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Case Laws
Showing 41 to 60 of 339 Records
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1997 (10) TMI 380 - MADRAS HIGH COURT
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... ... ..... ssor-Joint Commissioner. 39.. As to whether the activity of the assessee-dealers would tantamount to mining or not is a debatable question, as could be seen from our discussion under point No. 1. Such being the case, to say that there is an apparent error, on the face of the order of the predecessor-Joint Commissioner dropping out further proceedings by the successor-Joint Commissioner, so as to invoke the power under section 55 of TNGST Act cannot at all be countenanced. This point is answered accordingly. 40.. In view of our findings on point Nos. 2 and 3, it goes without saying that the orders of the successor-Joint Commissioner in setting aside the Appellate Assistant Commissioner and restoring the order of the assessing officer imposing penalty upon the assessee-dealers cannot at all be sustained. 41.. In fine, all these appeals are allowed the impugned orders of the successor-Joint Commissioner and the assessing officer as well are set aside. No costs. Appeals allowed.
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1997 (10) TMI 379 - ORISSA HIGH COURT
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... ... ..... irected to be withheld. On verification of records, we find that no such opinion has been recorded by the Commissioner. Mere reference to section 14-D of the Act would not suffice because statutory mandate is that the Commissioner must be of the opinion that grant of refund is likely to adversely affect the revenue. Opinion cannot be in vacuum. It has to form part of records. These aspects were highlighted in the case of Habib Umar Sahigira v. Commissioner of Sales Tax, Orissa reported in (1997) 83 CLT 325. It has been fairly conceded by the learned counsel for the Revenue that such opinion has not been recorded by the Commissioner. Order of the Sales Tax Officer cannot be maintained on that score alone. 6.. The impugned order (annexure 1) is set aside. We direct fresh disposal of the application for refund by the Sales Tax Officer within six weeks from today. The writ application is allowed to the extent indicated. No costs. S.C. Datta, J.-I agree. Writ application allowed.
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1997 (10) TMI 378 - ALLAHABAD HIGH COURT
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... ... ..... the industrial house was continuing at the said premises. Moreover, in the given case a business may not own a particular land and building as such selling of land and building cannot form a part of business of an industrial house. Moreover, rule 44(e) does not say anything regarding land and building, it only refers to business. Moreover, goodwill in a given case may or may not form part of a particular business and once bigger industrial unit sells a small unit, the question of goodwill will not arise. Further rule 44(e) also does not mention anything regarding goodwill. 7.. In that view of the matter, the present revision application succeeds and the order of the Tribunal is set aside and accordingly the order passed by the lower authorities are also set aside. The amount, if any, deposited with the authorities on account of turnover of sales should be refunded to the applicant within a period of two months from date. There will be no order as to costs. Petition allowed.
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1997 (10) TMI 377 - ANDHRA PRADESH HIGH COURT
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... ... ..... dmission determined by the licensing authority. 11.. In the instant case the reduction in the seating capacity and the increase in the rates of payment for admission were approved by the licensing authority under the Andhra Pradesh Cinemas (Regulation) Act, 1951. If that is done, the number of seats for the fresh agreement, that is, reduced number of seats on the date of the fresh agreement and the enhanced rate of payment for admission will have to be taken into consideration. In this view of the matter, we find that the order impugned in the writ petition is unsustainable in law, it is accordingly quashed. The second respondent is directed to fix the rates on the basis of the reduction in the seating capacity and the enhancement in the rates of payment for admission. 12.. In the result, the special appeal is dismissed and the writ petition is allowed, but, in the circumstances of the case there shall be no order as to costs. Special appeal dismissed. Writ petition allowed.
