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Case Laws
Showing 81 to 100 of 303 Records
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1995 (9) TMI 332 - ORISSA HIGH COURT
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... ... ..... gainst the dealer, the Sales Tax Officer shall be free to proceed further to reassess. In our view the aforesaid course would subserve interest of justice and is also in accordance with provisions of order 14, rule 2 of the Code of Civil Procedure, 1908 (in short, the CPC ) which permits issue relating to jurisdiction when one of law to be tried and determined as preliminary issue. A preliminary point is one which prima facie negatives either jurisdiction of the court or negatives any cause of action, and if this preliminary point is answered, then it would be unnecessary to go upon other issues arising thereof. To avoid unnecessary delay, petitioner is directed to appear before the Sales Tax Officer on October 21, 1995 and file its objection. The Sales Tax Officer shall grant an opportunity to substantiate its stand and thereafter proceeding in the matter as directed above. The writ application is disposed of accordingly. P.C. NAIK.I agree. Petition disposed of accordingly.
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1995 (9) TMI 331 - ALLAHABAD HIGH COURT
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... ... ..... an importer is not legally sustainable. As is evident from the facts of the case the dealer having not intended to bring import or otherwise received into the State of U.P. the goods in question, cannot be treated as an importer. It is an importer who was obliged to furnish form 31. A person who by mistake or under some misconception furnished form 31 cannot become an importer by that mistake. For the above reasons the revisionist had no obligation to comply with the requirement of section 28-A and no penalty could be levied on it under section 15-A(1)(o) of the Act. The revision petition is accordingly allowed and modifying the Tribunal s order under revision, it is ordered that the revisionist s second appeal stands fully allowed and the penalty stands quashed in its entirety. The revisionist shall get its cost which I assess at Rs. 1,000. A certified copy of this order be sent to the Trade Tax Tribunal in terms of section 11(8) of the U.P. Trade Tax Act. Petition allowed.
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1995 (9) TMI 330 - MADHYA PRADESH HIGH COURT
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... ... ..... le. 23.. In Commissioner of Income-tax v. S. Chenniappa Mudaliar 1969 74 ITR 41, the question was that whether rule 24 of the Appellate Tribunal Rules, 1946, as amended in 1948, framed under the Indian Income-tax Act, 1922, can dismiss an appeal for default of appearance of the appellant and it was held that this is beyond the provisions of section 33(4) and the same was declared as ultra vires. This case is also distinguishable as we have already held above that rule 20-C(1)(ii) is not beyond the scope of section 8. 24.. Hence as a result of the above discussions, we are of the opinion that rule 20-C(1)(ii) is not ultra vires of section 8 of the Act rather it is intra vires and supplement the section 8 of the Act. Hence, there is no merit in both the petitions (Misc. Petition No. 407 of 1984 and Misc. Petition No. 416 of 1984) and the same are dismissed. The amount of security, if any deposited, shall be refunded to the petitioner. No order as to costs. Petitions dismissed.
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1995 (9) TMI 329 - ANDHRA PRADESH HIGH COURT
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... ... ..... counsel for the appellant that Honeyrex is akin to Bournvita, Ovaltine, Ragimalt or Boost. There can be no doubt that Honeyrex, which is honey with certain additives, is not in any way like Bournvita, Ovaltine, Ragimalt, etc. Therefore, it follows that it cannot be brought under entry 44-A. We therefore uphold the order of the Commissioner of Commercial Taxes dated October 31, 1988, and overrule the decision of the Tribunal in Sri Lakshmi Traders, Kakinada v. State of Andhra Pradesh (1987) 5 APSTJ 91. The learned counsel for the appellant did not press his further contention that the Commissioner of Commercial Taxes is bound by the decisions of the Sales Tax Appellate Tribunal and that he is subordinate to that Tribunal and that therefore he erred in not following the decision of the Tribunal in Sri Lakshmi Traders (1987) 5 APSTJ 91. Therefore it is not necessary for us to deal with that contention. In the result, the special appeal is dismissed. No costs. Appeal dismissed.
