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1993 (11) TMI 233
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... ... ..... ons to the effect that on the death of a workman his heirs and legal representatives cannot continue the reference or an application under Section 33(2) of the Act before the Tribunal/Labour Court. 18.We, therefore, hold that on the death of the workman, even when the reference is of an individual dispute under Section 2-A of the Act, the Tribunal does not become functus officio or the reference does not abate merely because, pending adjudication, the workman concerned dies. It is open to the heirs and legal representatives of the deceased workman to have the matter agitated and decided. 19.We allow the appeal, set aside the award of the Tribunal dated January 4, 1982 and send the case back to the Central Government Industrial Tribunal-cum-Labour Court No. 3, Dhanbad, Bihar for decision on merits. The Tribunal shall finally dispose of the matter within six months of the receipt of this judgment. The appellant shall be entitled to his cost which we quantify as ₹ 10,000.
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1993 (11) TMI 232
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... ... ..... erfere in exercise of its equity jurisdiction as the facts of the case did not warrant interference. What could be more harmful to society than appointing the respondent as member of the Board, a position of importance and responsibility, who was found responsible for mass copying at the examination centre of which he was a supervisor. It shakes the confidence and faith of the society in the system and is prone to encouraging even the honest and sincere to deviate from their path. It is the responsibility of the High Court as custodian of the Constitution to maintain the social balance by interfering where necessary for sake of justice and refusing to interfere where it is against the social interest and public good. 6.In the result, this appeal succeeds and is allowed. The order of the High Court quashing the order dated September 16, 1987 is set aside. The writ petition filed in the High Court by the respondent shall stand dismissed. But parties shall bear their own costs.
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1993 (11) TMI 230
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... ... ..... t be said to apply. However, the need for consistency of approach and uniformity in the exercise of judicial discretion respecting similar causes and the desirability to eliminate occasions for grievances of discriminatory treatment requires that all similar matters should receive similar treatment except where factual differences require a different treatment so that there is assurance of consistency, uniformity, predictability and certainty of judicial approach. 4. We set aside the order under appeal. There will be an interim stay for eight weeks. It is submitted that the matters are listed for final hearing on 30-11-1993. If the matters are not disposed of before eight weeks, petitioners may seek further stay and the prayer in that behalf be listed before the appropriate Bench. The Chief Justice of the High Court will list all similar and connected matters before some specific Bench whichever it might be. 5. The special leave petitions are finally disposed of accordingly.
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1993 (11) TMI 229
Whether the contract was put an end to by final payment?
Whether the arbitration clause contained in the contract will perish with it?
Held that:- In this case, there was a termination of the contract due to non- performance, the existence of the contract has been assumed for the purposes of such termination.
In the circumstances, as we have held that where in a contract there is an arbitration clause, notwithstanding the plea that there was a full and final settlement between the parties, that dispute can be referred to the arbitration, the Subordinate Judge. is directed to dispose. of the petition of the appellant according to law. The reasons for further consideration on this aspect were fully set out in the petition which was placed before us on November 6, 1973. After hearing the learned counsel for the respondent we found no justification for giving any directions or for changing our view that the High Court was in error in dismissing the petition under s. 9(b) read with s. 33 of the Act. We accordingly dismissed the Civil Mscellaneous Petition.
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1993 (11) TMI 228
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... ... ..... at be so, no meaningful relief can be granted to petitioner as, in my considered view, he can be re-arrested if the department has some information with it that he is either in a position to pay or has transferred his properties in a clandestine manner. Since the department is in a process of collecting information, it is ordered that till such time the department really gathers some information pointing towards the resources of petitioner or the sales made by him or defrauding the department in any manner, he shall not be re-arrested and kept in civil prison. However, the moment the department comes to know on some positive information that petitioner is not penniless pauper and has means to pay or sold the properties with a view to defraud the department, it shall be well within its right to proceed against him under the provisions of the Punjab Land Revenue Act. 11.. This petition is disposed of in the manner indicated above. There shall, however, be no order as to costs.
