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Case Laws
Showing 41 to 60 of 284 Records
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1986 (7) TMI 357 - KARNATAKA HIGH COURT
Disciplinary action was initiated against him on the charge that the committed theft of gold in the course of his employment. Based on the report of the enquiry which found him guilty of the charge, the disciplinary authority dismissed him from service forfeiting all rights and privileges that had accrued to him from his past service. The employee thereafter moved the Assistant Labour Commissioner claiming gratuity for the services rendered by him prior to the date of termination. The employer contended that as the employee was dismissed from service after finding him guilty of theft which constitutes an offence involving moral turpitude, the gratuity payable to him stood wholly forfeited in view of Section 4(6)(b)(ii) of the Act. The Assistant Labour Commissioner held that as no show cause notice was issued to the employee the forfeiture of gratuity was wrong. The application filed by the employee was accordingly allowed and the employer was directed to pay gratuity. The matter went to Division Bench of the High Court after travelling the proper channels. The High Court held that in view of the amendment to Section 4(6) (b) an employer has to take an independent decision after termination of service of an employee as to whether gratuity payable should at all be forfeited and if so, to what extent.
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1986 (7) TMI 356 - SC ORDER
The purchase of shrimps, prawns and lobsters made by the appellants for the purpose of fulfilling the existing contracts for export shall not be liable to be included in the taxable turnover of the appellants.
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1986 (7) TMI 347 - HIGH COURT OF MADHYA PRADESH
Winding up - Overriding preferential payments ... ... ... ... ..... further deterioration of the attached goods, which are lying open in the mill premises exposed to rains, this case comes under special and exceptional circumstances. It is not yet known what is the exact amount which the State Bank of India has to recover from the respondent company. However, no harm is likely to be caused even to the bank in case the Tahsildar, Ratlam is allowed to sell the goods which he has already attached, as learned counsel for the State Bank of India also submitted that in the present situation at the mill premises, even the bank officials are not allowed to enter therein by the workers. The application, therefore, succeeds partly. The Tahsildar, Ratlam, is permitted to sell the attached goods in the presence of the provisional liquidator by public auction and the sale proceeds so realised shall be kept by the Tahsildar, Ratlam, with the provisional liquidator, who shall keep the same in deposit in his name in a nationalised bank until further orders.
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1986 (7) TMI 346 - HIGH COURT OF KERALA
Payment for exported goods ... ... ... ... ..... e are conscious of the fact that we are dealing with a penal provision in the Foreign Exchange Regulation Act. But, if it sub serves conservation of foreign exchange resources of the country and results in an effective overseeing of transactions indirectly affecting such foreign exchange, we feel that that interpretation shall commend itself for acceptance by this court. We are, therefore, of the opinion that we shall prefer the view expressed by the Madras High Court in the matter of interpretation of section 12(2) of the Foreign Exchange Regulation Act to the view expressed by the Full Bench of the Calcutta High Court. In this view, we do not find it possible to accept the submission of counsel for the appellant that the appeal was wrongly decided by the Appellate Board. We confirm the order of the Foreign Exchange Regulation Appellate Board, which is the subject matter of this appeal. The appeal, therefore, fails and is hereby dismissed. There will be no order as to costs.
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1986 (7) TMI 332 - HIGH COURT OF KERALA
Shares warrants and entries in register of members, Powers of Court to rectify register of members
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1986 (7) TMI 331 - HIGH COURT OF MADRAS
... ...
... ... ..... ters and it is a process of multiplying the copies of a composition by sheets, certainly computer-printing clearly falls within the definition. Obstacles should not be thrown on the road to scientific progress by these orthodox representations, unmindful of the great changes taking place with scientific technological advancement. In this connection, I am tempted to quote Viscount Simon. Qui haeret in liter a haeret in cortice He who clings to the letter clings to the dry barren shell and misses the truth and substance of the matter 1952 AC 166, 183. For all these reasons, I hold that the stand of the Registrar cannot be accepted and this is not a case in which it could be said that, by virtue of regulation 17 of the Companies Regulations, 1956, he could hold the document to be defective. Accordingly, the writ petition will stand allowed and a direction will issue to the Registrar to accept this memorandum brought about by computer-printing. There will be no order as to costs.
