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Case Laws
Showing 41 to 60 of 242 Records
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1987 (9) TMI 393 - MADHYA PRADESH HIGH COURT
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... ... ..... n ingredients like scent, menthol, sugar to raw betel nut which makes it scented supari or mixing or adding further ingredients, namely, dhania and aniseed (saunf) to make it gutka. Scented supari and gutka are nothing but mixtures of certain edible ingredients including supari. A mixture, composition of which includes betel nut as one of the ingredients, cannot be termed as betel nut raw or processed. Therefore, the Board of Revenue, in our opinion was not justified in holding that scented supari and supari gutka are nothing, but processed betel nuts as listed under entry No. 39, Schedule II, Part III and liable to tax at the rate of 8 per cent and not goods falling under entry No. 1 of Part VI of Schedule II of the M.P. General Sales Tax Act. 5.. Consequently, our answer to the question of law referred is in the negative and in favour of the department. The reference is answered accordingly. There shall, however, be no order as to costs. Reference answered in the negative.
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1987 (9) TMI 392 - ORISSA HIGH COURT
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... ... ..... purchases scrap iron by giving a declaration in form No. XXXIV and utilises the same as raw materials for manufacturing M.S. rods, M.S. bars and M.S. plates and sells the same, he does not commit any breach of the declaration given by him in form No. XXXIV and therefore, the second proviso to section 5(2)(A)(a)(ii) of the Act cannot be attracted. Following the aforesaid decision of this Court, we must hold that the assessing officer committed an error in applying the second proviso to section 5(2)(A)(a)(ii) of the Act and adding the value of the purchased scrap iron to the taxable turnover of the petitioner. We would accordingly quash the impugned assessment in question as per annexure 1 in both these writ applications and the assessing officer is directed to make fresh assessment in accordance with law bearing in mind the observations made by us in this judgment. 3.. Both these writ applications are accordingly allowed. V. GOPALASWAMY, J.-I agree. Writ applications allowed.
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1987 (9) TMI 391 - ALLAHABAD HIGH COURT
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... ... ..... er, the contention of the learned Standing Counsel does not appear to be sound, inasmuch as under sub-section (1) of section 12 every dealer including a dealer exempted from tax under any provision of the Act shall keep and maintain a true and correct account of the goods sold and bought. If the assessing officer feels that the assessee is a dealer in timber then he may call upon the assessee to furnish the accounts of sale and purchase under sub-section (1) of section 12 and if he fails to maintain the same then the book version can be rejected. But the accounts of a manufacturerdealer who deals in exempted items, cannot be rejected for non-maintenance of manufacturing account, as it is not necessary in his case to maintain such account. In the result, the revision is allowed, the Tribunal s order on this point is set aside and the case is sent back to the Tribunal to pass a conforming order accepting the book version of the assessee. No order as to costs. Petition allowed.
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1987 (9) TMI 390 - MADRAS HIGH COURT
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... ... ..... hese pleas which the defaulter is entitled to take, it is necessary for the Collector to make necessary enquiries after issuing notice to the defaulter. Unless the procedure which is implicit in the provisions of section 48 of the Revenue Recovery Act is followed, the jurisdiction to make an order of arrest and imprisonment of the defaulter cannot be exercised. Accordingly, the order impugned in both these appeals is set aside. The writ petitions themselves have been taken up for hearing with the consent of the parties. There will be an injunction against the respondents restraining them from making any order of arrest and detention of the petitioners-appellants in civil prison except in accordance with the provisions of section 48 of the Revenue Recovery Act and in the light of the observations made earlier in the judgment. The appeals are thus allowed. The writ petitions are also allowed. However, there will be no order as to costs. Writ appeals and writ petitions allowed.
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1987 (9) TMI 389 - ANDHRA PRADESH HIGH COURT
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... ... ..... nufacturers and producers. Those who are most vitally affected are the consumer public. It is for their protection that price fixation is resorted to and any increase in price affects them as seriously as any decrease does a manufacturer, if not more. It can therefore be seen that the dominant object and the purpose of the legislation was the equitable distribution and availability of commodities at fair price. However, any such fixation shall be subject to the constitutional validity as required under articles 301 and 304. The ultimate rates of tax on the sale of the two types of groundnut oil in the State of Andhra Pradesh is concerned, are the same. Therefore, it does not suffer from any vice. In the result, the writ petition is liable to be dismissed, and the same may be posted for final orders before the Division Bench. Order of the Bench (25-9-1987) In view of the main judgment, this writ petition is dismissed. No costs. Advocate s fee Rs. 250. Writ petition dismissed.
