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Case Laws
Showing 21 to 40 of 78 Records
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1969 (12) TMI 100
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... ... ..... e part of a vehicle and the learned counsel, therefore, can derive no assistance from that case. This being the situation the assessment order impugned in this petition suffers clearly from a patent illegality, based as it is upon the notification of 1st June, 1963, as amended by the notification of 18th June, 1965. The assessment order is, therefore, liable to be quashed by a writ of certiorari. As the petition succeeds on this ground, it is not necessary to adjudicate upon the third contention of the learned counsel for the petitioner that the impugned notification is ultra vires being beyond the scope of section 3-A of the Act. We, therefore, express no opinion on that point. In the result, the petition succeeds and is allowed. A writ of certiorari shall issue to quash the assessment order of 29th January, 1969, relating to the assessment year 1967-68, a copy whereof has been annexed to the petition as annexure 7. The petitioner is entitled to its costs. Petition allowed.
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1969 (12) TMI 99
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... ... ..... he same entry as mill-stores . We had occasion to consider the expression millstores and hardware in Commissioner of Sales Tax v. Aftab Husain 1970 25 S.T.C. 471. and we pointed out that the expression referred to commodities belonging to allied trades, that while mill-stores consisted of items such as small tools and spare parts of machinery, hardware referred ordinarily to items made of base metal consisting of building materials such as nuts, bolts, hinges, rivets, latches etc. Upon these considerations, the word hardware , we think, cannot refer to kitchen-knives and penknives. In our opinion, the notification dated 5th April, 1961, is not attracted at all. Kitchen-knives and penknives should be taxed at the general rate of 2 per cent. levied under section 3 of the U.P. Sales Tax Act. We answer the question referred accordingly. The assessee is entitled to its costs, which we assess at Rs. 100. Counsel s fee is assessed in the same figure. Reference answered accordingly.
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1969 (12) TMI 98
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... ... ..... Churi, therefore, would mean churi as such and not only one ingredient of it, namely, gram chhilka. It is conceded on behalf of the firm that if gram chhilka does not fall within the ambit of items Nos. 15 and 54 and proviso (12) above-mentioned, it would be liable to sales tax at the rate of 6 paise in a rupee. We would, therefore, answer question No. (2) posed by Pandit, J., by stating that if gram chhilka is not covered by either of the two items, it would be liable to sales tax at the rate of 6 per cent., i.e., at the rate applicable to commodities other than foodgrains. In view of our answer to question No. (1) posed by P.C. Pandit. J., the petition succeeds. The impugned order is quashed to the extent that it taxes gram chhilka and the respondents are directed to refund the amount of sales tax, if any, recovered by them from the firm on such sales for the assessment year 1967-68. The firm shall also have its costs of the petition. MAHAJAN, J.-I agree. Petition allowed.
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1969 (12) TMI 97
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... ... ..... and providing other contemporaneous assistance for the production of the picture cannot make the contract of service entered into one of sale. No element of sale is involved, because there is nothing for the assessee to sell to the producer. The assessee is only a catalyst between the producer and the finished product and is a person who took all the necessary steps to see that the film in Hindi version as contemplated has been produced in accordance with the terms of the agreement. The Tribunal, in our view, came to the right conclusion that in essence the agreement in question reflected only a service agreement between the parties. It is common ground that the agreement is genuine. In these circumstances, we are unable to agree with the contention of the learned Assistant Government Pleader that the agreement in question effectively projects a sale within the meaning of section 2 of the Madras General Sales Tax Act. The tax case fails and is dismissed. Petition dismissed.
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1969 (12) TMI 96
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... ... ..... es tax legislation if the goods to which some labour is applied remain essentially the same commercial commodity, it cannot be said that the final product is the result of manufacture. The principle that emerges from the perusal of various authorities cited above is that in answering a question like the one before us, the essential thing to be kept in mind is to see if as a result of any process including a process of manufacture, the article concerned becomes commercially a different commodity. If the process of manufacture of vanaspati cannot be said to bring about such a change, we see no reason why the mechanical process of twisting should change the nature of yarn. For all these reasons, we answer the question in the affirmative against the department and in favour of the assessee. The assessee is entitled to his costs which we assess at Rs. 100. The fee of the learned counsel for the department is also assessed at the same figure. Reference answered in the affirmative.