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1993 (11) TMI 227
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... ... ..... in the sense of the petitioner not having been given the adequacy of opportunity to file its objections, in an effective manner, after furnishing it with copies of the documents, it had sought for and accordingly, the impugned order is set aside. It is however made clear that copies of whatever documents and statements of accounts, which are available in the custody and possession of the authorities on the basis of which the impugned order had been passed must be made available to the petitioner within a week from today (November 4, 1993), at its cost and the petitioner, in turn, would file its objections within three weeks from the date of furnishing of such copies by the authorities for enabling the authorities to pass assessment order, on consideration of objections so filed. 21.. The writ petition is thus disposed of. Consequently, W.M.P. is dismissed. There shall, however, be no order as to costs, in the circumstances of the case. Writ petition disposed of accordingly.
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1993 (11) TMI 226
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... ... ..... rnover of the assessee for the assessment year in question was fully examined and after full scrutiny, the same was subjected to tax by the Sales Tax Officer, and subsequently if it was found on the basis of material not already on record that a part of the turnover of the assessee had escaped assessment then the only course available to the authorities under the Act was to issue notice under section 21 of the Act for assessment but the impugned notice issued under section 10-B of the Act could not have been issued as there appears to be no illegality or impropriety in the assessment order passed by the Sales Tax Officer. In the result, the petition succeeds and is allowed. The impugned notice dated December 8, 1987, is quashed and the respondents are restrained from proceeding against the petitioner in pursuance of the impugned notice dated December 8, 1987, for the assessment year 1981-82 for reassessment. The parties shall, however, bear their own costs. Petition allowed.
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1993 (11) TMI 225
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... ... ..... er. 11.. Point No. (v) Lastly, the appellants counsel contended that nonproduction of declarations alone resulted in demands being raised against various assessees. On this aspect, we should make it clear that the learned single Judge himself has stated that the dealers may be permitted to prove the requisite facts envisaged by the declarations annexed to the notification by other satisfactory evidence produced for the purpose in lieu of the declaration. This aspect has been made clear in paragraph 15 of the judgment of the learned single Judge. This aspect can be raised by aggrieved parties in the statutory appeal that is preferred against the assessment order. We clarify this position, especially with reference to W.A. No. 769 of 1993. 12.. All the aspects highlighted by the appellants counsel are without substance. We repel them. We fully concur with the reasoning and conclusion of the learned single Judge and dismiss this batch of 56 writ appeals. Writ appeals dismissed.
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1993 (11) TMI 224
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... ... ..... manner, and not literally, and thus reasonableness must be judged from the point of view of the object of section 4-A(1). The decision of the Supreme Court in Bajaj Tempo Ltd. v. Commissioner of Income-tax 1992 196 ITR 188 AIR 1992 SC 1622. In view of the above discussion, we are of the opinion that the petitioner is entitled to grant of eligibility certificate under section 4-A of the U.P. Sales Words in Sanskrit are not printed here. Tax Act and we quash the impugned orders communicated by the letters dated May 20, 1988 and January 19, 1989 (annexure Nos. 2 and 4 to the writ petition). We direct that the respondents shall issue an eligibility certificate to the petitioner under section 4-A of the U.P. Sales Tax Act within two weeks of production of a certified copy of this judgment before the appropriate authority and the assessment and recovery for the relevant years will be rectified accordingly. The writ petition is allowed. No order as to costs. Writ petition allowed.
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1993 (11) TMI 223
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... ... ..... The corresponding State Act is Act 23 of 1967 The Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1967 . The effect of the legislation, at any rate, is to dispense with the service of a fresh notice of demand in cases where the tax has been reduced in appeal. What is required is only an intimation about the quantum of tax payable as a result of the modification made in the appeal. It has been so done in the instant case, as per exhibit P4 and tax due as per the appellate order has been calculated. The original notice of demand is not superseded by the passing of the appellate order. It is kept alive for amounts due, whatever be, as per the appellate or revisional order. There is no merit in the plea that interest accrues only from the date of the appellate order. The Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act does not say so. 9.. There is no merit in this writ appeal. It is dismissed. Writ appeal dismissed.
