Home Case Index All Cases Income Tax Section Wise 1957 1957 (8) This

Law	-- All -- GST Income Tax Benami Property Customs Corporate Laws Securities / SEBI Insolvency & Bankruptcy FEMA PMLA Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws
Court	-- Any -- Supreme Court SC Orders / Highlights High Court Appellate Tribunal Tribunal Appellate authority for Advance Ruling Advance Ruling Authority National Financial Reporting Authority Competition Commission of India ANTI-PROFITEERING AUTHORITY Commission Central Government Board DISTRICT/ SESSIONS Court Commissioner / Appellate Authority Other
Citation	--Year-- 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 Upto 1949 - -Volume- 1 2 3 4 5 6 7 8 9 10 11 12 -
Landmark	Nil - N/A Referred in >= 3 Cases Referred in >= 4 Cases Referred in >= 5 Cases Referred in >= 10 Cases Referred in >= 15 Cases Referred in >= 25 Cases Referred in >= 50 Cases Referred in >= 100 Cases
Order by	TMI Citation Date of Decision

Advanced Search Options

Case Laws

Showing 21 to 28 of 28 Records

• 1957 (8) TMI 21 - RAJASTHAN HIGH COURT
  
  ... ...
  ... ... ..... Schedule of the Act and the writ applications must, therefore, fail. Before parting with the case, we may also decide one more point which has been raised in the application. It has been urged that betel leaf is an article of an essential character, that it is consumed by all classes of people, that a levy of sales tax on such an article is against all canons of policy of taxation and therefore this Court must give a relief to the petitioners. In this connection it would be enough to say that this Court cannot lay down any law. It is true that some States, as for example U.P., seem to have exempted this article from sales tax, as it appears from the judgment in Firm Shri Krishna Chaudhry v. Commissioner of Sales Tax, U.P. 1956 7 S.T.C. 742., but this is a matter which is to be considered by the Legislature. We cannot give any relief to the petitioners on extraneous considerations. Both the applications thus fail and they are hereby dismissed with costs. Petitions dismissed.

  ---

• 1957 (8) TMI 20 - KERALA HIGH COURT
  
  ... ...
  ... ... ..... adras High Court in Indian Coffee Board v. State of Madras 1956 7 S.T.C. 135. and Ashok Leyland Ltd. v. State of Madras 1957 8 S.T.C. 210. 12.. We are unable to agree. As we understand the passages extracted above, they only mean that in interpreting a contract of sale its commercial significance and the normal way in which trade and commerce in that particular line of goods flows across the boundary should not be forgotten. In other words, what the passages do is to emphasise a mode of construction and a way of approach rather than postulate a rule to the effect that even if the contracts of sale do not require or necessarily involve transportation across the State boundary, the sales should none the less be considered as taking place in the course of inter-State trade or commerce . 13.. In the light of what is stated above this petition has to be dismissed and it is hereby dismissed, though in the circumstances of the case without any order as to costs. Petition dismissed.

  ---

• 1957 (8) TMI 19 - ANDHRA PRADESH HIGH COURT
  
  ... ...
  ... ... ..... e into operation, if the prosecution can satisfy that the dealer in this case was one liable to submit a return under rule 6. The Magistrate has convicted the accused evidently being influenced by the fact that he set up a plea that he submitted a return and in his evidence he stated that he submitted his return within time which was mislaid and later on he submitted a second return. He disbelieved the story and held that the plea set up by the accused was not esta- blished. In a criminal matter it would not matter if the accused is not able to establish his plea. The onus is on the prosecution to bring home the guilt of the accused. In my opinion in this case the prosecution has not satisfied by its evidence that the accused was one who was liable to submit a return within the meaning of rule 6(1) of the Assessment Rules. I, therefore, allow this revision, and set aside the conviction. If the fine has been recovered from the accused, it be refunded to him. Petition allowed.

