-
1986 (6) TMI 246
... ... ... ... ..... tituted defendants 1 to 3 as her agents. Therefore when she has specifically empowered defendants 1 to 3 to give consent, any consent given by defendants 1 to 3 would be binding on her. This is also the principle laid down in Dorothy Valentine Burnard v. William Douglas Lysnar, AIR 1929 PC 273. Therefore though she might not have been personally a party to the acknowledgement she on account of con-stituting defendants 1 to 3 as her agents, will be bound in law by the acknowledgment given by defendants 1 to 3. 10. Further t....... + More
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1986 (6) TMI 245
... ... ... ... ..... extension or exclusion of time or otherwise, cannot be regarded to have laid down good law in view of the observations of the Supreme Court in Director of Inspection of Income Tax v. Pooran Mall (supra). 9. But even if we exclude the entire period during which the interim order was in operation preventing the registration of the award, we would thereby exclude the period from 26-7-78 till 20-12-82 only. But even after such exclusion, the award which was made on 28-11-77 and was presented for registration on 25-11-83 cannot....... + More
-
1986 (6) TMI 244
... ... ... ... ..... extension or exclusion of time or otherwise, cannot be regarded to have laid down good law in view of the observations of the Supreme Court in Director of Inspection of Income Tax v. Pooran Mall (supra). 9. But even if we exclude the entire period during which the interim order was in operation preventing the registration of the award, we would thereby exclude the period from 26-7-78 till 20-12-82 only. But even after such exclusion, the award which was made on 28-11-77 and was presented for registration on 25-11-83 cannot....... + More
-
1986 (6) TMI 243
... ... ... ... ..... s surplus funds in government securities. In the case before us, it is the very building of the society in which its business is being carried on which is involved and what has happened is only a part of the building, that too only 1/3 of the building, was let out. It is our considered view that the rental income is attributable to the business activity of the society in that it being incidental thereto or is one covered by s. 6 (1) (k) of the Banking Regulation Act, and the claim of the assessee would squarely fall under ....... + More
-
1986 (6) TMI 242
... ... ... ... ..... ove. 13. We are, therefore, fortified in taking the view that the actual owner can be different from the registered owner, and if it is proved that the registered owner has transferred the ownership to a different person, the tortious liability will have to be borne by the transferee despite the non-transfer of the registration. In such cases, the registered owner cannot be made liable. 14. Learned counsel for the appellants lastly contended that the permit of the vehicle remained with Shri Mathai and on his death the perm....... + More
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1986 (6) TMI 241
... ... ... ... ..... inery used in entry 141 of the First Schedule should be related to transport equipments. We see no force in this submission. The word machinery occurring in entry 141 of the First Schedule to the Kerala General Sales Tax Act should be construed in the context and the collocation of words. It is settled law that the word machinery will derive its content and colour from the words transport equipments . So construed, we have no doubt in our mind that the word machinery occurring in entry 141 of the First Schedule should be r....... + More
-
1986 (6) TMI 240
... ... ... ... ..... ment was done on the basis of the alleged suppressed turnover disclosed in the books of accounts. Therefore, the action of the respondent in collecting Rs. 3,000 by way of composition fee and also collecting Rs. 7,000 by way of tax even before the assessment was made, is ex facie arbitrary and speaks of the high-handed way in which the respondent collected Rs. 10,000 when the petitioner appeared in the office on 27th January, 1983. 5.. For the reasons stated above, the writ petition is allowed and the respondent is directe....... + More
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1986 (6) TMI 239
... ... ... ... ..... oner s right of appeal. So far as validity of section 2(o) of the Act of 1954 is concerned, I have already held that section 2(o) is intra vires to the Constitution. So far as question that whether in the present cases transfer of goods by Bhilwara unit to Gulabpura unit amount to sale or not is essentially a question of fact and the assessing authority has already recorded its finding on that question, therefore I need not go into that because it will be unnecessarily prejudice the right of the parties before the appellat....... + More
-
1986 (6) TMI 238
... ... ... ... ..... in paragraph 20 thereof I further submit that under section 3 of the Revenue Recovery Act, the Collector of the district to whom the arrear is payable, has to issue the certificate to the Collector in whose jurisdiction the defaulter resides or his property is situated. The Assistant Commissioner of Sales Tax has no jurisdiction to issue the certificate to the Collector of Madras and such a certificate will not confer jurisdiction of the first respondent to initiate proceedings under the Revenue Recovery Act (1 of 1890). H....... + More
-
1986 (6) TMI 237
... ... ... ... ..... ld be enabled to pass on the incidence of the tax on sale to the purchaser in order that it might be a tax on sales of goods. 5.. The principles enunciated in the aforesaid decision have full application to the facts of this case. No authentic material has been placed before the court to show how the additional tax is confiscatory in character. The grievance of the petitioner that the Act does not permit him to pass on the liability to the customer cannot be a ground to strike down the Act, because as pointed out above it ....... + More
-
1986 (6) TMI 236
