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Showing 61 to 80 of 137 Records

• 1979 (12) TMI 77 - GOVERNMENT OF INDIA (REVISION CASE)
  

  Valuation - Profit margin includible in assessable value even if there is no profit

  
  
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  ... ... ..... t. The petitioners have produced no evidence to show that the profit margin of 5 that has been added is unreasonable. 5. Government accordingly do not see any reason to interfere with the order in appeal which is correct in law and reject the revision application. EDITOR S COMMENTS It is submitted that the decision of the Government of India is absolutely wrong inasmuch as no fictional manufacturing profit can be included in the assessable value as per the provisions of Section 4 specially when manufacturing is taken by an institute which is run on no profit and on no loss basis. The Supreme Court decision in the case of Voltas Ltd. has been wrongly relied upon by the Government of India in this case, because the Supreme Court never held that the manufacturing profit is to be included in the assessable value even if there is no manufacturing profit in reality. Therefore, the notional manufacturing profit can only be included in the assessable value when there is some profit.

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• 1979 (12) TMI 76 - HIGH COURT OF MADRAS
  

  Gold Control - Offence - Accused guilty of Contravening customs provisions and gold control provisions - Criteria for punishment - Prosecution

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• 1979 (12) TMI 75 - HIGH COURT OF MADRAS
  

  Special stock taking - Validity - Natural justice

  
  
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  ... ... ..... er cross examined them in the present enquiry. While I consider that the department could have avoided such a contention by supplying copies of these statements which are innocuous and not that much of help to the petitioner, I am not satisfied that by reason of not supplying the same, the petitioner was in any way prejudiced in the enquiry. The Rule s of principles of natural justice could not be supplied mechanically and without reference to the facts. Having regard to the fact that the weighment sheets were signed by the petitioner himself without protest, I cannot now find that the statements of the Inspectors in the departmental enquiry were in any way relevant for the purpose of refuting this written record, which is signed by the petitioner. Therefore, this contention of the petitioner also is not acceptable. 5. No other point arises for consideration in the writ petition. The writ petition accordingly fails and it is dismissed. But there will be no order as to costs.

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• 1979 (12) TMI 74 - HIGH COURT OF ORISSA
  

  Natural justice - Seizure - Interpretation - Statutory provision

  
  
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  ... ... ..... e disposed of finally by us as we propose to quash the order of the Collector and remit the matter to him for a fresh disposal. The Collector shall pointedly examine whether Section 11K of the Act has been violated after giving reasonable opportunity to the petitioner to substantiate his case. He should proceed on the footing that the burden is on the Department to establish that there is violation of the statutory provision in Section 11K of the Act. The other questions would also be examined by the Collector in case they are canvassed before him. 7. The writ application is allowed and the impugned order is quashed. The Collector is directed to re-dispose of the matter within two months from the date of service of the writ on him after complying with the directions indicated above. Petitioner shall be entitled to costs of this proceeding. Hearing fee is assessed at rupees two hundred and fifty to be collected from the Collector done to be collected form the collector alone.

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• 1979 (12) TMI 73 - HIGH COURT OF MADRAS
  

  Customs - Offence - Investigation

  
  
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  ... ... ..... the instant case, the appellant should have moved the State Government to direct the Public Prosecutor to present an appeal to the High Court against the sentence on the ground of its inadequacy. The appeal by the Assistant Collector of Central Excise, Vallore division, is not competent, as he has no locus standi to file an appeal. Even if the Assistant Collector of Customs can be deemed to be an agency empowered to make investigation, into an offence under the Customs Act, this appeal by him is not maintainable. 12. The appeal is, therefore, dismissed. 13. After the judgment was pronounced, the learned Counsel for the appellant wants leave for filing an appeal to the Supreme Court. The judgment is based on a plain reading of sub-secs. (1) and (2) of Sec. 377 of Cr.P.C. and on the irrefutable fact that the appeal has been filed by the Assistant Collector of Customs, and therefore, I am of the opinion that this is not a fit case for appeal to the Supreme Court. Leave refused.

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• 1979 (12) TMI 72 - GOVERNMENT OF INDIA
  

  Common appeal filed against 4 orders - Criteria for disposal

  
  
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  ... ... ..... order passed by the Asstt. Collector. The applicant, however, contend that the appeals having been filed in time, the Appellate Collector could have asked them to remove this technical deficiency, if any, assuming that they had erred in filing a common appeal against the 4 orders and that on the removal of that deficiency he ought to have considered their case on merits rather than rejecting the appeal on a technical point. 3. Government see considerable force in the applicants contention and accordingly set aside the order in appeal with directions that petitioners appeal be disposed of de novo on merits after removing technical deficiency and after giving the applicants proper opportunity to represent their case.

