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Case Laws
Showing 61 to 80 of 286 Records
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1994 (9) TMI 313
Board of directors - Certain powers to be exercised by board only at meeting, Arbitration agreement - Application to file in court
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1994 (9) TMI 309
Relief of refund - Held that:- Appeal allowed. The petitioner cannot claim a greater relief than he could have claimed in the suit. Accordingly, we direct that the petitioner's claim will be limited to the period of three years prior to the date of filing of this writ petition.
The period for which the relief of refund is claimed is the period commencing from December, 1984 to May, 1988. The writ petition was filed in June, 1988. Thus in so far as the period subsequent to the filing of the writ petition, i.e., up to November, 1988, is concerned, the petitioner shall be entitled to it on the same basis as the claim for the period anterior to the filing of writ petition. The respondent-State Trading Corporation shall examine the petitioner's claim in the light of this judgment, with notice to the petitioner and determine the amount, if any, payable to it. The petitioner shall be entitled to interest on the amount found due at the rate of 6 per cent per annum from the date of this judgment up to the date of realisation.
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1994 (9) TMI 306
It cannot be said that the shoe tips, heels, tip toes, tip nails made of iron or steel are "plates both plain and chequered in all qualities" within the meaning of sub-section (vii) of clause (iv) of section 14 of the Central Sales Tax Act, 1956, as amended by the Central Sales Tax (Amendment) Act, 1972 - Appeal dismissed.
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1994 (9) TMI 296
Interpretation of the words "either consumes such goods in the manufacture of other goods for sale or otherwise"-which occur in section 6-A of the Andhra Pradesh General Sales Tax Act, 1957, as well as several other State enactments imposing purchase tax.
Held that:- It is true that the Andhra Pradesh Legislature has intervened and amended the aforesaid clause in section 6-A by introducing the word "them" before the word "otherwise" thus making its meaning clear. The said amendment is indicative of legislative intent that the view taken in Ganesh Prasad Dixit [1969 (2) TMI 128 - SUPREME COURT OF INDIA] is the correct one. Be that as it may, it is not brought to our notice that other State Legislature have brought about similar amendments. The controversy, therefore, survives and is bound to arise under one or the other State enactment.
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1994 (9) TMI 293
Whether the appellant is purchaser of sugarcane and as such liable to pay tax under the provisions of the Gujarat Sales Tax Act, 1969?
Held that:- Appeal dismissed. All these provisions make it clear that the bye-laws contemplate that the society will purchase sugarcane at a fixed price. The sugarcane may be purchased from the members of the society as well as from the outsiders.
The argument that the society was a mere agent of its members and was effecting sales of the products of the members, cannot be upheld. Having regard to the facts of this case and also the bye-laws, we are of the view that the High Court has correctly answered the questions referred to it
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1994 (9) TMI 284
Notification Nos. 66/82-C.E., 67/82-C.E. and 115/75-C.E. ... ... ... ... ..... e manufacture of cigarettes. Alternatively they submit that even if it is classified under T.I. 17(4) they are entitled for full exemption under Notification No. 66/82, dated 28-2-82. 7. emsp In the cited case before us the Tribunal has followed rulings rendered by the Delhi High Court in the case of Zupiter Printery and Another v. UOI as reported in 1991 (34) ECR 7 and that of Madras High Court rendered in the case of Asha Tobacco Co. Ltd v. UOI as reported in 1992 (58) E.L.T. 418. In terms of these rulings, the Tribunal has followed the ratio and allowed the appeals of the assessees. In these rulings it has been held that the slides and outer shells cannot be subjected to duty as cigarette packets contain cigarettes, which has already suffered duty separately. 8. emsp In view of the ratio of these judgments cited by the appellant, we respectfully follow the same and allow this appeal with consequential relief, if any. The cross-objections of the department does not survive.
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1994 (9) TMI 276
Companies Law Board – Power of, Oppression and mismanagement – Right to apply under sections 397 and 398, Addition of respondents to application under section 397 or 398
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1994 (9) TMI 275
Penalty for wrongful with holding of property ... ... ... ... ..... cess has already been issued to the petitioner and if this proceeding is quashed, once again a fresh proceeding has to be initiated from the beginning. Instead of that, an opportunity may be given to the respondent-company to amend the petition. If that is not complied with by the respondent-company, the petitioner can very well knock at the doors of this court to quash the proceedings under section 482 of the Code of Criminal Procedure. Therefore, I feel it just and proper to permit the respondent-company to amend the petition before the learned Additional Chief Metropolitan Magistrate, Egmore, Madras. Subject to the observation that the respondent-company is to take out an application to amend the complaint, furnishing details of the place of jurisdiction within a period of two weeks from the date of receipt of the records from this court, for which the petitioner is at liberty to file his objections, if any, for this amendment, this criminal original petition is dismissed.
