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Case Laws
Showing 141 to 160 of 274 Records
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1989 (1) TMI 135
Gold (Control) - Gold dealer's licence ... ... ... ... ..... se of the renewal application in accordance with the following time Schedule. 8. The application dated 18th November, 1985 received for the years 1986, 1987 and 1988, will be taken up for consideration. Should the licensing authority think that a show cause notice is necessary about which we say nothing, such a show cause notice shall be issued on or before the 3rd February, 1989, for which the reply shall be filed by the respondents by 10th of February, 1989. The disposal of the application shall take place in the manner indicated in the judgment on or before the 22nd February, 1989 in accordance with the reply to the show cause notice after affording a personal hearing to the respondents. Should the respondents succeed in obtaining renewal for the period, they will make the application for renewal within one week from the date of receipt of the order for the years 1989, 1990 and 1991, should they fail to get the renewal, it is open to them to file a fresh application also.
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1989 (1) TMI 134
Gold - Show cause notice ... ... ... ... ..... tion in accordance with the following time schedule. 8. The application dated 18th November 1985 received for the years 1986, 1987 and 1988 will be taken up for consideration. Should the licencing authority think that a show cause notice is necessary about which we say nothing, such a show cause notice shall be issued on or before the 3rd of February 1989, for which the reply shall be filed by the respondents by 10th of February 1989. The disposal of the application shall take place in the manner indicated in the judgment on or before 22nd February 1989 in accordance with the reply to the show cause notice after affording a personal hearing to the respondents. Should the respondents succeed in obtaining renewal for the period, they will make the application for renewal within one week from the date of receipt of the order for the years 1989, 1990, and 1991. Should they fail to get the renewal, it is open to them to file a fresh application also. 9. Memo of costs will follow.
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1989 (1) TMI 133
Prosecution - Anticipatory bail ... ... ... ... ..... g one relating to economic drain of this country, the matter cannot be considered as a case of mere suspicion. 10. However, as far as Mrs. T. Nazeem is concerned, I do not propose to detain her in custody, particularly so she being a woman, I would grant her bail on a fairly reasonable amount according to the facts of the case, and not on the basis of a mere sum of Rs. 1,00,000/-. I, therefore, pass the following order I cancel the bail granted to Abdulla Mohammed Gani on December 26, 1988 and I direct that he be taken into custody by the Customs Authorities for the purpose of investigation. As far as Mrs. T. Nazeem is concerned, I cancel the order dated December 26, 1988 and in its place I order, that if she is arrested, she be released on bail in the sum of Rs. 10,00,000/- with one surety in the like amount. I further direct that Mrs. T. Nazeem on her being released on bail, shall attend the office of the Customs Authorities whenever called upon by the Customs Authorities.
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1989 (1) TMI 132
Writ jurisdiction and Appellate Tribunal's jurisdiction - Customs - Confiscation ... ... ... ... ..... oner is directed to file an appeal before the Special Bench of the Customs, Excise and Gold Control Appellate Tribunal, as provided under the Act. The petitioner is permitted to clear the goods covered by bill of entry No. 037627 dated 21-11-1988 and AWA/Bill of Lading No. 618-7413-4782-H-3049 dated 15-11-1988 on condition the petitioner pays a sum of Rs. 1,00,000, in cash and furnishing a bank guarantee from a nationalised bank for the remaining amount of Rs. 1,00,000, towards redemption fine apart from the customs duty and on further condition that the petitioner pays the penalty of Rs. 20,000, in cash without prejudice to its contentions in this regard. Insofar as the detention certificate is concerned, the authorities concerned will pass orders expeditiously on an application being filed by the petitioner in this regard. The Bank guarantee to be furnished by the petitioner will be kept alive periodically. 9. The writ petition is ordered accordingly. No order as to costs.