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1969 (12) TMI 95
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... ... ..... les turnover are accepted as correct and supported by vouchers, it is not open to an authority to reject the accounts unless he finds that those accounts are defective in one or more ascertained particulars, such as, certain sales being not vouched for and noted in the accounts. In other words, once such accounts are accepted, it is not open to the authority to reject them on the ground that certain purchases were not supported by vouchers and that the quantum of sales fell below the test prescribed by the working rule mentioned above. 4.. For the above reasons, the authorities were not justified in rejecting the sales turnover returned by the assessee. We, therefore, set aside the order of assessment made against the petitioner and direct the Commercial Tax Officer concerned to re-compute the tax payable by the assessee on the basis of the sales turnover. 5.. In the circumstances of the case, the petitioner is entitled to his costs. Advocate s fee Rs. 100. Petition allowed.
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1969 (12) TMI 94
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... ... ..... for the petitioner that the son of a dealer is not a dealer and that there is no provision under the Bombay Sales Tax Act, 1946, to levy penalty on the legal representative of a dealer. The learned Government Pleader was unable to show us any provision under the Bombay Sales Tax Act, 1946, which empowers the levy of penalty on a legal representative of a dealer. In our opinion, the demand for payment of penalty made on the legal representative of the dealer is not authorised by law. Therefore, we quash the demand notice dated 21st April, 1966, levying a penalty of Rs. 1,699.40 on the petitioner. No costs. Petition allowed.
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1969 (12) TMI 93
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... ... ..... New Dictionary means to alter so as to fit for new use . From the language of serial No. 73 of the Second Schedule, it appears to us that the Legislature had in mind the case of articles which are ordinarily used for one purpose but by alteration made, are used for a different purpose, viz., as parts and accessories of motor vehicles, and it is to such articles that serial No. 73 of the Second Schedule applies. In the instant case, the seat covers are manufactured out of rexine cloth for the specific purpose of seat covers only. The seat covers are not altered to serve a new use. Therefore, it is clear that the articles manufactured and sold by the petitioner-assessee do not fall within entry No. 73 of the Second Schedule of the Act. In that view the turnover should have been assessed at 2 per cent. under section 5(1) of the Act. The tax will be computed for the two assessment years at the rate provided under section 5(1) for the relevant years. No costs. Petitions allowed.
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1969 (12) TMI 92
Whether the supplies can be considered as "sales" under entry 54 of List II of the Seventh Schedule to the Constitution?
Held that:- Appeal dismissed. The contention of the appellant relating to the inclusion of the excise duty in the total turnover is essentially a question that should have been urged before the appellate authority. The appellate authority is competent to go into questions of fact as well as of law. In particular the contention of the appellant that the department is estopped from including the excise duty paid in the total turnover is one that should have been appropriately taken before the appellate authority.
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1969 (12) TMI 87
Whether an exemption granted by the State Government during the course of the year was applicable to the whole or only a part of the year of assessment?
Held that:- Appeal allowed.
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1969 (12) TMI 74
Form of contracts, Meetings and Proceedings – Quorum for meeting, Contents and manner of service of notice and persons on whom it is to be served
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1969 (12) TMI 65
Company when deemed unable to pay its debts ... ... ... ... ..... ore, on all these grounds this petition must fail and it cannot be admitted as on doubtful assertions the petitioners are presenting the petition in a manner productive of such irreparable damage to the solvent company without availing of the ample alternative remedies. Therefore, the company petition is dismissed at the admission stage and the notice is discharged. The petitioners shall pay the quantified costs to the company of Rs. 750. All interim applications are rejected and the interim orders on the various summonses are vacated, except that the dividends proposed to be declared shall not be paid and the conveyance in question for the Sudhakar flat shall not be executed and the donation of Rs. 1,00,000 in question shall not be made till January 12, 1970. No order as to costs in respect of the interim applications. The Additional Registrar was appointed Commissioner and his remuneration is fixed at Rs. 300 for the work done by him and it shall be paid by the petitioners.
