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2003 (2) TMI 481
... ... ... ... ..... in the circumstances of the case, the income was agricultural income as defined in sec. 2(1A) and therefore exempt u/s. 10(1) of the I.T. Act, 1961?" 3. To be heard with I.T.R. No.40 of 2000.
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2003 (2) TMI 480
... ... ... ... ..... any manner unless after making an enquiry, an order is made by the Income-tax Officer. FINDINGS 15. Having seen and examined the statutory scheme of the Legislation in question with respect to payment of advance tax and how Section 132 of the Act operates; let us now revert back to the facts of the present case at hand. The factual matrix reveal that on 30th March, 1991 the order was passed under Section 132(5) of the Act by the Income Tax Officer and surplus cash was found in his hands; as such surplus fund were available satisfy liability of advance tax payable by the assessee. The liability to pay interest on the advance tax was to run from 1st April, 1991 as per Section 234B of the Act. As such the Tribunal has rightly held that no interest was chargeable after 1-4-1990. No fault can be found with the view taken by the Tribunal; rather the view taken is in consonance with the provisions and the Scheme of the Act. In the result appeal dismissed, with no order as to costs.
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2003 (2) TMI 479
... ... ... ... ..... tion to have its application considered by the Regional Committee. It will therefore be proper that the Council frames appropriate Regulations fixing the time limit within which a decision should be taken by the State Government on the application moved by an institution for grant of a NOC. In the present cases, we are of the opinion that till such Regulations are made the decision should be taken by the State Governments within four months, failing which it shall be deemed that the NOC has been granted. For the reasons mentioned above, we are of the opinion that the impugned Regulations are perfectly valid and intra vires the Act. The appeals and writ petitions are consequently dismissed. It is however directed that the State Governments/Union Territories shall pass final order on the applications which are pending before it for grant of a NOC within four months of the presentation of certified copy of this order, failing which it will be deemed that a NOC has been granted.
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2003 (2) TMI 478
... ... ... ... ..... arned counsel for the parties, the writ petition of the petitioner is allowed. The demand raised against the petitioner of ₹ 25,313 under section 10(14) of the Income-tax Act is quashed. Consequently, the notice of demand is also quashed. 3. It is submitted by learned counsel for the petitioner that in pursuance of said demand, respondents have issued notice dated 27-1-2003 and attached the Bank account of the petitioner which is in UCO Bank, Station Road, Makrana. Since the demand itself has been quashed by this Court, therefore, if any attachment order has been issued by the respondents, they are directed to withdraw the same forthwith. 4. The writ petition is allowed as stated above.
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2003 (2) TMI 477
... ... ... ... ..... Government came to be wasted and the elections had to be held for constituting the successor Municipal Council. As on the day the Municipal Council is in place. Inasmuch as it has been held that the process for constituting the Municipal Corporation of the city of Jalgaon in place of Municipal Council does not suffer from any infirmity upto the stage to which it has proceeded, the State Government may now take a final decision and issue final notification depending on the formation of its opinion. The process of consultation within the meaning of proviso to Section 6(1) of M.R. Municipal Council Act shall now be completed if not already done. Needless to say the objections preferred by the Municipal Council of Jalgaon and 239 other objections shall be considered and disposed of in accordance with law if not already done. The appeals are allowed. The impugned judgment of the High Court is set aside. The writ petitions filed before the High Court are directed to be dismissed.
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2003 (2) TMI 476
... ... ... ... ..... ilance with the inbuilt requirement to act carefully. Any carelessness invites action. As has been rightly submitted by learned counsel for the respondents-Bank, even to the naked eye the mistakes in spelling of "signature" are visible and should not have escaped the eyes of a bank employee who is supposed to be trained and equipped to notice such glaring mistakes. The Enquiry Officer has noticed the similarities highlighted by the Handwriting expert in the disputed document and the admitted signatures of the employee to show how the similarity is visible and even any layman can notice the similarity. These were factual conclusions. Considering the limited scope of judicial review, the Division Bench was right in upholding the order of dismissal by setting aside the learned Single Judge's order by which interference was made with it. We find no reason to differ from the conclusions of the Division Bench. The appeal is without merit and is dismissed accordingly.