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1995 (9) TMI 328 - MADRAS HIGH COURT
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... ... ..... f the addition of Rs. 1,86,612 and the equal addition of Rs. 1,86,612 for suppression. Thus, the order passed by the Tribunal in deleting the addition of Rs. 1,86,612 stands set aside and only the actual suppression of Rs. 1,86,612 stands restored. 12.. Thus we sustain the additions of Rs. 2,61,400 and Rs. 1,86,612 totalling to Rs. 4,48,812 (Rs. 2,61,400 taxable at 10 per cent and Rs. 1,86,612 taxable at 4 per cent). 13.. Even though we sustained the addition of Rs. 4,48,012, we are not correspondingly increasing the penalty for suppression. Therefore, the penalty of Rs. 2,000 sustained by the Tribunal is not disturbed. 14.. Consequently the additional sales tax has got to be worked out. 15.. In the result T.C.(R) No. 1640 of 1984 stands allowed to the abovesaid extent. T.C.(R) No. 1643 of 1984 stands dismissed. T.C.(R) No. 1641 of 1984 stands allowed to the extent of levy of additional tax to be re-worked in consequence of the order passed by us in T.C.(R) No. 1640 of 1984.
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1995 (9) TMI 327 - MADRAS HIGH COURT
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... ... ..... rds in the case carefully. In the present case, the books of accounts maintained by the assessee were found to be incorrect. In a case where the accounts maintained by the assessee are correct, but the return filed by the assessee is incorrect, penalty is exigible under section 12(5) of the Act. As already pointed out, in the present case, the books of accounts are found to be not correct. Therefore, if at all penalty is exigible, it can be levied only under section 12(3) of the Act. For levying penalty under section 12(3) of the Act, mala fide has to be established. In the present case, there is no scope warranting such a mala fide on the part of the assessee. Hence, penalty under section 12(3) is also not possible. Therefore, the decision in Devendran and Co. s case 1983 53 STC 229 (Mad.) is not applicable to the present case. We are not able to interfere with the order of the Tribunal for that reason. In the result, the revision is dismissed. No costs. Petition dismissed.
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1995 (9) TMI 326 - SUPREME COURT
Jurisdiction of the Labour Court functioning under the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 regarding entertaining of complaints filed under Section 28(1) of the Maharashtra Act in connection with contemplated discharge or dismissal of the employees alleged to be resorted to by the employer by way of unfair labour practice, as mentioned in Item 1 of Schedule IV of the Maharashtra Act.
Whether the sweep of the item can cover any of the alleged general unfair labour practices on the part of the employer, before the employer concerned actually discharges or dismisses the employee on any of the grounds enumerated in clauses (a) to (g).
Held that:- Appeal dismissed.The Labour Court concerned should meticulously scan the allegations in the complaint and if necessary, get the necessary investigation made in the light of such complaint and only when a very strong prime facie case is made out by the complainant appropriate interim orders intercepting such domestic enquiries in exercise of powers under Section 30(2) can be passed by the Labour Courts. Such orders should not be passed for mere askance by the Labour Courts. Otherwise, the very purpose of holding domestic enquiries as per the standing orders would get frustrated.
Held that:-
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1995 (9) TMI 325 - MADRAS HIGH COURT
Valuation Of Land ... ... ... ... ..... Tribunal erred in not differentiating between the abovesaid two categories of lands, viz., the surplus lands and the lands within the ceiling area, under the abovesaid ceiling law. This error is admitted by learned counsel for the assessee also. Accordingly, the questions referred to us in all the abovesaid tax cases are answered, by saying that though the Tribunal is right in taking note of the abovesaid amending law to the ceiling law, in so far as the abovesaid surplus lands are concerned, as a relevant factor in fixing the market value of the said, lands for the purpose of wealth-tax assessment on the assessee, it has erred in taking note of it, in so far as the lands within the ceiling area of the assessee to be retained by him are concerned, since in the latter case, the open market value could be fixed up under section 7(1) of the Wealth-tax Act, 1957. (The net result is the Tribunal has to refix the market value for both the categories of lands separately). No costs.
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1995 (9) TMI 324 - SUPREME COURT
Interest Payable By Government - expression, "regular assessment", occurring in section 214 - conflicting - for purpose of calculating interest u/s 214, the " regular assessment " means original assessment made u/s 143/144 - appeal is allowed and the matter remitted to tribunal
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1995 (9) TMI 323 - MADRAS HIGH COURT
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... ... ..... the assessment years under consideration. The order passed by the Tribunal in W. T. A. No. 427/(Mad) of 1972-73 came up before this court by way of Tax Case No. 647 of 1977, wherein this court by an order, dated October 21, 1981, held that since the amounts credited represent Thyagaraja Mudaliar s individual remuneration from the two companies for holding the office of the director, the credits represent amounts payable by the family to Thyagaraja Mudaliar as debts owed by the family. In this sense, the amounts have got to be allowed as debts in the computation of the family s net wealth. In view of the abovesaid order passed by this court in the case of the same assessee in the assessment year 1970-71, in Tax Case No. 647 of 1977, dated October 21, 1981, we hold that there is no infirmity in the order passed by the Tribunal in the assessment years under consideration. Accordingly, we answer the question referred to us in the affirmative and against the Department. No costs.
