|
Advanced Search Options
Case Laws
Showing 21 to 40 of 72 Records
-
1967 (1) TMI 72
... ...
... ... ..... connection between the sale and the export and the activity of sale and that of the export were not so integrated that the connection between the two could not be voluntarily interrupted. In the absence of it being proved or stated that the intention of the seller as also of the buyer was to export the goods to Nepal and until the possibility of the goods being sold at Nepalganj in India had been excluded it is impossible to hold that the sales in question had occasioned the export. That being our view our answer to question No. (1) is in the negative against the assessee and in favour of the department. In view of what we have stated above, it is not really necessary to answer question No. (2). However, since the question has been referred to us our answer to the question is in the affirmative and in favour of the department and against the assessee. The assessee shall pay to the department a sum of Rs. 100 by way of costs of this reference. Reference answered accordingly.
-
1967 (1) TMI 71
... ...
... ... ..... earned Government Pleader refers to a recent decision of Venkatadri, J., in Writ Petition No. 632 etc. of 1963, where the learned Judge has made the observation that a proceeding for composition fee under section 46 will give rise to a revision under section 33 and that the petitioner will have an alternative remedy of revision. But since in the present case the direction in the notice appears to be patently illegal and. without jurisdiction, the remedy now sought by way of a writ can be made available to the petitioner. Therefore the rule nisi is made absolute, and the respondent will be restrained from proceeding further with the notice in its present form. As mentioned already, I am not expressing any opinion in this case on the further question raised earlier as to whether, in the absence of a completed assessment, a notice for prosecution for non-submission of a return under section 45(2)(a) can be maintained or not. There will be no order as to costs. Petition allowed.
-
1967 (1) TMI 70
... ...
... ... ..... that the assessment order is bad. Lastly, we may make a mention of Shri Shrimal s submission about the availability of an alternative remedy of an appeal to the petitioners. Now, normally the existence of an alternative remedy and a particular litigant not availing of it is a matter that weighs with us, but in a case where there is a total lack of jurisdiction in the Tribunal, then the mere existence of an alternative remedy under the statute by itself is no ground for not granting relief to the petitioners. Therefore, we do not find any force in this plea either. The result is that we allow the writ petition with costs, set aside the assessment order (exhibit C on the record) and restrain the respondents from taking any recovery proceedings against the petitioners in respect of this assessment order. We may, however, make it clear that if the respondents could take any other proceedings according to law against the petitioners, they will be free to do so. Petition allowed.
-
1967 (1) TMI 69
... ...
... ... ..... essee recorded transactions carried on by it as a commission agent as if it purchased goods from sellers and sold them as its own goods to buyers, paid sellers the price of the goods and received from the buyers their price. Selling of goods was not simultaneous with receiving them. On these facts the Judge (Revisions) had held that they were dealers, and the only question was whether there was material to support that finding. The High Court held that the facts found could legally support the finding given by the authorities below that the assessee bought and then sold the goods and was not merely bringing buyers into contact with sellers and arranging transactions between them. For the reasons given above, the question referred is answered in the negative and against the department. The reference is answered accordingly. The department will pay the costs of this reference which we assess at Rs. 100. Counsel s fee is also assessed at Rs. 100. Reference answered accordingly.
-
1967 (1) TMI 68
... ...
... ... ..... essee recorded transactions carried on by it as a commission agent as if it purchased goods from sellers and sold them as its own goods to buyers, paid sellers the price of the goods and received from the buyers their price. Selling of goods was not simultaneous with receiving them. On these facts the Judge (Revisions) had held that they were dealers, and the only question was whether there was material to support that finding. The High Court held that the facts found could legally support the finding given by the authorities below that the assessee bought and then sold the goods and was not merely bringing buyers into contact with sellers and arranging transactions between them. For the reasons given above, the question referred is answered in the negative and against the department. The reference is answered accordingly. The department will pay the costs of this reference which we assess at Rs. 100. Counsel s fee is also assessed at Rs. 100. Reference answered accordingly.
-
1967 (1) TMI 67
... ...
... ... ..... for calling for evidence at any great length. The proper order in such a case will be to direct the petitioner to seek his remedy in independent civil proceedings. In fact, it is represented that over the same lorry a repairer who had spent a large sum of money for its repair has claimed a lien, and had obtained an order for its attachment pending the disposal of the suit for recovering the repairer s dues. Whatever may be the nature of that suit, it appears reasonable to grant some time to the petitioner also to file a suit, and get appropriate directions from the civil court before the lorry is sold away for realising the sales tax arrears. Therefore, while dismissing the writ petition, I also give a direction that the department shall defer selling the attached lorry for a period of three months from today, to await the orders of the civil court in a suit that might be filed by the petitioner for appropriate reliefs. There will be no order as to costs. Petition dismissed.
