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Showing 101 to 120 of 555 Records

• 2001 (9) TMI 1087 - WEST BENGAL TAXATION TRIBUNAL
  
  ... ...
  ... ... ..... a fide tax-payer paid the entire tax. But as against this a person who did not make payment of any amount of arrear tax would be getting relief by paying only 38 per cent of tax with interest thereon to settle the dispute. Our Constitution has provided for equality before the law and equal protection of the law. Our fathers of the Constitution intended that the law should be protected equally to all. But here is a case where we find that the retrospectivity of the Ordinance under challenge has been consistently creating classification between the bona fide tax-payers and the persons who are yet to pay taxes. The persons who had paid the taxes will not get any relief whereas the persons who did not make any payment of taxes will get the benefit of tax relief by paying only 38 per cent of the tax and interest. This sort of classification was never intended by the fathers of the Constitution and this classification must be termed as unreasonable and unfair. Application allowed.

  ---

• 2001 (9) TMI 1086 - RAJASTHAN HIGH COURT
  
  ... ...
  ... ... ..... binding nature. Similarly question of discrimination does not arise in following a decision, as if an illegality has come to the notice of this Court, the same cannot be allowed to perpetuate. Be that as it may, I have read the judgment, annexure-R/2. In the said case, the assessee had set up his case for benefit of the Incentive Scheme under heading of new unit before the D.L.S.C. Thus, this case does not advance the case of the respondent. As to whether the respondent-unit is a new unit or not, is purely a question of fact, as such Tribunal should not have permitted to raise such question being raised before the Tax Tribunal for the first time. Thus, I find no substance in the last contention as well advanced by Mr. Pokharna. The contention is rejected. 12.. Consequently, this revision petition is allowed and order of the Rajasthan Tax Board, annexure 5, dated February 22, 1999 is quashed and set aside. The decision of the D.L.S.C., Rajsamand is restored. Petition allowed.

  ---

• 2001 (9) TMI 1085 - RAJASTHAN HIGH COURT
  
  ... ...
  ... ... ..... ilty of not carrying with him in the truck the prescribed declaration form . Thus, there is substance in the contention of Mr. Lodha that in view of the interim order of the apex Court, the decision of this Court in D.P. Metals case 2001 121 STC 311 does not advance the case of the petitioner. It has been kept in abeyance so far as it pertains to clause (a) of sub-section (2) of section 78 particularly in the matter of not carrying the prescribed declaration form, i.e., ST-18A with the truck. 8.. The learned counsel has raised various contentions touching the merits of the appeal. It is not necessary to return any finding or make observation with respect to the merits of this case else it may prejudice the appeal pending before the Deputy Commissioner (Appeals-II), Department of Commercial Taxes, Jaipur. 9.. Considering all the facts and circumstances of the case, the instant case is not found fit for admission. The writ petition is accordingly dismissed. Petition dismissed.

  ---

• 2001 (9) TMI 1084 - MADHYA PRADESH HIGH COURT
  
  ... ...
  ... ... ..... ratio that on the expiry of eligibility period, the State has no authority to cancel the certificate retrospectively. In the present case, the facts are almost identical to the one which were subject-matter of aforementioned two decided cases. 11.. When the petitioner availed of the entire benefit of exemption for a period from September 1, 1976 to April 30, 1981 then the State had no authority in 1984 to cancel such certificate retrospectively. In view of law laid down in Birla Jute case 2000 119 STC 14 by the Supreme Court, even if the State while currency of period had cancelled the certificate even then the cancellation would have been applicable for the period not availed of by the dealer. In other words, it would have its application prospectively, but not retrospectively. 12.. In view of aforesaid discussion, the petition succeeds and is allowed. Impugned order dated February 1, 1995 (annexure P/11) is hereby quashed by writ of certiorari. No costs. Petition allowed.