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1987 (9) TMI 388 - SUPREME COURT
Whether there were any subsequent sales effected by the assessee which would become chargeable under the proviso to section 9(1)?
Held that:- Appeal allowed. As it would be clear that this aspect of the issue between the parties was not gone into by the High Court in the view that it took that the proviso was only applicable in the case of registered dealers. Now that statute has been amended with full retrospective effect to include the case of unregistered dealers as well, it is necessary to examine the facts of the case and examine whether the provisions of the new proviso are applicable thereto. We, therefore, set aside the judgment of the High Court and remand the matter to the High Court for fresh disposal of the writ petitions in the light of the above discussion and in accordance with law.
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1987 (9) TMI 379 - SUPREME COURT
Whether as a fact the appellant has paid sales tax on the purchase of sun-baked bricks from the seller as claimed and the appropriate declaration has been produced in the assessment proceedings?
Whether bricks used in the notification of 1973 covered sun-dried bricks?
Held that:- Appeal allowed. It is not disputed by the appellant's counsel that the sale price of bricks which had been purchased as sun-dried bricks and sold for the price of Rs. 1,49,600.92 were burnt by the appellant. On the finding that the appellant had further treated the sun-dried bricks and produced goods of added value, we do not think it would be proper to extend the benefit of total exemption for the turnover of sale of bricks from tax. The notification of the State Government is somewhat misleading; it would thus be appropriate to allow set-off of the tax paid at the time of the purchase of the sun-dried bricks out of the tax exigible on the taxable turnover of burnt bricks. While setting aside the judgment of the High Court we would direct that until appropriate amendment to the notification is made, the State should adopt the modality indicated above. In the instant case if it is found that the appellant had paid sales tax to Sardool Singh, the amount of tax then paid should be given credit and the balance should be recovered.
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1987 (9) TMI 370 - HIGH COURT OF BOMBAY
Oppression and Mismanagement, Applicability of Code of Civil Procedure ... ... ... ... ..... and if they are appointed as directors of the company, the affairs of the company will be so conducted as to be oppressive to the shareholders, especially the petitioners. It cannot be said that the amendments relate only to the petitioners grievances as directors of the company. The acts complained of affect them as shareholders also. In any case, this is a matter which can be looked into in depth at the hearing of the petition. The amendments cannot be rejected on this ground. In the premises, the judge s summons is made absolute in terms of prayer (a). Amendments to be carried out within one week. Liberty to respondents Nos. 1 to 4 to file an additional affidavit-in-reply in Company Petition No. 573 of 1984 confined to the amendments. Newly added respondents Nos. 6 to 9 to file their affidavit in reply within three weeks from being joined as respondents and served. Costs to be costs in the cause. Company Petition No. 573 of 1984 to be on board for hearing after six weeks.
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1987 (9) TMI 369 - HIGH COURT KARNATAKA
Investigation of the affairs of a company, Winding up – Circumstances in which a company may be would up
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1987 (9) TMI 368 - HIGH COURT OF CALCUTTA
Winding up – Suits stayed on winding-up order ... ... ... ... ..... taken by the official liquidator. In our opinion, having regard to the same, this question can certainly be agitated in the said application under section 446. So far as the contention in respect of the appellate order setting aside the execution application is concerned, the appeal court judgment itself makes it clear that the same would not prevent further proceedings including proceedings under section 446. The question that no person can be evicted without due process of law cannot and does not arise in the facts and circumstances of this case. We have found the appellant to be a trespasser. We have found that the applicants before the trial court had the right, title and interest in the said premises. Proceedings under section 446 are due process of law . Accordingly, the said contention is rejected. Accordingly, all the contentions raised in support of the appeal fail. Appeal is dismissed with costs. Interim order, if any, is vacated. Satyabrata Mitra, J. mdash I agree.