... ... ... ... ..... Tobacco Company Ltd. (1985) 4 SCC 369 and Prabhat Chandra Saikia v. Rajany Bala Devi (1986) 1 SCC 64, in support of his contention that his client is entitled for the benefit of the principles of promissory estoppel. I think this can be decided on a much narrower ground. This is a case where orders have been issued by the competent authority of the State Government. Those orders are binding on the Government and enforceable by this Court. They have been ignored by a group of subordinate officers constituting The State Leve....... + More
-
1986 (6) TMI 235
... ... ... ... ..... n 2(r)(ii) of the Act were disallowed. That decision really does not turn upon the factum of cancellation of registration of the selling dealer. Our conclusion, therefore, is that the dealer purchased bardana in question from the registered dealer and the subsequent cancellation of the selling dealer will not deprive him of the benefit of the provisions of section 2(r)(ii) of the Act. The Tribunal was, therefore, justified in allowing the claim for deduction of sale price of bardana from the taxable turnover under section ....... + More
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1986 (6) TMI 234
... ... ... ... ..... t reliable , is unwarranted and so perverse. This forms subject-matter of question No. (c). Since the original of the letter referred to was not available in the file, nor was there any material to show that the sales of rubber were effected as stated in true copy of the letter, the Tribunal doubted its genuineness. For the purpose of this case, it is sufficient to hold that even on the basis of N forms, invoices and certificates of ownership adverted to and relied on by the Appellate Tribunal, the conclusion reached by it....... + More
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1986 (6) TMI 233
... ... ... ... ..... ended that the direction of the Commissioner to assess the turnover under section 5(1) instead of section 5(4) of the Act was illegal. 27.. Sri Babu has urged that the direction of the Commissioner to assess the sales turnover under section 5(1) of the Act was legal and valid. 28.. We have earlier found that lisa sugar was an entirely different commodity and was not sugar occurring in entry 31-B of the Fifth Schedule to the Act. Lisa sugar is not covered by any of the entries in the Second and Third Schedules to the Act. I....... + More
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1986 (6) TMI 232
Charges - Registration of, Winding up - Avoidance of certain attachments, executions, etc. ... ... ... ... ..... no such leave was obtained, the remedy could not be availed of by the secured creditor. Section 537 of the present Act must be interpreted in the same manner. The sale by SICOM having been effected outside the winding-up and without the intervention of the court, it is not void. In the result, we hold that the charge created by the mortgage deed is not void and, accordingly, that MSFC is entitled to the sum of Rs. 15,60,000 from out....... + More
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1986 (6) TMI 222
... ... ... ... ..... es Officer, has appeared today, and has invited our attention to the original end-use certificate. We find this affidavit is signed by Lt. Col. A.R. Sharma (Production Planning and Control) in which it is specifically stated that this general assembly was imported for the purpose of manufacture of Motor Grader (Earth Shifting Machine) and there are full particulars in the schedule, which contain correct reference of the bill of entry in this case. Shri D.K. Saha, DR has been supplied a copy of the end-use affidavit and he ....... + More
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1986 (6) TMI 221
Manufacture ... ... ... ... ..... ission towers. It is, therefore, safe to say that the transmission towers were formed only when they were assembled, partly from the sections received from M/s. R.S. Steel Works and partly from the bolts and nuts which were received from other sources. The complete transmission tower, therefore, cannot be said to have been made by M/s. R.S. Steel Works it was made by other people. Hence, the action to gather duty on transmission towers from M/s. R.S. Steel Works is not correct and the effort to collect duty on....... + More
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1986 (6) TMI 220
Classification ... ... ... ... ..... ifferent items and the third was ldquo Tubes and pipes for boilers falling within Heading No. 84.01/02 and blanks therefore rdquo . 4. ensp We have held in Appeal No. C/1810/85-B2 (Collector of Customs, Bombay v. M/s. Warner Hindustan Ltd., Bombay) 1986 (26) E.L.T. 367 (Tribunal) that ldquo Incoloy 800 is not rdquo Stainless Steel . 5. ensp Following the ratio of our aforesaid decision, the goods in this appeal can come within the ambit of Item 73.17/19(l)(iii) only and not Item 73.17/19(2). Item 84.01/02 c....... + More
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1986 (6) TMI 219
Review notice ... ... ... ... ..... e. 1-7-1978 as its operation was not deferred to a future date and the President had given his assent to the amendment on this date. Shri Sunder Rajan agreed that the Five Member Bench decision referred to above, squarely covers the issue in so far as it relates to preliminary objection in this appeal and this decision is against the Revenue. He, however, reiterates the arguments that the Revenue had advanced before the Five Member Bench. This he does to protect the interests of Revenue should it decide to f....... + More
-
1986 (6) TMI 214
Seizure and confiscation ... ... ... ... ..... ng in the books with that of any one in the factory. We, therefore, held that the Revenue has not proved that the entries in the accounts in these books represented actual clandestine removals. Besides, it appears odd that the books were kept on the roof of the factory. Taking all the circumstances into consideration, we extend the benefit of doubt and set-aside the Board rsquo s order to the extent that duty was demanded on the basis of these registers. 20. It is established that the Appellants d....... + More
