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Case Laws
Showing 61 to 80 of 280 Records
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1984 (2) TMI 306
... ...
... ... ..... and that it is they who are concerned with it, and it is the sense in which they understand it that constitutes the definitive index of the legislative intention when the statute was enacted. Thus it is clear that only woollen garments and woollen materials used as covering for the body or the bedding and for similar purposes will come under item 21 of the First Schedule to the Central Excises and Salt Act and item 4 of Third Schedule to the State Act and therefore, the carpets dealt by the assessee should be treated only as pile carpets with jute base having woollen tufts and that therefore, it will not fall either under item 4 of the Third Schedule to the State Act or under section 14(x) of the Central Sales Tax Act. Therefore, the Tribunal is right in holding that the turnover in question should be treated only as relating to pile carpets. We, therefore, uphold the order of the Tribunal in this case. The tax case is, therefore, dismissed with costs. Counsel s fee Rs. 500.
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1984 (2) TMI 305
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... ... ..... that it is not necessary to decide whether an unregistered dealer is not liable to tax..... At page 61, it was observed Thus, there is a basic distinction between the position of a registered dealer and that of an unregistered dealer under the scheme of the Sales Tax Act. The two are, therefore, dealt with differently. The registered dealer is enabled to collect tax and pay to the authorities, while the unregistered dealer is prohibited from carrying on the business of selling goods and collecting tax and if he surreptitiously carries on business he is subjected to penalty. These observations are similar to the ones made above. There is a clear distinction between a registered and an unregistered dealer and the registered dealer has distinct functions to perform under the Act which an unregistered dealer does not have to do. We do not find any infringement of article 14 of the Constitution or any discrimination involved and we accordingly dismiss the writ petition. No costs.
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1984 (2) TMI 304
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... ... ..... proper to invoke the provisions of section 360(3), Cr. P.C., as the law requires, and he has accordingly proceeded to release them on admonition, instead of sentencing them to any punishment. The question of imposing minimum sentence of fine as provided under section 29(1)(g) arises only in case where the court, after considering the facts of a particular case, character and antecedents of the accused, and other aspects as provided in sub-section (3) of section 360, comes to the conclusion that the accused cannot be dealt with under section 360 and where the court considers that it is a fit case to deal with the accused under this section and releases on admonition, the question of sentencing does not arise. Therefore, it appears, the Magistrate has not committed any error in releasing the accused on admonition, having regard to the fact that they were the first offenders. In the result and for the reasons stated above, the revisions fails and they are accordingly dismissed.
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1984 (2) TMI 303
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... ... ..... stered partnership firm. The registered partnership firm has a different legal entity vis-a-vis the proprietary firm. Section 5CC makes it clear that a registered dealer who commissions any notified industry within a certain time will be entitled to some exemption. In the present case it is clear, the petitioner-industry as a firm has got a registration certificate a new and though one of the partners is major shareholder of the firm, still legally speaking the partnership and proprietary firm are two different legal entities. In these circumstances, in my opinion, the petitioner-partnership firm cannot be entitled as of right to exemption under section 5CC of the Rajasthan Sales Tax Act, 1954, for the purchase of raw materials for manufacture of the goods for sale within the State. In the circumstances, therefore, in my opinion, there is no merit in this rule. The rule must, therefore, stand discharged. The rule is, therefore, discharged. There will be no order as to costs.
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1984 (2) TMI 302
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... ... ..... he price charged to the purchaser. The amount of freight and handling charges would be payable by the purchaser not under any statutory or other liability but as part of the consideration for the sale of the goods and it would, therefore, form part of sale price within the meaning of the first part of the definition.................... 7.. In the instant case, the assessing officer has recorded a finding that the property in the goods passed to the assessee at the depot where the goods were delivered and not at the place where the goods commenced movement or the trees were felled. If that is the finding, with which we have no reason to disagree, the freight charges shown in the bills must be considered as a component of the purchase price and must be included in the turnover of the assessee. In the result, we allow the revision petition and set aside the order of the Tribunal and restore the order of assessment. In the circumstances of the case, we make no order as to costs.
