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Showing 101 to 120 of 676 Records
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2007 (7) TMI 619 - CALCUTTA HIGH COURT
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... ... ..... t finding body was entitled to reappraise the evidence. The Writ Court however was not entitled to sit on appeal over such fact finding by the Tribunal unless it was shown as perverse or based on no evidence. In the instant case we have already discussed as to how the Tribunal went wrong in appraisal of the evidence alleging procedural infirmity. Such finding in our view was perverse as discussed above. Hence, these two decisions could not in any way help Mr. Gupta to support his contention. 25. The appeal thus succeeds and is allowed. The order of the learned Single Judge is set aside. The writ petition is allowed. The award of the Tribunal is set aside. 26. Since we have quashed the order of the Tribunal we are not dealing with the issue of back wages as the same is irrelevant in view of our foregoing judgment. 27. The appeal is disposed of accordingly without any order as to costs. 28. Urgent xerox certified copy would be given to the parties, if applied for. 29. I agree.
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2007 (7) TMI 618 - KARNATAKA HIGH COURT
Benefit of sales tax exemption denied - Whether, in the facts and circumstances of the case, the Appellate Tribunal was right in upholding the orders of the lower authorities denying to the petitioner the benefit of sales tax exemption in terms of G.O. No. CI 140 SPC 93 dated July 12, 1993 read with the certificate of sales tax exemption dated October 10, 1995 granted by the District Industries Centre, Mysore, certifying sales tax exemption on the finished goods?
Held that:- We have to answer the finding recorded by the assessing authority, the appellate authority and Karnataka Appellate Tribunal as erroneous in law and non-consideration of the same would vitiate the orders as the same are contrary to the Government order, notification and the certificate issued by the District Industries Centre, Mysore, in favour of the assessee. Therefore, the abovesaid question is answered in favour of the assessee and against the Revenue.
In view of the undisputed facts and the certificate issued by the competent officer certifying that the assessee has been manufacturing the goods of turmeric powder by following certain manufacturing processes such as the roots of turmeric are boiled, dried, powdered and coloured. The above manufacturing processes involved in manufacture of turmeric powder, which is one of the spices different and distinct from the roots of turmeric. Therefore, we have to hold that there is a manufacturing process involved in manufacture of turmeric powder from roots of turmeric. This has been rightly certified by the certifying officer but not accepted by the assessing authority, the appellate authority and Karnataka Appellate Tribunal without assigning valid reasons. Therefore, the findings of the assessing authority, the appellate authority and Karnataka Appellate Tribunal are not only erroneous but error in law. Therefore questions of law framed in this petition by the petitioner are also required to be answered in favour of the assessee.
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2007 (7) TMI 617 - MADRAS HIGH COURT
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... ... ..... tand quashed. . . Mr. R. Mahadevan, Additional Government Pleader appearing on behalf of the respondent submitted that the issue is covered by the above said decision of the Division Bench and therefore, the impugned order may be set aside. He further submitted that insofar as the refund is concerned, suitable directions may be issued to the petitioner to approach the competent authority, for the said relief. Following the Division Bench judgment and considering the submission of both counsel, the impugned order is set aside. Insofar as the consequential relief for refund is concerned, it is sufficient that a direction is issued to the respondent to consider the representation of the petitioner dated June 29, 2007 for refund of the entry tax collected from the petitioner and pass appropriate orders on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order. No costs. Consequently, connected M.P. No. 1 of 2007 is closed.
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2007 (7) TMI 616 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... ents. There is no allegation that the waybill was subsequently procured after obtaining delivery of the goods. The documents produced by the petitioner and annexed to this application leave no doubt that there was no lack of bona fide and no intention or possibility of evasion of tax. Respondent No. 1 has acted mechanically and without taking a comprehensive view of the documents produced by the petitioner in imposing impugned penalty. We do not find any reason or justification for imposition of penalty. According to us the imposition of penalty in the facts and circumstances of this case is absolutely unwarranted and contrary to the purpose for which the provisions for penalty have been enacted. For the reasons aforesaid we set aside the impugned order dated April 24, 2007 passed by the Assistant Commissioner, Commercial Taxes, Kharagpur Range in case No. 236/06-07/KGP.R. Application is thus allowed. No order as to costs. DEB KUMAR CHAKRABORTI (Technical Member). - I agree.
