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Showing 41 to 60 of 272 Records
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1993 (7) TMI 327 - KERALA HIGH COURT
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... ... ..... f amendment in S.R.O. No. 1516 of 1990 for the removal of ambiguity in S.R.O. No. 641 of 1981, it is evident that the raw rubber purchased by the assessee was used in the manufacture of tread rubber, a finished product produced within the State. The raw rubber was purchased for use of such rubber by the assessee-manufacturer in the manufacture of finished rubber products within the State. So, even on the basis that it is S.R.O. No. 641 of 1981 that applies to the instant case, the assessee will be entitled to the concessional rate of 3 per cent, in view of the subsequent clarification made in S.R.O. No. 1516 of 1990. We hold accordingly. 6.. Either way, the assessee is entitled to the concessional rate of 3 per cent on the purchase value of rubber made use of for manufacturing tread rubber. The order passed by the Appellate Tribunal, taking a contrary view, discloses an error of law. The said order is set aside. This revision is allowed to the above extent. Petition allowed.
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1993 (7) TMI 326 - KERALA HIGH COURT
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... ... ..... onclusion of the Tribunal. 6.. We should state that the Appellate Tribunal had unnecessarily embarked upon an enquiry as to whether recording of the cassettes is a manufacturing process which has altered the identity of the empty cassettes. The Tribunal has held that the empty cassettes purchased and the recorded cassettes sold are identical goods. The identity of the original commodity is not lost. They are not commercially distinct articles and the recorded cassettes retain their identity as cassettes. Discussion on that score was unnecessary and uncalled for. We should not be understood as having approved the above reasoning and discussion of the Appellate Tribunal. We leave the said question open, for consideration in an appropriate case. 7.. With the above observations, the tax revision cases are dismissed. We hold that the common order passed by the Appellate Tribunal dated July 30, 1990 does not disclose any error of law. We dismiss the revisions. Petitions dismissed.
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1993 (7) TMI 325 - KARNATAKA HIGH COURT
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... ... ..... with the contention of the petitioners that charging event under section 15B would be manufacture of taxable goods. Even if the above observations are removed out of context and read, they do not support any of the propositions advanced before us by the learned advocate. In the result, for the reasons stated above these petitions are allowed. The respondents are restrained from levying tax under section 6 of the Act on the ground that the timber purchased earlier in the circumstances in which no tax under section 5 was levied on the sale price of such timber, attracts purchase tax because the timber is sawn into various forms, referred to in the respective petitions. If, in any of these cases before us, assessment orders or reassessment orders have been made contrary to the law laid down herein, the same shall be modified, to be in accordance with this order. Consequently, writ petitions are allowed. Rule made absolute in the writ petitions. No costs. Writ petitions allowed.
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1993 (7) TMI 324 - MADRAS HIGH COURT
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... ... ..... r well in time so that he may appear before him. 7.. For the reasons as above, I am inclined to direct the respondents to ignore the order dated July 6, 1993 in A. No. 2032/93 of the second respondent. But the second respondent is directed to take up the appeal along with the petition to condone delay and pass composite orders on merit both on the appeal as well as on the petition for condoning the delay in accordance with law. This direction is however subject to any order that the Chairman, Sales Tax Appellate Tribunal, Madras, administratively shall issue transferring the petitioner s appeal along with the petition to condone delay to any other competent authority. In that event, the directions shall apply to the said authority. 8.. The writ petition is ordered as above. There shall however be no order as to costs. Let a copy of this order be sent to the concerned department in the State Government for appropriate action against the second respondent herein in the matter.
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1993 (7) TMI 323 - MADRAS HIGH COURT
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... ... ..... to raise the point was absolutely not wanton or wilful, but due to inadvertent omission, as contended by the learned counsel for the petitioner. There is no reason for the Tribunal or for this Court to disbelieve the version or discredit the reasons advanced by the petitioner. The filing of the additional grounds is only a continuous process of filing the appeal. Hence, I am of the view that the impugned order is not justified in law in refusing to entertain the additional grounds. In the interest of justice, I am of the view that the petitioner should be permitted to file the additional grounds. 7.. For the foregoing reasons, I quash the impugned order dated May 10, 1991 and direct the Appellate Tribunal to receive the additional grounds filed by the writ petitioner on April 16, 1991, consider the entire case on merits and dispose of the same in accordance with law, after affording opportunity to the petitioner. The writ petition is allowed. No costs. Writ petition allowed.