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1984 (2) TMI 301
Constitutional validity of sub-sections (1), (2) and (3) of section 8 of the Jammu and Kashmir General Sales Tax Act, 1962 (J & K Act 20 of 1962) challenged
Held that:- Appeal partly allowed. Though we uphold the constitutionality of sub-sections (1), (2) and (3) of section 8 of the Jammu and Kashmir General Sales Tax Act, 1962, we make the rule issued in each of the writ petitions before us absolute only to the extent that we restrain the State of Jammu and Kashmir from recovering from the assessees who are petitioners before us interest on the amount of quarterly tax paid after the expiry of the date prescribed for payment thereof by sub- section (3) of section 8 of the Act at a rate other than the rate of one per cent per month for the first three months of default and at the rate of two per cent per month for the next three months of default and at the rate of three per cent per month for the period of default exceeding six months. We also allow the appeals filed by the assessees who are appellants before us to the same limited extent by setting aside the order of dismissal of their writ petitions passed by the Jammu and Kashmir High Court and making the rule issued in each of those writ petitions absolute only to the limited extent specified above.
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1984 (2) TMI 294
Charges - Rectification of register of ... ... ... ... ..... f (see rule 28(3)) showing that he has been duly authorised to represent the party. That is all that he needs to do at that stage. The presentation of a memorandum in Form No. 4 does not arise until he appears before the Bench for hearing as contemplated under ru e 21 and other provisions of Chapter V. This is how the rules have to be understood. They are so declared. The position would, however, be different if the advocate or chartered accountant or cost and works accountant or company secretary did not act in his professional capacity, but qua officer of the company, in which event rule 28(4)(a ) and the second paragraph of Form No. 4 would apply. In the circumstances, exhibit P-3 returning the papers sent by the advocates together with their vakalath was unjustified. It is so declared. The second respondent is accordingly directed to accept the papers when they are duly presented in the manner indicated above. The original petition is allowed on the above terms. No costs.
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1984 (2) TMI 275
Powers of court to grant relief in certain cases ... ... ... ... ..... se stages and matters contemplated under section 633 of the Companies Act in the order impugned. I am reluctant to quash the proceedings straightaway although I am satisfied that the impugned order is illegal and does not conform to legal requirements. So the revisional application will succeed. The order impugned dated June 27, 1980, is set aside. The rule issued be made absolute. The learned Magistrate is directed to consider the application of the accused petitioner under section 633 of the Companies Act filed before this court on April 21, 1978, in the light of the observations made above and to record his findings on the points noted. While considering the above petition, the learned Magistrate will pay his attention to the copies of correspondence and other documents annexed with the said petition only. The records be sent down to the court below forthwith with direction to consider and dispose of the petition under section 633 of the Companies Act as early as possible.
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1984 (2) TMI 265
Shares capital – Reduction of ... ... ... ... ..... tion reference was made to a decision in Kalidas Bhanjibhai v. Stale of Bombay, AIR 1955 SC 62. In the said decision it has been held that a party s opinion about the legal effect of those facts is of no consequence in construing the section. It is further held that no estoppel has arisen. Considering all these facts, I am of the opinion that the admission of law is not correct. In my opinion, the client is not bound by an admission of law. A party is bound so far as an admission of fact is concerned. Therefore, the statement made in the reply to the case of the Registrar is based upon wrong application of law by the company. I am, therefore, of the opinion that no application lay under section 100(1) of the Act. For the reasons given above, the appellant was only entitled to file an application under section 155 of the Act for rectification in the share register and the same is allowed. In the result, the appeal is allowed, but without costs. S. Sarwar Ali, J. mdash I Agree.
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1984 (2) TMI 264
Articles of association - Regulations required in case of unlimited company, company limited by guarantee or private company limited by shares
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1984 (2) TMI 263
Oppression and Mismanagement – Right to apply under section 397 and 398 ... ... ... ... ..... andlord s personal requirement. The court held that such a personal cause of action must perish with the death of the landlord taking place before the decision on the case on merits. This case has no application to the present appeal where the action was initially started by the original applicant in a representative capacity. Mr. Ghose faintly suggested that by the amendment of the original application, the court has illegally deprived the appellant of the benefit of the law of limitation as on the date of the application for transposition a fresh application would have been barred. There is no force in this argument. It is that very old case which had been initially filed by Banarsi Lall Bhagat in a representative capacity which continues and a fresh question of limitation, therefore, does not arise. In the result, I do not find any merit in the point raised on behalf of the appellant and the appeal is, therefore, dismissed with costs. S.S. Sandiiawalia, C.J. mdash I agree.