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2003 (2) TMI 475
... ... ... ... ..... under Section 47 of the Act. Once it is held that the appellant has acquired disability during his service and if found not suitable for the post he was holding, he could be shifted to some other post with same pay-scale and service benefits; if it was not possible to adjust him against any post, he could be kept on a supernumerary post until a suitable post was available or he attains the age of superannuation, whichever is earlier. It appears no such efforts were made by the respondents. They have proceeded to hold that he was permanently incapacitated to continue in service without considering the effect of other provisions of Section 47 of the Act. For the reasons stated and discussions made above, the appeal deserves to be accepted. Hence the impugned order affirming the order of termination of services of the appellant is set aside and the appeal is allowed. We direct the respondents to give relief in terms of Section 47 of the Act. There shall be no order as to costs.
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2003 (2) TMI 474
... ... ... ... ..... ppressions of the similar nature, additions towards probable omissions and suppressions, cannot be made with reference to check-post declarations. The Tribunal, in fact, has found that the addition made is arbitrary and calls for interference. The Tribunal has only reduced the addition from six times the value determined on the basis of check-post declarations to three times. According to us, the Tribunal should have sustained addition of only the sale value of the purchases covered by the five check-post declarations. In the above circumstances in modification of the order of the Tribunal, we direct the assessing authority to modify the assessment for the year 1992-1993 by adding only the sale value of the purchases covered by the five check-post declarations. This is in addition to the addition of three times the suppressed amount of Rs. 87,615 sustained by the Tribunal. The order of the Tribunal shall stand modified as above. Thus the T.R.C is allowed to the above extent.
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2003 (2) TMI 473
... ... ... ... ..... Taxes should have taken care to discourage such futile litigations. As of fact, as directed in the case of Bharat Textiles and Proofing Industries 2007 7 VST 441 (Karn) App 1996 41 KLJ 615, it was the bounden duty of the Commissioner of Commercial Taxes to intimate all the dealers from whom the excess amounts have been wrongly collected so that they could have approached him for refund thereof. In the present case the Commissioner seems to have utterly failed to discharge his legal duties. Accordingly, we direct the Commissioner to take immediate steps in terms of the direction set out in para 9 of the judgment in the case of Bharat Textiles and Proofing Industries 2007 7 VST 441 (Karn) App 1996 41 KLJ 615. With the abovesaid directions the order of the Tribunal is set aside to the extent it relates to the amount refunded to M/s. Ashok Agencies. The revision petition is accordingly allowed in part, with costs assessed as Rs. 5,000 payable by the Commissioner to the assessee.
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2003 (2) TMI 472
... ... ... ... ..... ommissioner commences only from the date of passing of such orders. Further, the date of order for counting limitation will be only the date of its knowledge (See Raja Harish Chandra Raj Singh v. Deputy Land Acquisition Officer 1962 1 SCR 676 AIR 1961 SC 1500) and (ii) a prescribed form is made readily available to him for the said purpose. These steps can be ensured by intimating the person concerned through a notice on the address discernible from the records of the collecting dealer. Such person should also be intimated of his right to claim interest under sections 13 and 13-A of the Act. It is expected that the Commissioner, in whom the Legislature has reposed the confidence of carrying out its desires will do all the best to effectuate the same. Subject to the observations made above the writ petition is dismissed with costs assessed at Rs. 1,000. Let copy of this order be handed over to the learned Additional Government Advocate for communication and to do the needful.
