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Showing 21 to 40 of 225 Records
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1986 (12) TMI 369 - SUPREME COURT
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... ... ..... ed thrice before by tampering the record. The person who did it was an employee of the Corporation. It speaks of a sorry state of affairs and though there is no distinction between comment and a finding and there is no legal basis for such a comment, we substitute the observations made by the aforesaid observa- tions as herein. This Court cannot be oblivious that there has been a steady decline of public standards or public morals and public morale. It is necessary to cleanse public life in this country along with or even before cleaning the physical atmosphere. The pollution in our values and standards is an equally grave menace as the pollution of the environment. Where such situations cry out the Courts should not and cannot remain mute and dumb. In that view of the matter, we dispose of the two ap- peals and application for adducing additional evidence with the observations made aforesaid. In the facts and circum- stances of this case, there will be no order as to costs.
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1986 (12) TMI 368 - SUPREME COURT
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... ... ..... ly enjoyed and whether or not the premises in question can be so enjoyed does not depend merely because that a portion cannot be locked up independently or separately. In that view of the matter, having regard to the nature of the user, we are of the opinion that the High Court was right. Therefore while we affirm the decision of the High Court, in terms of the observations made by this Court in Busching Schmitz Private Ltd. v. P.T. Menghani and Anr., (supra), we direct that the appellant if he so wants or desires can make arrangements for separation of the two units and to this the respondent-tenant would not be entitled to take any objection. This, however, will not prevent the appellant to seek eviction by other provisions of the Act or by any other appropriate legal proceeding if he is otherwise entitled to. In the premises this appeal fails with the aforesaid observations. In the facts and in the circumstances of this case, the parties will pay and bear their own costs.
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1986 (12) TMI 367 - SUPREME COURT
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... ... ..... foreign country. Ordinarily, the sponsoring social or child welfare agency in the foreign country would honour the bond in case the condition of the bond is broken, because, obviously if it fails to do so, no recognised placement agency in India would in future deal with it and moreover the name of such foreign social or child welfare agency would be liable to be deleted from the list of foreign social or child welfare agencies which are recognised as sponsoring agencies for the purpose of adoption. These were the only points raised for our consideration in the applications made on behalf of various social and child welfare agencies. We have dealt with these points in some detail and we hope and trust that the clarifications given by us will go a long way towards reducing the delay in the procedure to be followed in giving a child in adoption to a foreigner and will also at the same time protect and safeguard the interest of the child by preventing any possibility of abuse.
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1986 (12) TMI 366 - SUPREME COURT
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... ... ..... date of the coming into force of the rule, are excluded from appointment to the Punjab Civil Service (Judicial Branch). The expression 'joined or joins' must be given a reasonable interpretation in the context of the situation and we think that our interpretation does not strain the language or attributes unreasonableness to the rule-making authority. In that view, the petitioner cannot be said to be ineligible for appointment." The view expressed by the High Court has received the imprimatur of the Court in K.C. Arora's case. That appears to be the present trend. In the result, the petitions must succeed and are allowed with costs. The impugned notification dated June 22, 1984 issued by the State Government of Haryana purporting to amend r.6(b) of the Punjab Service of Engineers, Class I, Public Works Department (Irrigation Branch) Rules, 1964 with retrospective effect from July 10, 1964 is declared to be ultra vires the State Government. Petitions allowed.
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1986 (12) TMI 365 - SUPREME COURT
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... ... ..... further deforestation. The Central Government has not granted approval. If the State Government is of the opinion that it is not a case where the State Government should seek approval of the Central Government, the State Government cannot apparently seek such approval in a matter in respect of, in our opinion, which it has come to the conclusion that no renewal should be granted. In that view of the matter and the scheme of the Act, in our opinion, the respondents were fight and the appellants were wrong. All interpretations must sub-serve and help implementation of the intention of the Act. This interpretation, in our opinion, will sub-serve the predominant purpose of the Act. In that view of the matter, we are unable to sustain the submissions urged in support of these appeals. The appeals therefore fail and are accordingly dismissed. In view of the facts and circumstances of these appeals, however, we direct the parties to pay and bear their own costs. Appeals dismissed.