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1984 (2) TMI 242
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... ... ..... e actual weight. The actual weight in all those cases was more than the nominal weight on which duty was paid by the factory. In fact, we are not a little surprised by the argument of the counsel for the appellants that there has been no short payment of duty as they had paid duty on the nominal weights. There transaction with the customers in several cases was on the basis of actual weight for which they charged the customers and recovered duty from them that is the price which should form the assessable value and on which duty should be paid. We can see no other action possible except the action taken by the Collector. The Board has already given some relief in respect of the confiscation of the plant, machinery etc. We do not consider that any further relief is deserved. The imposition of the penalty also is fully deserved as we are satisfied that M/ s. Titaghur Paper Mills Co., did all this in full knowledge that they were causing loss of duty. 9. The appeal is dismissed.
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1984 (2) TMI 241
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... ... ..... user. The exhibition and distribution of films is a business or trade. The petitioners carry on this business or trade. Therefore, the petitioners fall outside the scope of the definition of ldquo actual user rdquo under the Import Policy. 9. Sub-clause (b) of clause (4) of paragraph 5 defines a non-industrial actual user to mean also any commercial establishment holding a licence for at least three years under the local law relating to the exhibition of films. This sub-clause provides a special definition in regard to the actual user of films. An actual user of films must satisfy the conditions of that special definition. Admittedly, the petitioners do not satisfy those conditions. 10. Upon both these counts, therefore, the petitioners are not actual users of films within the meaning of the Import Policy and are not entitled to require the first respondent to import for them any films. 11. The petition is, accordingly, dismissed, with costs in two sets. 12. Rule discharged.
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1984 (2) TMI 239
Re-transfer of appeal to revisionary authority ... ... ... ... ..... deration had merely directed retransfer of the papers to the Government on the basis that under Section 131B(2) of the Customs Act the proceedings which were pending before the Government on the appointed date were not such as were required to be transferred to this Tribunal under the said Section. Therefore when a retransfer was ordered the proceedings (preferred by way of a Revision Petition to the Government and transferred to this Tribunal for disposal as an appeal) were not disposed of either by way of confirmation, modification or annulment of the order appealed against or by a remand to the original adjudicating authority after setting aside the order under appeal. Therefore, the said order dated 6-8-1984 would not be one contemplated under Section 129B of the Customs Act. 6. emsp In the circumstances we hold that no reference application under Section 130 of the Customs Act lies with reference to the said order dated 6-8-1984. The application is accordingly dismissed.
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1984 (2) TMI 238
Adjudication order ... ... ... ... ..... pugned orders of the Appellate Collector and the Assistant Collector deserved to be set aside. 2. Shri Mahesh Kumar, the learned representative of the respondent, conceded that the contention made by the learned Advocate for the appellants was in order and that the lower authorities while passing the adjudication and the appellate order had gone beyond the purview of the charge contained in the show cause notice. 3. We have heard both the sides. Since it is a common ground between the two parties now that both the Assistant Collector and the Appellate Collector passed orders covering issues which were not the subject matter of the show cause notice dated 4-8-1976, we allow the appeal and set aside the order, dated 5-4-1978 passed by the Appellate Collector and the order, dated 14-3-1977 passed by the Asstt. Collector and direct that the matter be readjudicated with reference to what is set out in the show cause notice, dated 4-8-1976. The appeal is disposed of in these terms.