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1986 (7) TMI 330 - HIGH COURT OF DELHI
Winding up - Preferential payments ... ... ... ... ..... nconsistent with the judgment of the Supreme Court in Union Bank s case 1960 30 Comp. Cas. 114 AIR 1960 SC 332. For these reasons, I hold that the rent accrued due for the godown after the order to wind up the company was made cannot be treated as part of the costs and expenses of the winding up . The landlord is not, therefore, entitled to payment in full of the same. He must prove his debt in the winding-up and be paid pari passu with the other creditors of the company. Accordingly, this application is dismissed, but having regard to all the circumstances of the case, I make no order as to costs. I should mention that the further question whether the company or the bank was liable to pay the arrears of rent to the landlord, was also argued before me. But, in view of the conclusion which I had reached, this question does not arise for determination at the present stage and I express no opinion thereon. It must remain for consideration later when there is need for a decision.
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1986 (7) TMI 329 - HIGH COURT OF DELHI
remuneration of directors ... ... ... ... ..... tment of any person as managing director. Because I am confining myself in the instant case to the expression of opinion regarding the professional qualifications, the contentions raised with respect to section 269 of the Companies Act are not being decided by me. As stated above, the respondents shall be entitled to proceed in accordance with law with regard thereto. In this view of the matter, this writ petition succeeds. The order dated January 14, 1983, in so far as it relates to non-expression of opinion regarding the professional qualifications of Shri Alimchandani is quashed, and it is declared that in view of the counter-affidavit filed by the respondents, Shri C. R. Alimchandani has to be treated as a person who has the requisite qualifications for practice of the profession of a civil engineer, and the petitioner is entitled to such opinion from the Central Government, which the respondent is directed to convey to the petitioner company within two months from today.
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1986 (7) TMI 328 - HIGH COURT OF CALCUTTA
Public deposits ... ... ... ... ..... erson required to file the return immune from filing the said return after that date. If that is so, then by paying a fine, these rules can be avoided by a company or the person required to file the return. Therefore, in my view, the requirement of filing the return under rule 10 continues even after the expiry of 30th day of June of each year. Accordingly, I hold that the offence arising out of non-compliance of rule 10 is a continuing offence and the instant proceedings are not barred by limitation. Mr. Bose also contended that the petition of complaint does not disclose how the provisions of section 58A of the Companies Act have been violated. It is clear from the petition of complaint that the Rules framed under the authority of section 58A have been violated by not filing the return as required under rule 10 of the Companies (Acceptance of Deposits) Rules, 1975. Therefore, I do not find any strength in this submission. As a result, this application fails and is rejected.
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1986 (7) TMI 303 - CEGAT, BOMBAY
Remission of duty and value of goods destroyed by natural causes ... ... ... ... ..... cted by the Collector. There is clear violation of non-removal of the finished goods to the BSR and not entering in the R.G. 1 Register. If it was only of non-removal and non-entry, we could have taken a view that the breach was technical. But if we regard to the conduct of the appellants the non-removal to the BSR and not making entry in the R.G. 1 was for deliberate purposes, apparently, to evade payment of duty by clandestinely removing them. We have upheld the Collector rsquo s finding regarding illicit removal of 58 bundles to a godown and another 12,000 kgs. by railway. We therefore see no reason to interfere with the quantum of penalty imposed by the Collector. 13. emsp In the result this appeal is allowed in part. That part of the order of the Collector by which he demanded the value of 452 bundles of P.U. foam amounting to Rs. 1,02,960 and further demand of duty on 452 bundles weighing 9767 kgs. is set aside. In other respect, the order of the Collector is confirmed.
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1986 (7) TMI 302 - CEGAT, NEW DELHI
... ...
... ... ..... harges also and confirmed rejection of the remaining items. 5. On careful consideration, we hold that (i) vehicle expenditure, (ii) interest on vehicles, and (iii) depreciation on vehicles are also elements of cost of transportation and these should be allowed for deduction subject, however, to the satisfaction of the Assistant Collector to the effect that these elements are not already included in the item ldquo transportation charges to agents rdquo . We so order. 6. The items- (a) distribution charges, (b) district expenses, and (c) sales promotion expenses, as their description goes, can hardly be identified with actual transport charges. The remaining item ldquo bottle breakages rdquo does not clarify whether it relates to breakages in the factory or in transit. We, therefore, maintain their rejection. 7. Accordingly, the appeal is allowed to the extent indicated in paragraph 5 above only and is otherwise rejected. Consequential relief shall be granted to the appellants.
