|
Advanced Search Options
Case Laws
Showing 61 to 80 of 85 Records
-
1962 (9) TMI 48 - SUPREME COURT
Whether a purchase for a pre-determined nominal price of rupee one for property, whatever its actual market value, is a sale by public auction within section 167 of the Code?
Whether a sale for a "nominal" bid of Re. 1 is "a sale by auction" within the provisions of the Bombay Land Revenue code?
Whether the fact that the defaulter was apprised that Government would bid for a nominal sum of one rupee for the property at the auction renders the sale valid?
Held that:- Appeal allowed in part. Appeal is allowed and the suit decreed as regards the three items of land bearing Survey Nos. 35, 40 and 80. The appeal will however stand dismissed as regards the house in village Kurhe.
-
1962 (9) TMI 47 - SUPREME COURT
Whether the Income tax Officer was competent to pass an order under section 23A(1) of the Act after having allowed a rebate of one anna per rupee in the assessment under proviso (a) to paragraph (B) of part I of the Second Schedule of the Finance Act, 1948?
If the answer to question No. 1 is in the affirmative whether, on the facts and in the circumstances of the case, the assessee company is a company in which the public are substantially interested for the purposes of section 23A of the Act?
Whether the loss of ₹ 12,75,000 incurred by the company, Prior to its reconstruction in 1930, could be taken in to consideration for purposes of the applicability of section 23A(1) of the Act?"
Held that:- Appeal allowed. The exclusion of "public" in the manner indicated generally from more than 75% of the shares and the concentration of such a holding in a single person or a group acting in concert is what attracts 23A. Thus the High Court was not right in answering the second question in the affirmative. The appeal is allowed.
-
1962 (9) TMI 46 - MADRAS HIGH COURT
... ...
... ... ..... instant case, since the appellate authority was exercising a quasi-judicial function, the rules of natural justice required that the non-applicant should have been given an opportunity of being heard in support of his prayer for being permitted to file his appeal on paying a smaller amount of the tax. This does not however mean that the appellate authority was required to embark upon an elaborate enquiry into the grounds put forward to sustain the prayer. All that it ought to have done was to give to the non-applicant a fair hearing in order to enable him to place his case in support of the prayer. Since an order of summary dismissal grounded on a rejection of such a prayer is appealable, it is obvious that the appellate authority must also give reasons for the course adopted by it. 7.. We answer the question referred to us in the manner indicated above. Since the non-applicant did not appear in these proceedings, we make no order about costs. Reference answered accordingly.
-
1962 (9) TMI 45 - MADRAS HIGH COURT
... ...
... ... ..... perties of an alleged value of Rs. 8,000 which would certainly cover the total amount of tax and penalty due from him even if he were to fail in the appeal. There is nothing to show that the Appellate Assistant Commissioner found the security insufficient or that he was not satisfied with the bona fides of the petitioner in moving for stay of collection of tax and penalty. In these circumstances, the petitioner is certainly well founded in his contention that his application for stay has been rejected in limine for little or no reason whatever. In my opinion, the Appellate Assistant Commissioner has failed to exercise his jurisdiction properly, and that a mandamus must issue directing him to hear and determine the application for stay filed before him by the petitioner afresh. The writ petition is allowed and a writ of mandamus directing the second respondent to dispose of the petitioner s application for stay will issue. There will be no order as to costs. Petition allowed.
-
1962 (9) TMI 44 - ALLAHABAD HIGH COURT
... ...
... ... ..... made within a certain time and must be accompanied by a certain deposit would be rendered otiose. The Legislature clearly did not contemplate that a person aggrieved by an order passed under section 10 can apply at once under sub-section (4) to the High Court. We have little doubt that the Legislature contemplated that the High Court can call for a statement of the case only when the Revising Authority refused to state the case on the solitary ground that no question of law arose and not when it refused to state the case on any other ground or on any other ground and the ground that no question of law arose. The order refusing to state the case must have been passed on a valid application as required by sub-section (1). We hold that section 11(4) does not apply to the present case and we have no jurisdiction to require the Revising Authority to state the case to us. The application is misconceived and is dismissed with costs, which we assess at Rs. 50. Application dismissed.
