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Showing 21 to 40 of 266 Records
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1993 (8) TMI 300
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... ... ..... my view, therefore, no Form 31 was required. 5. The learned Standing Counsel relied upon a Division Bench judgment of this Court in M's. Promostyle Exports v. Assistant Comissioner Check Post), 1986 UPTC 1084. In that case, the goods that were imported were of the nature of raw material and, therefore, the ratio of that case does not apply. 6. Even otherwise, it being conceded that the goods were not for sale and have not been sold, no liability to tax under the U. P. Sales Tax Act ever arose In such circumstances, even of the goods were imported without Form 31, it was a mere technical breach and it was not shown that the revisionist indulged in contumacious conduct or acted in conscious disregard of law Therefore, as held by the Hon'ble Supreme Court in M/s. Hindustan Steels Ltd. v. The State of Orissa, (1972) 83 ITR 26, penalty should not have been levied. 7. For the reasons aforesaid, the revision petition is allowed and the penalty in question is hereby quashed.
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1993 (8) TMI 299
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... ... ..... of the land acquired on market value prevalent in the year in which the declaration analogous to Section 6 of the L.A. Act was published/issued by fictionally assuming that fresh notification under the Act analogous to Section 4 was issued in that year. 51. So far the writ petitions are concerned it shall be open to petitioners to seek their remedy in appropriate forum against any aspect other than the limitation. The special leave petitions and writ petitions are dismissed subject to observations made above. ORDER 52. Though for different reasons, we have come to the same conclusions that the civil appeals and writ petitions shall stand dismissed. But the appellants and petitioners shall be paid compensation on the market rate prevalent in the year the declarations analogous to Section 6 of the Land Acquisition Act, 1894 were issued. In view of the special facts and peculiar circumstances and not as of law we have adapted this course. 53. Parties shall bear their own costs
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1993 (8) TMI 298
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... ... ..... on the ground that some material contained in a telegram simpliciter was not taken into consideration by the detaining authority. 10. The High Court was, therefore, not justified in quashing the detention orders on the ground discussed above. We set aside the reasoning and conclusions reached by the High Court on the above said issue. 11. The detenus were released, as a result of the High Court judgment, in February 1992. We are of the view that it would not be in the interest of justice - due to lapse of time - to detain the respondents for undergoing the remaining period of detention under the impugned detention orders. We, therefore, direct that the impugned detention orders shall not be further executed as a result of our judgment. It would, however, be open for the detaining authority to consider afresh, keeping in view the present circumstances and activities of the respondents, the question of detention in accordance with law. We allow the appeals in the above terms.
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1993 (8) TMI 297
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... ... ..... JJ. ORDER Appeal dismissed.
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1993 (8) TMI 296
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... ... ..... rnments should take appropriate steps to raise the retirement age of judicial officers by 31st December, 1992. It meant that those who were to retire on or before 31st December, 1992 would not get the benefit of the enhanced age of retirement. In the present case, the writ petitioner was admittedly to retire on 31st December, 1992 according to the superannuation age prevalent till that time, viz., 58 years. He would not, therefore, be entitled to the benefit of the enhanced retirement age which is to come into force from 1st January, 1993. The writ petition is accordingly, dismissed. I.A. No. 1 of 1993 which is for ad-interim relief will also stand dismissed. Any clarification that may be required in respect of any latter arising out of this decision will be sought only from this Court and from no other Court. Further, the proceedings if any, for implementation of the directions given in this judgment shall be filed only in this Court and no other court shall entertain them.
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1993 (8) TMI 295
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... ... ..... could be met if, without upsetting the appointment of Respondent No. 6 on the post of L.T. Grade teacher, the appellant is treated to have been promoted to the post of L.T. Grade teacher with effect from the date when respondent No. 6 was appointed on the said post and the appellant is given the consequential benefits accruing to her as a result of such promotion. 14. The appeal is accordingly allowed. The judgment and order of the High Court dated May 7,1984 is set aside and it is directed that the appellant be treated to have been promoted to the post of L.T. grade teacher in Home Science with effect from the date respondent No. 6 was appointed on the said post. The appellant would be entitled to the consequential benefits accruing to her as a result of such promotion. This would, however, not upset the appointment of respondent No. 6 on the post of L.T. grade teacher and, if considered necessary, a supernumerary post may be created for that purpose. No orders as to costs.
