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1987 (6) TMI 397
... ... ... ... ..... nduct or do anything else which would be prejudicial to the maintenance of public order. The District Magistrate, it is true, has stated that the detention of the detenus was effected because he was satisfied that it was necessary to prevent them from acting prejudicially to the maintenance of public order, but there is no reference to any material in support of that satisfaction. We are aware that the satisfaction of the District Magistrate is subjective in nature, but even subjective satisfaction must be based upon some ....... + More
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1987 (6) TMI 396
... ... ... ... ..... has succeeded in two courts. Merely because a Governmental Agency want to have the luxury of filing a second appeal, is no reason why this court will prolong the agony of the petitioner. In view of the action of the Government Agency the petitioner is not only deprived of his salary but he is also incurring legal expenses which must be huge. Accordingly we are not inclined to grant any stay unconditionally or for an indefinite period. Accordingly we direct that if a sum of ₹ 30,000/- is paid to the petitioner by next....... + More
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1987 (6) TMI 395
... ... ... ... ..... ctical world is different. What is necessary is to take stern action against the erring examiners whenever defaults are brought to the notice of the Board. We entertain no doubt that appropriate action will be taken in the matter in terms of the Regulations. What it should be is for the Board to decide. 16. The petitioner has already lost one year. Time for getting admissions to the courses in the current academic sessions is to expire soon. Under the circumstances wedirect the Board to take the Physics practical examinati....... + More
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1987 (6) TMI 394
... ... ... ... ..... entitled to continue in service till the attainment of 58 years, according to the pre-existing service conditions and who could not opt in favour of those service conditions from a distinct and separate class. Petitioner belongs to an altogether different class of employees viz., those who were allotted to the State of Kerala and who had or are deemed to have opted in favour of the provisions of the Kerala Service Rules. Petitioner submits that officers attain the prime of their efficiency by the time they attain 55 years ....... + More
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1987 (6) TMI 393
... ... ... ... ..... s these appeals and affirm the judgment and order of the High Court of Allahabad quashing the said seniority list dated 29.7.1980 together with supplementary seniority lists dated 18.12. 1980 and 19.12. 1980 relating to Civil Engineering Wing. Rules 3(c), 5 and 6 of 1969 Rules as well as Rule 23 of 1971 Rules are also quashed. The condition in Office Memorandum dated 21.1.1980, Annexure 2 of Writ Petition No. 2447 of 1980 providing that for the selection for the post of Superintending Engineer the officer must be a confirm....... + More
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1987 (6) TMI 392
... ... ... ... ..... o. Ltd. (1987) 164 ITR 401, it was held by the Hon';ble Calcutta High Court that if the part of the agreement relating to know-how is distinct and separate from the part relating to the services as production adviser, there is no accrual of income under section 9. This decision is also squarely applicable on the facts of the present case and this would be another reason why the department cannot place reliance on the decision of Calcutta Bench of the Appellate Tribunal in the case of Graphite Vicarb India Ltd. (supra)........ + More
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1987 (6) TMI 391
... ... ... ... ..... ner wherein the Commercial Tax Officer should direct the petitioner to find out from the seized records the relevant documents and papers which may be required for the purpose of issue of permits, in accordance with law. Accordingly, the Commercial Tax Officer is directed to dispose of the matter in the light of the observations made above within two weeks from today. Before I part with this matter, it appears to me that the purchases or the imports of the goods by the petitioner had not been disputed but the only thing is....... + More
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1987 (6) TMI 390
... ... ... ... ..... gh Court has held that sinews are a commodity different from bones after referring to some literature on the subject. We agree with the conclusion of the Madhya Pradesh High Court on this aspect. In our case, sinews and bone-meal are commodities different from raw bones as understood in commercial circles and these products were meant for sale by the petitioner. The different entries in the First Schedule regarding bone and bone-meal also indicate the legislature s recognition about this. The validity of these entries is n....... + More
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1987 (6) TMI 389
... ... ... ... ..... ial officer of the rank of a District Judge, besides another non-judicial member. The appeal lies to it against the orders of the departmental authorities. In the hierarchy, the Appellate Tribunal is the first independent Tribunal. In such a case, we would lean in favour of preserving such a power of the Tribunal rather than leaning the other way. Of course, this concern comes into play only where the language of the amending statute is not clear on the question of restrospectivity. For all the above reasons, we hold that ....... + More
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1987 (6) TMI 388
... ... ... ... ..... eferring to the decisions in Money v. Doud (1957) 354 US 457, Metropolis Theatre Company v. State of Chicago (1912) 57 L Ed 730 and Perminal Basin Area Rate cases (1968) 20 L Ed 2d 312, stated at page 280 The court cannot strike down a policy decision taken by the State Government merely because it feels that another policy decision would have been fairer or wiser or more scientific or logical. The court can interfere only if the policy decision is patently arbitrary, discriminatory or mala fide. We do not see anything pat....... + More