  ---

• 2001 (9) TMI 1083 - PUNJAB AND HARYANA HIGH COURT
  
  ... ...
  ... ... ..... n behind the rate of 30 per cent on the turnover of arishtams and asavas constitutes good ground for taking those two preparations out from the general class of medicinal preparations to which a lower rate has been applied. (emphasis added). 13.. For the reasons stated above, this appeal is allowed and the judgment of the learned single Judge is set aside. It is declared that the notification dated March 30, 1988 is arbitrary and discriminatory as it creates invidious classification amongst the Here italicised. vehicles on the basis of consideration extraneous to the main object of encouraging the fuel efficient vehicles by granting them relaxation in the payment of general sales tax. However, it is made clear that the appellant shall not be entitled to take any benefit of the declaration of law because the learned Deputy Advocate-General on the basis of the instructions given to him has stated that from April, 2000 sales tax at uniform rate is being charged. Appeal allowed.

  ---

• 2001 (9) TMI 1082 - MADRAS HIGH COURT
  
  ... ...
  ... ... ..... under section 23-A of the Act, suo motu should have granted exemption, when admittedly Arulmigu Dhandayuthapani Temple at Palani is very ancient one and attracts people all over the country and the financial affairs of the Devasthanam are managed by an Executive Officer appointed under section 45 of the Hindu Religious and Charitable Endowments Act, 1959 and the budgeting are subject to Chapter VIII of the Endowments Act. 18.. In this view of the matter, we allow all the writ appeals and set aside the order of the learned single Judge in W.P. Nos. 5752, 5753 and 5754 of 1991 and quash the assessment orders TNTLH and LH No. 00843/86-87, TNTLH and LH No. 00843/87-88 and TNTLH and LH No. 00843/88-89 dated February 28, 1991 passed by the respondent and further direct the respondent to forbear from invoking the provisions of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 insofar as the appellant is concerned. Connected C.M. Ps. are closed. Appeals allowed.

  ---

• 2001 (9) TMI 1081 - MADRAS HIGH COURT
  
  ... ...
  ... ... ..... h Chetty and Sons 1994 92 STC 262, sewing thread does not lose its character as cotton yarn because it is used as sewing thread. 5.. The court held in the decision reported in State of Tamil Nadu v. R.V. Krishniah Chetty and Sons 1990 78 STC 422 (Mad). that sewing thread does not lose its character as cotton yarn and continues to retain its identity and character as cotton yarn notwithstanding the fact that they are sold for being used as sewing thread. The court observed thus In our view, sewing thread is no different from cotton yarn and they are one and the same commodity.... 6.. The fact that the assessee adds colour to the yarn by itself does not make it any less cotton yarn. The Tribunal was wholly in error in holding that sewing thread is not cotton yarn and that the assessee can be subjected to tax by treating such sewing thread as not being declared goods. The impugned order of the Tribunal is, therefore, set aside and the writ petition is allowed. Petition allowed.

  ---

• 2001 (9) TMI 1080 - MADRAS HIGH COURT
  
  ... ...
  ... ... ..... under the works contract. There is no scope of determining the actual value of the goods transferred under such contract in cases where option has been exercised under section 7-C. 19.. While it may be convenient to the Revenue to treat the value of the works contract as the turnover of the dealer and even regard it as taxable turnover the limits of the legislative competence of the State Legislature render any such exercise wholly impermissible. In the absence of any determination of taxable turnover, no tax under the Additional Sales Tax Act can be levied. The claim for additional sales tax by treating the contract value as the taxable turnover is not permissible under the provisions of either the TNGST Act or the Additional Sales Tax Act. 20.. The demand for payment of additional tax on the contract value was therefore not a payment which the Tribunal should have upheld. The impugned order of the Tribunal is set aside. The writ petition is allowed. Writ petition allowed.

  ---

• 2001 (9) TMI 1079 - MADRAS HIGH COURT
  
  ... ...
  ... ... ..... e, without going into the merits of the case, the respondent is directed to serve the B-6 notices issued under section 26 of the Tamil Nadu General Sales Tax Act, 1959, to all the petitioners, within a period of 15 days from the date of receipt of a copy of this order, so as to enable them to prefer revision petitions. The petitioners are at liberty to file revision petitions before the revisional authority under section 33 of the Tamil Nadu General Sales Tax Act, 1959, within the period of limitation namely., 30 days from the date of service of the impugned notice on each of the petitioners, and the petitioners are also free to apply for stay of the B-6 notices before the revisional authority. Till such time, the impugned notices shall not be given effect to, if not already been given effect to, as on today. With the above directions, all the writ petitions are disposed of. No costs. Consequently, all the connected W.M.Ps. are closed. Writ petitions disposed of accordingly.