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1995 (9) TMI 322 - CEGAT, NEW DELHI
Machinery - Automatic fusing/Transfer Printing Press Machine - Classification of ... ... ... ... ..... rent that it is equally efficacious both for fusing and transfer printing on garments and as such it can be said that neither of them could be regarded as the principal purpose of the machine, and, in this view of the matter, Chapter Note 5 of the Chapter 84 CTA extracted above, will come into play, and the article will, therefore, be classifiable under Heading 84.59(1) CTA. It is also noted that as per Departmental understanding, transfer printing machine Elna transfers designed for the transfer of designs from paper transfers to garments like T-shirts, trousers, jeans, etc., is classifiable under Heading 84.59(1) CTA as per Bombay Custom House Tariff Public Notice 46, dated 18-9-79. In the result, it is held that the Assistant Collector rsquo s order in assessment classifying the Trident II Automatic fusing transfer printing press under Heading 84.59(1) CTA is sustainable, and, therefore, the impugned order of the Collector (Appeals) is set aside, and the appeal is allowed.
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1995 (9) TMI 321 - HIGH COURT OF DELHI
Winding up - Avoidance of transfer, etc. ... ... ... ... ..... anganathan, J. independently examined the issue of the ownership of the alleged shareholding of the applicant. The Division Bench of this Court upheld the judgment of Ranganathan, J. Even the special leave petition against the said judgment was dismissed. Both Khanna, J. and Ranganthan, J. have dealt with the issue of the applicants shareholding and both these judgments have received the seal of approval by the Supreme Court. 13. The controversy involved in this application has been finally decided and determined and cannot be reopened. 14. The unhealthy practice and growing tendency of unnecessarily prolonging court proceedings, particularly by those litigants who can afford to finance the litigation, must be discouraged. Such litigants do not want to accept the judgments and order even of the Apex Court in its true spirit. The courts must effectively curb this tendency and practice. 15. The application, being totally devoid of any merit, is accordingly dismissed with costs.
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1995 (9) TMI 317 - SUPREME COURT
Meaning to the word "royalty" figuring in a deed of assignment of mining rights between two beings
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1995 (9) TMI 313 - CEGAT, NEW DELHI
Modvat/Cenvat - Intermediate product ... ... ... ... ..... lowed the decision in the Facit Asia case. This was further followed in the case of Hindustan Wire Products v. CCE - 1995 (76) E.L.T. 377 (T) and CCE v. Konark Wires P. Ltd. reported in 1995 (77) E.L.T. 315 (ERB). Further, while dealing with the appellants rsquo submission on this point, the adjudicating authority has observed in the impugned order that the Department is not seeking to deny Modvat credit on inputs to M/s. Maruti Udyog Ltd. on the ground that the job workers had paid the duty on the intermediate products. Hence, the non-fulfilment of the conditions stipulated in Notification 214/86 by the job workers cannot operate as a bar to the availment of Modvat credit by the appellants herein. 13. emsp In the light of the above, we hold that the appellants are eligible for Modvat credit of inputs of fuel tanks and struts used in the manufacture of motor vehicles, set aside the impugned orders and allow the appeals with consequential relief, if any, due to the appellants.
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1995 (9) TMI 308 - CEGAT, NEW DELHI
Sludge - Dutiability ... ... ... ... ..... Carbide sludge is in the nature of scuum thrown off during the process of manufacture and is a waste material and is not excisable goods at all. We find that the order of the Collector (Appeals) is in accordance with the decision of this Tribunal in the case of Collector of Central Excise, Guntur v. Andhra Oxygen (P) Ltd. reported in 1987 (30) E.L.T. 967. The Tribunal held that Carbide sludge is waste arising in the course of manufacture of Acetylene gas and it is not goods and therefore not classifiable as lsquo goods not elsewhere specified rsquo in the Central Excise Tariff under Item 68. The line of reasoning taken by the Tribunal in this order finds further support in the decision of the Supreme Court in the case of Union of India v. Indian Aluminium Company reported in 1995 (77) E.L.T. 268 (S.C.) 1995 (58) ECR 612 . In these circumstances we see no reason to interfere with the order passed by the Collector Central Excise (Appeals) and the appeal is accordingly rejected.