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2007 (7) TMI 615 - MADRAS HIGH COURT
Realisation of the arrears of tax by attaching the bank accounts - Held that:- The cheque for ₹ 1,84,454 issued by the petitioner was dishonoured as early as on July 1, 2004 and that the petitioner should have realised their mistake and started paying the arrears of admitted tax to show their bona fide. Even thereafter, the petitioner had been continuously issuing cheques, ignoring the fact that prosecution can be launched against them under the provisions of the Negotiable Instruments Act. There is no bona fide on the part of the petitioner in fulfilling the statutory obligation.
Action taken by the respondent for realisation of the arrears of tax by attaching the bank accounts of the petitioner cannot be found fault with and there is no illegality. Equity cannot be extended to a person who has not only been evading to pay tax, but also issued cheques, knowing fully well that the same would be dishonoured. Moreover, in the pleadings, the petitioner has suppressed the details relating to the notices issued by the Department and also the cheques issued by them, which were subsequently dishonoured. I do not find that the petitioner has made out any case for invocation of the extraordinary jurisdiction of this court, warranting interference.
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2007 (7) TMI 614 - MADRAS HIGH COURT
Bogus C forms - Held that:- Verification of the C forms revealed that the seal said to have been affixed by the officials was found to be irrelevant, as it contained the words "Commercial Sales Tax Office" only, without mentioning the station of the assessing officer and it was proposed to disallow the exemption sought for by the petitioner. He further submitted that the C forms were submitted only by the petitioner and not recovered from any third party or from other dealer. Therefore, the issue of verifying the source for obtaining the xerox copy of C forms does not arise and hence the prayer in the writ petition is not maintainable.
In the present case, C forms were actually produced by the petitioner and they are not recovered or obtained from any other person. Therefore, when the petitioner themselves are the source of the documents there is no need to summon any third party so as to enable the petitioner to cross-examine them. Thus the request of the petitioner to invoke section 54A of the TNGST Act insofar as the C forms mentioned in the show-cause notice dated April 18, 2007, is concerned, it is not maintainable.
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2007 (7) TMI 613 - MADRAS HIGH COURT
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... ... ..... e earlier order dated June 12, 2006 is no longer in existence and computing the period of limitation for payment of pre-deposit from that order is not correct. Under such circumstances, the reasoning of the appellate authority refusing to entertain the appeal on the grounds alleged, i.e., barred by limitation is erroneous. As the appeal filed by the petitioner on September 25, 2006 is well within the statutory period provided under section 31 of the TNGST Act, the same has to be entertained and decided on its merits. Accordingly, a direction is issued to the second respondent, Appellate Assistant Commissioner (CT) III, Chennai to entertain the appeal preferred by the petitioner, if it is otherwise in order and pass appropriate orders on merits and in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. With the above directions, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
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2007 (7) TMI 612 - ALLAHABAD HIGH COURT
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... ... ..... g office and normally consignments are not collected by railways from the There does not appear to be any other circumstance mentioned either in the notice or in the counter-affidavit, apart from the circumstance of consignee not being available at their recorded addresses, which could lead to or corroborate the conclusion about any foul play on the part of the petitioner. In the circumstances we are of the opinion that the impugned notice cannot be sustained. The writ petition is accordingly allowed. The impugned notice dated September 1, 1999 (annexure 7) to the writ petition) is quashed. If the Trade Tax Department desires to place further checks for further, it can consider opening of the check-posts at the city booking agency just like check-posts available outside the railway station or consider requiring consigners to furnish address proof of consignee along with consignment at the time of booking goods with the railways for avoiding problems of this nature in future.
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2007 (7) TMI 611 - PATNA HIGH COURT
Cognizance under section 49(1)(g) and (h) of the Bihar Finance Act, 1981 - Held that:- The prosecution of the petitioner is out and out misuse of process of the court.No case for prosecution under provision of the Bihar Finance Act has been made out.