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1993 (8) TMI 294
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... ... ..... rust properties and that "the finding of the courts below that they are trust properties is perverse". Accordingly, the second appeal was allowed regarding the Schedule B and C properties. 3. We have no doubt that the High Court in hearing and deciding the second appeal was not justified in re-appraising the evidence on record nor could it justify its conduct in doing so by merely stating that the finding of the courts below was perverse. Learned counsel for the respondents submitted before us that Section 100 of the CPC, as it stood before it was amended by the Amendment Act, 1976, applied and that the High Court was, therefore, justified in re-evaluating the oral evidence. It is so well settled that this is not the law that no citation of precedents in this behalf is called for. 4. The appeal is allowed. The judgment and order under appeal is set aside and the judgment and order of the the first appellate court is restored. 5. There shall be no order as to costs.
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1993 (8) TMI 293
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... ... ..... t of interest-free deposit. But section 23, as already noted, does not permit such calculation of the value of the benefit of interest-free deposit as part of the rent. This situation is, however, foreseen by Schedule III to the Wealth-tax Act and it authorises computation of presumptive interest at the rate of 15 per cent as an integral part of rent to be added to the ostensible rent. No such provision, however, exists in the Act. That being so, the act of the Assessing Officer in presuming such notional interest as integral part of the rent is ultra vires the provision of section 23(1) and is, therefore, unauthorised. Though what has been urged on behalf of the revenue is not to be brushed aside as irrational, yet the contention is not acceptable as the law itself comes short of tackling such fact-situation. 20. In this view of the matter we answer questions 5 and 6 in the affirmative and in favour of the assessee. There will be no order as to costs. Chowdhury, J. I agree.
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1993 (8) TMI 292
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... ... ..... ons in the second grade assistant's category only which means that earlier orders of this Court have been revised. In the place of earlier direction to absorb them in first grade assistant's category, the direction now given limits them to second grade assistant's category only. In my respectful opinion, this limited review does not meet the end of justice or of the law. It may not be permissible for the court to load the administration with five thousand persons at a stretch. The practical and pragmatic considerations militate against such direction, in my humble opinion. The earlier orders of this Court shall stand revised and modified in the above terms. The Contempt Petitions are disposed of as unnecessary. No costs. ORDER For reasons given by the majority of us the application filed by the State is allowed and the special leave petitions, writ petitions and the contempt applications are disposed of it terms of the directions contained in the order. No costs.
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1993 (8) TMI 291
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... ... ..... any proceedings before it" makes it clear that the declaration be made by the Company Law Board can be only during a proceeding and not at the end of proceedings. Thus, if the main proceeding is concluded, nothing survives and powers under Section 247(1A) cannot be invoked by the Company Law Board divorced of any proceeding before the Company Law Board. In this case, while we came to the conclusion requiring deeper probe in respect of past members like Sri Theertha and Kumri companies and involvement of GIL management in their affairs, if any violation of the provisions of the Companies Act are involved in these cases, it will be a matter for separate action. In view of this the application under Section 250 is dismissed and as no proceedings are pending before us, we have no hesitation to come to the conclusion that powers under Section 247(1A) cannot be used to order further investigation in this matter. A copy of this order may be also sent to the Central Government.
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1993 (8) TMI 290
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... ... ..... lpur, Jind and Nabha direct and to others through Political Agents. 4. Again in 1903, the Government of India pointed out that they are strongly opposed on grounds of principle to the acquisition of immovable property in British India by ruling chiefs and notables of native States, and in forwarding a list indicating the manner and circumstances in which the policy of the Government of India has been infringed in certain instances in the matter and prompt and adequate measures taken to ensure the strict observance in future of the rules laid down by them. Note The terms notable employed in the above orders applies only to near relatives of ruling chiefs, to really important Sardars or officials of native States, and to persons whose relationship to or dependence on such Sardars and officials is so close that their names may be used as cover for 'Benami' transactions." 104. Accordingly this appeal will stand allowed. However, there shall be no orders as to costs.
