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Case Laws
Showing 21 to 40 of 209 Records
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1989 (5) TMI 304 - RAJASTHAN HIGH COURT
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... ... ..... bunal wrongly placed the burden on the department by requiring the department to prove that the account books were wrong. A perusal of the order of the Deputy Commissioner (Appeals) as a whole does not give such an impression. The Deputy Commissioner (Appeals) has merely referred to certain circumstances indicating inaction of the departmental authorities to do that which could ordinarily be done for taking the view that the explanation given by the assessee is plausible and, therefore, acceptable. This does not amount to placing any extra burden on the department to do something which it was not required to do. It follows that on the finding of fact recorded by the Deputy Commissioner (Appeals) that the assessee s explanation is plausible, the ultimate view taken by the Deputy Commissioner (Appeals) does not call for any interference in this further revision after refusal of interference by the Tribunal. Consequently, the revision is dismissed. No costs. Petition dismissed.
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1989 (5) TMI 303 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... ess under the trade name of Grand Smithy Works. The certificate proceedings are, therefore, valid and can be enforced against the surviving partners of the partnership firm who are also certificate-debtors. The death of one of the certificate-debtors does not result in the certificate ceasing to be in force. It is for the Certificate Officer to add the legal representative of the deceased certificate-debtor in the certificate and proceed against him in accordance with law as and when such a contingency arises. If the applicant has any grievance against an order of the Certificate Officer, he has the proper forum for redressal of such grievance as provided for in the Bengal Public Demands Recovery Act, 1913, itself. This Tribunal cannot interfere unless such remedial measures are exhausted. 13.. In the premises, the applications must fail and are accordingly dismissed. No costs. B.C. CHAKRABARTI (Chairman).-I agree. L.N. RAY (Judicial Member).-I agree. Applications dismissed.
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1989 (5) TMI 302 - RAJASTHAN HIGH COURT
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... ... ..... ording the finding of reversal it was necessary for the Division Bench of the Tribunal to have considered every piece of evidence on which reliance was placed by the subordinate authorities in support of the contrary conclusion. A perusal of the impugned order passed by the Division Bench shows that it has not considered these entries in the dealer s register and the effect thereof. The entries being relied on by the Revenue as admission of the dealer they are undoubtedly of vital importance and the finding of reversal reached without considering the same is obviously vitiated for this reason. It is, therefore, necessary to require the Division Bench of the Tribunal to decide the special appeals afresh with advertence to these observations. Consequently, these revisions are allowed. The impugned order passed by a Division Bench of the Tribunal is set aside and the special appeals before it are required to be decided afresh in accordance with law. No costs. Petitions allowed.
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1989 (5) TMI 301 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... .P., Lucknow 1986 62 STC 112, observed that when the appellant, a registered dealer, had been granted exemption in the original assessment in regard to sales to registered dealers who had furnished the requisite certificate in form III-A that the goods were intended for resale in the same condition, the assessing authority had no jurisdiction to reopen the assessment on the basis that he had received information that the purchasing dealer had consumed the goods, especially as the appellate authority had held that there was no collusion on the part of the appellant, the selling dealer. We are of the considered view that on the facts and in the circumstances of the case, the dealer was entitled to deduct the sales of cotton seeds to registered dealers on their furnishing declaration in form S.T. XXII articulating that the goods were being purchased for resale, from its taxable turnover. We answer the question referred, in the affirmative. Reference answered in the affirmative.
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1989 (5) TMI 300 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... ending for a long period, a dealer , who became a registered dealer subsequently and thereafter filed a return under section 11(1) of the Act, was not liable to pay tax for the intervening period during which the application for registration remained pending. The liability of the dealer (the assessee) for payment of tax was not dependent on the issue of the registration certificate and it arose under section 4(1) as soon as his gross turnover exceeded the limit fixed. If he filed a return at a time when he was a registered dealer, he would be assessed to tax under sub-sections (1), (2) and (3) of section 11 of the Act. The dicta of the above decision is a complete answer to the question referred. In fact, the question did not require any reference because the decision mentioned above had been rendered on July 27, 1973, whereas the question was referred on 24th November, 1982. Be that as it may, we answer the question in the affirmative. Reference answered in the affirmative.