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2003 (2) TMI 471
... ... ... ... ..... d that all the mills could not be said to be similarly circumstances in all respects and as such the assessment based on the data of mills other than the assessee 39 s mill was arbitrary . It was further noticed, that in like cases, the Tribunal itself has set aside the assessments in view of the wide disparity in electricity consumption from mill to mill for the required quantity of oil yield . 14.. In the facts and circumstances of this case, we are of the considered opinion that the Commissioner of Commercial Taxes was not correct in revising the order of the Appellate Commissioner of Commercial Taxes under section 20 (1) of the A.P.G.S.T. Act, 1957, in so far as item b , i.e., basing the turnover on the consumption of power by the appellant-mill and hold that the Commissioner of Commercial Taxes was not correct in law, in revising the order of the Appellate Deputy Commissioner in this regard. 15.. The appeal is partly allowed. No order as to costs. Appeal partly allowed.
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2003 (2) TMI 470
... ... ... ... ..... . Computers, etc., transferred to its customers in the form of printed materials for consideration. The contention of the assessee is that what it has received is service charges and service charges cannot be treated as consideration which is contemplated under the definition of sale . We are unable to agree. The definition of sale only contemplates transfer of property in the goods by one person to another for consideration either in cash or valuable consideration. Certainly the service charges received by the assessee is consideration for transferring the property in printed materials which contained valuable information for use by the customers for their advantage. We do not find any illegality in the order of the Tribunal. There is no merit in these two revisions. They are accordingly dismissed. Order on C.M.P. Nos. 3644 of 2000 and 1122 of 2001 in T.R.C. No. 244 of 2000 dismissed. Order on C.M.P. No. 3781 of 2000 in T.R.C. No. 265 of 2000 dismissed. Petitions dismissed.
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2003 (2) TMI 469
... ... ... ... ..... direction to the quasi-judicial authorities as that will amount to direct interference in their functioning as such. Since reported in 2003 132 STC 226 (Pat) Since reported in 2003 129 STC 361 (Pat) 4.. In the present case, it appears that the aforesaid orders have been passed without either disapproving the return or without making the final assessment and the orders have been issued in pursuance of the order of the Commissioner of the Commercial Taxes which we have already quashed on the aforesaid ground. 5.. In the result, the writ application is allowed and the orders as contained in annexures 1, 8 and 10 to the writ application are quashed. However, it will be open for the authorities to make final assessment and determine the liability of the petitioner in accordance with law. Any amount paid in excess in pursuance of the aforesaid orders contained in annexures 1, 8 and 10 to the writ application will be adjusted towards the future liability. Writ application allowed.
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2003 (2) TMI 468
Entitlement of service and retiral benefits of respondent No.1 (employee)
Held that:- In the case at hand, there was no challenge to the order of termination for six years, as indicated above. Some time was lost because the State and its functionaries on the one hand and the appellant on the other differed on the issue as to who was liable to make the payment in terms of the first direction of the High Court. It cannot also be lost sight of that the High Court while fixing a sum of Rs.30,000/- to be paid in terms of its order dated 18.9.1991 recorded a finding about lack of aptitude of the employee and the likelihood of absence in sincerity of work. Taking all these aspects into consideration, ends of justice would be best served if the appellants are directed to pay a sum of Rs.35,000/- in addition to what has already paid, within a period of four weeks from today. In case the payment is not made within the stipulated time, it shall carry interest @ 18% per annum from today till the amount is actually paid which shall, in any event, be not later than four months from today. Appeal allowed.
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2003 (2) TMI 467
... ... ... ... ..... ion under sections 41 and 42 of the Act. Whether they use the power in accordance with the said provisions is a question to be decided on the basis of the outcome of the detention notices already issued by them. Leaving section 41 of the Act, section 42 of the said Act gives similar powers. 14.. What is prayed for by the Revenue is a fair opportunity to verify the genuineness of the transactions and the same cannot be denied. The petitioners shall have their opportunity to contest the outcome in this regard. Therefore, at this stage, the petitions are liable to be dismissed. In the result, all these original petitions (O.P. Nos. 112, 113, 95, 102, etc.) are dismissed. Consequently, the original miscellaneous petitions do not survive. 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 21st day of February, 2003. Petitions dismissed.
