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Showing 21 to 40 of 300 Records
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1989 (9) TMI 388 - CALCUTTA HIGH COURT
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... ... ..... the matter in appeal and contended that this amount was not liable to be assessed as his professional income inasmuch as he had discontinued his profession and the income was received after such discontinuance. The AAC accepted the assessee's claim and deleted the income after he had ceased to be an advocate. The revenue thereafter came in appeal before the Tribunal. The Tribunal after hearing the representatives of the parties relied upon an earlier decision in Justice Ramendra Mohan Datta IT Appeal No. 2474 (Cal.) of 1975-76, dated 29-9-1976 , decided on 29-9-1976 and dismissed the departmental appeal. The case on which the Tribunal relied came up before this Court in CIT v. R.M. Datta IT Reference Nos. 142 and 472 of 1975, dated 4-7-1989 and this Court answered the question in favour of the assessee. Following the aforesaid judgment, the question of law is answered in the affirmative and in favour of the assessee. There will be no order as to costs. Sen, J. - I agree.
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1989 (9) TMI 387 - SUPREME COURT
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... ... ..... perate as res judicata as a Revenue Court was not competent to try the subsequent suit. In the instant case, the Mamlatdar declined to exercise jurisdiction holding that the Act did not apply. If an issue is referred to it by the trial court under the Act, the question of jurisdiction would not arise and there could be no question of res judicata as to jurisdiction of the Mamlatdar on reference. Bearing in mind the above provisions and the principles of law, we are of the view that there could arise no question of res judicata in the instant case. Section 11 would not be a bar to the trial court in referring issues which are to be exclusively determined by a competent authority under the Act, to that authority. Nor should arise any such question of res judicata in the competent authority deciding those issues when referred to by the trial court. In the result, we find no merit in this appeal which is accordingly dismissed, but without any order as to costs. Appeal dismissed.
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1989 (9) TMI 386 - CALCUTTA HIGH COURT
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... ... ..... he parties are entitled to make it so by inserting a specific clause in the contract. The parties are entitled to fix the time within which the goods must be delivered and to stipulate that if there is any failure to deliver the goods within the contracted period, extra money will have to be paid to compensate the buyer for non-delivery of the goods in time. 13. In the instant case, there was specific requirement to deliver the goods in time and a penalty clause for default. These rights and obligations arose in course of carrying on of the business of buying and selling goods. I fail to see how this payment made under a contractual obligations cannot be allowed as business expenditure. 14. The question No. 4, therefore, must also be answered in the affirmative and in favour of the assessee. 15. In view of the above, all the four questions are answered in the affirmative and in favour of the assessee. There will be no order as to costs. Bhagabati Prasad Banerjee, J. I agree.
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1989 (9) TMI 385 - SUPREME COURT
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... ... ..... with the order of acquittal made by the trial court. 43. In the instant case on a proper consideration and weighing of the evidences the only reasonable view that can be taken in that the cruel behaviour and constant taunts and harassment caused by the accused persons while Ravinder Kaur, deceased was in her in-laws house instigated her to commit suicide and in our considered opinion no other reasonable view follows from a proper consideration and appraisement of the evidences on record. As such the decision cited above is not applicable to the facts and circumstances of the instant case. 44. For the reasons aforesaid we set aside the judgment and order of acquittal passed by the High Court and affirm the conviction of the accused of the offence under Section 306 IPC and sentence imposed upon them by the Additional Sessions Judge, Amritsar. The respondents will immediately surrender in the Court of Sessions Judge, Amritsar to serve out the remaining period of their sentence
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1989 (9) TMI 384 - CALCUTTA HIGH COURT
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... ... ..... od, drinks, and also lodging. If a company's guest house provides residential accommodation and also food, drinks and other amenities, these expenditures will come within the mischief of the phrase "maintenance of any residential accommodation in the nature of a guest house." 16. In that view of the matter, we are of the view that the Tribunal has taken a correct decision on the question No. 2. 17. So far as the third question is concerned, it has been stated that this aspect of the matter has been held in favour of the assessee in the case of CIT v. United Commercial Bank Ltd. IT Reference No. 2l5 of 1981 dated 6-6-1981 . In view of that question No. 3 must be answered in the negative and in favour of the assessee. 18. Therefore, both the question Nos. 1 and 2 are answered in the affirmative and in favour of the revenue. The question No. 3 is answered in the negative and in favour of the assessee. 19. There will be no order as to costs. Banerjee, J. - I agree.