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1997 (10) TMI 376 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... it is manifest that the petitioner was not able to show that any business was carried on. Sufficient efforts were made by the Excise and Taxation Officer to make local enquiries and the Taxation Inspector was deputed to verify if the petitioner was carrying on any business. As has been seen, the Taxation Inspector went to the spot in November 1990 but no business was found being conducted by the petitioner at the given place. The Inspector submitted two reports and thereafter the application filed by the petitioner was rejected by the Excise and Taxation Officer. It is also clear that the petitioner was again found to be absent from the place of his business when the Inspector was sent to the spot in June 1994. The books of account were also not produced. In such a situation, there appears no reason to interfere with the orders passed by the taxation authorities, rejecting the application for registration. The petition, therefore, fails and is dismissed. Petition dismissed.
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1997 (10) TMI 375 - ALLAHABAD HIGH COURT
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... ... ..... ds being executed and we leave it open to the Committee to consider when such contention is raised before it by the petitioner. As the Committee failed to consider the vital questions, we have no option but to remit the case back to the Committee for reconsideration. 6.. On these facts, the petition succeeds and is allowed the impugned order dated October 21, 1993, annexure 16 to the writ petition is quashed. The case is sent back to the Divisional Level Committee-respondent No. 2, who will decide the review application afresh in the light of the observations made above within three months from the date a certified copy of this order is produced by the petitioner before the Committee, who undertakes to produce the same within 10 days from today. Until decision on the review application, as aforesaid, the interim order dated January 13, 1994 will remain operative. If the petitioner fails to take steps, as aforesaid, then the stay order will stand discharged. Petition allowed.
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1997 (10) TMI 374 - PATNA HIGH COURT
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... ... ..... l could have been filed but his argument is that when the said order was passed in violation of principle of natural justice, this Court, in exercising its power under articles 226 and 227 of the Constitution, can set aside the same. In our considered opinion, the argument of Mr. Jain is not sustainable in law. 10.. As discussed above, the petitioner in spite of receiving the notice did not appear before the authority on the date fixed for hearing and as such, when the impugned order was passed, the same cannot be challenged on the ground of violation of principle of natural justice. It is now well-settled that the writ court will not allow the aggrieved person to bypass the statutory remedies by entertaining the writ application. Reference, if any, may be made to the case of State of Goa v. Leukoplast (India) Ltd. reported in 1997 105 STC 318 (SC) AIR 1997 SC 1875. 11.. In the result, this writ application is dismissed, however, without any cost. Writ application dismissed.
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1997 (10) TMI 373 - MADRAS HIGH COURT
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... ... ..... on and reject the request of the counsel for transfer. We, now proceed to deal with and dispose of the writ appeals which have been referred to the Full Bench, on merits. 3.. Counsel for the parties agree that the law laid down in Oberoi Associated Hotels Limited v. Commercial Tax Officer 1994 94 STC 594 (Mad.) is the correct law as laid down and found by the honourable Supreme Court. He also respectfully agree with the principle laid down in the said judgment and approve the same. Consequently, this Full Bench is rendered as academic only and no question need be answered and the writ petitions are dismissed. The petitioners in the writ petitions will be at liberty to apply to the State for any relief as granted by the honourable Supreme Court in Civil Appeal Nos. 643-645 of 1995 (Hotel Parisutham Pvt. Ltd. v. Deputy Commercial Tax Officer-I, Tanjore)-decided on July 18, 1996. The writ appeals are allowed accordingly, There will be no order as to costs. Writ appeals allowed.
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1997 (10) TMI 372 - RAJASTHAN TAXATION TRIBUNAL
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... ... ..... no adverse inference can be drawn against the assessee in view of the above conclusion which is a finding of fact. Under the facts and circumstances of this case, the Deputy Commissioner (Appeals) and the learned Sales Tax Tribunal were justified in setting aside the penalty and in my view no question of law arises out of the impugned order. 11.. In Assistant Commercial Taxes Officer v. Raja Glass House 1989 75 STC 417 (Raj), the decision was ex parte as none appeared before the High Court for and on behalf of M/s. Raja Glass House to contest the case and the admission of the dealer was simply relied upon. This decision was greatly relied upon by the department in Laxman Das Saraf v. State of Rajasthan 1996 103 STC 385 (RTT) 1996 19 RTJS 319 and Special Leave Petition (Civil) No. 12806 of 1996 filed against the decision given by this Tribunal has been dismissed by the honourable Supreme Court on July 12, 1996. The application for revision deserve to be dismissed with costs.
