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Case Laws
Showing 21 to 40 of 316 Records
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1991 (7) TMI 369
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... ... ..... and State of Andhra Pradesh and Anr. v. R.V. Rayanim, AIR 1990 SC 626. See also Mustill and Boyd's Commercial Arbitration, Second Edition; Halsbury's Laws of England, Fourth Edition,Vol. 2. The umpire, in our view, acted unreasonably, irrationally and capriciously in ignoring the limits and th clear provisions of the contract. In awarding claims which are totally opposed to the provisions of the contract to which he made specific reference in allowing them, he has misdirected and misconducted himself by manifestly disregarding the limits of his jurisdiction and the bounds of the contract from which he derived his authority thereby acting ultra fines compromissi. In the circumstances, we affirm the judgment of the High Court under appeals except in respect of Claim No. II. Accordingly, the appeals of the contractor are dismissed; and, the appeals of the Government are allowed in respect of claim No. II. We do not, however make any order as to costs. Appeals dismissed.
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1991 (7) TMI 368
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... ... ..... in the spirit of self-sacrifice concerned more with their obligations than rights, so that there would be no occasion for anyone else to sit in judgment over them. If it is considered that the situation has altered requiring scrutiny of the conduct of even Judges at the highest level and that it is a matter for the Parliament to decide, then the remedy lies in enacting suitable legislation for that purpose providing for said guards to ensure independence of judiciary since the existing law does not provide for that situation. Any attempt to bring the Judges of the High Courts and the Supreme Court within the purview of the Prevention of Corruption Act by a seemingly constructional exercise of the enactment, appears to me, in all humility, an exercise to fit a square peg in a round hole when the two were never intended to match. I would, therefore, allow the appeal even though by the majority view it must fail. ORDER In view of the majority judgments, the appeal is dismissed.
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1991 (7) TMI 367
Whether the respondents' factories in view of the amendment to the definition of 'seasonal factory' have lost the benefit of exclusion from the Employees' State Insurance Act, 1948?
Held that:- The view ,taken by the High Court seems to be justified. The statement of Objects and Reasons of the Bill which later became the Act 44 of 1966 indicates that the proposed amendment was to bring within the scope of the definition of 'seasonal factory', a factory which works for a period of not exceeding seven months in a year- (a) in any process of blending, packing or repacking of tea or coffee; or (b) in such other manufacturing process as the Cenrtral Government may, by notification in the Official Gazette, specify. The amendment therefore, was clearly in favour of the widening the definition of 'seasonal factory'. The amendment is in the nature of expansion of the original definition as it is clear from the use of the words 'include a factory'. Appeal dismissed.
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1991 (7) TMI 366
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... ... ..... o deduce any ratio from the judgment because the facts of the case had not been elaborately set out in the order. Further, that also relates to the payment of transport charges by the assessee which the Tribunal found was relatable to the sugarcane purchase price. We do not think that the said order made at the time of admission, upsets well considered judgments in Kallakurichi Co-operative Sugar Mills Ltd. v. State of Tamil Nadu 1985 60 STC 113 (Mad.) and in Perambalur Sugar Mills Limited v. State of Tamil Nadu 1992 86 STC 17 supra. 7.. For the reasons given above we are clearly of the opinion that the sum of ₹ 1,59,305.48 should be treated as forming part of the purchase price of sugarcane. The order of the Tribunal is therefore set aside and those of the assessing authority dated March 31, 1980 and the appellate authority dated September 26, 1980 are restored. The revisions succeed and they are allowed. There will however be no order as to costs. Petitions allowed.
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1991 (7) TMI 365
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... ... ..... upon the finding recorded by the Appellate Assistant Commissioner to interpret the contract and the purchase order to imply a single contract and held that even though the transport charges had been shown separately, it was included in the sale price of the commodity itself. 4.. In our opinion, the interpretation placed by the Tribunal on the contract and purchase order cannot be said to be either perverse or wholly unreasonable. Even if we assume for the sake of argument that two interpretations were possible on the construction of the contract-cum-purchase order, the court would lean in favour of the interpretation which is in favour of the assessee, particularly when that is the interpretation placed, on a proper construction of the document, by the final fact-finding authority, i.e., the Sales Tax Appellate Tribunal. The order of the Tribunal, therefore, does not suffer from any error. Consequently the revision fails and is dismissed but without costs. Petition dismissed.