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• 1979 (12) TMI 71 - GOVERNMENT OF INDIA
  

  Valuation - Chutney attachment with grinder mixer

  
  
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  ... ... ..... and, therefore, its value should not be included in the grinder mixer. 4. Government observe that the Explanation II to Tariff Item 33(C) is pertinent in the petitioner s case. It unambiguously says that Interchangeable parts or Auxiliary devices accompanying any appliance to make it suitable for various purposes shall be assessed to duty alongwith the appliance . The impugned goods viz. the Chutney-attachment in question is quite clearly covered by the aforesaid explanation. The fact that grinder mixers are sometimes sold by the petitioners without this attachment would make no difference to the case where a grinder is sold with the attachment. Wherever this attachment has been sold with the mixer (even if invoiced separately), the value therefore has to be included in the assessable value of the grinder mixer in pursuance of the aforesaid Explanation. 5. Government therefore hold that the order-in-appeal is correct in law. The revision application is accordingly rejected.

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• 1979 (12) TMI 70 - HIGH COURT OF MADRAS
  

  Lozenges and Candy - Classification - Mistake of Law - Duty paid under - 'Namely' - Connotation of

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• 1979 (12) TMI 69 - HIGH COURT OF BOMBAY
  

  Revision - Writ jurisdiction - Short levy - Coercion or misrepresentation - Connotation of - Revisionary order - `Other legal proceedings'

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• 1979 (12) TMI 68 - HIGH COURT OF DELHI
  

  Motor Vehicle and dumpers - Connotation of - `Adapted for use upon road'

  
  
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  ... ... ..... rt distances and are totally unsuitable and unfit for use on roads. If the dumpers in loaded conditions are allowed to operate on roads they would dig or damage the roads, he said. He called my attention to the Indian Tariff Act where the customs authorities have classified dumpers as machinery and equipment . Similar, he said, is the classification made by Brussels Tariff Nomenclature (BTM) where dumpers are categorised as loading and unloading machinery. To this argument the short answer is that it is the definition of motor vehicle as given in item 34 which will govern us and not what has been said in other enactments or literature. The object of the Central Excise Act is to raise revenue and with this end in view the legislature has defined the term motor vehicle . In the context of the Act the expression motor vehicle has to be understood. The context must govern the true meaning of the term motor vehicle . 14. For these reasons the writ petition is dismissed with costs.

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• 1979 (12) TMI 67 - HIGH COURT OF GUJARAT AT AHMEDABAD
  

  Regional discount - Trade discount - Uniformity - Valuation

  
  
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  ... ... ..... nder the Explanation to Section 4 are clearly unsustainable. The decisions proceed upon a total misconstruction of Section 4 and they are based on considerations which are not germane or relevant and to that extent they are ultra vires. The wholesale cash price of Urea, A. S. and A.S.P. ought to have been determined by the excise authorities by giving deduction for regional discount given to the buyers as indicated in each price list submitted for the approval of the Assistant Collector of Central Excise, Baroda and the assessment of excise duty ought also to have been made on the said basis. 24. A writ will accordingly issue quashing and setting aside the impugned decisions and directing the Excise authorities to approve the price lists and to assess excise duty on the consignments of the above-mentioned three excisable articles in accordance with law and in the light of the observations made in this judgment. 25. Rule is accordingly made absolute with no order as to costs.

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• 1979 (12) TMI 66 - GOVERNMENT OF INDIA
  

  Re-engraving of used engraved printing roller - Labour charges - Liability

  
  
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  ... ... ..... e polished roller. (The design may be same or a different one). 5. The Asstt. Collector held that 1 duty under Tariff Item 68 read with Notification No. 119/75 is leviable on the product so made. The Appellate Collector confirmed the Asstt. Collector s decision. The petitioners contend that photo engraving of copper rollers received from the customers did not result in a new product and the process involved were not incidental or ancillary to the completion of a manufactured product so as to attract duty on the re engraved roller. 6. Government are, however, unable to accept the petitioner s contention. Government consider that the processes involved are complex and do constitute manufacture within the meaning of section 3 of Central Excises and Salt Act. These are not just in the nature of repair as contended by the petitioners. The goods so produced therefore appropriately attract duty on the value of the job work involved. The revision Application is accordingly rejected.

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• 1979 (12) TMI 65 - GOVERNMENT OF INDIA
  

  Invoice Price - Freight and insurance charges to be excluded - Valuation

  
  
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  ... ... ..... e value exclusive of freight and insurance as shown in the invoice and not any other value and since this value was clearly shown here exclusive of freight, insurance which like sales tax and the amount of duty had been shown separately in the invoice, there is no reason why any addition should be made to that value on account of freight and insurance which do not form part of the values. 5. There could be no questions of showing freight and insurance as part of value in the invoice. Had the duty sales tax been not shown separately but as part of gross value charged to the buyers, question of these deduction from the gross value in terms of Notification 120/75 would have been relevant. But in a straight case like the petitioners where value exclusive of duty or sales tax and freight and insurance is already shown separately in the invoice there could be no question of including freight and insurance in the assessable value. 6. The revision application, is, therefore allowed.