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1993 (7) TMI 322 - KERALA HIGH COURT
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... ... ..... t or circumstances. It should be so proved by cogent and substantial material. Vague generalisations or evasive references or casting doubts will not be enough. We are unable to accept the plea of the Revenue that the materials or statements in the compounding proceedings will in any way be conclusive in the assessment proceedings. We make it clear that the compounding proceedings or statements or admissions therein will only be relevant, but not conclusive in assessment proceedings. We express our respectful dissent with the decision of the Madras High Court in R. Sundaresa Iyer and Sons v. Board of Revenue 1971 28 STC 430, wherein the learned Judges have held that the facts found in compounding proceedings may not be material in assessment proceedings. The facts found in the compounding proceedings may constitute a relevant material in the assessment proceedings, though it may not be conclusive. We make this aspect also clear. The revision is dismissed. Petition dismissed.
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1993 (7) TMI 321 - ANDHRA PRADESH HIGH COURT
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... ... ..... t was committed in the discharge of official duty. There must be a reasonable connection between the act and the official duty. It does not matter even if the act exceeds what is strictly necessary for the discharge of the duty, as this question will arise only at a later stage when the trial proceeds on the merits. What the court must find out is whether the act and the official duty are so inter-related that one can postulate reasonably that it was done by the accused in the performance of the official duty, though possibly in excess of the needs and requirements of the situation. In the instant case if the officers had acted in good faith and in the course of execution of duties imposed on them they are said to have committed offences protection is afforded under section 37 of the Act in respect of such cases. Having regard to the facts and circumstances of the case I feel that previous sanction of Government is necessary. Hence, the petition is allowed. Petition allowed.
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1993 (7) TMI 320 - KERALA HIGH COURT
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... ... ..... f fact and in fixing the quantum in a best judgment assessment, the multiple of running stock is only one of the basis that can be adopted. If the Appellate Tribunal has adopted any other permissible basis for estimating the turnover by referring to the particular facts and circumstances of a case, it cannot be stated that the Appellate Tribunal erred in law. The case on hand is a converse case wherein the Appellate Tribunal has applied the multiple of running stock as a proper basis for estimating the sales turnover. We see no error in this. Similarly, the addition in respect of silver to 5 per cent of the turnover does not call for any interference. Regarding the sale of car, the Appellate Tribunal ordered only a remit. No other point was urged before us. We are of the view that the order of the Appellate Tribunal does not disclose any error of law nor has the Tribunal failed to decide any question of law. The revision is without merit. It is dismissed. Petition dismissed.
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1993 (7) TMI 319 - BOMBAY HIGH COURT
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... ... ..... as , which are ayurvedic medicinal preparations, can be taxed at the higher rate than the other ayurvedic medicinal preparations only on the ground that such arishtams and asavas contain certain alcoholic percentage. The Supreme Court found that the said arishtams and asavas and other ayurvedic medicinal preparations fall in the same category and, therefore, there is no rational basis for discriminating between one commodity and another falling under the same class. As we are holding that hotels/restaurants having three star or above status are a class by themselves, the ratio of the Supreme Court judgment in Arya Vaidya Pharmacy s case 1989 73 STC 346 has no application to the facts of the present case. 14.. In view of the aforesaid discussion, the writ petition must fail. Rule is discharged with costs. Mr. Cooper applies for leave to appeal to Supreme Court. Leave refused. Mr. Cooper also applies for continuation of interim relief. Prayer rejected. Writ petition dismissed.
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1993 (7) TMI 318 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... at the money may be directed to be refunded or to be adjusted against future returns. Now-a-days taxes are payable per month although returns are to be filed quarterly. Therefore, the remedy will be adequate if a direction is given to adjust the amount of penalty of Rs. 20,000 against dues of tax for the periods starting from July, 1993. In the result, the application is allowed. The order dated April 16, 1992, passed by the Commercial Tax Officer, Chichira check-post, imposing a penalty of Rs. 20,000 is set aside. It is directed that the amount of Rs. 20,000 already deposited by the applicant as penalty, shall be adjusted against tax dues of the applicant-firm for the period commencing from July, 1993. Applicant is directed to furnish proof of deposit of the penalty amount by way of xerox copy of the challan and also a xerox copy of this order together with the respective returns. The main application is, thus, disposed of. No order is made as to costs. Application allowed.