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1991 (7) TMI 364
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... ... ..... ground that it is not entertainable no doubt, is an appealable order within the meaning of section 15A of the 1125 Act corresponding to section 39 of the Act. The only question the Appellate Tribunal can consider in such appeals is whether the first appellate authority was well within its jurisdiction to have the appeal dismissed on the ground stated in the order. When once the Appellate Tribunal is satisfied that the appeal was dismissed for want of proof of payment of the admitted tax, the Appellate Tribunal necessarily has to dismiss the appeal without going into the merits of the same. The Appellate Tribunal under the circumstances, in our view, has no jurisdiction to direct the first appellate authority to entertain the appeal although there is proof of payment of the admitted tax subsequent to the dismissal of the appeal. Considered in the light of the above principle of law, the revision is liable to be dismissed. Accordingly the same is dismissed. Petition dismissed.
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1991 (7) TMI 363
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... ... ..... ions of the Act and the rules have to be read and construed accordingly. The explanation to the section makes it clear that transactions of sale and purchase mentioned therein are to be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956. Thus the State Legislature is aware of its limitations. Despite this awareness, if during the working of the amended provisions of the Act if any difficulty arises, it will be for the Parliament to enact suitable legislation and impose conditions and place restrictions on the powers of the State. But an Act validly passed by a competent Legislature cannot be invalidated on an imaginary ground that the implementation of the Act will lead to chaotic situation. To do so itself, will be an invitation to chaos. For these reasons, the contention is rejected. 4.. No other contention is raised. 5.. For the aforesaid reasons, the petitions are rejected. Rule discharged. Petition dismissed.
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1991 (7) TMI 362
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... ... ..... od and drinks to the visiting customers. In the present definition of sale under section 2(g)(iii) of the Act of 1941 read with section 26A of that Act, the applicant cannot evade assessment to tax under the provisions of the Bengal Finance (Sales Tax) Act, 1941, for the disputed periods, which are anterior to September 7, 1978 mentioned in section 26A(2)(a) of the Act of 1941. The present position of the law in the matter has also been discussed by this Tribunal in the case of Nimai Chandra Guin v. Commercial Tax Officer reported in 1989 75 STC 322. In the circumstances, the case is to be dismissed when there can be no exemption on the basis of the provisions in section 26A(2) of the Act of 1941 in this case, covering the periods of 4 years from the four quarters ending on March 31, 1974 up to the period of four quarters ending on March 31, 1977. The application is accordingly dismissed without any order as to costs. Interim order, if any, is vacated. Application dismissed.
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1991 (7) TMI 361
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... ... ..... relevant materials. The assessee is also bound to produce relevant evidence in order to assist the Sales Tax Officer to come to a correct decision. We are clearly of the opinion that the assessees have miserably failed to establish their case before the statutory authorities. On the available materials and on the basis of the findings of the authorities we are satisfied that title to the goods could not have passed to the purchaser unless the total value as per particulars given in the case of Everest Container Corporation (cited supra) had been agreed and actually paid in every case. Consequently the Tribunal was justified in upholding the assessment for all the years except 1974-75 and 1975-76. In respect of those years the Tribunal was right in remanding the case for fresh disposal on the basis of the Government Order No. 422 dated October 10, 1974. All the tax cases therefore, fail and they are dismissed. However, there will be no order as to costs. Petitions dismissed.
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1991 (7) TMI 360
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... ... ..... e is no jurisdiction in the sales tax authorities to assess the assessee on its turnover. That judgment is fully applicable to the facts of the instant case in so far as the interpretation of the expression fabric in relation to rubber beltings in the present case is concerned. 7.. In view of the aforesaid discussion, we are of the opinion that the Tribunal was perfectly justified in holding that the rubber belting handled by the assessee-respondent had to be treated as falling under tariff item 19 of the Central Excise Tariff, and in the absence of the goods being provided for taxation under the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, they could not be taxed under the Tamil Nadu General Sales Tax Act, 1959, at the relevant time. No error is, therefore, found in the order of the Tribunal, and consequently, the revision fails and is dismissed. Since there is no representation on behalf of the respondent, we make no order as to costs. Petition dismissed.
