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1974 (6) TMI 62
... ... ... ... ..... opportunity to the first defendant provided he is agreeable to comply with the heavy terms that we propose to impose. In case the entire costs of the appellant in this appeal is paid by the first defendant to the appellant's counsel in this Court within one month from this date, the decree of the Court below will stand set aside and the case will stand remitted to the Court below for enabling the parties to adduce evidence and in that event the Court below will take up the matter immediately and post the case day-to-da....... + More
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1974 (6) TMI 61
... ... ... ... ..... price of the said truck in her own name by reason of Exh. C. i.e. the deed of dissolution, and the ancillary matters contained therein. After discussing, but not deciding, another issue, his Lordship proceeded 49. As regards the other issues, viz. whether there was a privity of contract between the appellant and respondent; as to when the balance purchase price was to be paid under the contract of sale; and as to whether no marketable title has been made out, we are in agreement with the findings of the learned Principal J....... + More
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1974 (6) TMI 60
... ... ... ... ..... ement of facts. 51. In that view of the matter no writ of attachment could have been directed to be issued on the basis of the said tabular statement, and no notice as appears at page 6 of the paper book likewise could have been issued and served upon the alleged garnishee. 52. In view of the fact that no existence of any debt due and payable by the garnishee to the judgment-debtor has been proved in the instant case, the appellant was not called upon to dispute any liability in terms of Rules 2 and 3 of the Chapter XVIII ....... + More
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1974 (6) TMI 59
... ... ... ... ..... vacancy caused by the expiration of the term of office of the President will be entitled to cast their votes at the election. 2. Subject to the aforesaid observation as to the effect of the dissolution of a substantial number of the Legislative Assemblies the vacancies caused by the dissolution of an Assembly or Assemblies will be covered by Article 74(4). 3, 4 and 5. The election to the office of the President must be held, before the expiration of the term of the President notwithstanding the fact that at the time of suc....... + More
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1974 (6) TMI 58
... ... ... ... ..... that the alleged contemner is not guilty of contempt and exonerates him, or even if he is found guilty of contempt, declines to punish him. A question may well arise whether in the latter case the Advocate General or any other person who has, with the consent in writing of the Advocate General, moved the High Court can appeal as of right against the order or decision of the High Court. That question does not arise in the present case and we need not, therefore, express, any opinion upon it, though we may point out that in ....... + More
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1974 (6) TMI 57
... ... ... ... ..... on made for refund is premature. It is for the Tribunal to pass a final order in terms of section 24(5) of the Act and, when such an order is passed, if refund is admissible on the basis of such order, it would be open to the assessee or petitioner No. 1 (in case he satisfies the appropriate authority that he is entitled to the amount) to claim refund in accordance with law. It would obviously follow that any view expressed on the premature applications would in law be non est and the applications, if any, to be made by th....... + More
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1974 (6) TMI 56
... ... ... ... ..... e deeming fiction contemplated by sub-section (1) thereof. 12.. We further find that sub-section (2) of section 15A lends support to our view that the deeming fiction contemplated by sub-section (1) is not created for treating the sale of packing materials separately from the sale of goods packed therein because according to sub-section (2) such a separate sale of packing materials is to be presumed only when tax-free goods are packed therein and then sold. If they are packed with goods which are not tax-free, then sub-sec....... + More
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1974 (6) TMI 55
... ... ... ... ..... f the Central Sales Tax Act delegating full powers to the authorities of the State under its sales tax law, it is difficult to appreciate the contention, as we find nothing improper about the delegation, which on its terms is absolute and complete. As to the other contention, in matters of administration of revenue and other law, when power is delegated by one government to another, no question of formal acceptance of delegated powers is called for or necessary. All the contentions raised on behalf of the appellant fail an....... + More
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1974 (6) TMI 54
... ... ... ... ..... for other purposes and, therefore, it would be falling in the exclusion clause so far as other articles were concerned. Therefore, that decision is on its own special facts and could never be pressed into service in this case where admittedly these metal valves are not capable of any other use except being fitted into the tube of the specified motor vehicle in entry 44A. In that view of the matter, the Tribunal was obviously in error in disregarding this latter part of the entry which would specifically cover such metal va....... + More
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1974 (6) TMI 53
... ... ... ... ..... ent of the total income assessed. The language of this explanation is, therefore, quite unequivocal in emphasising that it is the return which is to be taken into account in order to determine whether the penalty contemplated by it is attracted or not. This provision of the income-tax law was before the legisnature and yet the legislature has preferred to use the language which in no way brings about an idea that only the tax paid by an assessee at the time of his return should be taken into account in order to see whether....... + More
