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Case Laws
Showing 101 to 120 of 370 Records
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1991 (4) TMI 367 - KARNATAKA HIGH COURT
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... ... ..... on of this Court nor the jurisdiction under article 226 of the Constitution. The assessee, has for reasons best known to him, thought that revisional jurisdiction is available and has filed these revision petitions. 4.. Since, we do not find any such power in this Court under the Act, these revision petitions are liable to be rejected without going into the merits of the matter. 5.. At this stage, Mr. Shivaram, learned counsel for the assessee, sought to withdraw these revision petitions stating that he may avail the writ jurisdiction of this Court. The question whether this Court would entertain such a writ petition, is for the writ court to consider and not for this Bench to state by granting any liberty to the petitioner. However, we may state that it is always open to the petitioner to withdraw the revision petitions. Consequently, we permit the petitioner to withdraw both these revision petitions and the revision petitions are accordingly dismissed. Petitions dismissed.
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1991 (4) TMI 366 - MADRAS HIGH COURT
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... ... ..... erwise on merits being not only concurrent and pertain to the arena of appreciation of facts mainly depending upon the nature and sufficiency of the materials available, we are unable to find anything palpably wrong in the reasoning of the Tribunal or other legal infirmity in the conclusions warranting our interference in the scope of our revisional jurisdiction. 16. For what has been stated above, the revision fails and shall stand dismissed but in the circumstances, there will be no order as to costs. Petition dismissed. After the judgment was pronounced, learned counsel for the petitioner sought a certificate of fitness to file an appeal to the Supreme Court. No question of law of general importance which has not been settled by the Supreme Court and which may require consideration by the Apex Court is involved in this case. The judgment has been delivered on the basis of the law settled by the various High Courts and the Apex Court. The certificate prayed for is refused.
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1991 (4) TMI 365 - SUPREME COURT
Whether the accused committed the offence or has reason to believe to have committed the offence and the evidence available is sufficient to prove the offence and to submit his report to the competent Magistrate to take cognizance of the offence?
Whether the chargesheets are vitiated by the alleged mala fides on the part of either of the complainant R.K. Singh or the Investigating Officer G.N.Sharma?
Held that:- It cannot be considered that this court laid down as a preposition of law that in every case the court would examine at the preliminary stage whether there would be ultimate chances of conviction on the basis of allegation and exercise of the power under s.482 or Art. 226 to quash the proceedings or the charge-sheet. The learned Judges have committed gravest errors of law in quashing the F.I.R. and Charge-sheets. The appeals are allowed with no order as to costs.
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1991 (4) TMI 364 - WEST BENGAL TAXATION TRIBUNAL
IMPORT SALE — SALE BY COLLECTOR OF CUSTOMS OF CONFISCATED AND NON-CONFISCATED GOODS — IS SALE BEFORE GOODS CROSSED CUSTOMS BARRIERS — CASH MEMO ISSUED BY COLLECTOR — NOT DOCUMENT OF TITLE — NO TRANSFER OF TITLE TO GOODS — SALES NOT SALES IN COURSE OF IMPORT.
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1991 (4) TMI 363 - SUPREME COURT
Vires of rule 15 of the Bombay Sales of Motor Spirit Taxation Rules, 1958 challenged
Held that:- Appeal dismissed. The basis of the petitioners' claim is on a misunderstanding of the provisions of the Act and the Rules as if the liability of sales tax arises on a further sale made by them to the consumers. The petitioners have also not placed the Act and the Rules of other States in order to show that traders in such business of the State of Maharashtra alone are treated differently.
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1991 (4) TMI 355 - SUPREME COURT
Whether the Tribunal was correct in law in holding that the notice under section 15 of the Bombay Sales Tax Act, 1953, served on Mr. N.A. Merchant, an employee of the concern was a valid service in law?
Whether on a true and correct interpretation of section 15 of the Bombay Sales Tax Act, 1953, the Tribunal was correct in law in holding that the assessment proceedings were valid in law, though the notice under the said section 15 was served on Mr. Merchant, an employee of the concern, and not on the dealer?
Held that:- Appeal dismissed. The 1953 Act has been repealed by the Bombay Sales Tax Act, 1959. Section 35 of the 1959 Act provides for reassessment and giving an opportunity to the dealer. The provisions of section 35 are structurally different from the provisions of section 15(1) of the 1953 Act. Under the 1959 Act what is required is that the dealer must be afforded a reasonable opportunity of being heard and there is no requirement of service of notice as contemplated under the 1953 Act and the rules framed thereunder. The question of law raised in these appeals is, therefore, sterile and cannot arise under the 1959 Act. Indeed, it has no general importance and become academic. We, therefore, express no opinion on the question of law raised in these cases
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1991 (4) TMI 351 - SUPREME COURT
Whether the sale that took place between the manufacturer and the Marketing Company can be taken to be covered by the explanation?