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1993 (7) TMI 317 - ANDHRA PRADESH HIGH COURT
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... ... ..... ncluded after the assessment is made. (4) The penalty order passed in the present case is not open to attack either on the ground that it was not made simultaneous with the best judgment assessment or that there was impermissible time lag between the date of assessment and the date of initiation/conclusion of penalty proceedings. The learned counsel for the petitioner has urged certain other points, such as that there was no best judgment assessment in the present case and that the quantum of penalty imposed was excessive. These are all aspects which do not deserve consideration by a Full Bench of this Court. Moreover, all these aspects could very well be urged before the appellate authority. We do not wish to express any opinion on these points. It is open to the petitioner to file an appeal against the penalty order with a petition to condone the delay in filing the appeal. Subject to the above observation, the writ petition is dismissed. No costs. Writ petition dismissed.
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1993 (7) TMI 316 - KERALA HIGH COURT
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... ... ..... hich was produced before the assessing authority four years after the event and held that the inordinate delay was not explained. It was further found that the duplicate copies of the delivery notes were not made available for verification. On these facts, the Appellate Tribunal held that the assessing authority was justified in treating the quantity of 24,000 kgs. of crepe rubber involved in the delivery notes as unaccounted sales. We are of the view that the question as to whether 24,000 kgs. of crepe rubber involved in the three delivery notes represented unaccounted sales, is largely a finding on a question of fact. The Appellate Tribunal held that the assessee failed to establish the bona fides of its contentions in that regard. 5.. We are of the view that the finding so arrived at by the Appellate Tribunal is justified on facts. The order of the Appellate Tribunal does not suffer from any error of law. The revision is without merit. It is dismissed. Petition dismissed.
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1993 (7) TMI 315 - KARNATAKA HIGH COURT
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... ... ..... idea of giving credit to the tax paid on the cashew, while levying tax on cashew kernel is found in explanation VI. It is not for the court to introduce such an explanation in the case of motor vehicles by bifurcating the sale of a motor vehicle into two sales as contended by Sri Indrakumar. The decision of the Madhya Pradesh High Court probably, rested on the relevant provisions of the Madhya Pradesh sales tax law. If the facts warrant the granting of any relief to any of the assessees on the ground of hardship, it is for the State Government or the Commissioner of Sales Tax to consider the individual cases appropriately. It is entirely for the Government or the Commissioner to consider the individual cases. In the result, for the reasons stated above, S.T.R.P. No. 16 of 1993 filed by the State is allowed other petitions (S.T.R.P. No. 35 of 1989 and W.P. Nos. 17296 to 17298 of 1989) are dismissed parties to bear their respective costs. Rule discharged in the writ petitions.
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1993 (7) TMI 314 - KERALA HIGH COURT
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... ... ..... ged by revision petitioner. This notification as observed by the Tribunal seeks to exempt the turnover from sales tax assessment only in case where tax has been levied and collected in respect of purchase of coconuts under the Kerala General Sales Tax Act. The notification only says that in respect of declared goods sold in the course of inter-State trade or commerce no tax under the Central Sales Tax Act shall be payable by any dealer where tax has been levied and collected in respect of the sale or purchase of such declared goods under sub-section (1) or (2) of section 5 of the Kerala General Sales Tax Act subject to certain conditions. No tax has been levied under the Kerala General Sales Tax Act in the present case. No error was therefore committed by the Tribunal in finding that the notification is not applicable to the present case. In the result both the revision petitions are found to be devoid of merit and are hereby dismissed but without costs. Petitions dismissed.
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1993 (7) TMI 313 - HIGH COURT OF PUNJAB AND HARYANA
Winding up – Fraudulent preference, Avoidance of voluntary transfer ... ... ... ... ..... f the respondents. Before concluding, it may be pointed out that since in all these cases, I have held that either the transfer of goods did not amount to a fraudulent preference or the official liquidator has failed to plead and prove the facts necessary for annulling the transfers, it is not necessary to deal with some other contentions which were raised by some of the respondents in these cases. I cannot resist observing that in all the cases, the allegations made by the official liquidator to seek annulment of the various transactions were vague and insufficient and that voluminous evidence was led on matters which are not wholly relevant for the issues involved in the cases with the result that much of the precious time of this court has been consumed causing avoidable delay of more than a decade in the disposal of these petitions. For the aforesaid reasons, I find no merit in the petitions and they stand dismissed with costs which are assessed at Rs. 5,000 in each case.