-
1962 (9) TMI 43 - SUPREME COURT
Enhancement of tax - amendment of the Indian Coinage Act (Act 3 of 1906) by the Amending Act 31 of 1955 the rate of sales tax which was levied on the appellant's beedies was .02 Ps. per rupee and thus the appellant was called upon to pay ₹ 25,038 more than he would have paid if he had been charged at the rate of 3 pies per rupee.
Held that:- Appeal dismissed. The tax cannot be challenged on the ground that it is contrary to the provisions of the Constitution. Secondly, it was submitted that the Indian Coinage Act, being a Central Act dealing with "coinage and legal tender" under item 36 of List I, could not change the rate of tax under the Mysore Sales Tax Act. It is unnecessary to decide this question because if the Central Act, i.e., the Indian Coinage Act, has not the effect of changing 3 pies into .02 nPs. in the rate of tax leviable under the Mysore Sales Tax Act, the Mysore Existing Laws (Construction of References to Values) Act, 1957, which has been set out above has made a provision for charging the tax in terms of naya Paisas instead of pies. Therefore the levy of tax in terms of naya Paisas is not unconstitutional nor is it a taxing measure but it deals merely with the conversion of the old coinage into new coinage.
-
1962 (9) TMI 42 - SUPREME COURT
Whether in the circumstances of this case it can be said that criminal force was used to the Inspector of Sales Tax?
Whether an act of the kind proved in the case before us falls under section 353, Indian Penal Code?
Held that:- Appeal dismissed. Do not agree with the suggestion implicit in the concluding part of his judgment that where the facts disclose an offence under section 26 of the Bihar Sales Tax Act resort should rather be had to the provisions of that section than to the general law even if the act amounts to an offence under the general law.
-
1962 (9) TMI 41 - KERALA HIGH COURT
... ...
... ... ..... Ayyanna Setty v. State of Mysore 1961 12 S.T.C. 731. and Santhanna v. State of MadrasA.I.R. 1958 A.P. 670 9 S.T.C. 80. 6.. It is settled law that the exclusion of the jurisdiction of the civil courts is not to be readily inferred, but that such exclusion must be either explicitly expressed or clearly implied Secretary of State for India v. Mask and Co. A.I.R. 1940 P.C. 105. It is equally clear that the determination of the question must arise on the terms of the particular statute which is under consideration and decisions on any other statutory provision are not of material assistance except in so far as general principles of construction are laid down. We are unable to find anything in the General Sales Tax Act, 1125, prior to the amendment effected by Act XVIII of 1955 which excludes the jurisdiction of the civil courts either in express terms or by necessary implication. 7.. It follows that the appeals should fail and be dismissed with costs. We do so. Appeals dismissed.
-
1962 (9) TMI 40 - ALLAHABAD HIGH COURT
... ...
... ... ..... etition of acts. No doubt, the assessee is carrying on business, but that is not enough to make it a dealer. It must be established that the assessee was carrying on business in this State. Beyond this single contract, there being no other transaction, it becomes difficult, if not impossible, to say that the assessee was carrying on a business in this State. For these reasons, the question referred must be answered in the negative and against the department. The department will pay the assessee costs which are assessed at Rs. 200. Sales Tax Reference No. 253 of 1958. MANCHANDA, J.-The learned counsel for the parties have given a joint statement that the answer in this case must also be the same as that given by us in Sales Tax Reference No. 252 of 1958. For the reasons given therein, we answer this question against the department and in favour of the assessee. The department will pay the costs of this reference which we assess at Rs. 200. References answered in the negative.