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• 2001 (9) TMI 1078 - SUPREME COURT
  
  ... ...
  ... ... ..... n, (1997-1)115 P.L.R. 233 (S.C.)fs. In these two cases, the cheque in question had been dishonoured because of insufficiency of funds or the amount exceeded the arrangement made with the Bank and in Electronics Trade and Technology Development Corpn. Ltd (supra), the cheque had not been honoured because of the direction from the drawer regarding stop payment. In fact, a plain reading of Section 138 of the Act makes it crystal clear that unless the conditions precedent mentioned therein are satisfied, the said penal provision cannot be attracted. In this view of the matter and on the admitted facts, as referred to in paragraph 5 of the impugned judgment, we have no hesitation in coming to the conclusion that the High Court committed error in relying upon the judgment of this Court in Modi Cements (supra) and refusing to quash the criminal proceeding. We, accordingly, set aside the impugned judgment of the High Court, quash the criminal proceeding and allow the criminal appeal.

  ---

• 2001 (9) TMI 1077 - SUPREME COURT
  

  Whether the preparation of the electoral roll for electing members to the managing committee of a specified society under the provisions of the Act and rules framed thereunder is an intermediate stage in the process of election?

  If the answer to the first question is in the affirmative, whether the High Court should interfere with the preparation of an electoral roll in a petition under Art.226 of the Constitution or decline to interfere in the matter leaving the parties to get the matter adjudicated by the tribunal by filing an election petition after declaration of result of the election?

  Held that:- Appeal dismissed. We are in agreement with the view taken by the High Court that the appellant having an alternative remedy, the writ petition deserved dismissal.

  Preparation of the electoral roll is being an intermediate stage in the process of election of the managing committee of a specified society and the election process having been set in motion, it is well settled that the High Court should not stay the continuation of the election process even though there may be some alleged illegality or breach of rules while preparing the electoral roll. It is not disputed that the election in question has already been held and the result thereof has been stayed by an order of this Court, and once the result of the election is declared, it would be open to the appellant to challenge the election of returned candidate, if aggrieved, by means of an election petition before the election tribunal.

  ---

• 2001 (9) TMI 1075 - SUPREME COURT
  

  Where a Muslim woman had been divorced by her husband and paid her mahr, would it indemnify the husband from his obligation under the provisions of Section 125 CrPC?

  Whether the amount of mahr constitutes a reasonable alternative to the maintenance order?

  Held that:- Mahr is more closely connected with marriage than with divorce though mahr or a significant portion of it, is usually payable at the time the marriage is dissolved, whether by death or divorce. This fact is relevant in the context of Section 125 CrPC even if it is not relevant in the context of Section 127(3)(b) CrPC. Therefore, this Court held that it is a sum payable on divorce within the meaning of Section 127(3)(b) CrPC and held that mahr is such a sum which cannot ipso facto absolve the husbands liability under the Act.

  Muslim husband is liable to make reasonable and fair provision for the future of the divorced wife which obviously includes her maintenance as well. Such a reasonable and fair provision extending beyond the iddat period must be made by the husband within the iddat period in terms of Section 3(1)(a) of the Act.

  Liability of Muslim husband to his divorced wife arising under Section 3(1)(a) of the Act to pay maintenance is not confined to iddat period.

  A divorced Muslim woman who has not remarried and who is not able to maintain herself after iddat period can proceed as provided under Section 4 of the Act against her relatives who are liable to maintain her in proportion to the properties which they inherit on her death according to Muslim law from such divorced woman including her children and parents. If any of the relatives being unable to pay maintenance, the Magistrate may direct the State Wakf Board established under the Act to pay such maintenance.The provisions of the Act do not offend Articles 14, 15 and 21 of the Constitution of India.