Accordingly, this application is allowed and the impugned order as well as the entire criminal proceeding in question is hereby quashed.
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2007 (7) TMI 610 - ALLAHABAD HIGH COURT
notice issued under section 15A(1)(l)of the U.P. Act - Penalty imposed - Held that:- There is no period of limitation prescribed for levying the penalty under the Act. The plea is founded on the basis of unreasonable delay, which would depend on the facts and circumstances of each case and can more appropriately be gone into by the authority concerned under the Act.
In view of the foregoing discussion we are not inclined to interfere with the show-cause notice in exercise of our jurisdiction under article 226 of the Constitution of India and leaving it open to the petitioner to file its reply before the assessing authority-respondent No. 2 raising all such points as are available to it under law. The assessing authority-respondent No. 2 shall take appropriate decision thereon in accordance with law. The writ petition is, therefore, dismissed on the ground of alternative remedy.
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2007 (7) TMI 609 - ORISSA HIGH COURT
Income escapement - suo motu revision - Held that:- It is clear that the period of limitation at that point of time was only 36 months, i.e., three years. The period of three years from 1978-79 has expired much prior to 1983 when the proceeding was suo motu initiated. The notice for initiating a suo motu revision was issued on March 1, 1985.
It is also not in dispute that by way of amendment to section 12(8) the period of 36 months has been substituted by five years and the said provision has come into effect in 1983 by section 9(c) of the Act 23 of 1983 and the said amendment is also prospective. We, therefore, hold that at the time of issuing the notice for initiation of suo motu revision the limitation of 36 months was in force. Therefore, the argument of the learned counsel for the Revenue also fails. W.P. allowed. Set aside the notice for initiating suo motu revision.
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2007 (7) TMI 608 - MADHYA PRADESH HIGH COURT
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... ... ..... eir certified copies in proof of the fact that the new industries, to whom they have sold the goods, were not liable to pay entry tax. We find from a reading of some of the notifications of exemption issued under the Act that certificates of eligibility for entry tax and declarations are issued for the purpose of establishing that the goods are exempt from payment of entry tax. Unless, therefore, such eligibility certificates or declarations or copies thereof were produced before the assessing authority, the presumption in sub-section (5) of section 7 of the Act that the petitioner has facilitated the evasion of entry tax on the local goods sold to such registered dealers claiming exemption from entry tax cannot be said to have been rebutted. Accordingly, we hold that the Board of Revenue was right in law in upholding the levy of penalty under section 7(5) of the Act on sales to new industries and manufacturers of tax-free goods. The reference application stands disposed of.
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2007 (7) TMI 607 - ANDHRA PRADESH HIGH COURT
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... ... ..... ot aggrieved of such an order. An excess of Re. 1 was also ordered to be given to him on his approaching the State Government treasury. Therefore, there was no need at any stage for the petitioner to approach the respondents with an application for refund. Therefore, in the present case, section 33A of the Act, in our view, has no application. It transpired after some time that the respondents have neither adjusted the amount nor paid it back to the petitioner and as such, this writ petition has been filed. In these circumstances, we allow the writ petition and direct that the amounts be adjusted or refunded and along with these amounts, the interest shall also be calculated and either adjusted against the claims or refunded within a period of eight weeks from today. If an order of refund is made by the respondents within the time stipulated, the petitioner is at liberty to make an application accordingly for its actual refund. That rule nisi has been made absolute as above.
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2007 (7) TMI 606 - KERALA HIGH COURT
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... ... ..... r the bond and it has no reference or relevance to rule 6(1). Once a bond is executed, as per rule 6(3) such security shall remain in force till the registration certificate continues to be in force and it can be enforced in the event of default of payment of tax by the dealer registered under the Act. A surety is not entitled to question the correctness or otherwise of a direction issued under rule 6(1) to the dealer, when proceedings are initiated against the surety. A proceeding under rule 6(1) is between the sales tax authority and the dealer. Surety of the dealer has no role in the proceedings under rule 6(1). The contention of the appellant that his liability is to be fixed taking into account the liability of the dealer is without substance and it is against rule 6(2) of the Rules. The learned single judge was perfectly justified in dismissing the writ petition. The appellant is not entitled to any relief in this writ appeal. The writ appeal fails and it is dismissed.