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1993 (7) TMI 307 - HIGH COURT OF BOMBAY
Companies Law Board – Power of ... ... ... ... ..... t in accordance with law. But the pending matters cannot be dismissed for this defect in the form in view of the prevailing practice and the parties can be allowed to make appropriate amendments. Question No. 3 Appeal under section 10F is liable to be heard by the company court on the original side as a company matter till the appropriate rules are made. We direct that a copy of this judgment be placed before the Chief Justice for taking steps to frame Rules pertaining to practice and procedure concerning appeals under section 10F. Copy be sent also to the prothonotary and senior master for compliance in future. Shri Dada, learned counsel for the appellant, prayed for interim relief, but in this reference we are not inclined to entertain that prayer. Needless to mention that the petitioner is free to move the learned company judge for interim relief. Certified copy expedited. ------------------------- See RDI Print and Publishing Pvt. Ltd., In re 1995 84 Comp. Cas. 838 (CLB).
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1993 (7) TMI 306 - HIGH COURT OF DELHI
Winding up – Avoidance of certain attachments, executions, etc. ... ... ... ... ..... is held without the leave of the court of any of the properties or effects of the company after the commencement of the winding up proceedings it shall be void. I may further add that there is no application moved by any one for leave of the court in respect of the sale in question. The matter will have to be considered in the light of the above legal position and after giving opportunity to the parties to address arguments on the question of the present sale being void. In the present application the only prayer made to the court is as under In the circumstances, it is respectfully prayed that the order dated May 28, 1992, be vacated and ICICI be permitted to remit respective pro rata shares of the State Government of Madhya Pradesh and SBBJ out of the sale proceeds. As a result of the above discussion and the prayer made in this application, I am of the view that the applicant has not made out any case for grant of the application. Accordingly, the application is dismissed.
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1993 (7) TMI 305 - HIGH COURT OF KERALA
Oppression and Mismanagement – Right to apply under section 397 and 398 ... ... ... ... ..... But, specific provision has been made under section 68 of the Amendment Act, 1988, regarding pending proceedings. Section 68(1) reads Any matter or proceeding which, immediately before the commencement of the Companies (Amendment) Act, 1988, was pending before any court shall, notwithstanding that such matter or proceeding would be heard by the Company Law Board after such commencement, be continued and disposed of by that court after such commencement in accordance with the provisions of the principal Act as they stood immediately before such commencement. It cannot be disputed that this company petition was pending when the Amendment Act came into force. Regarding the pending proceedings, the jurisdiction even now rests with this court. In the circumstances, that contention also is not tenable. No other point was argued regarding the maintainability of the petition. The above discussions clearly show that the company petition is perfectly maintainable. Ordered accordingly.
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1993 (7) TMI 304 - HIGH COURT OF BOMBAY
Winding up – Suits stayed on winding-up order ... ... ... ... ..... s not pressed any of the reliefs asked for in the motion, but has only addressed us on the validity of the order passed on August 13, 1984. The appeal is, therefore, dismissed with costs. The appellant applies that the advertisement should not be issued for a period of eight weeks. We do not see any reason for granting this application. It will, however, be open to the court receiver to fix such schedule as he may consider appropriate for the sale of the properties after notice to all the parties in view of the fact that the schedule earlier fixed is now obsolete. In view of the circumstances of the case, the conduct of the appellant and the lengthy arguments advanced before us on prayers not applied for in the notice of motion and on points not urged before the learned single judge, as also the claims involved, it is a fit case where we should grant higher costs under rule 606(2)(a) of the High Court O.S. Rules than those fixed. Costs are accordingly quantified at Rs. 5,000.
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1993 (7) TMI 302 - HIGH COURT OF KARNATAKA
Winding up – Suits stayed on winding-up order ... ... ... ... ..... reated as creating an equitable assignment of rents, it will require registration and if not registered will be void and unenforceable. The power of attorney in question as already held does not create or recognise any right in or relating to any immovable property or benefit arising therefrom in favour of the bank. It merely authorises the bank to act as the company s agent to perform the acts stated therein. That is not an equitable assignment. For the aforesaid reasons, the contentions of the bank that the rents payable in regard to the portion measuring 45,460 square feet of premises No. 48, Church Street, Bangalore, presently in the occupation of the State Bank of India, have been equitably assigned to the bank, till the bank s dues are cleared and consequently the said tenant mdash State Bank of India, cannot be directed to deposit the rents into court, are without any basis and they are hereby rejected. Consequently, the application, C. A. No. 139 of 1993, is rejected.
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