  ---

• 1957 (8) TMI 18 - PATNA HIGH COURT
  
  ... ...
  ... ... ..... motu (sic) challenged and the question of reasonable opportunity was not raised before the Board of Revenue on behalf of the assessee and no prayer for adjournment was made before the Board of Revenue for arguing the question of law. As we have already stated, the question of reasonableness of the opportunity is a question of fact and in the present case the Board of Revenue has said that the opportunity given was reasonable and adequate in terms of section 24, sub-section (6). In the circumstances of the case we do not think that the opportunity given to the petitioner was not a reasonable opportunity or that the terms of sub-section (6) of section 24 have in any way been infringed. For these reasons we hold that the first question of law referred by the Board of Revenue to the High Court should be answered in favour of the State of Bihar and against the assessee. The State of Bihar is entitled to costs of this reference. Hearing fee Rs. 250. Reference answered accordingly.

  ---

• 1957 (8) TMI 17 - ANDHRA PRADESH HIGH COURT
  
  ... ...
  ... ... ..... e first place, it is not correct to say that the Cosmopolitan Club supplies only refreshments to its members. As has been pointed out by Mack, J., the Cosmopolitan Club supplies drinks, cigarettes, tennis balls and so on, besides refreshments, and the petitioner Club does no more than this though the drinks supplied by it may be of the alcoholic and spirituous variety. On a consideration of the constitution of the petitioner Club, I am satisfied that there is no taint of commerciality in the supply of goods to its members and also that there is no profit motive. The Secunderabad Club is undoubtedly a members Club and not a proprietary Club and the decision in The Cosmopolitan Club case(1) clearly applies to the petitioner Club. I, therefore, hold that the petitioner Club is entitled to the issue of writs as prayed against the 1st respondent in each petition, and it is ordered accordingly. In the circumstances of the case, there will be no order as to costs. Petition allowed.

  ---

• 1957 (8) TMI 16 - HIGH COURT OF PUNJAB
  

  Winding up – Liability as contributories of present and past members

  
  
  ... ...
  ... ... ..... hat every director had subscribed to the shares written against his name and in consequence of that false statement, a certificate for commencement of the business of the company had been obtained from the registrar. The learned trial Judge found that this had no relevancy to the present case and it has not been explained during arguments here what relevancy have these facts to the merits of the case. The consequence is that each one of the appellants being a subscriber to the memorandum of association of the company and being a member of it on its register after the start of the winding up of the company is obviously the person to be shown in the list of contributories of the company. No adequate reason has been shown for removal of the name from the list and no substantial ground has been made out for interference with the orders of the learned trial Judge in each case dismissing the objection petition of the appellants. The appeal of each appellant is dismissed with costs.

  ---

• 1957 (8) TMI 15 - HIGH COURT OF KERALA
  

  Amalgamation and Winding up – General provisions as to liquidators

  
  
  ... ...
  ... ... ..... idator liable in respect of any loss caused to the company when the question of his discharge comes up. The reservation of such a right will amply safeguard the interests of the company. We might state that the appellant now presses only the charges enumerated as C, D, E, G, H and J in his petition and does not press the remaining charges. With regard to these six charges (and such other charges, if any, as are not mentioned in his petition) we wish to make it clear that the appellant will be entitled to agitate them at the time of the liquidator s discharge notwithstanding the findings of the lower court which are hereby set aside so far as these six charges are concerned. We ourselves express no opinion whatsoever on these charges and leave the matter entirely open. 8. With these remarks we dismiss the appeal A.S. No. 422 of 1954 since, as we have shown, the removal of the liquidator is no longer necessary in the interests of the company. There will be no order as to costs.

  ---

• 1957 (8) TMI 1 - HIGH COURT AT CALCUTTA
  
  ... ...
  ... ... ..... s made a define statement that they are gold bars. It was, I think, reasonable to expect that some person should test whether what appeared to be gold was real gold or not. Perhaps the Chemical Assistant PW.7 would have been competent to do so. Strangely enough, he merely speaks of having taken the weight of the bars and has not said that he tested them chemically. 5. In my judgment, the requirement of law that the bars should be proved to be gold has not been satisfied in this case. The fact that the accused has secreted them inside his person would certainly justify the conclusion that he thought them to be gold, but even that was not sufficient. In my opinion, it is necessary in a case of this nature that there should be positive evidence that the article in question is really gold. My conclusion, therefore, is that the prosecution has not established its case in accordance with law. I would accordingly allow this appeal and set aside the order of conviction and sentence.

  ---

12