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Case Laws
Showing 41 to 60 of 509 Records
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1998 (8) TMI 609 - SUPREME COURT
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... ... ..... ing any income. In the case of properties which are covered by the Delhi Rent Control Act, there may be many cases where the annual rent received by a landlord in respect of a property may be different from its annual rateable value. A property tax under the Delhi Municipal Corporation Act is, therefore, not a tax on income. Since the position is well settled we need not elaborate on such instances. Learned counsel for the Delhi Municipal Corporation has pointed out that in the case of self-occupied properties the Delhi Municipal Corporation has continued to fix the rateable value on the basis that the property is governed by the Delhi Rent control Act. The arguments of the appellants, therefore, have centred on properties which are let out and which are not subject to rent control. In the premises, we agree with the impugned judgment and order of the Delhi High Court. The appeals and the writ petition are, therefore, dismissed. There will, however, be no orders as to costs.
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1998 (8) TMI 608 - ITAT MUMBAI
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... ... ..... nsferee company was made with the consent and approval of the employee, Shri Ajit Shah. He also passed a receipt. The gratuity liability which was hitherto subsisting against the assessee-company was taken over by the transferee company since the amount was made over by the transferee company to the transferor company on 6-7-1991, the date on which the assessee-company terminated the services of Shri Ajit Shah. Under the circumstances, the gratuity amount payable to Shri Ajit Shah should be taken to have been paid within the meaning of section 43(2). The meaning of the word ';paid'; under section 43(2) is duly applicable while interpreting the meaning of the words used in section 43B. Therefore, I have no hesitation to come to the conclusion that the assessee is entitled to claim the deduction of the amount of ₹ 22,153 under section 40A(7). The impugned order passed by the CIT(A) is set aside and the appeal of the assessee allowed. 5. The appeal stands allowed.
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1998 (8) TMI 607 - GUJARAT HIGH COURT
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... ... ..... ssioner on September 22, 1980, no assessment or other proceedings made in pursuance of the provisions of the Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission in such assessment or other proceedings which is in substance and effect in conformity with or according to the intent and purpose of the Act. In our view, there is hardly any defect in the issuance of the order and it should be read, as clearly it is, as an order imposing penalty in respect of which demand notice was required to be issued by the Income-tax Officer and nothing else. In view of what we have said hereinabove, we hold that the Tribunal has not committed any error as sought to be contended on behalf of the assessee and, therefore, all the questions which have been referred to the court and are reproduced above, are answered in the affirmative, against the assessee and in favour of the Revenue. The reference is disposed of accordingly with no order as to costs.
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1998 (8) TMI 606 - SUPREME COURT
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... ... ..... ions back to them for decision in accordance with law. The recovery of tax would stand stayed till the disposal of the writ petitions. Ordered accordingly. No costs. CA No. 4254 of 1998 SLP (C) No. 14822 of 1992 CA No. 4255-57 of 1998 ( SLPs Nos. 1609-11 of 1994) CA No. 4284 of 1998 ( SLP No. 22643 of 1997) 4. Leave granted. 5. Here in these matters the respective High Courts have kept pending before them the writ petitions, but by interim directions had ordered the appellants to pay 50 of the demand before the disposal of the writ petitions. The respective State Governments had filed their counter-affidavits. On approaching this Court, the appellants had obtained stay orders regarding payment of 50 of the dues. These orders of the respective High Courts would stand reversed for identical reasons as given in the above cases. It would now be expected of the respective High Courts to decide the writ petitions on merits. The appeals would stand allowed in these terms. No costs.
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1998 (8) TMI 605 - SUPREME COURT
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... ... ..... within 3 years from the date stipulated in the contract or from the date of refusal to perform the contract. In the present case, even though a period of 5 years is fixed for exercising the option to repurchase, it is not specified in the agreement that the vendee shall execute the deed of repurchase within a particular period from the date of exercise of option. hence the first part of the third column of Articles 54 does not apply. The second part applies. Time therefore starts to run only from the 22.7.1968, the date when the defendant refused to execute the deed of reconveyance. The suit was filed on 6.10.1969 within 3 years from 22.7.1968. Suit is in time as held by the trial Court. Point 5 is held in favour of the plaintiff. In the result, the Civil Appeal is allowed. The judgment and decree passed by the High Court are set aside and judgment and decree passed by the trial Court as affirmed by the first appellate Court are restored. There will be no order as to costs.
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1998 (8) TMI 604 - SUPREME COURT
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... ... ..... t open to the appellant now to contend that he did not make the deposit along with filing of revision petition due to want of an order from the Court. Learned counsel for the appellant made an attempt to raise a contention that though the appellant did not deposit the arrears of rent along with filing the revision petition he has subsequently paid rent arrears on 27-5-1991 and hence the revision must be treated as preferred on that date. We are not disposed to countenance the said contention in this particular case for two reasons. Firstly, that the landlord- respondent filed an application under Section 29(4) of the Act before the District Court and the tenant has not taken up such a ground in the petition filed by him thereto. Secondly, even in the Special Leave Petition he has not adopted any such contention and hence the landlord, has no occasion to meet the factual situation on the basis of which the aforesaid contention is raised. In the result, we dismiss this appeal.