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1986 (12) TMI 364 - KERALA HIGH COURT
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... ... ..... al Ltd. s case 1981 47 STC 73 (Ker) requires reconsideration. Having bestowed our anxious thought in the matter, we are of the view that the decision of this Court in Carborundum Universal Ltd. s case 1981 47 STC 73 is in accord with the principles laid down by the Supreme Court in Raipur Manufacturing Co. Ltd. s case 1967 19 STC 1 and the Burmah Shell Oil Storage and Distributing Co. s case 1973 31 STC 426, and so, in our view, reconsideration of the decision of the Carborundum Universal Ltd. s case 1981 47 STC 73 (Ker) is not warranted. In the light of the above, we hold that the Appellate Tribunal was justified in these cases in holding that the respondents (assessees) are entitled to exemption for the turnover relating to the discarded items like gunnies, cashew shells, empty tins, etc. The decisions rendered by the Appellate Tribunal in all these cases do not call for any interference. These revisions are without merit. They are dismissed. No costs. Petitions dismissed.
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1986 (12) TMI 363 - MADHYA PRADESH HIGH COURT
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... ... ..... ver in relation to any period means that part of the dealers turnover for such period which remains after deducting therefrom (i) sale price of goods declared tax-free under section 10 or 12 and (ii) sale price of goods mentioned in Parts II to VI of the Second Schedule which are in the nature of tax-paid goods in the hands of such dealers. Obviously, the truck chassis was tax-paid goods and when it was resold the assessee is entitled to deduct the price of the chassis from the taxable turnover. Under the circumstances, only the cost of building wooden body amounting to Rs. 6,255.41 with depreciation alone is liable to be included in the taxable turnover. As such, the second question is answered by saying that exemption under section 2(r)(ii) is available on the value of the motor chassis purchased from the registered dealer and the value of the body can be bifurcated. 4.. The reference is answered accordingly. Parties to bear their own costs. Reference answered accordingly.
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1986 (12) TMI 362 - ORISSA HIGH COURT
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... ... ..... should be taxed under the Act, the requirement should have carefully examined and clear finding to that effect should have been given. Where the claim of the assessee cannot be thrown out to be completely unreasonable and the assessing authorities have not taken care to make an enquiry to find out the necessary ingredients to take the article out of the purview of mill-made cloth, the dispute is to be resolved in favour of the assessee since in a taxing statute in case of doubt the same is to be resolved in favour of the assessee. 7.. In view of the discussion as above, mere finding of addition of chumki and embroidery to sarees would not take the same out of the purview of mill-made cloth. Similarly, addition of jhallar to bed-sheets would not exclude the article to be mill-made cloth. 8.. In the result, the answers are given in favour of the assessee in the peculiar facts and circumstances of this case. No costs. H.L. AGRAWAL, C.J.-I agree. Reference answered accordingly.
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1986 (12) TMI 361 - ORISSA HIGH COURT
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... ... ..... by 5 per cent only cannot be said to be without any nexus when that aspect of the matter is also not challenged. Reputation and the length of period of business would be sufficient nexus in the peculiar circumstances of this case, although, the assessing officer would have done well in taking into account the turnovers of the previous years, for the purpose of estimation. 6.. In the result, the answer is to be given in favour of the department to the effect that in the facts and circumstances of the case, the Tribunal was not correct in reducing the assessment to the returned figures.. When there is a guess-work, the Member of the Sales Tax Tribunal on the basis of the materials available would have himself estimated the turnover and remand of the case to the assessing officer was not necessary to give further opportunity to the dealer to cross-examine the witnesses and to examine the seized accounts. No costs. H.L. AGRAWAL, C.J.-I agree. Reference answered in the negative.
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1986 (12) TMI 360 - BOMBAY HIGH COURT
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... ... ..... e petitioners. The eligibility certificate granted in favour of the petitioners unit, which covers different activities, would hereafter stand restricted only to the extent of the activity of refining washed cotton seed oil into refined cotton seed oil and activities not covered by the definition of edible oil unit . For the rest of the activities, the petitioners eligibility certificate shall stand surrendered. If the authorities so desire they may accept the surrendering of the entire eligibility certificate and issue fresh eligibility certificate and fresh entitlement only in so far as the activity of conversion of washed cotton seed oil into refined cotton seed oil is concerned, and activities not covered by the definition of edible oil unit . 12.. In the result, the Writ Petition No. 1280 of 1986 is partly allowed. Rule is made partly absolute as per the above directions. In the circumstances of the case there shall be no order as to costs. Writ petition partly allowed.
