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Showing 21 to 40 of 271 Records
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1994 (4) TMI 385 - SUPREME COURT
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... ... ..... on when he is brought to the police station of this right. 3. An entry shall be required to be made in the diary as to who was informed of the arrest. These protections from power must be held to flow from Articles 21 and 22(1) and enforced strictly. It shall be the duty of the Magistrate, before whom the arrested person is produced, to satisfy himself that these requirements have been complied with. 22. The above requirements shall be followed in all cases of arrest till legal provisions are made in this behalf. These requirements shall be in addition to the rights of the arrested persons found in the various police manuals. 23. These requirements are not exhaustive. The Directors General of Police of all the States in India shall issue necessary instructions requiring due observance of these requirements. In addition, departmental instruction shall also be issued that a police officer making an arrest should also record in the case diary, the reasons for making the arrest.
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1994 (4) TMI 384 - SUPREME COURT
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... ... ..... h 89, is that the restrain from enforcing the levy is only prospective and the declaration does not affect any realisations already made. Learned counsel for the State has pointed out that in this case an attachment had already been levied and the recovery steps had been stayed only on the application of the petitioner who was directed to furnish bank guarantee and it is not therefore a case of levy being enforced after the decision of this Court. We have been referred to the order in Civil Appeal Nos. 2191-2193 of 1989 that there is no scope for holding that the applicants have been absolved of the vend fee for the earlier period for which bank guarantee were offered. We do not therefore, see any merit in this petition. It is accordingly dismissed." 6. This conflict, in our considered view, will have to be decided by an appropriate Bench in order that there may be uniformity. Hence, we direct the papers be placed before My Lord the Chief Justice for appropriate orders.
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1994 (4) TMI 383 - SUPREME COURT
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... ... ..... irement could always be made by virtue of Article 16(3) of the Constitution. Therefore, if a provision in the Establishment Rules appears to offend Article 16(2), since such a provision is permissible by virtue of Article 16(3) and Parliament permits its continuance by a special provision, Article 371-F(k), the said requirement giving preference to ’locals’ cannot be struck down as unconstitutional and any action based on the said provision would not be inconsistent with Part III of the Constitution. That being so we think that the line of reasoning adopted by the learned Judge in the High Court is not sustainable. 24. For the foregoing reasons we are of opinion that the view taken by the High Court is unsustainable. The appeals, therefore, succeed, the judgment and order of the High Court are set aside and the writ petitions filed in the High Court must stand dismissed. However, in the facts and circumstances of the case, we make no order as to costs throughout.
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1994 (4) TMI 382 - SUPREME COURT
Whether the common judgment passed by the first appellate Court specifically stated that ,it dismissed the plaintiffs suit with respect to one-third of the plot by its order allowing one appeal and dismissed the suit with respect to the other one-third by its order allowing the second appeal?
Held that:- The High Court came to two decisions. It came to one decision in respect of the invalidity of the appellants election in Appeal No. 7. It came to another decision in Appeal No. 8 with respect to the justification of the claim of respondent No. 1 to be declared as a duly elected candidate, a decision which had to follow the decision that the election of the appellant was invalid and also the finding that respondent No. 2, as Ghatwal, was not a properly nominated candidate. We are therefore of opinion that so long as the order in the appellant's appeal No. 7 confirming the order setting aside his election on the ground that he was a holder of an office of profit under the Bihar Government and therefore could not have been a properly nominated candidate stands, he cannot question the finding about his holding an office of profit, in the present appeal, which is founded on the contention that finding is incorrect. Thus accept the preliminary objection and dismiss the appeal with costs.
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1994 (4) TMI 381 - CALCUTTA HIGH COURT
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... ... ..... vour of the revenue. nbsp nbsp The question Nos. 3 and 4 must also be answered in favour of the revenue. Through an oversight question No. 2 which raised the question of advance-tax paid not in accordance with section 211 was observed to have been answered in the affirmative and in favour of the revenue in that judgment of the Division Bench, while in fact question No. 2 was not at all dealt with by the said Bench. Therefore, the said decision does not advance the case of the revenue. 4. This issue is now covered in favour of the assessee by the two decisions of this Court in CIT v. Ajoy Paper Milk Ltd. 1990 181 ITR 454 as well as in CIT v. Surajbhan Mahawar 1990 186 ITR 400. Respectfully following the said two decisions of this Court, we answer both question Nos. 3 and 4 in the affirmative and in favour of the assessee. Question Nos. 1 and 2, as already stated earlier, are also answered in the affirmative and in favour of the assessee. 5. There will be no order as to costs.