  ---

• 2001 (9) TMI 1074 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,
  

  Valuation - Job Work - Settlement of case - Immunities

  
  
  ... ...
  ... ... ..... 49.05 12624 1221 133814.40 10683.75 144498.15 26009.67 1998-99 RSP 964 48200 0 0 10218.40 0 10218.40 1839.31 Rate of duty 5 adv. is adopted as the aggregate value of clearances is with in Rs. 100 lakhs 0.00 0.00 0.00 IAP 1690 84500 1055 42200 17914.00 9231.25 27145.25 4886.15 0 0 0.00 0 0.00 0.00 RSC 2860 143000 0 0 30316.00 0 30316.00 5456.88 0 0 0.00 0 0.00 0.00 RE 2551 127550 13 520 27040.60 113.75 27154.35 4887.78 8065 1068 85489.00 9345 94834.00 4741.70 1999-2000 RSP 780 39000 0 0 8268.00 0 8268.00 1488.24 Rate of duty 5 adv. is adopted as the aggregate value of clearances is with in Rs. 100 lakhs 0.00 0.00 0.00 IAP 1495 74750 791 31640 15847.00 6921.25 22768.25 4098.29 0 0 0.00 0 0.00 0.00 RSC 3260 163000 0 0 34556.00 0 34556.00 6220.08 0 0 0.00 0 0.00 0.00 RE 3358 167900 238 9520 35594.80 2082.5 37677.30 6781.91 8893 1029 94265.80 9003.75 103269.55 5163.48 Total 428228.5 51327.67 Note Cost of one 50 kg bag adopted is Rs. 10.60 Cost of one 40 kg bag adopted is Rs. 8.75

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• 2001 (9) TMI 1073 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,
  

  Settlement of case - Immunities - Cenvat/Modvat - Capital goods - EXIM - EPCG

  
  
  ... ...
  ... ... ..... plicable CENVAT Rules to enable him to take Cenvat credit equivalent to such (CVD) portion amount that would be paid by him now. 22. emsp Yet another prayer of the applicant is that DGFT/EPCG Cell (Customs Department) be directed to release ldquo Bond rdquo executed by the applicant. 23. emsp The applicant has admitted the entire duty liability of Rs. 11,72,566 The applicant shall pay the balance amount of duty of Rs. 32,597/- (11,72,566 - 11,39,969 already paid pursuant to the interim order dated 19-3-2001 ) within 30 days from the date of receipt of this order u/s. 127C(7) of Customs Act, 1962, EPCG Cell (Customs Department) is directed to release the Bond executed by the applicant as and when the said balance amount of duty is paid by the Applicant if the said Bond is related to the case settled by the Commission. 24. emsp This order of settlement shall be void if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts.

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• 2001 (9) TMI 1072 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,
  

  Importer - Redemption of goods - Duty liability - Baggage - Settlement of case - Immunities

  
  
  ... ...
  ... ... ..... ted from the sale proceeds of Rs. 15,83,355/- already realized by the Revenue. 3. Since the goods have been sold at a price lesser than the CIF value, there is no fine leviable. Even otherwise, in view of the full and true disclosure made, we grant immunity from payment of fine in lieu of confiscation and interest in terms of sub-section (1) of Section 127H of the Act. 4. However, taking into account the fact that this was a clear case of brazen attempt at clearance without payment of duty and smuggling, a penalty of Rs. 25,000/- is imposed under Section 112(b)(v) of the Customs Act, 1962 and immunity is given in excess thereof in terms of Section 127H, ibid. 5. Immunity from prosecution under Customs Act, 1962 is also given in terms of Section 127H of the Customs Act. 6. The settlement shall become void if it is subsequently found that the settlement has been obtained by fraudulent means. Attention of the applicant is also drawn to sub-section (3) of Section 127H of the Act.