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1986 (7) TMI 301 - CEGAT, NEW DELHI
Clasification ... ... ... ... ..... und be granted to the appellants. rdquo 8. emsp Agreeing with these observations, we accept the argument of learned Counsel for the appellants that the Appellate Collector rsquo s reference to CCCN was not warranted, when C.T.A. did not contain parallel provision. Acting strictly by what is mentioned in the C.T.A., in Items 84.56 and 84.59, it appears to us that in as much the imported machinery in question was intended for crushing and grinding, it should have been properly classified under T.I. 84.56. The learned D.R. rsquo s submission that the extracted portion of this order was only an obiter dictum cannot be accepted for as a whole it forms an integral part of the order. In the event, Chapter Note 5, referred to by the learned D.R. would not stand in the way of the classification of the goods under Heading 84.56 of the C.T.A. 9. In this view, we allow the appeal and order that the goods be re-classified under 84.56 of the CTA. Consequential relief as due may be granted.
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1986 (7) TMI 300 - CEGAT, NEW DELHI
... ...
... ... ..... ellants lost their identity as Polyester Films once they are lacquered. The Board rsquo s letter dated 15-7-1982 and the Collector rsquo s Trade Notice dated 13-8-1982 show that even in the department rsquo s view, lacquered polyester films (duty paid) will be chargeable to duty again under Item 15A(2) after the amendment of T.I. 15A(2) in the budget of 1982-83. Item 15A(2) after the amendment reads as follows - ldquo Boards, sheeting, sheets and films, whether lac Fifty per cent ad quered or metallised or laminated or not lay flat tubings valorem. rdquo not containing any textile material. 7. emsp Taking into consideration the wording of the Tariff and keeping in view the test reports of the Assistant Chemical Examiner, Central Excise, Baroda and the other evidence placed before us, including the affidavit of Dr. S.P. Potnis and considering all facts, we hold that the impugned goods are correctly classifiable under T.I. 15A(2) of the CET. We, accordingly, dismiss the appeal.
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1986 (7) TMI 299 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... rties M/s. Dunlop India Ltd., Madras v. Collector of Customs, Madras order dated 22nd May, 1984 which has been followed in several subsequent decisions by the Tribunal. 3. emsp Shri Sunder Rajan, learned Jr. Departmental Representative representing the respondents agreed that the precedents squarely covers the issue involved in respect of the second ground. He reiterated the grounds urged before the Bench by the Revenue during the hearing of that appeal. He also stated that Revenue had challenged this decision of the Tribunal before the Supreme Court through an appeal. 4. emsp Following the decisions aforesaid, we hold that the goods Dutrex RT would for the purpose of additional duty be rightly assessed under item 10 of Central Excise Tariff as claimed by the appellants and not Tariff Item 11A as assessed by the Revenue. The appeal is allowed in the foregoing terms. 5.Revenue is directed to grant consequential relief to the appellants within a period of six months from today.
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1986 (7) TMI 292 - BOMBAY HIGH COURT
FERA - Whether order passed by the Special Director appealable to FERA Board ... ... ... ... ..... infirmity in the order passed by the Deputy Director, but tried to urge that the Board had decided in some other matter that appeal is not competent. It is futile to sustain the order of the Deputy Director on this count. The Board must hear the petitioner and then take a decision and merely because in some other matter the Board has held that the appeal is not maintainable is not enough for the lower authority to decide that the appeal is not competent and action would be taken against the petitioner. In my judgment, the order communicated to the petitioner by letter dated August 13, 1982 is required to be struck down. 4. Accordingly, the petition succeeds and the decision communicated by letter dated August 13, 1982 issued by the Deputy Director, copy of which is annexed as Ex. ldquo K rdquo , is struck down. The Deputy Director may proceed with the matter after the order is passed by the Appellate Board. In the circumstances of the case, there will be no order as to costs.