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1993 (11) TMI 222
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... ... ..... lemon, ornamental tree with heart shaped leaves and small fragrant yellowish blossom. It is a white substance, calcium oxide, CaO obtained by the action of heat on limestone, shells and other material containing calcium carbonate and used in making mortar and cement and in neutralising acid soil, also called quick-lime, burnt-lime, caustic-lime. 8.. In common parlance lime is not considered to be paint, and is treated and considered to be different. The Tribunal s conclusions therefore are irreversible. We answer the question by observing that the Tribunal was justified in holding that lime was not a paint and was to be taxed as an unspecified commodity at 7 per cent. So far as the question whether lime can be taxed at the rate applicable to lime stone is concerned, we decline to answer the question as it does not flow from the order of the Tribunal. The reference application is accordingly disposed of. No costs. R.K. PATRA, J.-I agree. Reference answered in the affirmative.
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1993 (11) TMI 221
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... ... ..... ground itself. 4.. So far as the year 1973-74 is concerned, the order of assessment under challenge was the original order of assessment and not one made under section 19. It is true that in the course of the proceedings the assessing authority felt that the turnover of sales through S.V. Ramalingam was also liable to be brought to tax under the Act, and this resulted in the issue of a notice which though it purported, to be one under section 19, was really only a modified pre-assessment notice. The assessment that was made was not a reopened assessment, but the original assessment itself. Section 19(2) did not therefore apply to the assessment and the question of levying penalty thereunder did not arise. In the circumstances, the direction given by the Appellate Assistant Commissioner to impose penalty under section 19(2) for the year 1973-74 was without jurisdiction. The tax revision cases are therefore dismissed without however any order as to costs. Petitions dismissed.
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1993 (11) TMI 220
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... ... ..... ists are reluctant to set up industries in U.P. because of the overtechnical approach of the authorities which discourage such persons and this frustrates the very object of section 4-A(1). Thus, the view which we are taking is in consonance with the aforesaid object. In view of the above, we are clearly of the view that sub-section (5)(c) of section 4-A of the U.P. Sales Tax Act is directory and not mandatory and hence the petitioner is entitled to exemption from the date of first sale, i.e., December 3, 1986. Accordingly, we direct the respondents to rectify the eligibility certificate, true copy of which is annexure 1 to the writ petition, within three weeks of production of a certified copy of this judgment before the appropriate authority and we further direct the respondents to rectify/cancel the assessment orders for the relevant years in accordance with the rectified eligibility certificate. The petition is accordingly allowed. No order as to costs. Petition allowed.
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1993 (11) TMI 219
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... ... ..... r remedy is to file an application before the Appellate Tribunal. It is not for this Court to say that whether that matter was argued before the Tribunal or not. We leave the matter there. The review petition is dismissed. 5.. Before concluding, we want to make one aspect clear. There is a slight mistake in our original judgment dated September 27, 1993 , in the narration of facts. It is in the first page, 6th sentence, the word not is omitted after the word will and before the word come . The sentence to the effect The assessing authority, the first appellate authority and the Appellate Tribunal held that ammonia paper will not come within the ambit of entry 97 of the First Schedule to the Act...... should be read as such. The word not should be added. It is a pure clerical or typographical mistake. We direct a correction should be made by including the word not in the 6th sentence after the word will and before the word come . It is ordered accordingly. Petition dismissed.
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1993 (11) TMI 218
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... ... ..... eir mutual consent convert it into a proper judicial process although they may constitute the Judge their Arbiter and be bound by his decision on merits when these are submitted to him. Jurisdiction can be conferred only by a statute and not by consent and acquiescence. The statute itself provides the manner in which the appeal is to be disposed of by a Bench in terms of section 3(2-e)(a). By consent, acquiescence or participation a jurisdiction which is legally not available cannot be conferred. 4.. Our answer to the question, therefore, is in the negative, in favour of the assessee and against the Revenue. The matter shall be heard by a Division Bench as provided in the statute, since the appeal related to the demand under the Act, the connected appeal under the Orissa Additional Sales Tax Rules, 1975 (in short the Rules ) shall also be heard afresh. The reference application is accordingly disposed of. No. costs. R.K. PATRA, J.-I agree. Reference answered in the negative.