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1995 (9) TMI 301 - HIGH COURT OF PATNA
Winding up – Avoidance of certain attachments, executions, etc. ... ... ... ... ..... to the view taken by this court in the aforementioned case. Granting leave as a matter of course would make the provisions of section 529 (as amended) and section 529A superfluous and the scheme unworkable. It would also result in multiplicity of proceedings causing avoidable financial burden on the company which would not be in its interest. The order which commends itself more to me is the one contemplated by sub-section (3) of section 446 regarding transfer of the proceeding. I would accordingly refuse leave to BISCICO to either file a suit or take recourse to section 29 of the SFC Act on its own, but direct that suits already pending, namely, Title Suit No. 104 of 1991, and Title Suit No. 106 of 1991, by the Canara Bank and ex-managing director, in the court of the Subordinate Judge at Patna, be transferred to be disposed of by this court in the present proceedings. I order accordingly. The petitions in question at flags 20 , 21 , 13 and 33 are, accordingly, disposed of.
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1995 (9) TMI 300 - HIGH COURT OF ALLAHABAD
Winding up - Company when deemed unable to pay its debts ... ... ... ... ..... of the recognised workmen unions of the two factories who shall depute their representatives and in whose presence the possession will be handed over to the applicant. (19)If the applicant successfully runs the two factories during the current season then the proposal of complete rehabilitation and taking over of the two units shall be considered along with the other scheme after obtaining the views of the creditors. (20)It shall be open to the applicant to take permission from the concerned authorities regarding free sale of 100 per cent, non-levy sugar. If such an application is made by the applicant the authorities concerned shall consider the same taking into consideration the special circumstances and facts of this case. It shall be open to the applicant or any of the parties and the official liquidator to seek further directions from the court in the case of any difficulty in the running of the two factories or for the purpose of seeking any clarification of this order.
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1995 (9) TMI 291 - SUPREME COURT
Whether section 22 qualifies section 6 in any manner?
Whether it makes the appellant-corporation liable to issue declaration forms for purchases made prior to April 23, 1984?
Held that:- The High Court has understood section 22 to mean that unless the existence of circumstances mentioned in proviso (a) are made out in these proceedings, the appellant-corporation would be bound by any contract made by Ganesh Flour Mills for supply of any goods prior to its vesting in the Central Government which is unagreeable as reading of section 22 shows that unless ratified in writing within thirty days of the appointed day, no contract entered into by Ganesh Flour Mills prior to January 28, 1984 (appointed day) shall be binding upon the Central Government/Government company.
The appeals are accordingly allowed in part. It is declared that in respect of the contracts entered into and supplies received by the appellant-corporation on or after April 23, 1984, the appellant-corporation shall either furnish form III-Kha or if it cannot do so, it shall reimburse the respondents-writ petitioners in full for the difference amount of tax which the respondents were made to pay to the State on account of the appellant's failure to furnish declaration forms to the respondents in that behalf. But so far as the orders placed or supplies made prior to April 23, 1984 is concerned, the appellant-corporation is not liable either to furnish the declaration forms to the respondents-writ petitioners or to reimburse them in any manner.
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1995 (9) TMI 288 - SUPREME COURT
Whether respondents were entitled to exemption from octroi or not because of what has been stated in clause (i) of the clarification?
Held that:- Appeal dismissed. If the new undertaking by separate and independent production units were to come in existence in the sense of producing a distinct commercial product and the undertaking could be carried on separately, the same would not be treated as being formed by reconstruction of the old business. From the material on record, we are satisfied that unit No. 2 did meet these requirements, and so, exemption could not have been denied, by taking a view that unit No. 2 was not a new industry, because of what has been stated in clause (i) of the clarification.
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1995 (9) TMI 286 - SUPREME COURT
Whether the High Court could issue a writ or direction prohibiting a statutory authority, viz., the appellate authority under section 9 of the Uttar Pradesh Sales Tax Act, 1948 from discharging the quasi-judicial functions; direction to the State Government to withdraw all powers from it and transferring the pending cases before the officer to any other authority?
Whether advocates would be justified to go on strike as a pressure group in that behalf?
Held that:- Appeal allowed. Having given our anxious and careful consideration, we are of the considered view that the High Court does not have the aforesaid power. Exercise of such power generates its rippling effect on the subordinate judiciary and statutory functionaries. On slightest pretext by the aggrieved parties or displeased members of the Bar, by their concerted action they would browbeat the judicial officers or authorities, who would always be deterred from discharging their duties according to law without fear or favour or ill-will. Therefore, we hold that writ petition is not maintainable. The impugned orders are clearly and palpably illegal and are accordingly quashed.
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