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1989 (9) TMI 383 - SUPREME COURT
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... ... ..... he suit cannot now be reached early. We leave the matter with the fervent hope that the dispute will now be resolved expeditiously without any avoidable delay. We contribute the first step in that direction by hastening to pronounce our judgment on conclusion of the elaborate arguments on September 8, 1989, illuminating the penumbral zone. Consequently, these appeals are allowed. The order dated 10.8.1988 passed by the learned single Judge, the judgment dated 23.3.1989 passed by the Division Bench of the High Court affirming that order; and the judgment and decree dated 6.4.1989 passed by the learned single Judge are all set aside. The suit shah be decided afresh by the learned single Judge treating the depositions of appellants' witnesses recorded on commission as evidence in the suit, after hearing the arguments of parties on merits. The respondents alone cannot be blamed for this situation and, therefore, we direct the parties to bear their own costs. Appeals allowed.
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1989 (9) TMI 382 - KERALA HIGH COURT
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... ... ..... failure on the part of the dealer to make the payment in accordance with the demand in form No. 14 that attracts the liability to pay penal interest under sub-section (3) of section 23 of the Act. When the form prescribed under sub-rule (3) of rule 18, which in express terms provides that penal interest shall be leviable only if the tax demanded in the notice of demand is not paid, it is impossible to take the view that the dealer becomes liable to pay penal interest for his failure to pay the amount and produce evidence in respect thereof along with the return which he is required to submit under sub-rule (1) of rule 18. The question of law is therefore answered in favour of the appellant. 3.. In the result, we set aside orders No. E4-39375/81/TX dated November 17, 1982 and E4-39374/81/TX dated November 17, 1982. Orders dated June 26, 1981 in S.T.R.P. Nos. 33 and 32 of 1985 of the second respondent are restored. The appeal is thus allowed, but without costs. Appeal allowed.
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1989 (9) TMI 381 - SUPREME COURT
Detention of the petitioner - a detenu, under s. 3(2) of the National Security Act, 1980 challenged - Held that:- Appeal allowed. It has to be borne in mind that if more than one grounds are stated in the grounds then the fact that one of the grounds is bad, would not alter order of detention after the amendment of the Act in 1984 provided the other grounds were valid. But quite apart from the same, it appears to us that none of the grounds were vague. The grounds must be understood in the light of the background and the context of the facts. It was quite clear what the detaining authorities were trying to convey was that the petitioner stated things of the nature and it was to teach Hindus a lesson. Hence, it was meant to create communal tension. We find no irrelevancy or vagueness in the grounds. On this ground the challenge cannot be sustained. However, in the view taken by us on the first ground the order of detention must be quashed and set aside. We order accordingly. Let the petitioner be set at liberty forthwith unless he is required for any other offence under any other Act
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1989 (9) TMI 380 - MADRAS HIGH COURT
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... ... ..... horities to do the needful and further direct the refund of recoveries made to the Coffee Board which in its turn will refund the same to the concerned registered exporters. Assessments or recoveries if made in conformity with our judgment need not be disturbed. Similarly contingency deposits or bank guarantees already obtained by the Coffee Board from the registered exporters, if they are contrary to our judgment, these will be refunded or released forthwith, as the case may be, by the Coffee Board. Where, therefore, as we have found, the sale transaction itself is not liable to tax, similar direction, as given by the Supreme Court which is extracted above, ought to follow since the collection of tax from the appellant is contrary to law. Therefore, the State will refund the tax to the Coffee Board which, in turn, will pass on the same in favour of the appellant. 36.. In the result, the writ appeal will stand allowed with costs. Counsel s fee Rs. 1,000. Writ appeal allowed.
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1989 (9) TMI 379 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... Continuation of orders, etc., issued under enactments repeated and reenacted.-Where any Punjab Act is repealed and reenacted with or without modification then unless it is otherwise expressly provided, any appointment, notification, order, scheme, rule, form or byelaw, made or issued under the repealed Act, shall, so far as it is not inconsistent with the provisions reenacted, continue in force, and be deemed to have been made or issued under the provisions so reenacted unless and until it is superseded by any appointment, notification, order, scheme, rule, form or bye-law made or issued under the provisions so reenacted. So the petitioner was liable to pay purchase tax at the previous rates specified by the notification issued under section 5(2)(a)(ii) till 6th of April, 1973, when the new notification specifying the rates had been issued. In the result, we answer the question in the affirmative and in favour of the Revenue. No costs. Reference answered in the affirmative.