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1993 (11) TMI 217
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... ... ..... mineral is thereafter screened and graded. The process of washing and other minor processes are also undertaken. All these assessees are registered with the Director of Industries as a small-scale industry. The silicasand of a particular size is used in a particular industry and cannot be used for other purposes. The lumps have been found to be non-tradable commodity, the decision which has been given in the case of Bikaner Gypsum Ltd. 1986 61 STC 264, of this Court does not therefore have any application to the facts of the present case. The various assessees in the present matter have rightly been considered to be manufacturer and therefore the benefit of notification dated March 23, 1963, has rightly been given. No case is made out for interference in the order passed by the Sales Tax Tribunal in the revisional jurisdiction. The revisions have no force and are dismissed with no order as to costs. Petitions dismissed. Reported in 1993 91 STC 450 (SC) 1993 204 ITR 412 (SC).
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1993 (11) TMI 216
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... ... ..... etitions acting under section 21(4) has no relevancy to the principle governing the binding nature of the decision of this Court on the officers of the Revenue. In fact, the Deputy Commissioner had, earlier, proceeded to initiate proceedings under section 21(4) at the behest of the assessing authority by referring the records to the Deputy Commissioner pointing out that the assessment should be under section 5(1). Having failed in that attempt the present respondent has now proceeded to achieve the same purpose once again under section 12-A. The respondent is estopped from contending in this Court that the turnover of the petitioners are taxable under section 5(1). 7.. For the reasons stated, it is not possible for me to sustain the notices issued by the respondents. The notices issued under section 12-A are accordingly quashed. The rule is made absolute. The writ petitions are allowed. The petitioners are entitled to their costs from the respondents. Writ petitions allowed.
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1993 (11) TMI 215
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... ... ..... suppression involved and came to hold that enhancement of Rs. 6 lakhs would be adequate. The conclusion has been arrived at after making elaborate analysis of the fact situation. What would be the quantum of enhancement does not in all cases involve a question of law. Where there is absolutely no material to support the conclusion, a question of law arises. But where the Tribunal after dealing with relevant aspects fixes up the enhancement at a particular figure, it is a conclusion on facts, giving rise to no question of law. In the case at hand, the Tribunal having analysed the facts situation, as quoted above, and having fixed a figure of enhancement at Rs. 6 lakhs, on consideration of the analysis we are of the view that no question of law arises out of the order of the Tribunal. Accordingly, we decline to answer the question referred to this Court for opinion. The reference application is disposed of. No costs. R.K. PATRA, J.-I agree. Application disposed of accordingly.
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1993 (11) TMI 214
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... ... ..... the month of December, 1991 on or before January 20, 1992 and paid the tax therefor, of course, after thirty days. Such an exemplary gesture on its part must have to inevitably result in the payment of interest also for the belated remittance of tax, in strict compliance with the provisions of section 24(3) or otherwise, by pretence or facade of such a gesture, the legitimate liability accrued for payment of interest can be avoided, by the creation of a contumacious circumstance or situation, as the one in the case on hand, by all rule 18 assessees, thereby creating a colossal loss to the revenue, by way of unlawful enrichment to themselves, in the sense of utilisation of the money legitimately going to the coffers of the treasury. 22.. For the reasons as above, the writ petition deserves to be dismissed even at the admission stage and the same is accordingly dismissed. There shall, however, be no order as to costs, in the circumstances of the case. Writ petition dismissed.
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1993 (11) TMI 213
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... ... ..... rns were filed by the petitioner accompanied by receipt of deposit of tax in this respect. The incidence of penalty, as stated above, is delay in crediting the amount of tax in the account of State of Haryana by the bank. On that account the petitioner could not be liable to pay penalty. On the part of the petitioner whatever was required to be done under section 25 of the Act was done within time, i.e., he deposited the amount of tax due with the Haryana treasury in time. The assessing authority thus was legally not justified in imposing penalty upon the petitioner on account of some fault on the part of the officials of the bank in not promptly crediting the amount in the name of Haryana State and wrongly crediting it in the name of the Central Government treating it to be a tax payable under the Central Sales Tax Act. For the reasons recorded above, this writ petition is allowed and order annexure P 8 imposing penalty upon the petitioner is quashed. Writ petition allowed.
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