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Showing 21 to 40 of 288 Records
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1990 (12) TMI 323 - RAJASTHAN HIGH COURT
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... ... ..... that there shall be excluded such expenditure or any portion thereof which is met directly or indirectly by any other person or authority. The expenditure incurred by the present petitioner is not met directly or indirectly by any other person or authority. It is incurred by him and credited and debited in his account. It is not a case that it is credited and debited in the account of the other persons. We are of the view that s. 35E of the Act applies. 7. We will also like to refer to s. 37 of the IT Act. This section excludes all types of expenditures which fall within the purview of ss. 30 to 36 of the Act. Thus s. 37 also does not apply. If any expenditure falls within both the sections then s. 35E will apply. We are of the view that Tribunal has rightly rejected the application of the petitioner under s. 256 (1) of the IT Act and the petitioner has not succeeded in making out any case. In the result, this application under s. 256 (2) for making a reference is rejected.
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1990 (12) TMI 322 - BOMBAY HIGH COURT
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... ... ..... mala fide. We do not find any substance in this allegation also. In their affidavit the 1st respondents have pointed out that out of 76 officers who were initially excluded and have been subsequently reinstated, enquiries have been completed against 24 officers and punishment is imposed on them. Presently enquires are pending against a further 39 officers including the petitioner. Looking to the context in which these officers were initially excluded and have been subsequently reinstated, and looking to the fact that the Canara Bank has taken action against a number of such officers, we cannot accept the petitioner's contention that the action of the 1st respondent in instituting a disciplinary proceeding against him is mala fide. 11. In the premises, in our view, no grounds have been made out before us for intervention under Article 226 of the Constitution to stop the disciplinary proceeding against the petitioner at the threshold. 12. Petition is dismissed with costs.
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1990 (12) TMI 321 - SUPREME COURT
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... ... ..... e suitability of the petitioner for promotion to the selection grade of the T.C.S. in 1970 and if the finding be in favour of the petitioner, necessary reliefs would be given to him. On account of this proposal the petitioner does not want to press this application. In the result, the petition is rejected and the rule is discharged. Parties will bear their own costs. Sd/- Baharul islam, Judge. Sd/- K. Lahiri Judge. 6. The petitioner was thus satisfied with the Government- undertaking to the effect that he would be considered for promotion to the selection grade of the Tripura Civil Service. He did not press for any other relief. He cannot, in this petition under Article 32 of the Constitution, ask for the same relief which he had himself given up in the High Court. Even otherwise it would not be in the interest of justice, under the circumstances of this case, to put the clock back by over twenty years. 7. The Writ Petition is, therefore, dismissed with no order as to costs.
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1990 (12) TMI 320 - SUPREME COURT
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... ... ..... ilitary service rendered during the operation of emergency only and not for any military service after the termination of the emergency.... It is, therefore, clear that military service rendered subsequent to the lifting of emergency cannot be taken into account for the purpose of reckoning the seniority in the civil post." The service of the petitioner after the lifting of the emergency could not, therefore, count for determining his seniority and whatever benefits he is entitled to had been granted earlier. 8. Writ Petition Nos. 1159 of 1989 and 959 of 1989 are accordingly dismissed. Civil Appeal No. 1060 of 1990 is partly allowed and a writ in the nature of mandamus is issued directing the respondents 1 and 2 to give the appellants 4, 5, 7 and 8 who joined the service during the period of operation of the emergency the benefit of their military service. The appeal is dismissed in other respects. In the facts and circumstances of the case, we make no order as to cost.
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1990 (12) TMI 319 - SUPREME COURT
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... ... ..... ion that it was not necessary for the appellant-claimant to have filed separate appeal/cross-objections before the High Court for the purposes of claiming interest under Section 28 or Section 34 of the Act. He could claim the interest in the State appeal. The fact, that he filed cross-objections which were dismissed as time barred, is wholly irrelevant. 18. We, therefore, party allow the appeal and set aside the judgment of the High Court on the second point and direct that the appellant is entitled to interest on the compensation amount for the period from November 19, 1949 to February 1, 1955. The appellant shall further be entitled to 6 per cent interest on the amount so determined from February 1, 1955 till the date of payment. We make it clear that the appellant shall not be entitled to invoke the provisions of the amended Act for the purpose of claiming higher amount of interest or for any other claim. The appeal is allowed in the above terms with no order as to costs.