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1997 (10) TMI 371 - MADRAS HIGH COURT
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... ... ..... ch course, Mr. K. Elango, learned Government Advocate (Taxes) representing the Revenue has nothing to say, except to leave the same to the discretion of this Court. 9.. In the light of the submissions made by the said learned Senior Counsel appearing for the assessee-dealers and the view expressed by the said learned Government Advocate (Taxes) representing the Revenue, we rather feel that the quantum of penalty, as imposed by the Tribunal fixing it at twelve (12) per cent on the said turnover for the relevant assessment years may be further reduced to six (6) per cent on the turnover effected by the assessee-dealers for the two assessment years 1990-91 and 1991-92. We therefore direct the assessing officer to impose penalty upon the assessee-dealers for the said two assessment years on the turnover effected by them only at six (6) per cent and collect the same accordingly. 10.. Both these tax case (revisions) are thus disposed of. No costs. Petition disposed of accordingly.
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1997 (10) TMI 370 - MADHYA PRADESH HIGH COURT
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... ... ..... is established that there has been substantial compliance of the requirement, the action taken would not be void or illegal. Of course, if there is lack even of substantial compliance, the matter may be different. 5.. In view of the foregoing discussion, we are of the opinion that since in the instant case the order of assessment was passed on 30th September, 1980 which falls within the prescribed period of five years, it cannot be said that the assessment proceedings were barred by time and that the respondent No. 2 committed any error of law in holding accordingly. Since the matter has been remanded by the respondent No. 2 to be decided afresh by respondent No. 1, we refrain from making any observation in regard to the merits of the case. 6.. In the result we find no merit in this petition. It is accordingly dismissed. In the circumstances of the case, there shall be no order as to costs. Outstanding amount of security may be refunded to the petitioner. Petition dismissed.
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1997 (10) TMI 369 - SUPREME COURT
Whether Article 181 or Article 182 of the Limitation Act would apply to the facts and circumstances of the case?
Held that:- With a view to do complete justice between the parties, it appears appropriate to us to direct that the Executing Court shall, while deciding the Executing Application on merits also consider this aspect and return a finding as to when the cause of action accrued to the decree holder and the consider the question as to which Article of the Limitation Act applies to the facts of the case.
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1997 (10) TMI 368 - CEGAT, MUMBAI
Cenvat/Modvat - Inputs ... ... ... ... ..... with or pertaining to the manufacture of finished goods. The Larger Bench also in this context referred to the Calcutta High Court decision in Singh Alloys and Steels Ltd. v. Asstt. Collector of Cen. Excise - 1993 (66) E.L.T. 594 wherein the High Court had held that it does not matter that the goods are used in the machinery or for the purpose of the machinery to be considered as an input for modvat purposes. Therefore in the present case the Polypropelene and HDPE which are used for the purpose of testing plastic extrusion machines to ensure that they are as per the individual rsquo s specification of customers, would fit in as inputs by the wider ambit of the expression ldquo in relation to the manufacture rdquo of the final product as given by the Larger Bench in the above said decision. Applying that ratio, therefore, to the facts of the present case we do not see any reason to interfere with the impugned orders of the Commissioner (Appeals). 6. emsp Appeals are rejected.
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1997 (10) TMI 367 - CEGAT, NEW DELHI
Modvat/Cenvat - Input - Appeal to Appellate Tribunal - Demand - Limitation - Provisional assessment
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1997 (10) TMI 366 - CEGAT, NEW DELHI
Appeal to Appellate Tribunal - Authorisation for filing appeal - Valuation ... ... ... ... ..... holesale price plus isomerisation charges. Buyer bargained for isomerised tubes and was prepared to pay higher price for the same, that is, price inclusive of special charges. The contract was for supply of tubes subjected to isomerisation process. That the quantity of tubes subjected to such process was small has no relevance. In the light of the contract entered into between the parties goods to be supplied were isomerised tubes for a consideration being sum total of ordinary price plus special charges and the process of isomerisation definitely enhanced the marketability of the product. That being so, the higher value would be subjected to duty notwithstanding that the goods were not returned to the factory after being subjected to isomerisation process. In these circumstances, the view taken by the Collector (Appeals) is erroneous. 6. emsp For the reasons indicated above, we set aside the impugned order and allow the appeal. The cross-objection is accordingly disposed of.