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• 1979 (12) TMI 64 - HIGH COURT OF KERALA AT ERNAKULAM
  

  Exportable goods accompanied with certificate of Export worthiness - Imposition of penalty

  
  
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  ... ... ..... hat segregation was impossible and was out of question in the present case, as the whole lot was found unexportable. The premise was contested by counsel for the respondent and in these proceedings, we would not be justified in assuming the facts in favour or the Central Government Pleader. As we are not satisfied that the exercise of the power under Ext. Rl has been strictly in accordance with its provision, on this short ground we sustain the order of the learned judge allowing the writ petition and quashing the impugned orders. 4. The learned Government Pleader contended that the requisite power is to be found in clause (i) of Section 113 of the Act which we have extracted earlier. There is neither averment nor proof that the requirements of this clause are satisfied and we would not be justified in assuming these facts in favour of the appellants and against the respondent. 5. We sustain the judgment of the learned Judge and dissmiss the appeal with no order as to costs.

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• 1979 (12) TMI 63 - ALLAHABAD HIGH COURT
  

  Manufacture on behalf - Licence - Trade Mark owner - Manufacturing on behalf - Effect of common directors

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• 1979 (12) TMI 62 - HIGH COURT OF BOMBAY
  

  Valuation Equalised freight and insurance charges - Remand not necessary if amount of refund is known

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• 1979 (12) TMI 61 - SUPREME COURT
  

  Break Up Method, Investment Company, Private Company, Question Of Law, Supreme Court, Tribunal's Order, Wealth Tax

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• 1979 (12) TMI 60 - ORISSA HIGH COURT
  

  Income Tax Act, Income Tax Rules

  
  
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  ... ... ..... tained in the provision in question unless any one payment is above Rs. 2,500. Section 40A appears in Chap. IV of the Act dealing with computation of total income and is classified under the sub-heading in group D Profits and gains of business or profession . Parliament must have intended a working rule and unless by clear meaning of the words a different intention appears, we must give the provision a construction which would make the provision workable. Our answer to the first question, therefore, is The statutory limit of Rs. 2,500 under s. 40A(3) of the Act applies to payments made to a party at a time and not to the aggregate of payments made to a party in the course of the day as recorded in the cash book. In view of such an answer, in the instant case, the provision was not at all attracted. The second question does not arise and need not be answered. Assessee would be entitled to costs of this reference. Hearing fee is assessed at rupees one hundred. DAS J.--I agree.

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• 1979 (12) TMI 59 - DELHI HIGH COURT
  

  Annual Value, House Property, Income Tax Act, Rent Control

  
  
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  ... ... ..... ssment stage is to look to the assessment order itself. When it, of its own, does not reveal that the matters and controversies now sought to be raised by way of reassessment were at all before the ITO or considered by him, it would be entirely surmiseful and, therefore, not permissible to still import their existence and consideration. This can, however, be permissible only where the assessment record of that stage overwhelmingly brings out that the matter did come for due consideration and was in fact considered. Mere silence on a matter or absence of discussion in the original order does not imply that the ITO adjudicated upon the same one way or the other. Having made these observations, I concur with the overall conclusion of my learned brother that question No. 2 should be answered in favour of the revenue in terms of the observations made above. As regards question No. 1, the same is returned unanswered, to be adjudicated afresh by the Tribunal in accordance with law.

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• 1979 (12) TMI 58 - KARNATAKA HIGH COURT
  

  Assessment Year, Income Tax, Net Wealth, Wealth Tax

  
  
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  ... ... ..... necessary, in order to exclude such a liability from being deducted in terms of sub-cl. (iii)(b), an order would be essential. Every such liability would have to be deducted unless that was outstanding for more than 12 months on the valuation date. That is the only exception made under sub-cl. (iii)(b). In the instant case, the exception made under s. 2(m) of the Act was not attracted and the rejection of the claim by the Commissioner is untenable. This view finds support from a decision of the High Court of Allahabad in Moti Lal Padampat Sugar Mills Co. (P.) Ltd. v. CWT 1970 77 ITR 583 (All), where a provision made over three years was allowed as a deduction. Accordingly, the rule is made absolute. The order of the Commissioner rejecting the claim of the petitioner for deduction of the income-tax and wealth-tax liabilities earlier to assessment year 1974-75 is set aside with a direction that the Commissioner shall make a fresh order in the light of this judgment. No costs.

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