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1990 (12) TMI 318 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... Addl. Commissioner of Commercial Taxes, Siliguri are set aside. The question of renewal of eligibility certificate for the applicants for the period from April 1, 1987 to March 31, 1988 be considered again by the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle after granting to the applicants copies of the reports submitted by the learned Commercial Tax Officer, Siliguri after visits by him on September 16, 1988 and September 22, 1988, as per the application for copies submitted by the applicants on July 20, 1990, and after giving the applicants a reasonable opportunity of being heard again in the matter. 7.. The matter is accordingly sent back on remand to the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle for disposal in accordance with law, as early as possible and preferably within a period of three months from this date. The main application is, thus, disposed of. We make no order as to costs. Application disposed of accordingly.
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1990 (12) TMI 317 - MADRAS HIGH COURT
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... ... ..... ce was only ash or waste. Therefore the appellants contended that maize starch is only a product of the millets of maize which is exempted from levy of sales tax as per the Notification No. 89/70, dated March 14, 1970,. and concluded the manufacturing process narrated by the appellants will clearly prove that maize starch is a product of maize millets and the 2 per cent waste is negligible and what the appellants sold was only unadulterated maize starch without the addition of any chemical components and therefore what was sold by the appellant was only unadulterated carbohydrate food reserve in the millet of maize which is exempted from the levy of tax as per Notification No. 89/70, dated March 14, 1970. The Tribunal is right in coming to the said conclusion as all products of the millets are exempted from tax vide the aforementioned Notification No. 89/70 dated March 14, 1970. There is no merit in these tax cases. These cases are accordingly dismissed. Petitions dismissed.
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1990 (12) TMI 316 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... r to invoke the doctrine of promissory estoppel it is necessary to show that the promisee has, acting in reliance on the promise or representation, altered the position. (See Pournami Oil Mills v. State of Kerala 1987 65 STC 1 (SC), State of Bihar v. Usha Martin Industries Ltd. 1987 65 STC 430 (SC) and Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh 1979 44 STC 42 (SC). There is no averment in this case to the effect that the applicant being induced by the promise altered its position. So a fact situation has not been made out, which could justify the invocation of the said doctrine. The plea of the applicant on this score is thus liable to be rejected. 18.. In view of the reasons given above, we do not find any reason for interference with the impugned order of the Additional Commissioner. The application is, therefore, dismissed. There will be no order for costs. S.P. DAS GHOSH (Chairman).-I agree. L.N. RAY (Judicial Member).-I agree. Application dismissed.
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1990 (12) TMI 315 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... e retained for that period as stated above. If, however, the documents in item No. 7 of the seizure receipt dated March 15, 1989, are not retained by a proper retention order for the said period, then those documents shall also be returned to the applicant by February 28, 1991. The respondents are hereby restrained from demanding any unassessed tax from the applicant merely on the basis of the books of account and documents seized on March 15, 1989. As prayed for on behalf of the respondents, the respondents are permitted to retain photo copies of the seized documents at the time of returning the same to the applicant. Such photo copies shall be prepared at their own cost. The applicant will, however, certify the photo copies at the time of taking back the seized books of account and documents. The respondents will be at liberty to put initials or signatures on the seized books of account and documents before returning the same to the applicant. No order is made as to costs.
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1990 (12) TMI 314 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... hed. The appeals filed by the applicants against the said assessment orders should, therefore, be treated as disposed of. 11.. In the result, the impugned assessment orders for the years 1383 to 1386 BS under the 1954 Act and the impugned certificate cases, being Nos. 362 to 365 (TS) (TL) of 1980-81 pending before the Certificate Officer, Alipore, 24-Parganas, for realisation of demands arising out of the said assessment orders are hereby set aside. The appeals filed by the applicants before the Assistant Commissioner against the said assessment orders shall stand disposed of in terms of this judgment. The Commercial Tax Officer shall, however, have the liberty to make fresh assessments under the 1954 Act for the years 1383 to 1386 BS in respect of the applicants in accordance with law and in terms of this judgment, if he feels satisfied that the conditions for such assessments have been fulfilled. S.P. DAS GHOSH (Chairman).-I agree. P.C. BANERJI (Technical Member).-I agree.