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1989 (9) TMI 378 - ANDHRA PRADESH HIGH COURT
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... ... ..... parations and not to agarbathies. We cannot accede to this contention in view of the direct decision of the Supreme Court in Commissioner of Sales Tax v. Indian Herbs Research and Supply Co. 1970 25 STC 151. As already noted the Division Bench of the Orissa High Court in Kamaru Zuman Khan v. State of Orissa 1981 47 STC 22, held that agarbathies come within the meaning of perfume . The only other decision which dealt with agarbathies is Assessing Authority v. Amir Chand Om Parkash 1974 33 STC 120. There the consideration was different in view of the classification of goods as found in the entry. In the instant case, the only simple question that we have to consider is whether agarbathies come within the meaning of perfume as included in item 36 of the First Schedule to the A.P. General Sales Tax Act. The Supreme Court has concluded this question. In the result, the writ petitions are dismissed with costs. Advocate s fees in each writ petition Rs. 50. Writ petitions dismissed.
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1989 (9) TMI 377 - PATNA HIGH COURT
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... ... ..... hout. The High Court was, therefore, justified in dismissing the writ petitions in limine. 35.. Recently the Supreme Court again in Vijay Prakash D. Mehta and Jawahar D. Mehta v. Collector of Customs (Preventive), Bombay AIR 1988 SC 2010 at 2012 held that the right to prefer an appeal may be hedged by conditions. Taking thus into consideration the facts and circumstances of the case, particularly, in view of the fact that the petitioners did not produce their books of account before the assessing authority, we are not inclined to entertain these writ applications, and observe that the petitioners, if they are so advised may take recourse to the alternative remedy provided for under the Act itself. 36.. In this view of the matter, in our opinion, it is not necessary to discuss other points raised at the Bar. 37.. These applications are dismissed at this stage. However, in the facts and circumstances of these cases, there will be no order as to costs. Writ petitions dismissed.
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1989 (9) TMI 376 - MADRAS HIGH COURT
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... ... ..... entry 84. But in view of the fact that the sale in favour of the assessee is second sale it is exempt. However, what is argued is that the Panchayat Union which is the first seller is not a dealer. But that is not the correct approach. Where periodically sales of trees are effected, it undoubtedly would be a dealer. The tax case is, therefore, dismissed. No costs. Petition dismissed.
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1989 (9) TMI 375 - PATNA HIGH COURT
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... ... ..... of the principles of natural justice and the same is required in order to enable the appellate court or this Court in exercise of its jurisdiction under articles 226 and 227 of the Constitution of India to appreciate the orders impugned before it in their true perspective. 32.. It is also well-known that a statutory authority while exercising its statutory power cannot supplement reasons which have not been assigned in the orders, by way of an affidavit. 33.. In the result, the impugned orders, as contained in annexures 1 and 2 to the writ applications are hereby set aside and respondent No. 3 is hereby directed to apply its mind again keeping in view the principles of law as enunciated by the Supreme Court in Builders Association s case 1989 73 STC 370 1989 BLT 151 and the observations made hereinbefore. However, in the facts and circumstances of the case, there will be no order as to costs. Writ applications allowed. See Ashok Kumar Ghosh v. Union of India page 57 supra .
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1989 (9) TMI 374 - MADHYA PRADESH HIGH COURT
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... ... ..... to issue them requisite eligibility certificates, the petitioners in some petitions have also made additional prayers for quashing certain assessment proceedings taken out against them. We are of the view that it is not necessary for us to grant any additional relief to any of the petitioners in these petitions. 11.. For the foregoing reasons, all these petitions partly succeed and they are hereby partly allowed. The Director of Industries, M.P. and/or the officers authorised by him for the purpose of granting eligibility certificate are directed to grant eligibility certificates to the petitioners on their fulfilment of other conditions and restrictions imposed under the Notification dated 23rd October, 1981, read with Notifications dated 3rd July, 1987, and 16th October, 1986. In the circumstances of the case, we make no order as to costs in any of these petitions. The outstanding amounts of security, if any, shall be refunded to the petitioners. Petitions partly allowed.