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1994 (4) TMI 380 - MADRAS HIGH COURT
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... ... ..... nter-State trade and commerce and as such attracted section 6(2) read with section 3(b) of the C.S.T. Act. Hence, until this exercise is made, neither the provisional demands made from the petitioners can be enforced, nor the further proceedings pursuant to the provisional notices can be continued. That being so, we do not consider it necessary to decide these writ petitions on merits. At this stage, it can only be observed that it is open to the petitioners to put forth their cases in the light of the provisions contained in the aforesaid Government Order as interpreted by us when the assessing authorities take up these matters under rule 18-C of the Rules. In that even, the assessing authorities are required to consider the same and pass orders in accordance with law and in the light of the observations, made in this order. 7.. Subject to the aforesaid observations the writ petitions are disposed of. However, there shall be no order as to costs. Writ petitions disposed of.
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1994 (4) TMI 379 - PATNA HIGH COURT
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... ... ..... Das Basu in his book Shorter Constitution of India (Eleventh Edition) at pages 578 and 579, thus When a right or liability is created by a statute which itself prescribed the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before seeking the discretionary remedy under article 226. The High Court may, in the exercise of its discretion, decline to interfere until all the statutory remedies are exhausted, ........... Thus, a writ under article 226 has been refused Where the petitioner has the remedies of appeal and revision under the income-tax or other fiscal statute or Sales Tax Act to challenge the amount of assessment or under the Customs Act to challenge an order of confiscation or other penalty, or statute relating to election or grant of a licence. We adopt the above statement of law as our own. 9.. We hold that this writ petition is frivolous. It is dismissed. A.K. GANGULY, J.-I agree. Petition dismissed.
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1994 (4) TMI 378 - GUJARAT HIGH COURT
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... ... ..... the two as separate and independent goods. In Jagannath v. Union of India 1962 2 SCR 118, a question arose for decision whether it was open to the Legislature to impose separate excise duty on tobacco leaf as well as on broken leaf of tobacco. This Court overruled the contention that such a levy was invalid. It held that it was open for the Legislature to separate the two items. We see no basis for the contention that the Legislature cannot for the purpose of tax under the Act separate the split or processed pulses from the unsplit or unprocessed. The power of the Legislature to specify the nature of the goods, the sale or purchase of which, it will bring to tax is very wide. In this view of the matter, there is no substance in the contentions raised by the learned advocate for the petitioner that Jet mat produced by the petitioner would not be covered by entry 129. 23.. In the result, this petition is rejected. Rule discharged with no order as to costs. Petition dismissed.
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1994 (4) TMI 377 - ANDHRA PRADESH HIGH COURT
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... ... ..... the petitioner that the turnover brought to tax under the Central Sales Tax Act in the assessment order, dated March 14, 1985, is liable to be exempted since it represents second inter-State sales. On this ground, the petitioner seeks quashing of the assessment order. We cannot accept the plea of the petitioner. It is not possible for us, in this writ petition, to go into the question-whether the turnover brought to tax in the assessment order, dated March 14, 1985, was exempt from the purview of the Central Sales Tax Act on the ground that it represents second inter-State sales. That is a matter for the statutory authorities to consider and pass appropriate orders on the basis of the available evidence. Admittedly, there was no appeal or revision against the assessment order, dated March 14, 1985, made under the Central Sales Tax Act, and it attained finality. The writ petition, therefore, fails and accordingly it is dismissed. No order as to costs. Writ petition dismissed.
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1994 (4) TMI 376 - RAJASTHAN HIGH COURT
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... ... ..... us decisions on which reliance has been placed by learned counsel for the petitioners as well by learned counsel for the non-petitioner and has dealt with each judgment in detail in paragraphs 42 to 61. In my opinion it is not necessary to make detailed reference to all its decisions. In view of my conclusion that on the face of furnishing of form F , the burden of proof was satisfactorily discharged by the non-petitioner. On the question of applicability of rate of tax and interest, the Board of Revenue has in paragraphs 71 to 91 carefully analysed the rival arguments and held that the assessee s contention regarding applicability of the notification dated December 31, 1975, is correct and that interest could not have been levied by the assessing authority. Thus, in my opinion, the order passed by the Board of Revenue does not call for any interference by this Court. Consequently, both the revision petitions fail and they are dismissed. Costs made easy. Petitions dismissed.