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1990 (12) TMI 313 - MADRAS HIGH COURT
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... ... ..... her infirmity except that what they have contended hereinabove and as such it cannot be said that the impugned rules are liable to be struck down for the reasons stated by the petitioners supra. 14.. It is, in these circumstances, made clear that the State Government should take note of the observation made hereinabove with reference to the obligation on the part of the petitioners to submit their returns once a week and also with reference to the responsibility of the State to improve the State machinery in order to meet the contingency to seal all the tickets produced by the dealers so that the dealers in lottery tickets may not have any apprehension that the impugned sub-rules impose undue hardship in their business of dealing in lottery tickets. Learned counsel for the petitioners have not argued any other point except those which have been dealt with hereinabove. With the above observations, the writ petitions are ordered accordingly. No costs. Writ petitions dismissed.
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1990 (12) TMI 312 - DELHI HIGH COURT
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... ... ..... oner for 34 F forms remained unattended. It is only when the present writ petition was filed that 9 such forms were given to the petitioner. This delay seems to lend support to the allegation of the petitioner contained in the writ petition that the Sales Tax Officer concerned has acted in a vindictive manner and he has tried to harass and misuse his powers. Nine forms were issued to the petitioner on 16th October, 1990, when no order under section 7 had been passed. We see no reason as to why the petitioner should not have been furnished the balance 25 forms also. We, therefore, allow this writ petition and issue a writ of mandamus to the respondents to furnish to the petitioner within one week from today 25 F forms. We further direct that the said forms shall be filled by the petitioner in the office of the Sales Tax Officer concerned. It is made clear that the forms will not be refused because of the non-furnishing of the security by the petitioner. Writ petition allowed.
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1990 (12) TMI 311 - KERALA HIGH COURT
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... ... ..... of the Act............ 4.. The above decision has stood the test of time for nearly 35 years. The said decision has not been dissented from or overruled. We do not find any sufficient reason or justification to take a different view of the law, at this distance of time. So, we hold that the word tea occurring in explanation (1) to section 2(xxi) and explanation (1) to section 2(xxvii) of the Kerala General Sales Tax Act is not confined to manufactured tea. It will take in green tea leaves also. The Appellate Tribunal was justified in holding so. 5.. The only other plea is that the assessee cannot be a dealer in view of the definition of the said word in the Central Sales Tax Act, 1956. This plea is also without substance, in view of the Bench decision of this Court in Braemore Estates Ltd. v. State of Kerala 1990 78 STC 263 1989 2 KLT 632. 6.. No other point was raised, at the time of hearing. The tax revision cases are without merit. They are dismissed. Petitions dismissed.
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1990 (12) TMI 310 - RAJASTHAN HIGH COURT
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... ... ..... correct estimated wastage of gas resulting in the manufacturing process of the chlorinated wax. There is no substance in this revision petition. No exception can be taken on the above quoted observations of the learned Member of the Tribunal. It is perfectly justified. It has not been shown as to how it suffers from any infirmity. The learned counsel for the petitioner has failed to point out any reason which disabled or prohibited the assessing authority to adopt the course pointed out by the learned Member for correctly estimating the loss of gas during the manufacturing process of chlorinated paraffin wax. A revision is maintainable under section 15 of the Act only on question of law. It is clear from the revision petition that no question of law is involved in this case. The learned counsel for the petitioner also failed to show as to what question of law is involved in this revision petition. Consequently, the revision petition is summarily dismissed. Petition dismissed.
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1990 (12) TMI 309 - RAJASTHAN HIGH COURT
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... ... ..... e relevant time and may take any other step for the purpose and after recording the evidence, the assessing authority can decide the matter afresh. Thus, the questions referred in this revision are not answered at this stage. However, it is expected by the assessee to help the assessing authority in examining the driver and resolving the controversy. In case driver is not traceable, the authorities are free to decide the matter as per material available on record, keeping in view of the above observation. In the result, this revision is allowed. The orders passed by the assessing authority, Deputy Commissioner (Appeals) and the Tribunal are set aside and the case is remanded back to the assessing authority with a direction to decide the case afresh as observed above. The assessee is directed to appear before the assessing authority on 15th January, 1991 and thereafter the assessing authority will proceed with the matter and decide it in accordance with law. Petition allowed.