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1986 (7) TMI 291 - BOMBAY HIGH COURT
Writ jurisdiction ... ... ... ... ..... the gold ornaments and had control over it. The explanation given by petitioner No. 1 that gold ornaments were entrusted to him for safe custody by petitioners Nos. 2 and 3 cannot be accepted in the facts and circumstances of the case. It is impossible to believe that petitioner No. 1 who was running the jewellery shop, though not dealing in gold, but only in silver and diamonds, would permit lowly placed petitioners Nos. 2 and 3 to carry on their independent business at the rear of the shop. In my judgment, it is not possible to find any infirmity in the reasoning and the conclusion recorded by the authorities below. The evidence on record unmistakably establishes that petitioner No. 1 was dealing in gold and gold ornaments and had contravened Section 27(1) of the Act as the business was carried on without a valid licence. In view of this finding, the petition must fail. 4. Accordingly, rule is discharged. In the circumstances of the case, there will be no order as to costs.
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1986 (7) TMI 286 - KERALA HIGH COURT
Imposition of fine fully ... ... ... ... ..... conscious of the fact that we are dealing with a penal provision in the Foreign Exchange Regulation Act. But, if it sub-serve conservation of foreign exchange resources of the country and results in an effective oversight of transactions indirectly affecting such foreign exchange, we feel that that interpretation shall commend itself for acceptance by this court. We are, therefore, of the opinion that we shall prefer the view expressed by the Madras High Court in the matter of interpretation of Section 12(2) of the Foreign Exchange Regulation Act to the view expressed by the Full Bench of the Calcutta High Court. 9. emsp In this view, we do not find it possible to accept the submission of counsel for the appellant that the appeal was wrongly decided by the Appellate Board. We confirm the order of the Foreign Exchange Regulation Appellate Board, which is the subject matter of this appeal. The appeal, therefore, fails and is hereby dismissed. There will be no order as to costs.
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1986 (7) TMI 283 - CEGAT, MADRAS
Smuggled goods ... ... ... ... ..... are clearly distinguishable on facts and are not applicable to the facts and circumstances of this case. 6. emsp Therefore, on consideration of the entire evidence available on record, we find that the gold under seizure has been clearly proved to be of foreign origin rendering it confiscable in terms of Section 111(d) of the Act read with Section 120(1) of the Act. At this stage, the learned Counsel made a fervent plea for being permitted exercise the option of redemption in respect of the gold under seizure. We are not inclined to countenance such a plea for the simple reason that the gold concerned in the case is found to be smuggled gold. In the result, the impugned order appealed against is confirmed and the appeals dismissed. Customs A. No. 223/85 and 224/85 (MAS) So far as Appeal Nos. 223 and 224 of 1985(MAS) are concerned, since identical question arises for consideration in similar circumstances, we adopt the reasoning given aforesaid and dismiss those appeals also.
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1986 (7) TMI 279 - CEGAT, MADRAS
Evidence in adjudication proceedings ... ... ... ... ..... vital role in relation thereto and therefore, the circumstances appearing in evidence are over-whelming in nature and would clearly establish the appellant rsquo s complicity with the people of Nigil Exports as one concerned and connected with the illegal export of hashish. We therefore, find that the charge found against the appellant under the impugned order is clearly sustainable in law and we therefore, confirm the same. The learned counsel for the appellant made a fervent plea for the reduction of quantum of penalty. The value of the offending goods concerned in the appeal is estimated by the adjudicating authority at Rs. 50,90,000/- and having regard to the value of the same coupled with the role played by the appellant and keeping in mind that the item involved is hashish, a dangerous drug, we should think that the penalty of Rs. 50,000/- imposed on the appellant errs on the side of leniency and does not call for any modification. In the result the appeal is dismissed.
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1986 (7) TMI 275 - CEGAT, MADRAS
Stay/Dispensation of prior deposit ... ... ... ... ..... ed D.R. after verification from the local Central Excise Collectorate informed us that no such requirement is normally made by the Collectors in terms of Rule 173D either by Trade Notice or otherwise. The learned D.R. merely emphasised the normal practice to incorporate the raw material particulars in the classification list particularly when the manufacturer claims the benefits of an exemption notification. Therefore, on consideration of the entire evidence on record, we find that the fact that the appellant was using runners and risers as raw materials were in the knowledge of the Department as indicated above and in such a situation, the reasoning of the authorities that the appellant is guilty of suppression of facts within the meaning of Section 11A(1) of the Act so as to clothe the Department with the right to invoke the extended period of limitation is not legally tenable. In this view of the matter, we set aside the impuged order appealed against and allow the appeal.
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