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1986 (12) TMI 359 - ORISSA HIGH COURT
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... ... ..... efforts before the assessments were completed, it was held that sufficient explanation had been placed before the appellate authorities as to why those documents could not be brought to the record before the assessments were completed and, therefore, the same should have been accepted. On such finding, it was held that in the facts and circumstances of the case, the assessee having given sufficient explanation in the matter of furnishing the declarations in form C for the first time before the first appellate authority, the same should have been acted upon. 6.. In view of the aforesaid decision of this Court, the Member, Additional Sales Tax Tribunal was not correct in not considering the receipt of the declarations in form C in the absence of a petition by the dealer explaining the cause of his inability to furnish the declaration. 7.. In the result, the references are answered in favour of the assessee. No costs. H.L. AGRAWAL, C.J.-I agree. Reference answered accordingly.
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1986 (12) TMI 358 - ORISSA HIGH COURT
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... ... ..... rted to be withdrawn before the expiry of the said period and the action of withdrawal was held to be invalid being hit by the doctrine of promissory estoppel. I therefore need not enter into any discussion about application of this principle to the facts of present case. In my considered opinion, the petitioner is similarly entitled to claim the protection of this principle of estoppel as he might have been attracted by the tax-holiday offered by the State Government to set up an industrial unit in the State of Orissa with a hope that he might market the finished products even outside the State to get a better price. If this facility is suddenly withdrawn by changing the policy, it would upset an entrepreneur and the rule of law will prohibit the same. 12.. I would accordingly allow the writ application and quash the additional demand raised in annexure 1, but would make no order as to costs. B.K. BEHERA, J.-I agree with my Lord, the Chief Justice. Writ application allowed.
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1986 (12) TMI 357 - KERALA HIGH COURT
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... ... ..... old that the reasoning and conclusion of the Appellate Tribunal, to hold that the purchases made by the assessee from the Cashew Corporation of India Limited are not in the course of import, and so the exemption under section 5(2) of the Central Sales Tax Act is not available, is not in accordance with law. We set aside the orders passed by the Appellate Tribunal in these revisions and remit the matter to the Appellate Tribunal for a proper consideration, according to law, and in the light of the various decisions referred to in this judgment. The tax revision cases are allowed. There shall, however, be no order as to costs. 15.. The appeals, T.A. Nos. 713 and 1020 of 1975 and other connected appeals, are posted before the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, for appearance of parties, on 5th January, 1987. The Appellate Tribunal shall dispose of the appeals, as expeditiously as possible, at any rate, on or before 28th February, 1987. Petitions allowed.
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1986 (12) TMI 356 - ORISSA HIGH COURT
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... ... ..... rtment reopened the assessment on the ground that the dealer was liable to pay a higher rate of tax, namely, 8 per cent under entry No. 60 of the list of taxable goods. The Tribunal having held that the commodity is liable to tax at 5 per cent under entry 67, this reference has been made. 3.. This question has been answered by us in S.J.C. No. 29 of 1979 (Singer Sewing Machine Co. v. State of Orissa) 1987 65 STC 86 on 3rd December, 1986, against the department, which covered entry No. 67, the rate of sales tax would be only 5 per cent. Both these cases we heard together, as the only difference in these cases is the two assessment years of 1973-74 and 1974-75. 4.. In that view of the matter, we need not discuss in detail in these two references and the decision by the Tribunal was right in holding that the sewing machines and its spare parts were not covered under item 60 of the taxable goods. 5.. The references are answered accordingly. Reference answered in the affirmative.
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1986 (12) TMI 355 - KERALA HIGH COURT
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... ... ..... d in the notification any words of limitation, delimiting its scope and applicability to persons who are owners in the strict sense of the term. 5.. Counsel for the Revenue apprehended that there was a likelihood of both the owner and the lessee separately claiming exemption upto the limit prescribed. We do not find any justification for this apprehension. The total amount of concession granted to a unit is limited to 90 per cent of the cumulative gross of the fixed capital investment of the unit, as per the second proviso to the notification. There is, therefore, no scope for the cumulative exemption granted in respect of those running the unit exceeding this amount. 6.. There is no dispute that the assessee was a person running the oil-mill as lessee, or that the goods sold by him in regard to which exemption was claimed were not produced in the oil-mill. If so there is no merit in the contentions raised by the Revenue. We dismiss the tax revision case. Petition dismissed.