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2003 (2) TMI 466
... ... ... ... ..... his, the learned single Judge has rightly directed the department to pay the price of goods to the writ petitioner-dealer. 7.. Before parting, we may observe that the Assistant Commercial Taxes Officer was careless rather carefree in not giving due attention to the proceedings of section 83 of the RST Act, 1994 after having chosen to give notice under sub-clause (1) of section 83, RST Act, 1994 on account of which the dealer as well as the State has suffered. It will be open for the State to recover the amount to the tune which it has suffered from the Assistant Commercial Taxes Officer who has given the notice under section 83(1) of the RST Act, 1994. We are surprised that while the department is at fault, it has chosen to prefer appeal against a just order. 8.. Consequently, the special appeal being devoid of merits is rejected. The appellant shall make the payment with interest of 6 per cent of the amount within a period of two months from today. Special appeal dismissed.
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2003 (2) TMI 465
... ... ... ... ..... on raised deserved to be decided by the Commissioner afresh with the advantage of his hearing the appellant personally as contemplated under section 59A. 17.. Nor are we prepared to accept the contention of the State that the alleged infraction can be ignored for the reason that the decision does not suffer from any vice and the decision could not have been otherwise. The contention that the decision could not have been rendered otherwise and that in these circumstances the alleged infraction should not persuade us to set aside the impugned order cannot be accepted. We repeat that the matter deserves to be considered in detail and resolved by the Commissioner. 18.. In the result (a) This appeal is allowed. The impugned order is set aside. (b) The Commissioner of Commercial Taxes shall dispose of the matter afresh in accordance with the provisions of section 59A of the Kerala General Sales Tax Act. (c) The parties are directed to suffer their respective costs. Appeal allowed.
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2003 (2) TMI 464
... ... ... ... ..... 999 onwards as has been rightly taken into account by the revisionary authority in its order dated January 8, 2003 (annexure A/7). In other words, this Court had no occasion to examine the issue as to which entry will apply. 7.. The next submission of learned counsel for the petitioner was that no adequate opportunity was granted to the petitioner. I do not agree to this submission. This issue has been dealt with by the revisionary authority in the impugned order dated January 8, 2003 and rightly repelled. Even otherwise, I do not find any basis for this submission. The petitioner duly appeared before the assessing officer and participated in the proceeding. In substance there did not arise any case of prejudice on account of any inadequate opportunity, so as to set aside the orders of assessments. The submission is more for the sake of submission and not that of substance. 8. In view of aforesaid discussion, the petition fails and is dismissed in limine. Petition dismissed.
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2003 (2) TMI 463
... ... ... ... ..... ase the petitioner deposits the amounts directed to be paid, its appeals pertaining to the assessment years 1998-99 and 1999-2000, shall be entertained and disposed of on merits. 12.. We further direct that on the said deposit being made, petitioners application for issue of statutory forms shall be considered favourably by the authority concerned, according to the rules of reasons and justice. True that the interest of the revenue is paramount while considering the request for issue of statutory forms but in the case of a running concern, too much insistence on liquidation of all pending demands, for whatever reason, sometimes not only causes undue hardship to a dealer, it may also lead to unnecessary litigation. As far as possible, it needs to be avoided. We leave it at that. 13.. The writ petition and all the applications for interim relief, stand disposed of in the above terms. 14. Copies of the order be issued dasti to both the parties. Petition disposed of accordingly.
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2003 (2) TMI 462
... ... ... ... ..... as Cylinders Ltd. v. State of U.P. in W.P. No. 380 of 1992 decided on October 19, 1995 by honourable V.N. Khare and honourable R. Dayal, JJ. followed the earlier decision of this Court in Kores (India) Ltd. v. State of Uttar Pradesh 1995 97 STC 36 1995 UPTC 605 vide annexures RA2 and RA3 to the rejoinder-affidavit. 4.. Following the aforesaid decision this writ petition is allowed. The notices dated June 28, 1993 and June 29, 1993 (annexures 7A and 7B to the writ petition) are quashed. The excess amount refunded by the petitioner to the Indian Oil Corporation for the relevant assessment years will be adjusted towards the tax liability for the assessment year 1989-90. Writ petition allowed.
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