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1994 (9) TMI 274
Company Law Board - Appeal against orders of, Free transferability and registration of transfers of listed securities, Mutual fund
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1994 (9) TMI 273
Right of appeal against refusal of stock exchange to list securities ... ... ... ... ..... that the opinion of the board of directors of the appellants was erroneous. In the result, the appeal has no merit and the same will have to be dismissed and as such is dismissed. The appellants to suffer their own costs and give costs of the respondents. The appellants seek stay of the order for a period of six weeks. The request is opposed by the respondents. No prejudice is likely to be caused to the respondents by grant of stay. No doubt, an attempt was made to contend that if there is an annual general meeting to be held within a short period, then the respondents would be deprived from exercising their rights on the basis of such shares. There is some force in this contention, but still as the appellants want to go to the higher court to challenge the order passed by this court, it would be in the interest of justice to grant stay for a period of six weeks. The order shall not take effect for a period of six weeks. Issuance of certified copy expedited. Appeal dismissed.
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1994 (9) TMI 272
Winding up – Circumstances in which a company may be would up ... ... ... ... ..... ing up of the respondent-company. The petition for winding up of the company was apparently not bona fide and had been resorted to only as pressure tactics to extract money from the respondents by twisting their arm under the cloak of the provisions of the Companies Act. The appellants have vainly attempted to utilise the provisions of the Act for preferring claims of debts against the respondents which were disputed and required determination in proper litigation. There is no merit in this appeal which is hereby dismissed with costs. However, Cheques Nos. 023660,023657,023658 and (sic) dated August 18, 1994, for Rs. 6,407.75, Rs. 10,883.33, Rs. 16,000.00 and Rs. 15,334.50 respectively drawn in the name of the erstwhile partners have been handed over by learned counsel for the respondent-company and the same have been acknowledged by learned counsel for the appellants on August 21, 1994. Consequent upon the dismissal of this appeal all other petitions shall stand disposed of.
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1994 (9) TMI 271
Deficiency in service ... ... ... ... ..... complainant has not shown how he arrived at the figure of Rs. 48,000 as damages suffered by him. Therefore, we reject his claim of this amount. Now we advert to the appeal No. A-217/94 filed by the UTI. The complain- ant has been awarded an amount of Rs. 2,000 as damages for deficiency in service. The complainant had to visit the office of the UTI many times. Still he was paid the amount after a period of 12 days. The cheque of the amount of Rs. 52,000 was prepared on 1-8-1992. It is thus evident that in spite of preparation of the cheque on 1-8-1992 it was not handed over to him till 12-8-1992. In these circumstances one besides losing the interest on the amount feels mental agony and pain. In the circumstances we think that the amount of Rs. 2,000 given on account of deficiency in service cannot be said to be excessive. Consequently we do not find any merit in this appeal too. For the aforesaid reasons we dismiss both the appeals with no order as to costs. Appeal dismissed.
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1994 (9) TMI 270
Deficiency in service ... ... ... ... ..... the O.P. is hot responsible for the delayed payment of the amount. We are, therefore, of the opinion that the complainant is not entitled to any interest on the amount as claimed by him. 5. Faced with this situation the appellant argued that the O.P. was guilty of negligence as they sent the cheque by ordinary post, on account of which the cheque did not reach him. We find force in this submission. It was the duty of the O.P. to have sent the dividend warrant under registered cover. As they failed to do so the complainant suffered loss on account of their negligence. In the circumstances we award damages of Rs. 500 to the complainant. For the aforesaid reasons we partly accept the appeal with costs, set aside the order of the District Forum and direct the O.P. to pay an amount of Rs. 500 to the appellant within a period of three months, failing which action shall be taken against them under section 27 of the Consumer Protection Act, 1986. Costs Rs. 250. Appeal partly allowed.