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1998 (8) TMI 603 - CESTAT NEW DELHI
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... ... ..... h is seen at pages 27 and 28. Appellant points out that under this scheme the appellant was entitled to 100 reimbursement of the central excise duty paid by the appellant in regard to supplies made to UNICEF. Copies of relevant gate passes and application for reimbursement are in the paper book. Copies of the relevant documents show that the appellant was, in fact, receiving 100 reimbursement of the excisable duty paid on these transactions. Appellant was thus clearly aware that whatever excisable duty was paid would be reimbursed to the appellant. Having regard to all the circumstances it would not be appropriate to conclude that the failure to disclose in the price lists the contract price for supply to UNICEF was wilful or deliberate or with intent to evade central excise duty. In this view, proviso to Section 11A(1) cannot be invoked and the show cause notice would be barred by time. 5. For the reasons aforesaid, the impugned order is set aside and the appeal is allowed.
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1998 (8) TMI 602 - AUTHORITY FOR ADVANCE RULINGS
Whether the applicant is entitled to special benefits allowed under specific section 42 of the Income-tax Act, 1961 (regarding the special provisions for deduction in case of business of prospecting, etc., of mineral oil), before calculating the book profit as per section 115JA ?
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1998 (8) TMI 601 - SUPREME COURT
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... ... ..... /91 in accordance with law on the basis of such evidence that may be produced by the respective parties uninfluenced by the observations of the High Court in the impugned judgment and also of the Commissioner in the revisional and review order. We direct accordingly. In the meantime, that is, pending suit, the status quo on the spot will be maintained by both parties and we further direct that the tree and forest growth in the land which is the subject matter of suit shall not be interfered with by either of permitting the cutting of the trees or the removal of the forest produce and there is equally no question of transport thereof. The above restraint on both parties shall be in force pending disposal of the suit. points 3 and 4 are disposed of accordingly. The suit shall be decided by the trial Court expeditiously and at any rate, on or before 31.3.1999. In the result, these appeals are disposed of in the light of the above directions. There shall be no order as to costs.
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1998 (8) TMI 600 - SC ORDER
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... ... ..... lief. Pending further orders the bank guarantee shall be kept alive but shall not be encashed Certified copy of the judgment may be filed as soon as it is available.
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1998 (8) TMI 599 - ALLAHABAD HIGH COURT
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... ... ..... ustion in Tank no. 1 and 5. The logic of the Excise Authorities appears to me to be totally fallacious and unjustified. If any natural combustion takes place in a particular storage in a tank, it does not mean that the same chemical reaction would take place in all the tanks. In that view of the matter, I hold that the petitioner had not cleared the balance of burnt molasses of 1476.302 M.T. The said quantity of burnt molasses will not be liable to duty of excise. 6. In view of the above discussion, the order of the Joint Secretary to the Government of India, dated 4.1.1994 passed in revision, stands set aside. The orders of the other authorities below are also set aside. 7. In the result the writ petition succeeds and is allowed. However, this order will not entitle the petitioner to get any refund of duty paid on account of sale of 676.315 M.T. black mass of molasses, which was cleared from the factory premises and duty was paid thereon. There will be no order as to costs.
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1998 (8) TMI 598 - SC ORDER
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... ... ..... Quadri, JJ. ORDER Appeal dismissed.
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1998 (8) TMI 597 - SUPREME COURT
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... ... ..... the original basic salary of the respondents and not on the salary as revised on account of the recommendations of the Fourth Pay Commission. In such a situation, the policy decision shall have the effect of displacing the doctrine of "Legitimate Expectation", particularly as the decision was based on objective assessment of the prevailing circumstances including the financial stringency in which Iraq came to be placed. There is, therefore, no element of arbitrariness in that decision. 37. The respondents were the prisoners of hope they attempted to water the leaves when the tree itself was found cut off at its root. This is the least that can be said of this case which had no pleadings and yet the plea prevailed. 38. For the reasons stated above, he appeals are allowed, the judgment and order dated 13.9.96 and 25.7.97 passed by the Delhi High Court are set aside and the writ petitions relating to Foreign Allowance are dismissed, but without any order as to costs.
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1998 (8) TMI 596 - SUPREME COURT
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... ... ..... - disclosure of how and on what basis the plaintiff claimed partition in the suit property. We have also noticed that the Trial Court and the Lower Appellate Court noticed this aspect. The Lower Appellate Court also found that the plaintiff's evidence was extremely meagre and unsatisfactory. Taking all factors into consideration, the Lower Appellate Court found that Battu Mal did not intend to purchase the house for the Plaintiff's benefit. This finding has been upset by the High Court illegally by re- appreciating the evidence. This is not permissible. The High Court was not justified in ignoring/distinguishing the law laid down by this Court in Bhim Singh's case without properly appreciating the ratio of that decision. In the circumstances, we set aside the judgment of the High Court under appeal and restore that of the Lower Appellate Court in First Appeal No. 130 of 1963. In the result, the appeal succeeds and is allowed accordingly with no order as to costs.
