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1980 (6) TMI 122
... ... ... ... ..... before charge who are required by the accused for cross-examination after charge, but that in order to perform the duty cast upon him by that section, he must take steps to secure their presence and exhaust all processes for securing their attendance. Any way, in view of the order which I propose to make, as indicated hereinbefore, this question need not be pursued any further. 22. In the result, the revision succeeds and the impugned order, so far it relates to the refusal by the learned Judge to summon and examine the th....... + More
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1980 (6) TMI 121
... ... ... ... ..... ciples laid down by the Supreme Court while exercising his discretion under Section 5 of the Limitation Act and has omitted material facts and circumstances from consideration while deciding the said application, it is quite obvious to us that the discretion exercised by the trial Court was wholly illegal and could be termed as manifestly unjust. 11. In the result, therefore the appeal is allowed. The order passed by the learned Additional Chief Judge, Court of Small Causes, Bombay in Municipal Application No. M/259 of 196....... + More
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1980 (6) TMI 120
... ... ... ... ..... he period from 15-4-1970 to 30-11-1974 and amounts recovered in excess during the period 11-12-1974 to 4-1-1975 by including marketing and distribution expenses as a part of the price chargeable to Excise Duty. The petitioners have no doubt made a claim for a total amount of ₹ 8,90,320.31. It will however be for them to satisfy the appropriate authorities about the exact quantum of the amount under the heads referred to above. ( 18. ) This petition is therefore allowed, Rule is made absolute but no order as to costs........ + More
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1980 (6) TMI 119
... ... ... ... ..... n Act provided that words and expression used but not defined in the Motor Vehicle Act, 1939 (Central Act 4 of 1939) shall have the meaning respectively assigned to them in that Act. On the date when the Kerala Motor Vehicles Taxation Act was enacted, Motor Vehicles Act 1939 was amended by Act 10() of 1956 and the amended definition on the date when the Taxation Act came into force exempted only motor vehicles which are of a special type adopted for use only in a factory or in any other enclosed premises. The amended defin....... + More
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1980 (6) TMI 118
... ... ... ... ..... ave explained the contents of the grounds to the detenu. The Under Secretary farther suggested that as the detenu had signed number of documents in English, it must be presumed that he was fully conversant with English. This is an argument which is based on pure speculation when the detenu has expressly stated that he did not know English, Merely because he may have signed some documents it cannot be presumed, in absence of cogent material, that he had a working knowledge of English It is also not in dispute that a transla....... + More
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1980 (6) TMI 116
... ... ... ... ..... No. 67/71 dated 29-5-71. Their unit containers are bottles and they are not claiming the benefit of exemption notification in respect of sales made in bottles capacities ranging from 50 ml. to 500 ml. They are claiming exemption only in respect of deliveries effected through drums/barrels which are not in the nature of unit containers and which are used only for movement of oil in bulk quantities for the convenience of transport. 6. Government observe that there is no evidence on record to prove that the barrels/drums were....... + More
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1980 (6) TMI 115
Whether the grounds of detention were couched in English, a language which the detenu did not understand at all and these grounds were not explained to him? Held that:- The service of the ground of detention on the detenu is a very precious constitutional right and where the grounds are couched in a language which is not known to the detenu, unless the contents of the grounds are fully explained and translated to the detenu, it will tantamount to not serving the grounds of detention to the detenu and would thus vitiate the detention ex-facie. ....... + More
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1980 (6) TMI 113
... ... ... ... ..... ayments and allowances in respect thereof payable under the said Act and all court s costs, pleader s fees, etc., incurred by the Government in defending the reference, if any made to the court as aforesaid and on appeal or appeals filed in connection therewith and all costs, pleader s fees, interest, etc., payable or paid by the Government to the claimants in the said reference and appeal........ Consequently, the agreement which the Supreme Court was considering was a statutory agreement contemplated in the Land Acquisit....... + More
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1980 (6) TMI 112
... ... ... ... ..... ed. The clarification made in the above observation is that if in a given case, there is only sale of food unaccompanied by any service or rendering of service is merely incidental, the transaction would be exigible to sales tax. In all other respects the view taken in the main judgment remains unaffected. These observations were made obviously for the reason that it was urged for the State that the ratio of the main judgment would be invoked by restaurant owners in those cases also, where there was only a sale of food and....... + More
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1980 (6) TMI 111
... ... ... ... ..... s been established before us, we hold that in the absence of a notice of demand, the application was not maintainable and, consequently, all further actions taken by the learned Magistrate were also contrary to law. 8.. The learned counsel appearing for the auction purchaser submitted that a huge sum of Rs. 40,000 towards auction sale has been deposited with the revenue authorities and, therefore, a direction may be issued for the immediate refund of that amount. This is a matter in respect of which the auction purchasers ....... + More