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1989 (1) TMI 131
Aluminium - Exemption on aluminium and its products - Writ jurisdiction ... ... ... ... ..... r the Notification No. 46/70 and Rule 46-A (Notification No. 91/67). For those reasons the submissions advanced by Shri Desai are liable to be negatived. 13. For the foregoing reasons, we are of the view that the petitioner would be entitled to the benefit of both the Notification No. 46/70 and Rule 56-A (Notification No. 91/67). Consequently, it will have to be held that the impugned Show Cause Notices and the order dated the 25th February, 1978 passed by the second and the third Respondents, the orders dated the 20lh September, 1971 and 10th April, 1972 of the Assistant Collector, and the order dated the 8th January, 1975 of the Appellate Collector, Central Excise, are liable to be set aside and the impugned Show Cause Notices dated lst/2nd January, 1971,2nd January, 1971 and 30th November, 1971 will have to be quashed. 14. In the result, the Rule is made absolute in terms of prayer Clause (b). In the facts and circumstances of the case there shall be no order as to costs.
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1989 (1) TMI 130
Prosecution ... ... ... ... ..... ct has exonerated the Accused. She also submitted that, in any event, since the Accused have been exonerated under the Customs Act and seizure of the goods is not under the Customs Act, the prosecution cannot rely on the presumption that is provided under Section 123 of the Customs Act. It is not necessary for me to go into these questions at this stage as all these questions will be considered by the learned Magistrate as and when he proceeds with the case. 5. The only limited question is whether the learned Magistrate was not right in refusing to grant an application for quashing the proceedings. It is well settled that an enquiry under the Customs Act is not a prosecution and, therefore, it cannot be said that the vice of double jeopardy would ever apply to a case of this type. In the result, I find nothing wrong with the Order passed by the learned Magistrate on 15-2-1985.1, therefore, pass the following order ORDER Rule discharged. Stay, if any, granted, stands vacated.
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1989 (1) TMI 129
Appeal - Departmental appeal to Tribunal - Writ jurisdiction ... ... ... ... ..... rit, the proper course of the petitioners would be to have the appeal expeditiously heard and dismissed. But-it will be improper for the writ court to prevent an Appellate Authority from hearing an appeal that has been preferred on the allegation that the points involved in the appeal are already concluded by various decisions or the answers to the questions raised in the appeal are self evident. 16. I make it clear that I have not come to any conclusion about the merits of the appeal. All the questions must be gone into and decided by the Appellate Tribunal as and when the appeal is heard. In my judgment, at this stage the writ court cannot intervene and prevent appeals from being heard or filed. 17. The writ petition, therefore, must fail and is dismissed. The rule is discharged. All interim orders are vacated. 18. There will be no order as to costs. 19. The application for variation filed on 7th May, 1986 filed by the Union of India is also disposed of on the above terms.
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1989 (1) TMI 128
Whether the crude PVC films is dutiable?
Held that:- There being no contrary evidence found by the Tribunal in this case subsequent to the finding by the Appellate Tribunal, we are of the opinion that the appeal should be allowed and no excise duty should be charged under [Section[3] 15A(2) of the Central Excise Tariff on the Crude PVC sheets.
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1989 (1) TMI 127
Whether the interest-rate should be one and half per cent or three per cent which in turn depends upon whether the cotton-fabrics cleared are 'grey' (unprocessed) or they are cleared after 'processing'?
Held that:- In the present cases, the claim of the appellant before the authorities that the calendering process employed by them was such as to give temporary finish by pressing the fabric is not controverted. No lasting change is brought about. There is no finding to the contrary. Likewise the claim as to the "Shearing" which was only to trim protruding, stray fibres from the fabric. If these are the nature of the operations, the 'grey' fabric, in the facts of these cases, does not become new and commercially different commodity and cease to be 'Grey' cloth. There is thus no justification to take it out of Rule 49A(1)(b).
These appeals are allowed, the appellate order of the Tribunal and the decisions of the authorities below set-aside and the liability for payment interest is directed to be computed under Rule 49A(1)(b)
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1989 (1) TMI 126
Whether the appellant, which manufactures cotton fabrics on power looms which is otherwise exempt from duties of excise and the additional duties of excise respectively under Notification No. 230/77 and 231/77 dated 15.7.1977, looses the benefit of exemption by process of 'calendering' on a calendering plant situated in the appellant's premises?