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1987 (9) TMI 367 - HIGH COURT OF KARNATAKA
Balance sheet - Default in filing copies of ... ... ... ... ..... inuing contravention. In view of this conclusion of mine on question No. 1, I do not feel it necessary to pronounce in this matter whether A-2 and A-4 have made out, a case for the grant of relief, relieving them wholly of the liability for the default alleged against them, under section 633(1) of the Act. The complaint filed on January 25, 1982, was barred by time. There was a limitation on the learned Presiding Officer from taking cognizance of the default alleged against the company and A-2 to A-4. The cognizance of the default taken by him in view of the bar of limitation under section 468 of the Code was bad. The consequent trial on the basis of such illegal and invalid act stands vitiated. I, therefore, allow the criminal revision petition and set aside the order of convictions and sentences passed against the company and A-2 to A-4. The company and A-2 to A-4 are acquitted of the default alleged against them in respect of which they have been held guilty and convicted.
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1987 (9) TMI 344 - HIGH COURT OF PUNJAB AND HARYANA
Board’s sanction to be required for certain contracts in which directors are interested ... ... ... ... ..... he offender is also criminally liable. Breach of such duty makes him liable to repay or restore the company s loss. From the aforesaid definition, it is clear that if the company suffers any loss on account of breach of duty on the part of a director, he is liable to reimburse the company to the extent of such loss. In the present case the breach of duty on the part of the respondents is apparent from the facts of the case. Therefore, they are liable to reimburse the company to the tune of Rs. 4,056.77. The petitioner has further claimed interest on the said amount from the date of filing of the petition till the date of realisation of the amount at the rate of 12 per annum. In my view, this claim of the petitioner is justified. For the aforesaid reasons, I pass a decree for recovery of Rs. 4,056 77 with interest at the rate of 12 per annum from the date of filing of the petition, i.e., April 10, 1987, till the amount is realised jointly and severally against the respondents.
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1987 (9) TMI 343 - HIGH COURT OF MADRAS
Duty of persons entitled to receive foreign exchange ... ... ... ... ..... ecause of such a right only, the appellant became entitled to the amounts and that such amounts were payable in foreign exchange also cannot be said to be in dispute. Therefore, the said contention is also wholly devoid of any merit. The contention that the Appellate Board did not actually fix the amount with regard to which there was violation and that, therefore, imposing a penalty of Rs. 10,000 is liable to be set aside is also without any substance. Accordingly, I am unable to accept the contentions of the appellant, and the appeal has to be dismissed as devoid of merit. But having regard to the facts and circumstances of the case, I feel the penalty imposed on the appellant which was reduced to Rs. 10,000 by the Appellate Board could further be reduced to Rs. 5,000. Accordingly, the penalty imposed on the appellant is reduced to Rs. 5,000. With this modification in penalty, the civil miscellaneous appeal is dismissed in other respects. There will be no order as to costs.
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1987 (9) TMI 342 - HIGH COURT OF GUJARAT
Compromise and arrangement, Winding up - Suits stayed on winding-up order, Powers of court to grant relief in certain cases
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1987 (9) TMI 341 - HIGH COURT OF KARNATAKA
Public deposits ... ... ... ... ..... f the offence. The date of offence in these cases is the one which falls on June 30 of every year. In these cases, the complaints have been filed after the expiry of six month. Therefore all the complaints are barred by limitation. Learned Senior Central Government Standing Counsel Shri Shivappa, appearing for the Central Government submitted that if the company omits to file the return as contemplated by rule 10 the very object of the said rule is violated. It is for the rule making authorities concerned to make the necessary provision in the rules. So long as the rules do not make any provisions as to what should happen if the filing of the return as contemplated by rule 10 is not complied with, the courts cannot do anything in the matter. Therefore, under the circumstances, the conviction and sentence imposed on the accused in all these cases are set aside. All the revisions are allowed. The accused in all these cases are acquitted of all the charges levelled against them.