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1994 (9) TMI 269
Winding up – Overriding preferential payments ... ... ... ... ..... s. 324 1991 1 KLT 629, for the above submission. John Mathew J. held in the above decision that under section 529A of the Companies Act workmen s dues are made an overriding preferential payment pari passu with the debts due to secured creditors and the non obstante clause in the said section has to prevail over section 29 of the State Financial Corporations Act. The said ruling has no application to the facts of the case in hand as in the present case it is seen that the permission was granted by the learned single judge in C.A. No. 136 of 1993 to the first respondent (Kerala financial Corporation) being a secured creditor of the appellant-company to sell the industrial concern invoking the provisions of section 29 of the State Financial Corporations Act. That being the position, it is futile to contend that in view of section 529A of the Companies Act, section 29 of the State Financial Corporations Act cannot be invoked. There is no merit in the appeal. M.F.A. is dismissed.
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1994 (9) TMI 268
Winding up – Suits stayed on winding-up order, Powers of liquidator, Exclusion of certain time in computing periods of limitation
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1994 (9) TMI 236
Jurisdiction of Commission, Restrictive Trade Practices - Exceptions to power of inquiry, Temporary injunction - Power of Commission to grant, Trade practice - Meaning of
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1994 (9) TMI 235
Whether the plaintiff had acquiesced for some time and in such circumstances it will not grant ex parte injunction?
Held that:- The statement before the High Court during the hearing of the writ petition that the civil court had not been moved for the same relief was false and was clearly intended to mislead the Court. In the circumstances, we maintain the order dated 19-1-1994 which is to the effect to direct the Courts below to examine the case on all the relevant aspects.The action of the respondents calculated to harm the interests of the appellant-company must be viewed with serious concern and must be totally disapproved.
All the said suits mentioned in T.P. (C) Nos. 26, to 30 of 1994 will stand transferred to the file of senior most Civil Judge at City Civil Court, Ahmedabad and he tried along with Ahmedabad suit, C.S. No. 6630 of 1993. The transfer petitions are ordered accordingly.
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1994 (9) TMI 219
EXIM Policy - Advance licence - Penalty ... ... ... ... ..... bed the procedure under Rule 191B and the appellants have committed the breach, penalty could be justified. In this view of the matter and taking note of the fact that the appellants, though after a long drawn litigation, chooses to turn a new leaf and come out clean of the affair, we consider it fit to remit the penalty. 6. emsp In the result, subject to the eligibility for deduction in the quantum of demand for duty on the yarn produced out of fibre imported against DEEC licence No. 2956010 on the basis of verification of secondary evidences establishing export, the demand confirmed by the Collector is otherwise sustained. The deduction is allowable subject to the appellants producing the secondary evidences regarding manufacture of yarn, removal thereof to the Vikroli factory and their subsequent export in the form of fabrics and the said evidences, being acceptable, after due verification by the Collector. The penalty imposed in the circumstances stated above is remitted.
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1994 (9) TMI 214
... ...
... ... ..... d after death of the concerned person and if imposed the same cannot be recovered from the legal heir. But in the instant case, it is not so. Penalty was not only imposed but it was duly paid by the person when he was alive. Even we doubt very much whether the appeal proceedings can be continued by the legal representatives of the deceased since it was criminal nature of offence and same was ended with the death of the accused, because right of filing an appeal accrues when the rights are affected. Be that as it may since neither party nor department has raised that issue before us. In the instant case, taking into cinsideration of the facts and circumstances of the case, we hold that imposition of penalty was justified. Since we are dismissing the appeal the question of refund does not arise. Furthermore, penalty was imposed and recovered during the life time of the appellant Narinder Singh Sethi. In the view, we have taken, the appeal filed by the party is hereby dismissed.
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1994 (9) TMI 212
Set off of duty ... ... ... ... ..... erated waters and it is immaterial as to how it is utilised. Actually once it is established that an item is utilised in the process of manufacture or in relation thereof (whether directly or indirectly) it has to be cosidered as an input in the nature of raw material or component for what is necessary is to see whether it plays an essential role in one or more of the processes which ultimately lead to the manufacture of the final product and make its marketing possible. In the present case, admittedly the item is essential for purifying and deodorising the the syrup used in the manufacture of the finished product and maintaining its quality and also acts as a catalyst. In view of this role it is required to be considered as an input in the nature of raw material. 12. emsp Hence, following the ratio of the abovesaid orders we uphold the orders of the Collector (Appeals) and reject the Department rsquo s appeal. 13. emsp The cross-objection is also correspondingly disposed of.
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