Held that:- Appeal dismissed. What has been found as a fact in the statement of the case is that there was preceding local sales complete in every respect within Madhya Pradesh by which title to the cement had passed from the appellant to the Marketing Company. The concept of inter-State sale as brought in by the Sixth Amendment or in the subsequent statute known as the Central Sales Tax Act, 1956, was not in existence for the relevant period now under consideration. The finding recorded by the authorities is that the delivery of the cement was not the direct result of such sale or purchase of the cement outside the State. In the absence of such privity the explanation is not attracted to the transactions.
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1991 (4) TMI 343 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... ased laminated sheets are not classifiable under Tariff Item 15A(2) as these are not known in trade as plastic sheets despite being product of plastic nature and also noting that articles made of plastic means those made wholly of plastic materials, and the Tribunal held that paper-based laminated sheets are correctly classifiable under Item 68 CET. The ratio of this decision which was subsequently followed by other decisions of the Tribunal is applicable to the facts of these cases. The Collector (Appeals) has also referred to the decision of the Tribunal in the case of Melamine Fibre Paper in his order while coming to the conclusion that the goods are correctly classifiable under Item 68. Shri Narasimha Murthy, the ld. DR, however, would reiterate the submissions of the Department in those cases before this Tribunal. In the result, following the ratio of the above said decisions of the Tribunal, the appeals by the Department are rejected and the impugned orders are up-held.
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1991 (4) TMI 335 - HIGH COURT OF GUJARAT
Ascertainment of directors retiring by relation and filing up vacancies ... ... ... ... ..... o be a director of respondent No. 1-company. The rights issue which is opened on January 2, 1990, shall be closed on May 15, 1991. Respondent No. 1-company would give the necessary application forms to Mr. M.N. Mehta or his nominee for making application for the rights issue as stated above to the extent of Rs. 2.76 crores or more. The shares shall be allotted within four weeks from May 15, 1991. The amount received from the Mehta group or its associates shall be utilised by the company for repaying the loan to the Indian Bank. The rest of the prayers are rejected. Still, however, it would be open to the petitioners to move a fresh application, if necessary, as per the circumstances. At the request of the learned advocates for the respondents the operation of this order is stayed up to April 29, 1991. Mr. Thakore, the learned advocate appearing on behalf of respondent No. 1-company, states that at present a meeting of the board of directors of the company is not contemplated.
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1991 (4) TMI 334 - HIGH COURT OF DELHI
Amalgamation ... ... ... ... ..... sought a direction for realisation of payment of its tax dues. Such a prayer could not be considered under clause (f). It must be to secure that the reconstruction and amalgamation may be fully and effectively carried out. Even without, making any provision for payment of tax dues, reconstruction or amalgamation can otherwise be fully and effectively carried out. That apart, the amalgamation was complete as early as 1953 and the petition was submitted in May, 1965. After the lapse of more than 12 years, no revision of the order of amalgamation could take place. Independently of the provisions of the Companies Act under which the petition was presented, the tax authorities may exercise their powers for realisation of their dues but so far as the present petition is concerned, in our opinion, the same was not maintainable and we agree with the view taken by the learned single judge in this regard. In the result, we find no force in this appeal and the same is hereby dismissed.
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1991 (4) TMI 333 - HIGH COURT OF BOMBAY
Winding up – Company when deemed unable to pay its debts ... ... ... ... ..... ice to the petitioning creditors before applying for such leave. (b)The orders of injunction dated October 5, 1990, and October 11, 1990, shall not preclude the Board from considering, sanctioning or implementing the requisite scheme under the Act as it deems fit. In other words, the Board shall be free to exercise its statutory functions under the Act, unaffected by the orders of injunction passed by this court. (c)Save and except for the above modification, the orders dated October 5, 1990, and October 11, 1990, shall continue to be in force pending further orders. (d)In case the Board sanctions any scheme for sale of the properties of the company and such scheme comes into force, the orders of injunction dated October 5, 1990, and October 11, 1990, shall stand vacated. Liberty to apply for further directions, if necessary, after the scheme is sanctioned. (5)There shall be no order as to costs of the hearing on the issue of applicability and effect of section 22 of the Act.
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1991 (4) TMI 316 - HIGH COURT OF DELHI
Directors vacation of office by ... ... ... ... ..... that the plaintiff could utilise the equity capital held by Harish Chander Bhasin for his benefit in order to become entitled to nominate the directors. It is only if, in my opinion, the plaintiff and his associates were to hold not less than 10 of the paid up equity capital that the plaintiff can nominate the directors and, in case Harish Chander Bhasin s and his associates equity capital is to be taken note of by the plaintiff, then Harish Chander Bhasin must join with the plaintiff for nominating the directors under the said article. Prima facie, this appears to be the intention of the parties as could be culled out from the aforesaid language used by the parties in drafting the said article. So, I hold that the plaintiff is not entitled to have any interim injunction till the disposal of the suit. Nothing said by me in this order shall have any effect on the merits of the case which are yet to be decided by this court after holding the trial. The application is dismissed.