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1987 (9) TMI 317 - HIGH COURT OF BOMBAY
Company - Service of documents on members by ... ... ... ... ..... (2)(b)( i) of the Act, they must be deemed to have been received by the members on September 2, and 3, 1987. Therefore, it is clear that those members have not received 21 days clear notice of the extraordinary general body meeting to be held on September 21, 1987. The appellant has not obtained any acknowledgment for hand delivery of the notices, and, therefore, it is difficult to accept that all the members of defendant No. 1-association were given notices by hand delivery by defendant No. 2. Some of the notices which have been produced by counsel for the respondents-plaintiff and defendant No. 1 clearly indicate that they have not been posted on August 29/30, 1987, so as to reach the addressees with a clear margin of 21 days. In the result, I find that the appellant-defendant No. 2 has not made out a prima facie case so as to interfere with the impugned order of the learned trial judge. In the circumstances set out above, the appeal and the civil application are dismissed.
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1987 (9) TMI 316 - SUPREME COURT
Whether the provisions contained in subsection (1) of section 630 which provide for the launching of a prosecution against an officer or employee of a company for wrongful possession of such property under clauses (a) and (b) of sub-section (1) of section 630 and for the recovery of such property by the issue of process under subsection (2), also extend to past officers and employees of the company?
Whether the court trying the offence has the power to issue process under sub-section (2) against such officer or employee?
Held that:- Appeal dismissed. Considering the facts of present case it cannot be disputed that the flat in question is owned by the company and it also cannot be disputed that the petitioner came to occupy the said flat by virtue of his being in the employment of respondent No. 1 company. It follows that on his retiring from the company, the provisions of section 630 of the Companies Act will become applicable. This case, therefore, is neither one which deserves to be quashed nor one which is liable to be stayed pending the declaratory suit in the Court of Small Causes. In any event, I do not find this case which calls for interference in exercise of the jurisdiction either under article 227 of the Constitution of India or section 482 of the Criminal Procedure Code.
Thus no merit in the petition and the same is dismissed. Rule discharged. Smt. Shenoi applies for continuation of stay for a period of three weeks in order to enable the petitioner to approach the Supreme Court. Shri Vashi objects to the grant of time. I find the request of Smt. Shenoi to be reasonable. Stay to continue for a period of three weeks from today.
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1987 (9) TMI 302 - SUPREME COURT
Whether the High Court was justified in dismissing the writ petition of the appellant on the ground of availability of an alternative remedy?
Held that:- Appeal allowed. As the impugned order of the Vice-Chancellor is a nullity, it would be a useless formality to send the matter back to the High Court for disposal of the writ petition on merits. We would, accordingly, quash the impugned order of the Vice-Chancellor dated March 7, 1987 and direct the reinstatement of the appellant forthwith to the post of Principal of the Institution. The judgment of the High Court is set aside
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1987 (9) TMI 293 - CEGAT, NEW DELHI
Return, re-entry or retention of duty-paid goods ... ... ... ... ..... efrigeration Industries Ltd. 1986 (26) E.L.T. 353 . In an elaborate judgment the Tribunal held that so long as the process applied was only that of reconditioning, even inclusive of addition of new parts in replacing old parts, the benefit of duty free removal under Rule 173H would be available so long as the identity of the article is left intact. The Tribunal observed (P-363 top) that unless it can be established that a commercially distinct article, having different name or use has come into existence, there would be no manufacture. Applying the said test, the Tribunal held that when the old compressors were received and after dismantling remade, even by substitution of old parts by new parts there was no manufacture of a new commodity involved. 7. Applying the said ratio we hold that in the present instance also the process of reconditioning the worn out dies did not amount to manufacture. We accordingly uphold the order of the Collector (Appeals) and dismiss this appeal.
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1987 (9) TMI 292 - CEGAT, NEW DELHI
Rough Machined Castings, Valve Cover and Valve Chamber ... ... ... ... ..... of Interpretation and the Section Notes cannot in any circumstances be extended to the interpretation of Exemption Notifications. I find that even the Hon rsquo ble Supreme Court, in the case of Khandelwal Metal and Engineering Works 1985 (20) E.L.T. 222 (S.C.) has been guided by Interpretative Rules and Section Notes in interpreting an exemption notification (vide paras 26 to 33 of the judgment). Where an exemption notification uses the very expression which occurs in the tariff heading to which it relates, there would be a strong case for giving the same meaning to the expression in the notification as it carries in the tariff heading. The present case is however different. What the appellants want is that the scope of the exemption notification should be widened by applying to the notification itself the principle of Interpretative Rule 2(a). I agree that this is not permissible, and therefore join my learned brother in rejecting this appeal. Sd/- S. Venkatesan, President.
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