-
1962 (9) TMI 39 - MADHYA PRADESH HIGH COURT
... ...
... ... ..... communicated to the parties, time for presenting an application for a reference to the High Court does not begin to run until the copy is supplied to the party aggrieved. 8.. There are a number of cases in which a similar question was considered but, in all those cases, the provisions of the statute were similar to the one considered in the case of Govindji v. Commissioner of Sales Tax, Madhya Pradesh(1). That being so, we do not consider it necessary to examine them. 9.. In our view, the impugned orders are clearly erroneous in law and amount to a refusal by the Board to exercise the jurisdiction vested in it by section 44(1) of the Act. These orders cannot, therefore, be sustained. 10.. We set aside the two orders of the Board dated 28th February. 1962, and direct the Board to entertain the petitioner s applications dated 27th March, 1961, and to deal with them in accordance with law. In the circumstances of the case, there will be no order about costs. Petitions allowed.
-
1962 (9) TMI 38 - KERALA HIGH COURT
... ...
... ... ..... essee to exhaust all his remedies by way of appeal to the Commercial Tax Officer and the Sales Tax Tribunal. The same was the position taken by the Allahabad High Court in State v. Awtar Krishan(1) where the learned Judges observed that The mere fact that the assessee has filed appeal against the assessment is not a good defence in a prosecution for non-payment of the tax due from him within the time allowed. This Court has also taken the same view in the judgment in Criminal Appeal No. 118 of 1962. 6.. The order of acquittal is erroneous and has to be set aside. It is set aside and the respondent is convicted under section 19(b) and is sentenced to pay a fine of Rs. 25 and in default to undergo simple imprisonment for two weeks. He will in addition pay the tax Rs. 610 which he has failed to pay within a month from this date. In case of non-payment the amount shall be recovered from him under the provisions of the Criminal Procedure Code as if it were a fine. Appeal allowed.
-
1962 (9) TMI 37 - KERALA HIGH COURT
... ...
... ... ..... price property in which the transferee had no previous property then the contract is a contract of sale. (Benjamin on Sale, Eighth Edition, page 167). 5.. There is nothing on evidence to show that the customers of the assessee had any property in the goods until the fabrication is over and the delivery is effected. The entire case-law on the subject was reviewed by Chandra Reddy. C.J. in State of Andhra Pradesh v. Sri Krishna Power Press, Vizianagaram 1960 11 S.T.C. 498., and we consider it unnecessary to go over the ground afresh. The learned Judge said It is sufficient to say that a transaction which results in the transfer of property in finished goods to a third party cannot be described as a works contract. We find it impossible to construe the contracts before us as anything else other than contracts for the sale of the fabricated material. 6.. The T.R.C. fails and is dismissed, though in the circumstances of the case, without any order as to costs. Petition dismissed.
-
1962 (9) TMI 36 - KERALA HIGH COURT
... ...
... ... ..... y that so long as the sales tax has not been shown separately in the bill, no allowance can be given for that amount, is incorrect. In rule 7(1)(k) there is no condition that the sales tax collected should be shown separately. 4.. We agree with the Appellate Tribunal that in the absence of a stipulation in rule 7(1)(k) to the effect that the sales tax collected should be shown separately, the fact that the sales tax collected was not thus shown will not preclude the assessee from claiming the deduction. That the General Sales Tax Rules, 1951, specifically provide for an item being shown as a separate item when considered necessary is clear from rule 7(1)(g) which says All amounts falling under the following two heads. when specified and charged for by the dealer separately, without including them in the price of the goods sold- (i) freight (ii) charges for packing and delivery and other such like services . 5.. The T.R.C. fails and is dismissed, No costs. Petition dismissed.
-
1962 (9) TMI 35 - KERALA HIGH COURT
... ...