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1991 (7) TMI 359
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... ... ..... hand, the invoice dated March 10, 1976 of the petitioners relating to the shipment of the consignment of 1,070 cartons shows that the goods were shipped on March 6, 1976 at Cochin. The case of the parties had always been that the goods were shipped by M/s. George Maijo and the shipping documents were sent to the petitioners. Therefore so far as this consignment is concerned, there is no evidence to show that the petitioners are the last purchasers in the State of Tamil Nadu. Consequently the value of the said consignment, namely, 1,070 cartons valued at Rs. 4,94,086.40 has to be deleted from the turnover relating to the last purchase of headless shrimps. The tax payable on the said amount of Rs. 4,94,086.40 at 5 per cent works out to Rs. 24,704. The petitioners will get a relief of this amount of Rs. 24,704 in this tax case. 7.. The tax case is partly accepted and relief to the extent above indicated will be given. There will be no order as to costs. Petition partly allowed.
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1991 (7) TMI 358
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... ... ..... t Level Committee, or the State Level Committee, as the case may be, and obtain a certificate from it regarding the eligibility of the petitioner for claiming the incentive, including deferment/tax holiday, provided under the Government Order. The petitioner shall submit the application, if not already submitted, either to the State Level Committee or the District Level Committee, as the case may be, having regard to the capital invested, within four weeks from today. The concerned Committee shall consider the application and pass appropriate orders thereon in accordance with G.O. Ms. No. 498, Industries and Commerce (IA) Department, dated October 16, 1989, within two months from the date of receipt of the application without reference to the notice Cl No. 27649/90-91, dated October 3, 1990 of the Deputy Commercial Tax Officer, Kothapeta, Guntur. The writ petition is accordingly disposed of. No order as to costs. Advocate s fee Rs. 250. Writ petition disposed of accordingly.
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1991 (7) TMI 357
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... ... ..... commodity in the eligibility certificate should be read as November 6, 1986, in place of December 18, 1982. The appropriate Assistant Commissioner is directed to dispose of, in accordance with law, the application for renewal of eligibility certificate for the period from November 1, 1987 to December 17, 1987, following this judgment, within eight weeks from this date. The writ applications in RN460(T) and RN-695(T) of 1989 are dismissed. All the four cases are thus disposed of. Interim orders, if any, in all these cases stand vacated. Any sum which might have been deposited in terms of interim orders dated August 18, 1989 and December 21, 1989 in RN-460(T) and 695(T) of 1989 respectively should be adjusted against assessed dues for the impugned periods, viz., two years after December 31, 1985 and February 22, 1985 respectively. No order is made for costs. S.P. DAS GHOSH (Chairman).-I agree. P.C. BANERJI (Technical Member).-I agree. Writ applications disposed of accordingly.
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1991 (7) TMI 356
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... ... ..... the freight also notwithstanding rule 6(c). It would also be advantageous to refer to a recent judgment of this Court in State of Tamil Nadu v. Bhaskaran Blue Metal Works 1991 82 STC 116. The following passages are apposite The test, therefore, as indicated in the judgment of the Supreme Court is, whether the freight has been made a part of the sale price or not. If there is anything to show that the freight has been made as part of the sale price, the Revenue may be justified in proceeding to take the freight also as part of the sale price and thus include it in the turnover on which tax can be imposed. Thus, it is clear that freight cannot be included in the taxable turnover unless it is found that it was paid as a part of the stipulation of the price of the goods sold. The law on the subject has thus to be understood as above. We are in agreement with the abovesaid exposition of law. 5.. The tax case therefore fails and is dismissed, but without costs. Petition dismissed.
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1991 (7) TMI 355
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... ... ..... herein, it would be passing an order under section 34(1) against which an appeal would lie to the High Court under section 37 . The learned Judge further held that when the Board merely intimates to the party that it does not intend to exercise its suo motu powers of revision, such an intimation itself will not constitute an order under section 34(1) and no appeal would lie to the High Court against such intimation . From the above two decisions, we can safely hold that against an order declining to exercise the suo motu power, no statutory appeal or revision will lie. Applying the above ratio, we hold that against the order of the Deputy Commissioner, refusing to exercise his suo motu powers, of course, on application by the assessee, no further appeal lies to the Sales Tax Appellate Tribunal, and the Tribunal went wrong in entertaining the appeal and deciding the matter. Accordingly, we set aside the order of the Tribunal and allow the tax case. No costs. Petition allowed.