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1984 (2) TMI 233
Show Cause Notice ... ... ... ... ..... n, the same should have been specifically set out in the show cause notice. In its absence it cannot now be argued at this stage that there was mis-statement, or suppression of facts. The demand is therefore clearly time barred. 5. ensp The appellants also claim that they are entitled to the exemption under Notification No. 71/78 for the goods manufactured by them on behalf of the loan licensee to the extent of Rs. 1.29 lakhs and this amount has to be excluded. The learned consultant for the appellants relied on the classification issued by the Ministry of Finance, Department of Revenue, on 23-5-1978. We are of the view that contention of the appellants cannot be accepted. The clarification issued by the Department as explained by the SDR was in respect of medicinal and toilet preparation and has since been modified. However, since the appeal is being disposed of on the ground of time bar, it is not necessary to give any finding on this issue. The appeal is therefore allowed.
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1984 (2) TMI 229
Enquiry and investigation ... ... ... ... ..... at this stage even though they are entitled to take their notes by themselves or through Councel when they make the statements and they may refer to the earlier statements, if required to make supplementary statements. Cr. M. No. 2056 of 1983 fails and is also dismissed. Petitioners are bound to produce documents summoned from them if they are relevant to the investigation. Cr. M. No. 622 of 1983 is dismissed as infructuous as the amount of surety has already been reduced and the order is made absolute. Cr. M. No. 2113 of 1983 is dismissed as infructuous. Petitioners are bound to answer truly all questions commanded of them in relation to matters under investigation and are not entitled to the benefit of Rule against self-incrimination. The authorities are, however, under an implied duty to warn the petitioner before examination that if they made a statement, it could be used against them. The impugned orders of the learned Additional Sessions Judge are modified accordingly.
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1984 (2) TMI 228
Valuation - Wholesale ... ... ... ... ..... has been that ex-depot sales were retail sales and that all elements of post-manufacturing expenses and profits should be excluded from such retail prices to arrive at the assessable value, the lower authorities had no occasion to identify and quantify the elements of permissible deductions from the ex-depot sale prices. Nor have such elements been clearly identified and quantified before us in these proceedings. Therefore, we consider it appropriate that the lower authorities should undertake this exercise after giving the opportunity to MRF. 29. emsp In the result, we allow this appeal and set aside the impugned order of the Appellate Collector. Consequently, the Assistant Collector concerned is directed to dispose of the matter in accordance with the directions given above. 30. emsp Before parting, we must place on record our appreciation for the valuable assistance rendered by the representatives of both the sides in dealing with the vexed questions involved in this case.
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1984 (2) TMI 221
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... ... ..... the Madras High Court in the case of Ramanlal Kamdar vs. CIT, Madras 1977 CTR (Mad) 711 (1976) 108 ITR 73 (Mad). In that case if the assessee would not have been aggrieved by the order of the ITO then it would not have preferred an appeal before the AAC. Agitating the addition account of suppressed sale before the ITO himself and thereafter before the AAC goes to show that the assessee had not agreed to the addition. In Ramanlal Kamdar rsquo s case the assessee agreed for the revision of assessment and therefore the Madras High Court held that the AAC and the Tribunal were not competent to hear the appeal because of assessee rsquo s agreeing for the revision of assessment. The assessee rsquo s agreeing in that case was certain, again in this case the assessee agitated the said ground before the ITO at the time of passing the assessment order itself. Therefore both these authorities are on different footing. 15. In the result, the Department fails and the appeal is dismissed.
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1984 (2) TMI 218
Cost Of Acquisition, Foreign Currency, Mercantile System, Subject Matter ... ... ... ... ..... ments in regard to its liability, the assessee had also complied with the rules and procedures laid down by the Ministry of Shipping and Transport, Government of India, which are in the following terms Item No. 6 Shipping companies will generally have to draw foreign exchange loans. These will have to be revalued as at the date of the balance sheet to take into account currency fluctuations and corresponding liability will be offset by additions to the value of the assets in the debit side of the balance sheet. It is true, as the Commissioner has observed, that those rules would not be conclusive in determining the depreciation allowance due to the assessee under the Act. However, in the instant case, we find that compliance with those rules was in consonance with the relevant provisions of the Act governing grant of depreciation allowance. 12. In the result, we set aside the order of the Commissioner on the point and restore that of the ITO. The assessee s appeal is allowed.
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