Held that:- In the present case the expressions 'bleaching, mercerising, dyeing, printing, water-proofing, rubberising, shrink-proofing, organdie processing' which precede the expression 'or any other process' contemplate processes which impart a change of a lasting character to the fabric by either the addition of some chemical into the fabric or otherwise. 'Any other process' in the section must, share one or the other of these incidents. The expression "any other process" is used in the context of what constitutes manufacture in its extended meaning and the expression "unprocessed" in the exempting notification draws its meaning from that context. The principle of construction considered appropriate by the Tribunal in this case appears to us to be unsupportable in the context in which the expression "or any other process" has to be understood. This appeal is allowed, the appeal before the Appellate Tribunal is remitted to it for a fresh disposal in accordance with law.
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1989 (1) TMI 125
Whether the Tribunal has erred in denying the appellant the benefit of the Notification No. 200 of 1979?
Held that:- There is therefore no doubt that the assessee had produced evidence, in the form of the said certificate, of the fact that the appellant had an approved industrial programme. This was the only requirement of the notification and this requirement has, in our opinion, been complied with. The further words in the first set of certificates that the assessee was eligible for the concession under 1980 notification were mere surplusage. The omission of the assessee to request the DGTD to refer to the assessee's entitlement under the 1979 notification or the omission of the DGTD to refer to the assessee's entitlement under the 1979 notification cannot take away the assessee's rights. The grant of concession depends on a certificate that the assessee had an approved manufacturing programme - which is there - and not the reference therein to the notifications that can be availed of by the assessee. We are therefore of the opinion that the order of the Tribunal should be set aside and that the assessee should be held entitled, in respect of the three consignments referred to earlier, to the concession available under Notification No. 200 of 79. We direct accordingly. The appeals are allowed.
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1989 (1) TMI 124
Valuation - Profits - 'Factory gate' ... ... ... ... ..... t which he would be selling the processed goods in the market, would include only the price or deemed price at which the processed fabric would leave the processor s factory plus his profit. Rule 174 of the Central Excise Rules, 1944 enjoins that when goods owned by one person are manufactured by another the information is required relating to the price at which the said manufacturer is selling the said goods and the person so authorised agrees to discharge all the liabilities under the said Act and the rules made thereunder. The price at which he is selling the goods must be the value of the grey-cloth or fabric plus the value of the job work done plus the manufacturing profit and the manufacturing expenses but not any other subsequent profit or expenses. It is necessary to include the processor s expenses, costs and charges plus profit, but it is not necessary to include the trader s profits who gets the fabrics processed, because those would be post-manufacturing profits.
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1989 (1) TMI 122
Whether "processing" of the kind concerned in these cases amounts to "manufacture"?
Whether the provisions of section 2 of the Amending Act which impart an artificial dimension to the concept of "manufacture" is ultra vires entry 84, List I?
Whether, at all events, the imposition of a tax on such "processing" is referable to entry 97, List I ; and if the impost on the processors is justified under tariff items Nos. 19 and 22, according as whether the grey fabric is cotton or "man-made", what should be the assessable value for purposes of levy of duty so far as the processors are concerned ?
Held that:- On a consideration of the matter, we are persuaded to think that the view taken in Empire Industries' case [1985 (5) TMI 53 - SUPREME Court] that "grey fabric" after it undergoes the various processes of bleaching, dyeing, sizing, printing, finishing, etc., emerges as a commercially different commodity with its own price structure, custom and other commercial incidents and that there was in that sense a "manufacture" within the meaning of section 2(f), even as unamended, is an eminently plausible view and is not shown to suffer from any fallacy. Indeed, on this point, the referring Bench did not disagree or have any reservations either. It is to be noticed that if the amending law is valid, this aspect becomes academic.
So far as the exclusive competence of the Union Parliament to legislate is concerned, all that is necessary is to find out whether the particular topic of legislation is in List 11 or List 111. If it is not, it is not necessary to go any further or search for the field in List I ; Parliament has exclusive power to legislate upon that topic or field. Of course, it has concurrent power also in respect of the subjects in List 111.