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1994 (4) TMI 375 - KERALA HIGH COURT
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... ... ..... and P3. 4.. I am not going into the merits of the controversy because the position in law is well-established that a legal heir of the deceased person is liable for the dues of the deceased only to the extent of the assets of the deceased devolving on him. It is sufficient to declare that the petitioner s liability for the dues under exhibits P1, P2 and P3 will be to the extent of the assets of the deceased that have devolved on him. I am not going into the question as to what is the share of the petitioner in the assets or as to whether those assets are sufficient to meet the liabilities under exhibits P1, P2 and P3. Those are matters which can be agitated before the revenue recovery authorities and are not for this Court to decide. I, therefore, dismiss the original petition with a declaration that the petitioner s liability for the amounts due under exhibits P1, P2 and P3 will be to the extent of the assets of deceased Jainee that have devolved on him. Petition dismissed.
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1994 (4) TMI 374 - KERALA HIGH COURT
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... ... ..... irm in annexure A affidavit as regards the posting of the appeal on July 11, 1991 and seeking of adjournment thereof have not been considered by the Tribunal while upholding the rejection of the application for adjournment of hearing on July 11, 1991, by the Deputy Commissioner. We have therefore no hesitation to hold that the petitioner-firm did not get an opportunity of being heard in the matter as contemplated in sub-section (3) of section 34 of the Act. 9.. In view of what is stated above, we are of the view that the impugned order of the Tribunal upholding the order of the Deputy Commissioner in S.T.A. No. 196/89 is illegal, improper and erroneous. Accordingly the impugned order is set aside and the matter is remitted back to the Deputy Commissioner to decide S.T.A. No. 196/89 afresh on merits and in accordance with law after affording a reasonable opportunity of being heard to the petitioner-firm in the case. The tax revision case is allowed as above. Petition allowed.
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1994 (4) TMI 373 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... been delegated to the Inspector by the order of delegation dated July 24, 1987. For this reason alone, the impugned seizures effected on November 12, 1987 and the penalty proceedings should also be quashed. In the result, the application is allowed. The impugned seizures dated November 12, 1987 under seizure cases Nos. 363, 364 and 365(54)/CCP-Midnapur of 1987-88 under the West Bengal Sales Tax Act, 1954, are quashed. The notices for imposition of penalty in these seizure cases, all dated November 12, 1987, and final orders, if any, passed in this penalty proceedings, are quashed. Respondent No. 5 is directed to release the bank guarantee in favour of the applicants. Since the seizures are quashed on the only ground of want of jurisdiction on the part of the Inspector of Commercial Taxes who effected the seizures, we have not gone into the other points agitated in the writ application. The main application is thus disposed of. No order is made for costs. Application allowed.
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1994 (4) TMI 372 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... om the consignment in question. Mr. Goswami submits that a direction may be given to refund the sum of Rs. 2,700 which was collected from the applicant. Moreover, the learned State Representative submits that the impugned transactions in question are in course of inter-State trade and commerce and therefore entitled to exemption under section 23(b). In that view of the matter, the application is finally disposed of and allowed. It is declared that the officers in-charge of check-posts set up under the sales tax laws of the State of West Bengal have no jurisdiction to intercept or detain consignments of raw jute transported from West Bengal to any place outside the State under the provisions of the Bengal Raw Jute Taxation Act, 1941 and they have no authority to impose purchase tax on such consignments at the checkposts. Respondents are directed to refund the sum of Rs. 2,700 to the applicant within four weeks from this date. No order is made as to costs. Application allowed.
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1994 (4) TMI 371 - ANDHRA PRADESH HIGH COURT
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... ... ..... nd properly maintained. When a dealer has not even maintained the ledger and the stock book and was found in possession of twenty-three account slips and the stock variation disclosed a large variation, no greater proof is required to conclude that the petitioner was indulging in acts of evasion of tax. Clause (a) of sub-section (1) of section 32 is thus clearly attracted. The assessing authority, therefore, under clause (a), rightly accepted the petitioner s request for composition and determined the tax liable to be paid on the suppressed turnover. Having offered to compound the offence and when the offer was accepted, it is not open to the petitioner to challenge the order passed by the assessing authority. The plea in the affidavit filed in support of the writ petition that the petitioner was forced to admit the lapses alleged is clearly an afterthought. The writ petition, therefore, fails and, accordingly, it is dismissed at the admission stage. Writ petition dismissed.