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1997 (10) TMI 365 - HIGH COURT OF PUNJAB & HARYANA
Consequence of default in repayment of loan, advance etc. ... ... ... ... ..... failed to get the letter of intent transferred or to execute the conveyance deed. At best, it was stated that if the conveyance deed had been executed, the petitioner may have been able to get the loan. 35. Taking the totality of the circumstances into consideration, the plea of estoppel cannot be sustained. It is, accordingly, rejected. The third question is also answered against the petitioners. 36. It was suggested that the respondent-corporation had misappropriated a large number of sugar bags. Even a prayer for an order in that behalf was made. However, the learned counsel had stated that the petitioner would separately seek its remedy in this behalf. Consequently, this matter need not be examined. 37. No other point has been raised. 38. In view of the above, there is no merit in any of the contentions raised on behalf of the petitioners. Resultantly, the writ petition is dismissed. However, in the circumstances of the case, the parties are left to bear their own costs.
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1997 (10) TMI 360 - SUPREME COURT
Whether or not it was in the public interest to withdraw the exemption notification?
Held that:- Appeal allowed. The High Court should not have permitted or upheld the argument of non-application of mind in the absence of the relative pleading. The only plea in the written arguments, which the High Court permitted, was that public interest to withdraw the exemption notification was not disclosed and that was satisfactorily met by the disclosure in the appellants’ affidavit before the divisional Bench of the proceedings of the Board of Revenue. At this point the argument should have been closed. Thus the judgment under appeal is erroneous and must be reversed.
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1997 (10) TMI 353 - HIGH COURT OF HIMACHAL PRADESH
Company when deemed unable to pay its debts ... ... ... ... ..... raised by learned counsel for the respondent that there is a running account between the parties and for that purpose the remedy of the petitioner is by way of civil suit. It is a settled proposition that the company court while hearing a petition under section 433(e) has a summary jurisdiction. It has no power to assess evidence. The respondent is, thus, unable to show that the contentions being raised by it have any sound basis. From the discussion made above it follows that the respondent is unable to pay its debt and the petition deserves to be admitted. However, in the interest of justice, I deem it proper to direct the respondent to settle the claim of the petitioner. The principal amount is directed to be paid along with upto date interest on or before January 7, 1998, failing which the petition is ordered to be advertised in the Daily Tribune as well as in the Government Gazette of Himachal Pradesh. The case is ordered to be listed thereafter for further proceedings.
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1997 (10) TMI 352 - SUPREME COURT
Scheme of arrangement - respondent submitted to send the matter back to the learned company judge for being heard afresh - Held that:- We are disinclined to do so for the amalgamation has taken effect long back and third party rights have been created. The respondent should have pressed the case it made out in the affidavit before the learned company judge that was the appropriate time to do so. Thus the order of the learned company judge sanctioning the scheme is restored.
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1997 (10) TMI 341 - SUPREME COURT
Whether respondent a registered dealer under the provisions of the Karnataka Sales Tax Act, 1957 is liable to pay purchase tax under the provisions of section 6 of the said Act?
Held that:- Appeal allowed. As it follows that by virtue of section 5(3) of the Central Sales Tax Act, the sale effected by the respondent to Kalbhavi has to be regarded to be in the course of export by virtue of which fish oil was exported to a place outside the State and since this despatch was not pursuant to an intra-State sale or as a result of sale in the course of inter-State trade or commerce, the said sale falls directly within the ambit of section 6 of the Act. Accordingly, the Sales Tax Authorities were justified in levying purchase tax on the respondent and the High Court erred in coming to a contrary view.
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