What appears, therefore, clear is that what applies to the main levy, applies to the additional duties as well.
In testing whether a retrospective imposition of a tax operates so harshly as to violate fundamental right under article 19(1)(g), the factors considered relevant include the context in which retroactivity was contemplated such as whether the law is one of validation of a taxing statute struck down by courts for certain defects : the period of such retroactivity, and the defects and extent of any unforeseen or unforeseeable financial burden imposed for the past period, etc. Having regard to all the circumstances of the present case, this court in Empire Industries' case [1985 (5) TMI 53 - SUPREME Court] held that the retroactivity of the amending provisions was not such as to incur any infirmity under article 19(1)(g). We are in respectful agreement with that view.
On a consideration of the matter, the view taken in the matter in Empire Industries' case [1985 (5) TMI 53 - SUPREME Court] does not call for reconsideration.
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1989 (1) TMI 121
New Industrial Undertaking ... ... ... ... ..... is concluded by the view taken by this court in Textile Machinery Corporation Ltd. v. CIT 1977 107 ITR 195 and CIT v. Indian Aluminium Co. Ltd. 1977 108 ITR 367. In accordance with that view, the appeal fails and is dismissed. There is no order as to costs. Appeal dismissed.
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1989 (1) TMI 120
Depreciation ... ... ... ... ..... ement of the case and refer the following question for the opinion of this court Whether the Tribunal was legally justified in holding the hotel building as plant and directing allowance of depreciation at a higher rate The application is, therefore, allowed.
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1989 (1) TMI 119
Question Of Law ... ... ... ... ..... ing question for opinion of this court Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in holding that the two assessments for the two broken periods were not justified and only one assessment ought to have been made ? The application is partly allowed.
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1989 (1) TMI 118
Investment Allowance ... ... ... ... ..... refer the following question for the opinion of this court Whether, on the facts and circumstances of the case, the Incometax Appellate Tribunal was legally right in considering the written down value of the plant and machinery for finding out the aggregate value within the meaning of section 32A, sub-section (2), Explanation 2, for purposes of investment allowance ?
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1989 (1) TMI 117
Question Of Law ... ... ... ... ..... nal to draw up a statement of the case and refer the following question for our opinion (5) Is the order of the Appellate Tribunal restoring the case for fresh disposal back to the Commissioner of Income-tax (Appeals) legally valid ? The application is partly allowed.
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1989 (1) TMI 116
Assessment, Firm, HUF ... ... ... ... ..... annot be so construed as to defeat another provision of the Act. The interpretation placed by the Tribunal upon the provisions in Chapter XVI has the direct effect of nullifying clauses (a) and (b) of sub-section (9) of section 171. The several provisions in the Act must be read together and as parts of one larger scheme. One need not search for or evolve conflicts between one provision and another. Section 171, and in particular sub-section (9) thereof, relates to assessment of the, Hindu undivided family and, as observed hereinbefore, in respect of the same income, there cannot be two entities liable to be assessed for the same assessment year-a Hindu undivided family and partnership. According to section 171(9), it would be Hindu undivided family, which means that there can be no partnership at the same time. For the above reasons, both the questions are answered in the negative, i.e., in favour of the Revenue and against the assessee. There shall be no order as to costs.
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1989 (1) TMI 115
Trusts, Trusts For Prospective Wives Of Minor Sons ... ... ... ... ..... f the Indian Income-tax Act, 1922, and was not in any manner exclusively concerned with the question of the validity of the trust as such. While examining the claim of the company under section 10(2)(xv) of the Indian Income-tax Act, 1922, as an expenditure, the court took into account the clauses in the trust deed and found that the amount spent would not really be an expenditure, having regard to the provisions in the trust deed. That decision cannot, therefore, be pressed into service by the Revenue to invalidate the trusts in this case. We are, therefore, of the view that the Tribunal was wrong in applying section 83 of the Indian Trusts Act to hold that there was a resulting trust in favour of the husband and wife and that the share income from the trust funds has to be assessed in the hands of the assessees. We, therefore, answer the question referred to us in the negative and in favour of the assessees. There will be, however, no order as to costs in these references.
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