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1991 (4) TMI 315 - HIGH COURT OF PUNJAB AND HARYANA
Winding up – Avoidance of transfer, etc., after commencement of ... ... ... ... ..... n, discharge or satisfaction of the decree as provided under section 47 of the Civil Procedure Code and it can be determined only by the court executing the decree. The learned executing court was not right in saying that the executing court cannot go behind the decree. As noticed earlier, mark A and mark B formed part of the agreement which contained obligations on both sides and the performance of which has now become impossible because of the passing of the winding up order against Haryana Detergents Limited. If Haryana State Industrial Development Corporation Limited is not in a position to perform its obligations under the agreement, how can the executing court force Transport Corporation of India Limited to perform its obligations in execution of the decree? For the aforesaid reasons, I find that the execution of the decree is not maintainable. Consequently, the revision petition is allowed and the order of the executing court is set aside but with no order as to costs.
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1991 (4) TMI 314 - HIGH COURT OF MADRAS
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... ... ..... ary company and against these documents, control by STC first respondent over Eastern Clay Works Ltd. will be seen to be absolute. STC can also terminate the agreement without assigning any reason. Thus considering the submissions made by learned counsel appearing for both sides and the authorities cited by them and the evidence tendered, both oral and documentary, I am of the view that the petitioners in both the petitions have not made out any case for rectification and for cancellation of the trade mark as prayed for by them. The case of the non-user alleged by the petitioners has not been established. Further, it is made clear from the documents, viz., exhibits D-4 to D-6 that there is user of the trade mark by the registered proprietor, the first respondent herein. Consequently, the petitioners in both the original petitions are not entitled to the reliefs prayed for. In the result, both the petitions fail and are dismissed with the costs of the first respondent-company.
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1991 (4) TMI 295 - SUPREME COURT
Restrictions on appointment of certain persons or companies as agents or technical or management advisers in India
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1991 (4) TMI 294 - SUPREME COURT
Prospectus – Registration of, Share capital - Further issue of, Right to obtain copies and inspect trust deed
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1991 (4) TMI 280 - CEGAT, CALCUTTA
Confiscation - Redemption Fine ... ... ... ... ..... nfiscated revolver on payment of such fine as may be considered appropriate by him in lieu of confiscation. It will be open to the learned Assistant Collector to take a decision, one way or the other, in accordance with the law as considered appropriae in the circumstances of the case, after hearing the appellant in this matter. He should also take into consideration several circulars issued by the Government in this behalf, which are already referred to by me at para-11 above, along with amendments thereon, if any. I have no doubt that the learned Assistant Collector will take into consideration all the relevant circumstances including the submissions urged on behalf of the appellants which they may canvas before him at the time of personal hearing. After hearing the appellant, he should pass a speaking order deciding the matter one way or the other, on due consideration of their submissions and the circulars mentioned herein before. 18. emsp The appeal is allowed by remand.
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1991 (4) TMI 279 - CEGAT, CALCUTTA
Export of banned items ... ... ... ... ..... ese consignments, which were opened and examined. The benefit should go to the appellant in this regard. 13. emsp It was contended by the learned Advocate that imported items must be considered by their technical sense and not by its trade or nomenclature and relied on the decision of the Supreme Court reported in 1990 (2) SCC 203. It was, therefore, contended that there would have been an expert opinion to show, that, what was exported by jungle cock necks. But Sri Biswas contended that question of test does not arise as the goods are already exported and are not available. But there is no material sent by the U.S.A. authorities to show as to on what basis they came to the conclusion that those were jungle cock necks. On the whole I am of opinion that the probabilities of the case are more in favour of the appellant, and at any rate, this is a case where the benefit of doubt should go in favour of the appellant. Accordingly, this appeal is allowed with consequential reliefs.
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1991 (4) TMI 272 - CEGAT, BOMBAY
Recovery - Demand - Refund ... ... ... ... ..... Ministry rsquo s opinion were not placed before me, when I considered similar appeals sitting as a Single Member. There the arguments were restricted to Section 3(7) of the Take Over Act vis-a-vis Section 11 of the Central Excises and Salt Act. It was held by me that so long as refunds were payable to Textile Companies, having been initiated by those Textile Companies before take over and liabilities to the Department have also arisen during the period before take over of Textile Companies, the amounts of refunds are adjustable towards those liabilities. 15. emsp Now, before the Bench, the complete text of the Take Over Act and the Bombay High Court judgment on the question of recovery of liabilities of the erstwhile Textile Companies from the Textile Undertaking of the Government after taking over, are made available. After perusing these, I have no reason to differ from the view now taken by my Learned Brother. I concur with the same and hold that appeals are to be allowed.
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1991 (4) TMI 271 - CEGAT, BOMBAY
Demand - Limitation ... ... ... ... ..... ilised in the manufacture, but now the case before us is only the question of invoking the extended period. We are in agreement with the submission of the ld. consultant that had the declaration been filed in time, the officers had a full opportunity to find out whether the inputs were available or have been taken into use before verification and they could have initiated action within the stipulated period. It is not a case that the goods have been taken into use even without filing D 3 declaration. Moreover, the show cause notice does not make even a whisper about suppression of material facts. In this view of the matter, the Asstt. Collector rsquo s order does not call for interference particularaly that portion of setting aside the demand beyond the period of six months. In our view, the Collector (Appeals) has erred in holding that in a case of this type, the extended period is applicable. We therefore, allow the appeal and set aside the order of the Collector (Appeals).
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