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1969 (12) TMI 57
Shares – Allotment of, Shares – Power, to discount, Share capital - Further issue of, Reduction of , Reduction of share capital – Application to Tribunal for confirming order, objections by creditors, and settlement of list of objecting creditors, Meetings and Proceedings - Representation of Corporation at Meetings of Companies & Creditors, Ordinary and special resolutions, Contents and manner of service of notice and persons on whom it is to be served, Compromise and arrangement, Winding up – Fraudulent preference.
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1969 (12) TMI 55
Certificate of registration ... ... ... ... ..... cannot go into this matter. In Halsbury s Laws of England, third edition, volume 6, in paragraph 963, it is stated as follows The certificate is conclusive evidence that the statutory requirements as to registration have been complied with and the court will refuse to go into the question whether the requirements as to registration have been complied with. In view of the above, therefore, I feel that it is not open to this court to go into the question whether the filing was done in time or not or whether the Registrar considered it fit to condone the delay. It must also be taken that the mortgage deed was received in the office as stated in the covering letter though the same has been misplaced in the Registrar s office. For the reasons given above, therefore, I find no force in this petition and in view of the registration certificate, the corporation holds a charge on the property of the company as secured creditor. There would be no order as to costs in these proceedings.
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1969 (12) TMI 44
Prosecution - Appeal against acquittal ... ... ... ... ..... averments of Mr. Lawrence Vaz and Panch Takatmal Uttamchand Purohit that the key of the room was in fact produced by this accused. If the story about the production of the key by the accused is left out of consideration, it is difficult to hold that the room in question was in his exclusive possession. The learned Magistrate was not impressed by the testimony of the panch witness and there is, I think, some reason for saying that he is on friendly terms with the Customs officers and that is why they went all the way in search of him to his Kalbadevi Office and brought him for a raid in the locality in which the house in question was situated. 7.On the whole, the view taken by the learned Presidency Magistrate, is, I think, sufficiently supported by the materials on record and probabilities of the case. The order of acquittal passed by the learned Presidency Magistrate is consequently confirmed and this State appeal is dismissed. The accused shall be set at liberty forthwith.
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1969 (12) TMI 43
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... ... ..... . It is clear from this rule that any person, if he desires to have licences in more than one capacity or at more than one place of business, he can submit separate applications and obtain separate licences in respect of each such place of business. That is the right given to the person under Rule 175. The only limitation on this right is that in the case of unmanufactured products if such places are situated in the same town or village and the business of such place is conducted under the same name as that of the principal place of business and the other places shall be treated as branches. 4. It follows therefore that in the case of manufactured products, such places of business though situated in the same town or in the close vicinity whether having the same compound or different compounds a person is entitled to apply for separate licences in respect of each place of business. That being the state of law, we see no merits in this writ appeal. It is accordingly dismissed.
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1969 (12) TMI 42
High Court, Reference Application ... ... ... ... ..... in rejecting an application for an order calling for a statement of the case, after rule has been issued, without recording reasons in support of the order. The appeal is allowed, the order of the High Court is set aside and the case is remanded to the High Court for disposal in accordance with law. There will be no order as to costs. Appeal allowed. Case remanded.
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1969 (12) TMI 41
High Court, Reference Application ... ... ... ... ..... t the correct procedure to be followed. The High Court should have recorded some reasons for refusing to entertain the application in respect of the two questions raised by the party before it. The order of the High Court is set aside and the case is remanded to the High Court to be dealt with and disposed of in accordance with law. No order as to costs. Appeal allowed. Case remanded.
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1969 (12) TMI 40
Gift tax - Petition for the issue of a writ of prohibition or other appropriate writ prohibiting the respondent from further proceeding with his proposal to assess the petitioner to gift-tax pursuant to his notice under section 16(1) - Petitioner’s case is that all he had done was to throw into the hotchpot of his family his self-acquired property making a declaration to that effect, that there was no transfer of property within the meaning of the Gift-tax Act and that, therefore, no liability was incurred under the Act – having declared the law in the connected cases, we must leave the petitioner to make out his case on the merits before the appropriate authorities.
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1969 (12) TMI 39
Estate Duty Act - Petitioner prays for cancellation of an order imposing penalty by the Assistant Controller - Whether assessee can approach the High Court under Art. 227 against levy of penalty for non-compliance of notice under section 73 of Estate Duty Act
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