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1987 (6) TMI 387
... ... ... ... ..... , the legislature did not attempt to legislate in the matter of procedure. The legislature expressly sought to confer upon the High Court power to reopen questions which till then were to be deemed finally decided. It was held that the Amendment Act will not have retrospective operation. In the light of the above decision, we hold that the Deputy Commissioner of Sales Tax (Central Zone) acted illegally and without jurisdiction in initiating suo motu revision proceedings under section 35(2A) of the Act to revise the assessm....... + More
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1987 (6) TMI 386
... ... ... ... ..... n revision. 2.. We heard counsel for the Revenue. The respondent-assessee is not represented before us. It is admitted that the firewood and charcoal were used as fuel for preparation of food. There is no material to show that they have been used as a raw material in the manufacture of any goods for sale by the respondent-assessee. On these premises, and in the light of the decision of this Court in Deputy Commissioner of Sales Tax v. Thomas Stephen and Co. Ltd. 1987 66 STC 34 (1987) 1 KLT 161, we hold that the said goods-....... + More
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1987 (6) TMI 385
... ... ... ... ..... se two decisions, in our view, is on the point in issue. We are directly confronted with the question as to whether, where a clarification under section 42(2) of the Act has been issued by the Government, it is open to the Commissioner to take a view contrary to that and make an assessment according to his interpretation of the provisions in the Schedule or in the section. We are definitely of the view that the Commissioner is bound by the clarification issued by the Government under section 42(2) of the Act. We find suppo....... + More
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1987 (6) TMI 384
... ... ... ... ..... he assets were used in connection with the petitioner s business. In such circumstances, a conclusion was reached that the sale of these items was in connection with or incidental or ancillary to the business carried on by the assessee. The Appellate Tribunal concluded that if an assessee engaged in the business of processing and sale of sea foods, sells his vehicles or vessels used in such business, it is definitely a transaction in connection with or incidental or ancillary to such business. It was so held in view of the....... + More
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1987 (6) TMI 383
... ... ... ... ..... old items is used again for making new ornaments or new wares. In fact, in the case of G.S. Pai and Company, referred to by the State Representative, there was clearly a manufacture of new ornaments. But that is not so in the present case. The Appellate Tribunal has found, as a fact, that no manufacturing process takes place in the instant case. By the process of melting, only the shape of the article is changed. This is largely a question of fact. On the basis of the above facts, we are of the view that the decision of th....... + More
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1987 (6) TMI 382
... ... ... ... ..... The Revenue contends that this decision is pending in appeal before the Supreme Court of India as Civil Appeal No. 2495 of 1985. So the matter is not beyond doubt or the question of law now urged is an open question. We are unable to agree. The very question posed for consideration has been adjudicated by a recent decision of the Supreme Court in Sterling Foods v. State of Karnataka 1986 63 STC 239 AIR 1986 SC 1809. Indeed counsel for the Revenue did not and could not dispute this fact. The Supreme Court has held that the ....... + More
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1987 (6) TMI 381
... ... ... ... ..... Tax Act or under the Central Sales Tax Act. It is not disputed that the splints and veneers were liable to tax at the hands of the assessee under the Kerala General Sales Tax Act or under the Central Sales Tax Act. The plea of the Revenue is that the entirety of purchase should be utilised for the manufacture of splints and veneers. There is no warrant for stating so. On a plain reading of S.R.O. No. 148/72, we are of the view that, on the facts of this case, the soft wood purchased by the manufacturers (assessee in this c....... + More
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1987 (6) TMI 380
... ... ... ... ..... anufacturing process. These two new or commercially different commodities are taxable again under entry 27 of the First Schedule of the Act at 8 per cent. The same commodity at different stages could be treated and taxed as commercially different articles. This position is settled by a series of decisions of courts see Sri Siddhi Vinayaka Coconut and Co. v. State of Andhra Pradesh 1974 34 STC 103 (SC) at page 110, Ganesh Trading Company v. State of Haryana 1973 32 STC 623 (SC) and Achamma Sebastian v. State of Kerala 1967 ....... + More
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1987 (6) TMI 379
... ... ... ... ..... the company s bankers against retirement of documents of title to the goods. The above clause shows that the appropriation, if any, is conditional. It is evident that this condition was not fulfilled. On this basis, there is no escape from the position that the sale did not fructify. If that basis, there was no sale exigible to tax. The assessing authority as well as the Appellate Tribunal were in error in holding that such unfructified sale will be exigible to tax. The Deputy Commissioner (Appeals) was justified in holdin....... + More
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1987 (6) TMI 378
... ... ... ... ..... Order XLI, rule 27 of the Civil Procedure Code. There are innumerable decisions of courts, which lay down the guiding principles governing the admission of additional evidence in appeal. Normally, the Appellate Tribunal is entitled to consider only the records and materials which were produced and/or relied on, before the lower authorities. It is open to the Appellate Tribunal to consider fresh material or record at the appellate stage for the first time, in certain special circumstances and subject to certain limitations........ + More