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1986 (12) TMI 354 - ANDHRA PRADESH HIGH COURT
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... ... ..... 6, as follows Cosmetics and toilet preparations, namely, face powders, talcum powders, hair tonics, hair oils, hair lotions, face creams and snows, pomades, depilatories, tooth-powders, tooth-pastes and tooth-brushes. The tooth-pastes and tooth-brushes are liable to single point tax from 1st September, 1976 only and prior to that falls under general goods. For the reasons stated above, the decision of this Court dated 2nd August, 1978 in T.R.C. Nos. 37, 45 and 49 of 1978 is overruled. We hold that the goods tooth-paste and tooth-brushes are not covered by the entry 36 as it stood prior to its amendment by the A.P. General Sales Tax (Second Amendment) Act (49 of 1976) with effect from 1st September, 1976 and the levy of tax at the point of first sale in the State in respect of those goods is illegal and invalid. Both the writ petitions are accordingly allowed. But in the circumstances there shall be no order as to costs. Advocate s fee Rs. 250 in each. Writ Petitions allowed.
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1986 (12) TMI 353 - ORISSA HIGH COURT
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... ... ..... ies after separating the chopa from dhania and to sell the same. This operation was manually done. On this ground the Tribunal rejected the plea of the department that after separating the chopa from dhania the commodity ceased to be dhania, but it was kernel. 3. On examining the facts of the case, it is difficult to accept the contention of Mr. Patnaik, the learned standing counsel for the department, that by applying the process of separating the chopa from dhania, the nature of the commodity was changed. There was no material change in the nature of the commodity which could deprive the dealer from the benefit of purchasing the same on declarations for resale under the certificate of registration. 4.. We, therefore, find no merit in this reference and the answer to the question referred by the Tribunal must go against the petitioner and in favour of the dealer. In the circumstances, we shall leave the parties to bear their own costs. Reference answered in the affirmative.
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1986 (12) TMI 352 - PATNA HIGH COURT
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... ... ..... ppears that it is of importance that in the matter of issuing and publishing notifications which are now issued in Hindi, and it may be noted that it is only that Hindi version of the Gazette that is available to the general public, great care should be taken and the people concerned with making these notifications should have taken greater care in having them published in Hindi. Thus, all the submissions advanced by the learned counsel for the respondents fail as being without any substance. 40.. In the result, all the three writ cases are allowed and the impugned annexures-annexure 5 and 5(1) of C.W.J.C. No. 2725 of 1984, annexures 5 and 5-A of C.W.J.C. No. 5637 of 1985 and annexure 4 of C.W.J.C. No. 1918 of 1984 are quashed only in so far as they relate to wheat bran (chokar). 41.. However, in the facts and circumstances of the case, there will be no order as to costs. (Lines have been underlined by me for emphasis). S.S. SANDHAWALIA, C.J.-I agree. Writ petitions allowed.
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1986 (12) TMI 351 - KERALA HIGH COURT
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... ... ..... pinion between the two cases of Ganesh Prasad Dixit 1969 24 STC 343 (SC) and Pio Food Packers 1980 46 STC 63 (SC) and that they were bound to follow the later decision. 9.. In the other decision, the Madras High Court held on a consideration of section 7A(1)(a) of the Tamil Nadu Act that the clause cannot be invoked when the contractor used the goods in the construction of immovable property, namely, buildings, as the very condition for the applicability of the section, namely, consumption in the manufacture of other goods was not satisfied. The Madras High Court also held that there was no disposal of the goods in any manner other than by way of sale inasmuch as there was no transfer of the goods to any other person. 10.. We, therefore, hold that the purchase of materials by the assesseecontractor for use in the construction/repair of sea walls is not liable to tax under section 5A. 11.. We dismiss the revision cases. There will be no order as to costs. Petitions dismissed.
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1986 (12) TMI 350 - ORISSA HIGH COURT
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... ... ..... iew of the matter, the question of law referred by the Tribunal has got to be answered in the affirmative against the petitioner and in favour of the opposite party. 10.. Before concluding the matter, however, we must indicate yet another aspect of the matter which, although does not appear to have been canvassed before the assessing authorities, is equally relevant. The liability of the transferee of the business of a dealer to pay any tax under the Act arises only if the amount in question or any part thereof remains unpaid at the time of transfer. There is no material to show as to whether any assessment order was passed against M/s. Orissa Modern Emporium or, for the matter of that, any demand was raised. Rather, from the facts stated it appears that the assessment proceedings were started right against the opposite party, the successor of the registered dealer. In the circumstances, we make no order as to costs of these references. Reference answered in the affirmative.
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