... ... ..... . We do not think there is anything in this. Two blows with bare hands on a person s neck need not invariably leave any discernible marks. Another argument advanced by the defence is that as the witnesses were found to be untruthful in their story regarding the attempt to murder, their evidence on other matters also is not fit to be accepted. We do not think that a mere exaggeration of a detail would be sufficient reason to brand these witnesses, all responsible officers of the Sales Tax Department, as untruthful. We have already negatived the defence contention that the officers were acting illegally in entering the shop and inspecting the books. The charge under section 332 has therefore been made out. 12.. In the result the conviction of all the appellants under section 477. Indian Penal Code. is set aside. The conviction of accused 1 and 3 under section 332 is also set aside. The conviction and sentence of accused 2 under section 332 are confirmed. Appeal partly allowed.
-
1962 (9) TMI 34 - SUPREME COURT
Whether the said articles, absorbent cotton wool, roller bandages, gauze and other things are drugs within the meaning of s. 3(b) of the Act?
Held that:- Appeal dismissed. As agreeing with the High. Court, that the said articles are substances used for or in the "treatment" within the meaning of s. 3(b) of the Act.
As this was a gross case where large quantities of spurious drugs had been manufactured by the appellant and passed off as goods manufactured by a firm of repute. The appellant was guilty of an anti-social act of a very serious nature. Thus the punishment of rigorous imprisonment for three months was more lenient than severe. There is no case for interference with the sentences.
-
1962 (9) TMI 33 - HIGH COURT OF MADRAS
Name of Charitable or other company – Power to dispense with 'Limited' in, Oppression and Mismanagement – Right to apply under section 397 and 398
-
1962 (9) TMI 32 - HIGH COURT OF PUNJAB
Memorandum of association – Special resolution and confirmation by CLB required for alteration of
-
1962 (9) TMI 31 - HIGH COURT OF PUNJAB
Winding up - Company when deemed unable to pay its debts ... ... ... ... ..... es in this case is different. From what I have said above, I feel satisfied that a case has been made out for the appointment of a provisional liquidator as contemplated by section 450 of the Companies Act. I appoint the official liquidator attached to this court as provisional liquidator and direct him to take into custody without delay the records, assets and properties of the company and to report to this court of his having done so within a fortnight. In the petition of winding-up, the following issue is framed ldquo Whether the company is liable to be wound up under section 433( c) and (f) of the Companies Act? For evidence of the parties case to come up on 26th of October, 1962. The list of documents on which respective parties place their reliance may be filed in this court within a fortnight. This list of witnesses may also be furnished within a fortnight along with process fee and their addresses. The parties may admit or deny their documents within a week following.
-
1962 (9) TMI 30 - HIGH COURT OF MYSORE
Winding up - Preferential payments ... ... ... ... ..... the builders it appears that at all times measurements of the works done and the calculation of the amounts due according to the agreed rates were made by the engineers of the company. Hence the estimate, if it could be said to be an estimate, was an estimate made by the company itself amounting to an admission that the company was liable to pay at least that amount as calculated by the engineers. That apparently was the reason why the company insisted upon somebody on behalf of the firm of builders signing and accepting those bills, mdash just to obviate the possibility of the builders making a claim for a larger amount than that calculated by the engineers of the company and admitted by the company as due. In partial reversal of the order of the liquidator under appeal, I admit the claim of the applicant as an ordinary creditor to the extent of a sum of Rs. 14,503-12-9 and reject the claim for preferential payment. The parties to this application will bear their own costs.
-
1962 (9) TMI 6 - SUPREME COURT
Whether the State Governments are entitled to tax the three Ayurvedic preparations namely Mirtasanjibani, Mirtasanjibani Sudha and Mirtasanjibani Sura, which are manufactured by these petitioners, under the various Excise Act in force in the respective States?
Held that:- Allow the petitions and direct that these three medicinal preparations should not be taxed under the various Excise Acts in force in various States and can only be taxed in accordance with the provisions of the Medicinal and Toilet Preparations (Excise Duties) Act.
|