-
1967 (1) TMI 66
... ...
... ... ..... sessee had filed incomplete or erroneous provisional monthly returns, that should be the basis for application of section 12(2). The scheme of the Act and the history of section 13 will clearly show that the power to demand provisional returns and make provisional assessment is a power separate from the power to make a final assessment. It is only where an assessment under sub-section (2) of section 12 is made can there be any room for applying sub-section (3) of section 12. All that is stated is that the monthly returns at the option of the assessee were not correct returns. That may or may not be so. But when before, as we said, the final assessment is made, correct return of the turnover is brought to the notice of the assessing officer, he has got to make the assessment only on the basis of such return and not on the basis of the provisional returns. On that view, no interference is called for with the order of the Tribunal. The tax case is dismissed. Petition dismissed.
-
1967 (1) TMI 65
... ...
... ... ..... goods outside the State must be for the purpose of consumption in the State of delivery. If this is not the purpose of delivery as between the seller and the purchaser, then recourse to the Explanation cannot be had. In the present case, the assessee failed to prove that oil-seeds of the value of Rs. 1,50,386-2-9 were sold to purchasers outside the State for consumption in the State of delivery. It should not have been difficult for the assessee to prove this when it was able to establish this requirement in the case of other sales of oil-seeds which were exempted by the Sales Tax Authorities under the Explanation. 8.. For the foregoing reasons, our answer to the question placed before us for decision is that the sales of goods of the value of Rs. 1,50,386-2-9 to persons outside the State did not fall under the Explanation to Article 286(1) of the Constitution. The assessee shall pay costs of this reference. Counsel s fee is fixed at Rs. 150. Reference answered accordingly.
-
1967 (1) TMI 64
... ...
... ... ..... hen the petitioners questioned the validity of the provisional assessment on the ground that the principles of natural justice have been violated, the Sales Tax Authorities should have stayed the passing of final assessment. When the Sales Tax Authorities passed final assessment during the pendency of the writ petitions, the petitioners have naturally to file appeal against the final assessment. Otherwise the assessment would become final. Once a conclusion is reached that the petitioners were not given a reasonable opportunity to explain the correctness and completeness of their accounts and the Sales Tax Authorities did not observe the principles of natural justice, the petitioners are entitled to seek the appropriate remedy provided under Article 226 of the Constitution. The Sales Tax Authorities are certainly entitled to reopen the assessment for the period in question. The petitions are allowed and the rule nisi is made absolute. No order as to costs. Petitions allowed.
-
1967 (1) TMI 63
Winding up – Statement of affairs to be made to official liquidator ... ... ... ... ..... director-in-charge did not immediately write to the official liquidator that some of the necessary papers had been seized by the vigilance police. In fact, it was not until April 19, 1966, that the accused ex-director-in-charge for the first time wrote a letter (exhibit 2) to the official liquidator intimating to him about the seizure of the papers by the police and asked for forms as hereinbefore stated. Although, under the law, the punishment for such default in complying with the requirements of section 454 of the Act is very heavy as quoted above, in the present case, however, there are certain extenuating circumstances, hereinbefore stated, which call for taking a somewhat lenient view with regard to the sentence. In this view of the case, the accused ex-director-in-charge, Shri Jagannath Das, is found to have made default in complying with the requirements of section 454(3) of the Act and is accordingly fined a lump sum of Rs. 100 in default, imprisonment for one month.
-
1967 (1) TMI 57
Winding up – Power of Tribunal to make calls ... ... ... ... ..... all for the payment of the unpaid call money from all the respondents to this application together with interest at 4 per cent, per annum from the date of this order till the date of realisation. In view of the undertaking given in the mortgage suit, O. S. No. 38 of 1958, on the file of the court of the subordinate judge of Chingleput by the erstwhile directors of the company and in view of the present applicant s averment in the reply affidavit that he has no objection to collect the money and deposit the same in this court and for the third party mortgagee herein being paid out the same, I also direct that as and when the moneys are so collected by the liquidator and paid to the credit of this application, the moneys so collected and deposited by the liquidator may be paid out to the third party mortgagee and in part satisfaction of the mortgage decree obtained by the third party mortgagee in O.S. No. 38 of 1958 on the file of the court of the subordinate judge, Chingleput.