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1989 (5) TMI 299 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... leather even as soon as the process of tanning is over and the danger of their putrefaction is put an end to. The entry in the CST Act, however, includes within its scope hides and skins until they are dressed . This, as we have seen, represents the stage when they undergo the process of finishing and assume a form in which they can be readily utilised for manufacture of various commercial articles. In this view, it is hardly material that coloured leather may be a form of leather or may even be said to represent a different commercial commodity. The statutory entry is comprehensive enough to include the products emerging from hides and skins until the process of dressing or finishing is done. Their Lordships further held that splits and coloured leather continue to be hides and skins eligible for special treatment under the Central Sales Tax Act. Respectfully following the above dictum, we answer the question framed in the affirmative. Reference answered in the affirmative.
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1989 (5) TMI 298 - SUPREME COURT
Exemption on hand-made country bricks manufactured by the potters - Held that:- Having regard to the purpose of the notification and the expression used the High Court came to correct conclusion. After all, exemption is to be strictly construed. In the premises, the judgment and order of the High Court do not call for any interference.
Shri Shanti Bhushan, learned counsel, submission that the country bricks or country tiles "need not be produced" by village artisans or co-operative societies, majority of which is village artisans & The requirement of production by village artisans was not required in respect of country tiles or country bricks is unable to be accepted this construction. Grammatically, this construction is not permissible. Indeed, it would also defeat the purpose intended to be served by the exemption notification if this construction is accepted. Shri Shanti Bhushan submitted that the country bricks need not be produced by the members of the petitioner-association themselves. The expression "produced", Shri Shanti Bhushan submitted, would not apply to the expression "country bricks". It is difficult, as mentioned hereinbefore, to accept this submission in the context of the expression used.
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1989 (5) TMI 292 - SUPREME COURT
Assessments made under the Andhra Pradesh General Sales Tax Act, 1957, on the value of packing material at the rate applicable to goods packed therein challenged
Held that:- Appeal allowed by way of remand. No attempt has been made by the tax authorities to ascertain the facts of each case and to determine what were the actual ingredients of the contract and the intention of the parties. Assumptions have been made when what was required was a detailed investigation into the facts.
As indicated earlier the several possibilities which are open in cases of this kind, and how the ultimate conclusion can be vitally affected by the tests to be applied. Because of the lack of adequate and clear factual material, the High Court also was compelled to proceed on the basis of generalised statements and broad assumptions. We are unable, in the circumstances, to hold that the cases can be regarded as disposed of finally. It is regrettable but the cases must go back for proper findings on facts to be ascertained on fuller investigation.
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1989 (5) TMI 283 - HIGH COURT OF DELHI
Winding up – Overriding preferential payments ... ... ... ... ..... n 125 of the Companies Act would not stand in its way. Section 125(1) clearly lays down that any charge on the properties of the company in the absence of compliance with its provisions shall be void against the liquidator and any creditor of the company. Consequently, before the IDBI can claim pari passu distribution of the sale proceeds of the properties of respondent No. 1, together with petitioner No. 1 in whose favour the order is being passed under sections 30(9) and 30(10) of the Act, it shall have to satisfy the company judge that it enjoys the status of a secured creditor, as this order is executable, subject to directions of the said court, in terms of the order dated May 20, 1985. The amount recoverable by petitioner No. 1, however, stands determined as per findings on issue No. 8. The IFCI shall also be entitled to be reimbursed from the sale proceeds for the expenditure incurred by it on account of fee and expenses of the receiver. No order, however, as to costs.
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1989 (5) TMI 275 - HIGH COURT OF PUNJAB AND HARYANA
Company when deemed unable to pay its debts ... ... ... ... ..... of goods supplied from the date of delivery of goods up to the date of payment even in the absence of any Contract for payment of interest as enjoined by section 61 of the Sale of Goods Act. Sub-section (2) of section 61 of the Act applies to all cases where there is breach of contract. It gives wide discretion to the court to award interest at such rate as it thinks fit on the amount of unpaid price of the goods. In the circumstances, I think it will be just and proper to award interest at the rate of 12 per cent per annum on the principal amount due with effect from April 1, 1986, till realization. The respondent is directed to pay the principal amount of Rs. 2,25,886 with interest at the rate of 12 per cent per annum with effect from April 1, 1986, by August 14, 1989, failing which the company petition will be advertised by an insertion in the Daily Tribune, Dainik Tribune and the Haryana Government Gazette. The case to come up for further directions on September 29, 1989.