  ---

• 2001 (9) TMI 1071 - CEGAT, MUMBAI
  

  Stay/Dispensation of pre-deposit - Demand - Reversal of credit

  
  
  ... ...
  ... ... ..... is represented duty have at this stage to be accepted. Rule 57CC does not describe the amount required to be deposited as duty. The Board has itself clarified through Trade Notice (70/96, dated 14-10-96 of the Mumbai-I Commissioner, being an example) that the amount reversed under Rule 57CC ldquo is not by way of payment of excise duty rdquo and that the amount cannot be taken as credit by user of exempted goods. The amount is not identifiable as a duty in terms of provision of Central Excise Tariff Act. It has nothing to do with any rates of duty applicable to any of the headings in the tariff. 4. emsp Further, the applicant has not in its invoice described the amount as representing duty. It had specifically used the words ldquo Modvat reversal under Rule 57CC rdquo . Prima facie therefore the amount does not represent duty to which the provision of Section 11D will apply. 5. emsp Accordingly we waive deposit of the duty demanded and penalty imposed and stay their recovery.

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• 2001 (9) TMI 1070 - CEGAT, MUMBAI
  

  Modvat on capital goods

  
  
  ... ...
  ... ... ..... he Commissioner (Appeals) was that this did not participate directly in the process of manufacture. In paragraph 38 of the Tribunal judgment in the case of Jawahar Mills Ltd. v. CCE, Coimbatore, cited supra, this contention is held to be contrary to the Supreme Court judgment in the case of Indian Farmers Fertilisers Cooperative Ltd. v. Collector - 1996 (86) E.L.T. 177. 6. emsp As regards the Cardan Shaft the Commissioner (Appeals) has not given any finding. Since it connects the drive to a machine it is a part of the plant and is eligible. The Roller Table Distribution Board performs the function of distribution of power. In that respect it is identical to LTSS Panel and therefore benefit from the judgment of the Tribunal in the case of Jawahar Mills Ltd. v. CCE, Coimbatore will be available. 7. emsp In the result I find that the benefit of Rule 57Q was available to all these disputed items. 8. emsp The appeals are allowed with consequential relief, if any, according to law.

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• 2001 (9) TMI 1069 - SC ORDER
  

  Appeal to Supreme Court

  
  
  ... ...
  ... ... ..... . The appeal filed against the same by the respondent was withdrawn by it. This being so, there can be no occasion for the appellant to file an appeal challenging here for the first time the correctness of the order dated 25th September, 1997 of the Commissioner. These appeals are, accordingly, dismissed.

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• 2001 (9) TMI 1068 - CEGAT, KOLKATA
  
  ... ...
  ... ... ..... the truck and took us to the place of loading..... rdquo 7.1 emsp The extracts of the above statements of various persons as reproduced above show that the name of Shri Sunil Ghosh had been taken by all these persons based upon the information given to them by a third person. Nobody has said that they have direct information about Shri Sunil Ghosh being the owner of the goods. As rightly argued by Shri K.P. Dey, learned Advocate for the appellant that such statements which, in turn, are based upon the information given by the other person, would come in the category of hearsay evidence. There is no corroboration come from any independent source. Such hearsay evidence is a weak evidence for holding the appellant guilty in the absence of any independent corroborative evidence. As such, by extending the benefit of doubt, I set aside the imposition of personal penalty of Rs. 3.00 lakhs (Rupees three lakhs) upon the appellant and allow the appeal with consequential reliefs to him.

  ---

• 2001 (9) TMI 1067 - SUPREME COURT
  

  Appointment of custodian - belated payments - Held that:- In the special circumstances of the case where a sum of Rs. 90,48,631 was paid without much ado and thereafter a further sum of Rs. 48,73,865 on 12th December, 1996 was paid pursuant to the order dated 5th November, 1996, it will be in fitness of things that there should be some concession in the rate of interest. The Special Court gave a concession of 4 per cent by reducing the rate of interest from 24 per cent to 20 per cent. The rate of interest should further be reduced to 18 per cent, especially because we are not deciding the question as to whether the payment of Rs. 90,48,631 which was made in December 1994, was first to be adjusted against the principal or not. Without going into the correctness of the conclusion of the Special Court that the same was to be adjusted first toward interest and not against the principal, we feel that ends of justice will be met by varying the decision of the Special Court to a limited extent, namely, reducing the rate of interest to 18 per cent.

  ---

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