are satisfied that there has been an infraction of principle of natural justice in not putting the appellants to adequate notice. We, therefore, set aside the impugned order and remand the matter to the adjudicating authority for de novo decision after disclosing all the evidence proposed to be relied upon and offering opportunity for hearing and thereafter pass suitable decision in accordance with law. The Appellants shall be at liberty to produce before the authority such additional evidence as they may consider necessary. Since the matter is old and is being remanded it would be appreciated if it is decided within 6 months of the receipt of this order.
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1996 (1) TMI 372 - CEGAT, NEW DELHI
Demand - Limitation - Suppression - Penalty - Imposition of ... ... ... ... ..... e was introduced with effect from 1-3-88 the appellants were manufacturing a product described as wire rod. Wire rod in terms of changed definition was nothing but Aluminium wire. As there was a change in the classification of the product manufactured by the appellants therefore it was essential for them to submit the classification list stating the position. Specially in view of the fact that Chapter Note brought out the difference in regard to physical shape of the goods namely whether in coil or not in coil admittedly the product manufactured by the appellants was in coil and therefore the amended definition was fully applicable to the appellants. Having regard to these facts we hold that penalty is imposable. Looking to the facts and circumstances of the case we find that the penalty is harsh, therefore, it is reduced from Rs. 35,00,000/- to Rs. 10,00,000/-. 16. emsp Subject to the above modifications the impugned order is uphled and the appeal is disposed of accordingly.
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1996 (1) TMI 371 - CEGAT, KOLKATA
Adjudication - Natural justice - EXIM - Licence - Disposal goods - Confiscation - Released goods - Revision - Order of release of goods for home consumption
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1996 (1) TMI 370 - SUPREME COURT
Validity of sections 37 and 38 of the Haryana General Sales Tax Act, 1973 challenged - Held that:- Both the sections are valid.
It is clarified that so far as the production of goods carrier record or trip sheet or log book is concerned, production of any one of them is obligatory and cannot be dispensed with.
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1996 (1) TMI 365 - CEGAT, NEW DELHI
Valuation - Captive consumption ... ... ... ... ..... efore the Authorities below that the party would have earned a profit only to the extent of 10 if the goods were sold as such. Since the goods which were captively consumed comes to the extent of 10 of the finished goods, they considered that only 10 of profit should be added on the cost of production in respect of the goods which were captively consumed. We find that goods were not as such but the goods were captively consumed in the manufacture of finished product. Profit of finished product cannot be taken as basis in determining the assessable value of the goods which were captively consumed. In the similar circumstances, Tribunal has been taking a view that margin of 10 of profit on cost of production would be reasonable in determining the assessable value of the goods which were captively consumed. Following the ratio of the aforesaid decision, we accept the plea of the respondents that profit should be added at 10 . 3. emsp The appeal is disposed of in the above terms.
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1996 (1) TMI 357 - SUPREME COURT
Whether the price of the containers or of the packing materials is charged for separately or not, be the same as those applicable to goods contained or packed?
Held that:- The appeals are allowed and the writ petitions filed by the appellants are disposed of with the direction that the liability of the appellants for sales tax under section 5(3-D) on the gunny bags/plastic bags in which the cement manufactured by the appellants is packed for sale would have to be determined after investigation into the facts and determining what were the ingredients of the contract and the intention of the parties. The impugned order of the High Court dated December 7, 1990, would stand modified accordingly.
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1996 (1) TMI 351 - SUPREME COURT
Whether existence of "mens rea" is a necessary ingredient for establishing contravention of section 10 punishable under section 23 of the FERA, 1947?
Whether section 10(1) of the FERA, 1947, is not an independent provision making its contravention, by itself punishable under section 23(1)(a) of the FERA, 1947, or whether its contravention can arise only if there is breach of some directions issued by the ' Reserve Bank of India under section 10(2) of the FERA, 1947?
Held that:- Appeal allowed. Both the questions above the judgment of the High Court, impugned in this appeal, cannot be sustained and we, accordingly, set it aside.
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1996 (1) TMI 345 - HIGH COURT OF ANDHRA PRADESH
Amalgamation of companies ... ... ... ... ..... h by the company in accordance with the Act. 6. No other objections have been raised to the scheme of amalgamation. In the circumstances, there is no reason why these applications should not be allowed. 7. Considering the facts and circumstances of the case, I sanction and confirm the scheme of arrangement for amalgamation as approved with effect from 1-4-1995. The transferor-company is directed to be dissolved without winding up. A certified copy of this order shall be delivered to the Registrar of Companies within 30 days to take all necessary steps and consequential action in respect of the dissolution of transferor-company. A copy of the scheme of arrangement for amalgamation should be attached to this order. The parties to the scheme or any other person interested shall be at liberty to approach this court for any direction that may be required for carrying out the scheme of arrangement for amalgamation. The petitions are ordered accordingly. No costs. SCL q AUGUST, 1996
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1996 (1) TMI 344 - HIGH COURT OF PUNJAB AND HARYANA
Winding up – Statement of affairs to be made to official liquidator ... ... ... ... ..... reason that she was not liable to file the statement of affairs within the statutory period. Thus, the offence with which she has been charged stands fully proved against her and accordingly she is held guilty of the offence punishable under sub-section (5) of section 454 of the Act and convicted thereunder. However, having regard to the peculiar facts and circumstances of this case, I order Mukta Devi, accused, to pay a fine of Rs. 40,000. The fine shall be payable within six weeks from the date of this order and in the eventuality of default in the payment of fine, she will undergo simple imprisonment for a period of four months. As regards Surya Partap Singh and Pardip Kumar Gupta, it is held that the prosecution has failed to establish on record that these two accused have committed default without any reasonable excuse or that they were the persons liable to file the statement of affairs. This being so, these two accused are acquitted of the charges framed against them.
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