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1990 (12) TMI 308 - MADRAS HIGH COURT
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... ... ..... d as a whole, notwithstanding that a part or even the whole of the material used by him may have been his property. Where the finished product supplied to a particular customer is not a commercial commodity in the sense that it cannot be sold in the market to any other person, the transaction is only a works contract. Similar observations can be found in the judgments of this Court as well as other judgments of the Supreme Court to understand a clear distinction between sale of goods and the contract for work. Facts which are not in dispute show that the printing work was done with paper supplied by parties for remuneration. It was contract for work pure and simple without any element of sale involved. That being the position, we have no alternative but to hold that the Tribunal has correctly approached the problem and rightly held that labour charges are not exigible. There being no merit, the tax cases are dismissed. There will be no order as to costs. Petitions dismissed.
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1990 (12) TMI 307 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... ultimate disposal of the penalty proceedings. Accordingly, the following order is passed Let the seizure of 55 tins of Utsav brand vanaspati from M/s. Pradip Traders on March 20, 1990 and seizure of 50 tins of Utsav brand vanaspati from M/s. Bimal Stores on March 20, 1990 be quashed. The contesting respondents will be at liberty to proceed with the penalty proceedings started against the applicant in respect of the other two seizures, viz., seizures of 50 tins each on March 20, 1990 from each of M/s. Goutam Traders and M/s. Kiron Traders. The amount of security deposited by the applicant in pursuance of the order of this Tribunal dated May 3, 1990 will abide the ultimate result of the penalty proceedings started against the applicant. The contesting respondents are directed to complete the penalty proceedings against the applicant as early as possible and preferably within three months from this date. The main application is, thus, disposed of. We make no order as to costs.
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1990 (12) TMI 306 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... t will take into consideration whether assessee opted to be governed by rule 39-A. This matter he will decide by appreciating each case and by giving a finding of fact in this behalf. Wherever he comes to the conclusion on facts that an assessee did not opt to be governed by rule 39-A, he would proceed to frame assessment under section 6 of the Act read with other provisions of the Act. Refund be given to the assessee in cases where assessment order is quashed. In certain cases before us the assessees have come at the stage of show cause notice, that is, before assessment is framed. Each assessee would take its stand in reply to the show cause notice and the Assessing Authority will frame the assessment keeping in view the law laid down in this judgment. For the reasons recorded above, Civil Writ Petition Nos. 5190 of 1989, 818, 2509, 2510, 3197, 4510, 5260 to 5264, 6006, 6302, 7467, 7932, 8163, 8418, 9297, 10587 and 11584 of 1990 stands disposed of with no order as to costs.
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1990 (12) TMI 305 - ALLAHABAD HIGH COURT
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... ... ..... sposal of the selling agent, then the agreement should indicate as to on what terms and conditions, such phone was allowed to be used by the selling agent. But the finding of the Assistant Commissioner (Judicial) is that the call booked by the selling agent on the phone of the assessee gave rise to the bill of Rs. 26 which was paid by the assessee. It is true that the assessee is under no obligation to pay the bill of the call being booked by the selling agent on the former s phone, but from the payment of the bill of paltry amount of Rs. 26, no inference can be drawn that the selling agent is benami. As there is no estoppel in the matter of taxation, the assessing authority is free to make full investigation into the matters relating to other years, but on the material brought on record for the years in question, I see no reason to interfere with the decision of the Tribunal. In the result, all the revisions fail and are dismissed. No order as to costs. Petitions dismissed.
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1990 (12) TMI 304 - KARNATAKA HIGH COURT
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... ... ..... he petroleum products on behalf of the Indian Oil Corporation, but the agent was allowed to purchase the products from the Indian Oil Corporation and then resell the same in the open market through his petrol-bunk and other means. Therefore, his sale transactions constituted independent turnover under section 5M of the Act and as such was liable to tax. We do not, therefore, think that the Commissioner was incorrect in exercising his suo motu revisional jurisdiction as a large turnover on which sales the appellant had collected sales tax from his customers should not have been allowed as exempted turnover. There was not only error in the order of the appellate authority, but it was prejudicial to the interests of the Revenue and, therefore, the Commissioner of Commercial Taxes correctly exercised his jurisdiction to revise the order and bring to tax what had been allowed as exempted from payment of tax. There is no merit in this appeal. We dismiss the same. Appeal dismissed.
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