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1989 (5) TMI 274 - HIGH COURT OF DELHI
Oppression and mismanagement ... ... ... ... ..... uy the shares of Bhasin and Bindra groups and indemnify them as aforementioned and in this view of the matter, I am further of the opinion that the petitioners must be held bound to their stand as to the authorised and subscribed share capital of the company and the shareholding of various groups as mentioned in the earlier petition (C.P. No. 83 of 1977). I order accordingly. Then the question arises as to how the shares are to be evaluated. I think that the valuation of shares should be done both on asset basis and maintainable profit basis so as to enable the court to decide at what price the shares should be offered to the Sahni group. As to what should be the value of the shares at which these are to be offered to the Sahni group and what further directions are to be given would be decided after the receipt of the report of the valuers. Till such further directions are given, the interim orders made earlier including that in C. P. No. 83 of 1977 shall continue to operate.
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1989 (5) TMI 258 - HIGH COURT OF PUNJAB AND HARYANA
Winding up - Company when deemed unable to pay its debts ... ... ... ... ..... een the parties. As a matter of fact, such an agreement, either express or implied was negatived by the very terms of the deposit receipt which, apart from mentioning that the monies were received by the company as deposit for 12 months from August 1, 1939, to July 31, 1940, contained, on the reverse, a note that interest would cease on the due date. This was sufficient to establish that the amount shown as due at the foot of the deposit receipt became due and payable on the due date mentioned therein and that there was no question of the amount being payable at any time thereafter on demand being made in this behalf by the creditor. The ratio of the above authority is fully applicable to the facts of the instant case. The claim is prima facie barred by time. The respondent-company has succeeded in proving that their defence is in good faith and likely to succeed in point of law. The petition is, accordingly, dismissed. The petitioners can enforce the remedy by way of a suit.
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1989 (5) TMI 257 - HIGH COURT OF PUNJAB AND HARYANA
Winding up – Circumstances in which a company may be would up ... ... ... ... ..... ned by considerations of propriety. In Aluminium Corporation of India Ltd. v. Lakshmi Rattan Cotton Mills Co. Ltd. 1970 40 Comp Cas 259 AIR 1970 All 452, which arose on a creditor s petition to wind up the respondent company, it was held thus (headnote of AIR) The fact that the company is unable to pay its debts, does not necessarily entitle the court to order winding-up of the company as the discretion to pass such an order, even in the case of the inability of a company to pay its debts is, by section 433, vested in the court. That being the legal position, I cannot accept the particular contention that the petitioner is absolutely entitled to an order of winding-up the company ex debito justitiae on the mere plea that the debt was not paid. The petitioner has already resorted to a civil suit for recovery of the disputed debt. The machinery for winding up will not be allowed merely as a means for realising a debt due from the company. This petition is accordingly dismissed.
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1989 (5) TMI 242 - CEGAT, NEW DELHI
Rate of duty - Exemption notification ... ... ... ... ..... the Madras High Court judgment in Asia Tobacco Co. Ltd. v. Union of India and Ors. - 1984 (18) E.L.T. 152 and the ratio being the same as that of the Bombay High Court judgment in GTC case (supra), was that the actual date when the Gazette containing the notification was made available to the public would be the date when the notification would come into operation. The appeal of Selam Cooperative Sugar Mills Ltd., however, got dismissed on another point, which is not relevant to the present case. 10. emsp Respectfully following the Bombay High Court rsquo s judgment in the GTC case (supra ) and the Tribunal rsquo s finding cases in Salem Cooperative Sugar Mills case (supra) we hold that the present instance too, the appellants were not liable to pay duty at the rates specified in Notification No. 284/82, during the period from 30-11-1982 to 3-12-1982. In this view of matter, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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1989 (5) TMI 240 - CEGAT, CALCUTTA
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... ... ..... ference to Section 113 and Section of the Customs Act, no case has been made out with reference to Section 113 of Customs Act, 1962 in the show cause notice and there is no evidence to show that the appellants were making an attempt to illegally export the goods to Nepal. On the contrary, from the submissions made before us by the Ld. Counsel (and not contradicted by the Departmental Representatives), it is abundantly clear that the goods had been presented to the Customs Authorities at the Customs check-post alongwith the relevant documents and therefore, it cannot be called an attempt to export the goods illegally by any stretch of imagination and the charges under the Customs Act and allied laws are also misconceived and the order of the Additional Collector is incorrect. In fact, the entire proceedings is bad in law ab initio. 28. In view of the above position, we set aside the impugned order and direct that the goods may be released forthwith. 29. The appeal is accepted.