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1980 (6) TMI 110
... ... ... ... ..... 8A of the Act exempting the purchase turnover of old gold and silver articles from the levy of tax under section 6 of the Act was not in any way affected by the amending Act 5 of 1972 and continued to be in force. 9.. As the assessee was clearly entitled to the benefit of exemption granted under the notification dated 10th September, 1970, his turnover could not be brought to tax under section 6 of the Act. Therefore the orders of assessment levying tax on the purchase turnover of the assessee under section 6 of the Act ca....... + More
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1980 (6) TMI 109
... ... ... ... ..... n Nambiyar v. State of Kerala 1979 44 S.T.C. 191 1979 K.L.T. 480., with which decision we are in respectful agreement. This contention will also stand rejected. 4.. We accordingly dismiss these tax revision cases, but, in the circumstances, without any order as to costs. Immediately after the pronouncement of judgment the counsel for the revision petitioners orally prayed for the grant of certificates under article 133(1) of the Constitution to enable his clients to carry the matter in appeal before the Supreme Court. We d....... + More
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1980 (6) TMI 108
Winding Up – Liability for fraudulent conduct of business ... ... ... ... ..... ny notice to the company about the alleged breaking open of the room there. Our manager went there and the directors promised to pay, though not in writing. P.W. 1 did not say who broke open the premises or when. He could not also say what quantity of paper was unauthorisedly taken away. Assuming that his evidence is sufficient to hold that such an incident had taken place, that again cannot amount to a carrying on of business with the intent to defraud. The applic....... + More
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1980 (6) TMI 107
Winding up – Fraudulent preference, Avoidance of voluntary transfer ... ... ... ... ..... an intention to prefer (vi) the absence of anything in the company s records to evidence the creation of the mortgages or even the borrowing of the amounts, taken along with the admitted close relationship between the lenders and the borrower and the many other circumstances noticed, bring out a dominant motive to prefer the respondents and (vii)the requisite particulars for registering the charge so as to make the mortgages binding on the liquidator unde....... + More
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1980 (6) TMI 93
Winding up – Suits stayed on winding-up order and Avoidance of certain attachments, executions, etc.
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1980 (6) TMI 84
... ... ... ... ..... ee did present certain printed material on metal and therefore it cannot be said that the business of the assessee was not yet started. The Bombay High Court in CIT vs. Industrial solvents and Chemicals Pvt. Ltd(1). has categorically stated that the erection of the plant was completed only by the middle of March 1961, but that thereafter trials were started which continued right upto September, 1961 (In the case of Industrial Solvents and Chemicals Pvt Ltd.) The Bombay High Court held that the assessee produced, some produ....... + More
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1980 (6) TMI 81
... ... ... ... ..... ary on the basis of tax on tax would have been supported. In this case only a specified amount was given as Income-tax allowance. Just because, this amount was called IT allowance, it does not make the salary a tax free one. Only the actual amount received and receivable can be taxed and nothing more. If any amount is paid or payable by the employer towards income-tax of the employee or is reimbursed or reimbursable to the employee by the employer such amount may well be taxable. If the payment of such amount is done with ....... + More
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1980 (6) TMI 79
... ... ... ... ..... accordingly adopted the status as HUF in the asst. yr. 1968-69. The assessee was, however, the same old assessee except the change in status was made in the asst. yr. 1968-69. Once it is admitted that the assessee is an old assessee, the notice issued by the ITO for payment of advance tax was justified. The assessee made the payment as required by the Department. There was, therefore, no default under s. 212(3) of the Act and as such no penalty could be imposed under s. 273(b) of the Act. 7. It was mentioned by the ld. Dep....... + More
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1980 (6) TMI 76
... ... ... ... ..... ply even if either the building is sold or the machinery is sold separately or if the undertaking is sold as a whole. But, in the present case we are concerned with an item which forms part of the machinery. The assessee did not purchase it separately. The purchase was for the entire machinery including this item. The ITO thus had on his record the original cost and also the written down value of the entire machinery. What the assessee sold was only the motor which had burnt. Neither its cost nor its written down value was....... + More
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1980 (6) TMI 75
... ... ... ... ..... er all is said and done, may be, and indeed appears to be, a transaction which is entirely for the benefit of the other members of the family . 7. In the instant case, it is very strange to find that the ITO on one hand subjected the gift, to GT under the GT Act and on the other hand calls it invalid and terms it protective . 8. The Rajasthan High Court in the case Motilal Ramaswaroop (2) followed decision in the case of Braham Dutt Bhargva (1) which also support the contention of the authorised Representative for the asse....... + More