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1974 (6) TMI 52
... ... ... ... ..... the members, the members club did not change Its character as a sports club and did not assume a commercial character so as to fall within the definition of a dealer in section 2(11) of the Act. The learned Government Pleader also urged that in fact the report mentioned that there was a net income and, therefore, profit was made by the club and it was on that footing that it had taken the registration as a registered dealer under the Act. That argument is wholly irrelevant, as we earlier pointed out, when it was found on t....... + More
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1974 (6) TMI 51
... ... ... ... ..... r import, the legislative Intent should be ascertained by reference to adjoining words in connection with which the disputed word is used, because such adjoining words lend their colour and meaning to the disputed word. If this principle is applied, it would be evident that the bottles, which are stipulated by sub-entry (vii) of entry No. 6, are those which may be with or without corks, the opening of which can be closed with the help of a cork. Surely, the ampules are not bottles of this type. 8.. Taking into consideratio....... + More
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1974 (6) TMI 50
... ... ... ... ..... ferred from the commercial or business character of the integrated activity of the society. It would be ignoring all realities to treat the activity of the society as a separate money-lending activity when it was with the sole aim to finance the business of sale of groundnuts with the necessary profit-motive. Mr. Mody rightly did not argue that this was a case of casual sale. Mr. Mody merely argued that the selling activity was only an incidental activity, which was not the business of the society, for, according to him, t....... + More
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1974 (6) TMI 49
... ... ... ... ..... ent proceeding in pursuance of any direction contained in the appellate order annulling the assessment, as already observed above. But in cases of appellate orders of the nature contemplated by section 24(3)(b), the assessment proceedings cannot be said to be terminated by any final order of assessment. This is exactly the view that a Bench of this Court took in Shree Ganesh Stores of Deoghar v. State of Bihar 1972 29 S.T.C. 726. 5.. In the result, therefore, I must answer the question referred in both the cases in the neg....... + More
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1974 (6) TMI 48
Memorandum of association - Special resolution and confirmation by CLB required for alteration of
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1974 (6) TMI 47
Investigation of company’s affairs in other cases ... ... ... ... ..... t that it was urged that a police report should not be filed as a result of the inspection of the accounts under section 209 of the Act, but the same could only be utilised for the purpose of filing a complaint if an investigation had first been carried out and a complaint filed under section 242. This argument was rejected by the court. I can see nothing in this judgment which leads to an inference that the court has to order investigation into the affairs of the company ....... + More
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1974 (6) TMI 34
... ... ... ... ..... 8(2) of the Act was thus uncalled for. The next contention is in respect of penalty imposed under s.43(1) of the Act. It was argued on behalf of appellant that certain purchases from unregistered dealer could not be shown in the returns due to the clerical mistake. Penalty was also excessive. These arguments can be hardly accepted. Appellant is a big bidi merchant and is being assessed to tax every year. We know that purchase tax has to be paid on purchases from unregistered dealers, and these have to be shown in the retur....... + More
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1974 (6) TMI 33
... ... ... ... ..... (26 STC 234) they have held that there was no clear cut definition of tobacco product. However, a reasonal principle in this regard could be laid down in the following manner. How is a particular commodity having tobacco contents treated by a particular class of consumers and sellers ? If with the consumers a particular commodity is very popular on account of its having tobacco contents then to that class of consumers it is a tobacco product and thus it was held that lsquo mitha gundi rsquo which contains comparatively les....... + More
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1974 (6) TMI 32
Smuggling - Cloves - Penalty - Evidence - Proof ... ... ... ... ..... der. The two appellants disclaimed any connection with the goods. Assuming that they were connected with the goods which we do not find at the moment, it is for the Department to show that the cloves contained in the bags were of foreign origin. It is common knowledge that cloves are also available in our country. In such circumstances, in the absence of clear evidence that the cloves were imported and that they escaped duty, we cannot say that they were contraband goods. Th....... + More
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1974 (6) TMI 31
Warehousing - Writ jurisdiction ... ... ... ... ..... property provided he is satisfied that he is otherwise solvent. 10. The learned Counsel for the Central Government drew my attention to T.R. Raju v. Union of India (AIR 1960 Andhra Pradesh 498) where certain rules framed under the Central Excise Act were held not to be unreasonable restrictions on the right to carry on trade. This decision does not deal with Rule 140. In Chaturbhai v. Union of India (AIR 1960 SC 424), no doubt Rule 140 is one of the rules considered by the Supreme Court. Bu....... + More