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1989 (9) TMI 373 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... n the notice instead of section 31. But that will make no difference. It is clear from the order, annexure P-2, that the petitioner was fully aware of the case he had to meet and he had put a number of defences. The flaw pointed out by the learned counsel for the petitioner in the notice is not fatal to the penalty proceedings. Civil Writ Petition No. 10955 of 1988 relates to Punjab. The impugned provisions are section 9(2) of Central Sales Tax Act, 1956 and section 11(d) of the Punjab General Sales Tax Act, 1948. These provisions are pari materia with the impugned provisions of the Act. They are challenged on the same grounds as the provisions of section 59 of the Act. Our conclusions regarding the provisions of section 59 equally apply to the provisions of section 9(2) of the Central Act and section 11(d) of the Punjab General Sales Tax Act. In the result, we find no merit in these writ petitions and dismiss the same but with no order as to costs. Writ petitions dismissed.
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1989 (9) TMI 372 - MADRAS HIGH COURT
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... ... ..... before the assessing officer, before the assessee moves the appellate authority for stay. In the absence of any statutory power demanding such security bond to be furnished before the application for stay is considered by the appellate authority, I am unable to sustain the orders of the Appellate Assistant Commissioner. Accordingly, the writ petitions are allowed and the orders of the Appellate Assistant Commissioner in both these writ petitions are set aside and he is directed to consider the applications for stay on merit and in accordance with law, in particular the reported decision of this Court in Sri Balaji Trading Co. v. Deputy Commercial Tax Officer 1989 72 STC 417 (Mad.). No costs. Writ petitions allowed.
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1989 (9) TMI 371 - PATNA HIGH COURT
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... ... ..... noticed hereinbefore, the petitioner got an opportunity to explain the reason for non-submission of returns in time, and the respondent No. 4 in his impugned order has assigned cogent reason for not accepting the said explanation and imposing a penalty of Rs. 3,800 upon the petitioner in exercise of his power under section 16(8) of the said Act. Reference in this connection may be made to Gujarat Travancore Agency v. Commissioner of Income-tax, reported in 1989 177 ITR 455 (SC) (1989) 3 SCC 52. 23.. The petitioner has not made out any case whatsoever for interference with the said order by this Court in exercise of its writ jurisdiction. 24.. In the result this writ application is allowed to the aforementioned extent and order dated 16th December, 1988, as contained in annexure-4 and the demand notices as contained in annexure-4/1 to the writ application are quashed. In the facts and circumstances of the case there will be no order as to costs. Writ petition partly allowed.
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1989 (9) TMI 370 - ORISSA HIGH COURT
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... ... ..... nd no justification in the argument of the petitioner that even then the time granted was too short to get ready in the case. The explanation for not attending the hearing before the Commissioner of Sales Tax in the appeal as furnished by the petitioner is also not satisfactory. As a matter of fact, the petitioner had sent the written note of his submissions and from the order of the Commissioner in annexure-8 we find that the said authority has taken note of the same. Apart from other considerations, we find that compounding of tax has been made on the basis of the figures submitted by the petitioner for the years 1970-71 and 1971-72. All that it appears to us is in the original compounding of tax the norm of calculation was defective which was rectified in exercise of the suo motu revisional power of the taxing authority. We, therefore, find no merit in this writ application which is accordingly dismissed. No costs. K.C. JAGADEB ROY, J.-I agree. Writ application dismissed.
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1989 (9) TMI 369 - KARNATAKA HIGH COURT
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... ... ..... er, will lead to deprivation of the additional benefit which is available to all manufacturers of non-refined groundnut oil. For the above reasons, I agree with the arguments advanced by Sri Indra Kumar and other counsel. I do not find any justifiable reason why the 1987 Notification should not apply to the tiny sector units who are also manufacturers of non-refined groundnut oil. In the result, the writ petitions are allowed and the notices, assessment orders and the demands made against the petitioners relying upon the circular instructions of the Commissioner of Commercial Taxes, are set aside. It is further declared that the Commissioner s circular is not binding on the assessing authorities under the Act. It is further directed that a mandamus be issued to the assessing authorities to give effect to the 1987 Notification in the light of this order so far as the petitioners and other tiny sector industrial units, similarly situated, are concerned. Writ petitions allowed.
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