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1993 (8) TMI 289
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... ... ..... e date of inspection. The reasoning of the first appellate authority to reduce the quantum of estimate was found to be erroneous. After considering the nature of the business and the quantum of stock disparity at the inspection and the locality of the business of the assessee, the Appellate Tribunal held that the 10 per cent addition made by the assessing authority is justified and reasonable. The Appellate Tribunal restored the quantum of addition made by the assessing authority for valid reasons. The reduction made by the first appellate authority was found to be without basis and erroneous. The quantum of addition to be made in a best judgment assessment is also largely a question of fact. As a final fact-finding authority, the Appellate Tribunal has restored the estimate made by the assessing authority. We find no error of law in the said conclusion. No other point was urged at the time of hearing. The revisions are without merit. They are dismissed. Petitions dismissed.
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1993 (8) TMI 288
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... ... ..... from the petitioner, as stated above, by way of penalty was Rs. 7,720, in addition to the tax falling due on the date specified as stated above. If interest at two per cent per month is calculated on the tax amount due, namely, Rs. 38,60,198 for three days, the period of default, it works out to only Rs. 7,720 as demanded by the second respondent. If the penalty was to be levied for the entire period of the month of the default, the petitioner could have been mulcted with liability to pay penalty in a sum of Rs. 77,200, which is not the case on hand. The levy of penalty quantified in a sum of Rs. 7,720 represents, as already indicated, only for the entire period of default, namely, three days. Such a levy of penalty cannot at all be stated to be not sustainable, on the face of sub-section (3) of section 24 of the Act. 7.. The writ petition, as such, deserves to be dismissed even at the admission stage and the same is accordingly dismissed. No costs. Writ petition dismissed.
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1993 (8) TMI 287
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... ... ..... enalty. The officer patently proceeded mechanically and in view of the finding recorded by the Tribunal and the circumstances of the case remand of the proceedings to the assessing officer is unjustified and is not legally tenable. Section 15-A(1)(o) deals with a person who imports or transports, or attempts to import or transport or abets the import or transport of any goods in contravention of the provisions of section 28-A. It does not deal with possession of any goods and mere possession cannot amount to import or transport. Thus patently section 15-A(1)(o) could not be invoked on mere information that revisionist was somehow connected with some quantity of liquor as stated above. For the above reasons, I am of the opinion that the orders passed by the Tribunal are not legally sustained. The revisions are, therefore, allowed and the setting aside the orders of authorities below the order of penalty as well as the order of assessment are hereby quashed. Petitions allowed.
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1993 (8) TMI 286
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... ... ..... case 1976 38 STC 475 (SC), the sales would be treated as inter-State sales. Neither the Deputy Commissioner (Appeals), nor the Tribunal has accepted this finding. The finding is that there was nothing to show that the movement of goods from U.P. was in pursuance of purchases by ex-U.P. buyers. This is a finding of fact and is not shown to be based on no evidence or on irrelevant considerations. Therefore, in this revision this Court cannot redecide questions of fact. Applying the law as enunciated by the honourable Supreme Court to the facts found by the Tribunal, particularly the principles of Tata Engineering and Locomotive Co. Ltd. 1970 26 STC 354 (SC) and Kelvinator of India Ltd. 1973 32 STC 629 (SC), I find that the Tribunal s conclusion that no inter-State sales came into being by the dealer s despatch of goods to its branches outside U.P. is correct and no interference is required. The revision petition fails and is dismissed. No order as to costs. Petition dismissed.