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1994 (4) TMI 370 - PATNA HIGH COURT
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... ... ..... oted in the said cases, to the effect that such a relief cannot be granted in a proceeding under article 226 of the Constitution of India, as per the decisions of the Supreme Court aforesaid. The point as to whether such relief can be given was not mooted or decided but, on the other hand, it was assumed. So, we are of the view that the said decisions cannot be an authority for the proposition that the relief prayed for by the petitioners can be granted in a proceeding under article 226 of the Constitution of India. 15.. We are of the view that the facts in these cases do not warrant the exercise of extraordinary discretionary jurisdiction vested in this Court under article 226 of the Constitution of India. The petitioners should seek the remedy for disbursal or recovery of amounts by way of suit in a civil court. It is an equally efficacious remedy. We, therefore, dismiss this batch of writ petitions. U.P. SINGH, J.-I agree. N.K. SINHA, J.-I agree. Writ petitions dismissed.
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1994 (4) TMI 369 - ANDHRA PRADESH HIGH COURT
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... ... ..... nt year 1984-85 and other consequential proceedings relating to the case of M/s. Phipson and Co. Ltd. We may observe that as the learned Government Pleader filed an additional counter-affidavit, without seeking the permission of this Court, at the stage of pronouncement of the judgment, we decline to receive the same. In the result, the respondent is directed to refund the amount payable to the petitioner after giving effect to the order of the Deputy Commissioner in his proceedings No. R2/1600/88 dated August 29, 1992. The exercise should be done within three months from the date of receipt of copy of this order. If any amount, by way of refund is found to be payable and the same has not been paid within six months from the date it became payable, the respondent is directed to grant interest on that amount under section 33-E of the Act. The writ petition is accordingly allowed, but in the circumstances of the case, there shall be no order as to costs. Writ petition allowed.
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1994 (4) TMI 368 - MADHYA PRADESH HIGH COURT
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... ... ..... re K) is not sustainable in law. It is accordingly set aside. The respondent No. 3 is thus, directed to treat the application seeking grant of eligibility certificate for exemption from payment of taxes, of the petitioner alive and forward the same to the District Level Committee for consideration within a period of two months from today. It is further directed that the District Level Committee, on receipt of the application from respondent No. 3, shall decide the same after hearing the petitioner within a period of three months thereafter. The question of assessment, if necessary, shall be taken up only after disposal of the aforesaid application. The District Level Committee shall thus, pass appropriate orders in conformity with law under intimation to the petitioner. 12.. The petition is, thus, allowed in terms as indicated above, but without any order as to costs. The amount of security deposit shall be returned to the petitioner after due verification. Petition allowed.
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1994 (4) TMI 367 - RAJASTHAN HIGH COURT
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... ... ..... s wrongly granted. Therefore, issuance of notice annexure 4 was wholly without jurisdiction and cannot be sustained. Notice annexure 5 which is only a follow up notice, must also fail for the same reason. Accordingly, the petition is allowed, the notices annexures 4 and 5 are quashed. It is stated by the learned counsel for the petitioner that after filing of the writ petition, District Level Screening Committee has partially cancelled the eligibility certificate issued in favour of the petitioner for which he is prosecuting separate remedy by way of filing independent writ petition. Any observations made in this writ petition will not affect the merit of the said case in any manner nor this will affect any proceedings which have been taken in pursuance of the cancellation of the eligibility certificate by the District Level Screening Committee subject to any order that may be passed by this Court in the writ petition filed by the petitioner in that regard. Petition allowed.
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1994 (4) TMI 366 - MADRAS HIGH COURT
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... ... ..... rity says that both the return as well as the books of accounts were incorrect and incomplete. There is a specific reference to the fact that the assessment was to the best of its judgment under section 12(2) of the Act. Towards the end of the order he says that the return was found to be incorrect and incomplete as per section 12(4)(iii) of the Act and penalty under section 12(5)(iii) of the Act was called for. Since a finding on this crucial aspect is necessary to find out whether penalty can be levied under section 12(3) or 12(5) of the Act, we are constrained to remand the case back to the assessing authority to render a finding on this aspect as to whether the assessment is based on the books of accounts or de hors the books of accounts. The revision is accepted and the matter remitted back with the assessing authority to render a finding in that light of the observations made in the above order and pass fresh orders on the question of levying penalty. Petition allowed.
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