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1991 (7) TMI 354
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... ... ..... c revival of G.O. P. No. 570 dated June 10, 1987, because the same had already been superseded, and therefore, had ceased to exist. What did not exist after March 25, 1989 cannot be infused with life or resurrected, merely because G.O. P. No. 198 is cancelled. 10.. The second submission of the learned counsel for the petitioner that there are two notifications, namely, G.O. P. No. 198 dated March 25, 1989 and G.O. P. No. 532 dated September 5, 1990 and both cannot co-exist, cannot also be sustained because, for the reasons already stated, G.O. P. No. 570 dated June 10, 1987 is not revived by cancellation of G.O. P. No. 198 dated March 25, 1989. No other point having been raised, this writ petition is dismissed. There will be no order as to costs. 11.. W.P. No. 9282 of 1991 For the reasons stated in W.P. No. 9281 of 1991, this writ petition, which raises similar points as in W.P. No. 9281 of 1991 is also dismissed. There will be no order as to costs. Writ petitions dismissed.
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1991 (7) TMI 353
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... ... ..... cumstances of the case and in a given case the court may despite the existence of alternative remedy of appeal, may interfere under article 226 of the Constitution, but a perusal of section 13 of the State Act under which the first appeal will lie will show that no appeal can be entertained under sub-section (1) of section 13 unless it is accompanied by a satisfactory proof of the payment of tax or other amounts admitted by the appellant to be due from him or such instalment thereof as might have become payable or twenty per cent of the tax or other amounts assessed, whichever is higher as the case may be. Therefore, appeal can be entertained even if there is proof of amount of tax or other amounts admitted by the appellant to be due from him or twenty per cent of the tax or other amount assessed, whichever is higher, as the case may be. 15.. Consequently, we find no merit in these writ petitions. They are hereby dismissed with no order as to costs. Writ petitions dismissed.
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1991 (7) TMI 352
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... ... ..... nd contumacious evasion. Therefore the Tribunal was not required to consider as to whether there was deliberate or contumacious evasion of tax or not. All that was argued before the Tribunal was that look at the figures of branch transfers in the previous order and look at the decision rendered by the Tribunal in the case of the assessee in relation to such transaction of the previous year. On this basis it was submitted that the penalty be reduced entirely. The Tribunal has, in our opinion, exercised its discretion justly by reducing the penalty from Rs. 7,500 to Rs. 1,500. It cannot be said that while refusing to reduce the penalty wholly, the Tribunal has omitted to take into consideration any relevant circumstance or that it has taken into consideration any irrelevant circumstance. Hence answer to second question is as indicated in para 5 hereinabove. 16.. In the result both the questions are answered accordingly with no order as to costs. Reference answered accordingly.
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1991 (7) TMI 351
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... ... ..... ed club, a higher rate of tax will be attracted. The charge of vagueness or uncertainty does not, therefore, stand. The taxation measure in question is accordingly held to be valid. The challenge in this regard must, therefore, fail. 49.. In the circumstances, the sales tax authorities are competent to issue notice to the applicant-club for production of books of accounts, etc., for the purpose of determining its liability to pay tax. The notice dated November 17, 1988 under section 14(1) of the Bengal Finance (Sales Tax) Act, 1941, was therefore, validly issued. The amendment of Schedule IV of the 1941 Act with effect from April 1, 1988 to include cooked food served in or supplied from any air-conditioned hotel, restaurant, refreshment room, club or eating-house is also held to be valid. 50.. In the result, the application fails and is dismissed. There will be no order for costs. S.P. DAS GHOSH (Chairman).-I agree. L.N. RAY (Judicial Member).-I agree. Application dismissed.
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1991 (7) TMI 350
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... ... ..... the apex Court that the procedural requirements should be construed liberally. In the matter under consideration, the application was filed within time and there is no doubt that the removal of defects in the application is only a matter of procedure. In Commissioner of Income-tax v. Strawboard Manufacturing Co. Ltd. 1989 177 ITR 431, it was observed by the apex Court that when law provides for concession for tax purposes with a view to encourage industrial activity, the provisions should be construed liberally. 6.. I am, therefore, of the considered opinion that the application of the petitioner deserves to be considered, ignoring the delay in filing the application beyond limitation. The delay is condoned. The District Level Committee and other concerned authorities are, therefore, directed to consider and decide the application of the petitioner, on merit, within a period of three months. 7.. The writ petition is allowed, with no order as to costs. Writ petition allowed.
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