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1993 (8) TMI 285
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... ... ..... tion of Mr. D. Ghosh, applicant s learned Advocate, that the proceeding under section 14(3) of the Act of 1972 and the demand of Rs. 1,00,054 made by respondent No. 4, the Entry Tax Officer, Hosenabad check-post, are contrary to the provisions of the Act of 1972. 9.. In the above view of the matter, the application is allowed. The demand notice dated February 24, 1992 issued by respondent No. 4 demanding a sum of Rs. 1,00,054 as entry tax from the applicants is quashed. The interim order passed by us on March 22, 1993 is vacated. The security deposit of Rs. 50,027 in favour of the Director of Entry Tax, West Bengal, shall be refunded to the applicants within a month from date. In the circumstances of the case, no cost is allowed. On the verbal prayer of the learned advocate for the respondents, the operation of the order is stayed for a period of six weeks from this date. S.P. DAS GHOSH (Chairman)-I agree. P.R. BALASUBRAMANIAN (Technical Member)-I agree. Application allowed.
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1993 (8) TMI 284
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... ... ..... uded clearly show that they are relatable to perfumery, perfumed oil and cosmetics. The manufacturing literature on which the appellate authorities placed reliance clearly shows that Dettol antiseptic cream has been specifically formulated to protect against germs in cuts, abrasions, minor burns and other infective skin conditions. It not only soothes irritation and helps to prevent re-infection but also promotes healing . In the manufacturing licence issued to the assessee, in category 2(A)(ii) (relating to drugs category of ointments), Dettol antiseptic cream is included. 5.. Considered in the aforesaid premises, the first appellate authority and the Tribunal were justified in their conclusion that Dettol antiseptic cream is not covered by entry 70 and is taxable at the rate of 8 per cent. Our answer to the question, therefore, is in the affirmative in favour of the assessee and against the Revenue. No costs. D.M. PATNAIK, J.-I agree. Reference answered in the affirmative.
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1993 (8) TMI 283
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... ... ..... s which alone were to confer finality. In view of our finding that the State Level Committee was not competent to relax or modify the terms of G.O. No. 498, we find that the only authority which could have been approached for relaxation was the State Government. We also hold that without such relaxation, the first respondent or the State Level Committee could not have passed any order in favour of the petitioner, in view of the fact that he had applied for project finance earlier than October 3, 1989. In this view, we do not find any merit in the contentions raised by the petitioner. We however make it clear that it will be open to the petitioner to approach the State Government for any modification so as to enable him to obtain the benefits of the State Level Incentive Scheme. We are sure that any such application will be considered on merits and in accordance with law. The writ petition is disposed of with the above observations. No costs. Petition disposed of accordingly.
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1993 (8) TMI 282
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... ... ..... the applicant forthwith on the expiry of the said four weeks. The main application is thus disposed of without any order for costs. Lastly the learned State Representative orally makes a prayer for stay of the operation of this judgment and order for 10 weeks in order to give the respondents an opportunity to move the Supreme Court. Mr. Sanjoy Bhattacharjee, learned Senior Advocate for the applicant, opposes the prayer by saying that after giving a direction for return of the documents and after holding that the retention order is invalid, the order may not be stayed. Mr. De, the learned State Representative, submits that the respondents want to move the Supreme Court because the question of law involved is whether communication made immediately after expiry of the prescribed period will be a proper communication or not. After hearing both sides, we direct that the operation of this judgment and order be stayed for a period of six weeks. Application disposed of accordingly.
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1993 (8) TMI 281
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... ... ..... and the original assessment for the year 1986-87, in so far as the assessments relate to the sales turnover of X-ray films, where the purchases have suffered tax at 10 per cent on single point were held invalid. In other respects, the assessments were held to be good and valid in law. The Revenue has come in revisions against the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, dated September 28, 1992. 2.. We heard counsel. It was conceded that a Bench of this Court has held in Travancore Chemical and Manufacturing Company Ltd. s case 1991 81 STC 313, that the State Government was not authorised to decide the question as to the rate of tax leviable in exercise of the powers under section 59A of the Act. 3. In the light of the above Bench decision of this Court, the decision of the Appellate Tribunal on that aspect does not suffer from any error of law. There is no merit in the revisions. The revisions are dismissed. Petitions dismissed.
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