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1989 (5) TMI 239 - CEGAT, CALCUTTA
Baggage - TV set imported as baggage and covered by genuine baggage receipt ... ... ... ... ..... oods were illegally imported and confiscation of such goods under Section 111(p) is wholly illegal. Applying the above principle, so far as the TV is concerned, the confiscation of the same is not in accordance with law. 12. In the result, we are of the considered view that the TV should be returned to the appellant and so far as the VCR is concerned, he should be allowed to redeem the same on payment of redemption fine of Rs. 4,000/-. However, in view of the circumstances stated by appellant, a lenient view is taken and the penalty is set aside. Hence, the following order 13. The order passed by the learned Collector in confiscating the TV in question is hereby set aside and it is ordered that the TV be given to the possession of the appellant. 14. In so far as the VCR in question is concerned, the appellant is allowed to redeem the same on payment of the redemption fine of Rs. 4,000/-. 15. The order of imposing penalty of Rs. 250/- against the appellant is hereby set aside.
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1989 (5) TMI 238 - CEGAT, NEW DELHI
Pre-deposit made after dismissal of appeal ... ... ... ... ..... er order dated 10-2-1989. Now coming to the offer of the learned Advocate for the deposit of Rs. 19 lakhs we order that the applicants shall deposit a sum of Rs. 19 lakhs by Thursday the 18th May, 1989 and further order that the applicants shall make a further deposit of Rs. six lakhs on or before 31st May, 1989. The applicants shall report compliance of this order to the Registry for the first payment of Rs. 19 lakhs before 23-5-1989 and for the balance payment of amount of Rs. 6 lakhs they may report compliance by 5-6-1989. In case the applicants fail to comply with the terms of this order the present stay order shall stand automatically vacated and the appeal shall be liable to be dismissed for non-compliance of the provisions of Section 129E of the Customs Act, 1962. The appeal is to come up for mention on 21-6-1989. We further order that during the pendency of the appeal the Revenue Authorities will not pursue recovery proceedings for the balance duty and penalty amount.
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1989 (5) TMI 237 - DELHI HIGH COURT
Writ petition ... ... ... ... ..... ere is such a wide dispute on facts, it cannot be said that the respondents have made out a case for immediate release of goods. Further, as contended by the appellants, if the import is itself illegal, as being contrary to C.O.B. licence or industrial licence policy or the unit not being a genuine S.S.I. Unit, it would be impermissible to order release of the goods in question as the law would take its own course to deal with the said situation. We do not, therefore, think it necessary to pass any order for the release of the respondent rsquo s goods till the disposal of the writ petition. 20. The impugned orders are set aside. However, the learned single Judge is requested to dispose of the writ petition itself within a fortnight after giving fresh hearing to all the parties, including Hindustan Photo Films Ltd., and also permitting them to file such other and further documents and affidavits as they are advised. The appeals are allowed. There shall be no order as to costs.
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1989 (5) TMI 236 - DELHI HIGH COURT
Meaning of - Ton ... ... ... ... ..... e First Schedule thereof. 25. For all the reasons stated hereinbefore, the petition succeeds. The impugned Notification No. 390 dated 29th September, 1984 is, therefore, quashed to the extent that the notification levies port dues on the basis of G.R.T. 26. The only remaining question is refund of excess amount of port dues paid by the petitioners on the basis of G.R.T. under protest. On this question in view of various decisions of the Supreme Court in the cases of Sales Tax Officer v. Kanhaiya Lal Mukimd Lal Saraf, AIR 1959 SC 135 Dulabhai v. State of Madhya Pradesh, AIR 1969 SC 78 Bailor Glass Works Ltd. v. Union of India, AIR 1984 SC 971, and Salonah Tea Co. Ltd. v. Superintendent of Taxes, (1981) 1 SCC 401, the petitioners are entitled to refund of the excess amount paid. We order accordingly. The respondents will refund to the petitioners all excess amount of port dues levied and paid on the basis of G.R.T. of the petitioners rsquo ships under the impugned notification.
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1989 (5) TMI 235 - CEGAT, BOMBAY
Proforma Credit ... ... ... ... ..... unable to appreciate the stand taken by the Collector in denying the credit only on the technical non-fulfilment of production of subsidiary gate passes. From the facts of this case as revealed above, we are of the view that the appellants have complied with the provisions of sub-rule 3(i)(b) of Rule 56-A substantially and there is no justification for denying the credit. 12. While taking this view, we would like to add a note of caution that this should not be taken for giving licence for taking of credit on market purchases based on invoice or where goods have been received in loose condition without the original packing or where goods have been received only under photo copies of the gate passes without supporting evidences. Our decision in this case is purely esoteric to the peculiar facts and circumstances of this case and cannot be interpreted as universal application. With this note of caution, we decide the appeal in favour of the appellants with consequential relief.
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