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2007 (7) TMI 605 - DELHI HIGH COURT
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... ... ..... so far as the third question is concerned, it is possible, as contended by learned counsel for the assessee, that the dealers may have breached the terms of the contract and sold the chemicals in Delhi and not in the territories allotted to them. If that is the position, then the assessee would, of course, not be obliged to pay Central sales tax on the sale of those goods and as held by the Tribunal in the review/rectification order dated May 10, 1982, the assessee may adduce evidence before the assessing authority to show that the goods were locally sold by the dealers and had neither been transferred to branches outside Delhi nor sold in territories outside Delhi. No further orders are required to be passed in this regard except that the assessee will now appear before the assessing authority on July 23, 2007 for directions and the assessing authority would then fix a schedule for dealing with this contention of the assessee. All the references stand disposed of as above.
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2007 (7) TMI 604 - KERALA HIGH COURT
Whether the dealer who purchases P.V.C. pipes in circumstances in which no sales tax was charged under section 5, is liable to pay tax on the said purchase price under section 5A of the Act, because the sale of PVC pipes is exempt from payment of sales tax by virtue of a notification issued by the State Government in exercise of its power under section 10 of the Act?
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2007 (7) TMI 603 - MADRAS HIGH COURT
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... ... ..... alty or interest payable under this Act shall be deemed to be tax under this Act, for the purposes of collection and recovery and shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under this Act. Since, penalty is taken to be a component of the tax, any challenge against such penalty being imposed on the plaintiff could be by way of a revision under section 33 of the Tamil Nadu General Sales Tax Act, 1959. Though such an alternative remedy is available, the plaintiff had come by way of filing the suits instead of the remedy provided under the Tamil Nadu General Sales Tax Act, 1959. In such circumstances, the lower appellate court has rightly come to the conclusion that the suits are not maintainable and that the civil court has no jurisdiction to try the suits. In such view of the matter, the second appeals are liable to be dismissed and are accordingly dismissed. No costs.
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2007 (7) TMI 602 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... gly, it has to be held that the activation charges within the meaning of proposition laid down in para 92(A) 91(A) of 3 VST would not constitute goods and, therefore, to that extent it cannot be considered as sale . Accordingly, it would not be assessable to sales tax. In view of the above, the writ petition succeeds and the impugned assessment orders annexures P 1 to P 4 and the orders passed by the Revisional Authority, dated November 20, 2002 (P 9), November 20, 2002 (P 10), November 25, 2002 (P 11) and November 25, 2002 (P 12) and also the order dated January 12, 2004 (P 14) passed by the Haryana Tax Tribunal, Chandigarh, are hereby quashed to the extent these orders have included the element of activation charges for the purpose of computing sales tax. The petitioner-company shall approach the respondents for consequential relief of refund of amount which shall be decided by the respondents in accordance with law. The writ petition stands disposed of in the above terms.
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2007 (7) TMI 601 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... AIR 1964 SC 1006 yet we find that there is no explanation for filing the petition after such an unusual delay. Even on merits, the interpretation given by the Division Bench in Bharti Teletech Limited 39 s case (C.W.P. No. 11884 of 2003), sub-rule (2)(d) of rule 28A could not be successfully assailed as respondent No. 1, as a matter, of fact did not communicate expansion of the existing unit and diversification of the same by making fixed capital investment during the operative period. As was the case of Bharti Teletech Limited 39 s case (C.W.P. No. 11884 of 2003) even in the present case it has to be held that it did not fall within the meaning of expression expansion/diversification of industrial unit , therefore, we are of the considered opinion that the Tribunal has taken correct view by disagreeing with the opinion expressed by HLSC. Therefore, the writ petition is liable to be dismissed for the reasons aforementioned. The writ petition fails and the same is dismissed.
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2007 (7) TMI 600 - MADRAS HIGH COURT
Constitutional validity of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 - infringement of articles 301 and 304 of the Constitution - Whether the tax imposed is compensatory in nature or not?
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