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1998 (8) TMI 595 - SUPREME COURT
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... ... ..... e charge for the supply of the receipt books was of a composite nature. The judgment states that the paper and ink used were the property of the respondent before printing but thereafter they became the property of the Board; while the property in these goods passed to the Board, this was, in the very nature of things, only incidental or ancillary to the contract of printing. The High Court laid stress on this Court's judgment in State of Tamil Nadu v. Anandam Viswanathan 1989 73 STC 1 where the printing and supply of question papers to a university was involved. This Court held that though there was sale of paper and ink, it was merely incidental. It was not a case of sale but a works contract having regard to the nature of the job to be done. Following this judgment, the High Court held that there was no sale. 3. Having regard to the fact as found, we do not see any error in the conclusion of the High Court. Accordingly, we dismiss the appeal with no order as to costs.
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1998 (8) TMI 594 - SUPREME COURT
When the inquiry officer, during the course of disciplinary proceedings, comes to a conclusion that all or some of the charges alleging misconduct against an official are not proved than can the disciplinary authority differ from the tan give a contrary finding without affording any opportunity to the delinquent officer?
Held that:- Both the respondents superannuated on 31st December, 1983. During the pendency of these appeals Misra died on 6th January, 1995 and his legal representatives were brought on record. More than 14 years have elapsed since the delinquent officers had superannuated. It will, therefore, not be in the interest of justice that at this stage the cases should be remanded to the disciplinary authority for the start of another innings. We, therefore, do not issue any such directions and while dismissing these appeals we affirm the decisions of the High Court which had set aside the orders imposing penalty and had directed the appellants to release the retirement benefits to the respondents.
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1998 (8) TMI 593 - SUPREME COURT
Whether the State Government is empowered to collect differential supervision charges with retrospective effect under Section 58-A of the Bombay Prohibition Act, 1949?
Held that:- On a rational interpretation of the relevant conditions and provisions, the petitioners were entitled to know in advance the costs payable by them so as to enable them to fix the price of goods, and the respondents, having acted in the manner and permitted to the petitioners to sell the goods on the effective representation that the cost of supervision charges for incoming quarter was fixed for the said quarter, cannot now be permitted to go back on their said representation and demand additional amount, more so with retrospective effect.
Thus the impugned demand of differential supervision charges retrospectively cannot be sustained and accordingly the judgment under appeal is set aside. Appeal allowed.
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1998 (8) TMI 592 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... tial cost was received on March 13, 1992. The sales tax on the differential cost of Rs. 7. 36 crores was paid by TASMAC on July 29, 1992. The petitioners and the sales tax on the differential cost on July 29, 1992 (sic). As already stated the returns in form AA2 was submitted on September 25, 1992. Technically, the petitioners had delayed the filing of the return and payment of the tax under section 16-C by a few months. As already stated, the petitioners were bound to file the return and the tax on or before April 30, 1992. But, it is the lack of power in the authorities to impose penalty that makes us accept the arguments of the petitioners. 12.. Consequently, all these T.Ps. are allowed as prayed for. There will be no order as to cost. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 5th day of August, 1998. Petitions allowed.
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1998 (8) TMI 591 - ANDHRA PRADESH HIGH COURT
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... ... ..... there is no evidence that in fact tax was paid on the paddy procured prior to September 7, 1976. Therefore, we remand the matter to the assessing officer to ascertain whether in fact the assessee has paid tax on the paddy procured prior to September 7, 1976 under item (viii) Second Schedule of the Andhra Pradesh General Sales Tax Act. If so at what rate. If on evidence it is found that the assessee has paid tax, it may be taken as tax on paddy procured prior to September 7, 1976 and it may be set-off as against the tax payable on rice. 7.. In the result, the T.R.C. is partly allowed and the matter is remanded to the assessing officer to ascertain whether the assessee has paid tax on the paddy procured prior to September 7, 1976 under item (viii), Second Schedule of the Andhra Pradesh General Sales Tax Act, if so at what rate. The assessing officer is directed to dispose of the matter within six months from the date of receipt of a copy of this order. Petition partly allowed.
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1998 (8) TMI 590 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... essly declared unnecessary by the Legislature. In their view under both parts of the definition profit-motive is now immaterial and the concept of business in respect of matters falling under section 2(d)(ii) in the commercial sense put forward and accepted in the earlier cases must be abandoned. The Supreme Court observed in this connection we think the view adopted by the Andhra Pradesh High Court is in consonance with our own reading of the section which we have indicated earlier . In view of this decision of the Supreme Court and the identity of the definitions of business , in their material parts, of the two Acts, viz., Madras General Sales Tax Act, 1959 and Bengal Finance (Sales Tax) Act, 1941 it must be held, in the light of the Supreme Court decision, that canteen sales of the applicant-company would be liable to taxation. 17.. In the result, the application is rejected without any order as to costs. L.N. RAY (Chairman).-I agree. J. GUPTA (Judicial Member).-I agree.
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