-
1967 (1) TMI 56
Whether the amount of ₹ 50,000 deposited as security for due performance of the contract of sole selling agency was in the nature of a trust which was entitled to preference or was an ordinary debt?
Held that:- The facts of the present case show that there was no segregation in this case and the mills could mix the security deposit with its own money and use it for its own purpose. Further, because the mills could use the money for its own purpose, it had to pay interest. In addition to these two circumstances, which would incline one to the view that the relationship was that of a debtor and creditor, there is the further fact that clause (9) of the agreement provides that even though the period fixed in the agreement comes to an end, the agreement would continue if the security deposit is not refunded and the commission due is not paid. We agree with the learned company judge that the last words in clause (9) make the security deposit and the commission due on a par. The commission due can be nothing other than a debt; the security deposit is put on a par with that. That is a further indication that the relationship in the present case was that of a debtor and creditor. In the circumstances, we are of opinion that the High Court was right in its view as to the nature of the security deposit in the present case. Appeal dismissed.
-
1967 (1) TMI 40
Import Policy - I.T.C., classification - Penalty - Discrimination ... ... ... ... ..... eedings vide Gridharilal v. Union of India, AIR 1964 S.C. 1519 at 1522 cited by learned Counsel for the Respondent nevertheless this is a case where there has been a discriminatory treatment between two dealers similarly placed in the application of a trade practice, recognised by the merchants as well as the Customs Authorities, without particulars being made available to the petitioner about a subsequent change of view of the departments regarding the correct classification of an item of goods for the purpose of complying with the import licence. This led to the imposition of a heavy penalty on the petitioner, while another merchant similarly placed was not so treated but was only warned amounting to a case of unfair discrimination. Adopting the principles laid down by this Court in Rikabdoss Bhavarlal v. Collector of Customs (1961) II MLJ 433 at 448, I allow the writ petition and the Rule Nisi is made absolute. The penalty amount if paid will be refunded to the petitioner.
-
1967 (1) TMI 39
Whether the search of the premises of the appellant and the seizure of the articles and the documents found therein was valid?
Held that:- The contention that the Assistant Collector and the officer authorized by him to make the search acted with mala fides has no substance. Though the words "reason to believe" are not in terms embodied in the authorization, the phraseology used in effect and substance meant the same thing.
The authorization issued by the Assistant Collector of Customs in this case clearly mentioned that on information received it appeared that the appellant was in possession of contraband goods and documents relating thereto and also described the office and the residential premises wherein those goods and documents would be found. In the circumstances of the case we are satisfied that the specifications are sufficient to enable the officer authorized to make the search. It is, therefore, not possible to invoke that condition and apply it to a situation arising under Section 105 of the Act. It is not necessary in this case to particularize which of the other clauses or part of the clauses of that section can be applied to a search under Section 105 of the Act. We, therefore, reject this contention also. It is clear that not only a policy is laid down in Section 105, but also that the acts of the Assistant Collector are effectively controlled in the manner stated above. We cannot, therefore, say that Section 105 offends Article 14 of the Constitution. Appeal dismissed.
-
1967 (1) TMI 38
Addition made for deficiency in the gross profits disclosed by the assessee - Tribunal was not justified in sustaining the entire addition without giving an opportunity to the assessee to look into the comparable cases and to satisfy the Tribunal that they may not be comparable cases
-
1967 (1) TMI 37
Travancore-Cochin Agricultural Income Tax Act, 1950 - Whether the V.T.K. Estate is not assessable to agricultural income-tax and a writ of certiorari to quash notice, and order of the respondent
-
1967 (1) TMI 36
Whether Tribunal was right in holding that the amount inherited by Ghasiram Agarwalla from his deceased father was his absolute property - Whether, on the division of the aforesaid amount between Ghasiram Agarwalla and his three sons, there was a gift by Ghasiram Agarwalla to his three sons which was assessable to gift-tax
-
1967 (1) TMI 35
U.P. Agricultural Income Tax Act, 1948 - Whether application signed by `Mukhtram` could be refused - question is answered in the negative and in favour of the assessee
-
1967 (1) TMI 34
Assessee had leased a portion of its rubber estate for mining purposes - amount received as damages under the award - amount of award was capital in nature - hence, not chargeable to tax
-
1967 (1) TMI 33
Kartas of HUF joining as partners and total number of persons including adult members of the families exceeding twenty - registration was rightly refused to the firm on the ground that it violated the provisions of section 4 of the Indian Companies Act, 1913
|
