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Showing 101 to 120 of 468 Records
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2003 (8) TMI 491 - KARNATAKA HIGH COURT
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... ... ..... ng with his finding on all the points which are considered proper by him. 3.. Assessing authority will thereafter issue a fresh notice to the petitioner. The petitioner will be free to raise the objection to the proposed notice and proceed to assess/reassess in accordance with law. Petitions stand disposed of. Petition disposed of accordingly.
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2003 (8) TMI 490 - ALLAHABAD HIGH COURT
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... ... ..... axim known to law. 16.. When tax laws are so complex the administration should proceed specially in the penalty matter from the view of ordinary citizen who is always willing to comply with the conditions of law. The assessee as soon as it came to know about its fault filed application for amendment of registration certificate. Some fault was on the part of the department also for maintaining silence over the period of about eight years. 17.. The upshot of the above discussion is that in the facts of the present case the finding of the Tribunal that it was a case of false representation cannot be sustained. The Tribunal while recording the said finding has failed to consider relevant facts which were available on record, and as such, this finding is vitiated. 18.. All the revisions are allowed. The penalty orders are hereby set aside so far as it relates to cotton waste . In respect of other items the penalty order having not been challenged is maintained. Petitions allowed.
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2003 (8) TMI 489 - KERALA HIGH COURT
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... ... ..... vegetative or animal preparations sold in airtight containers and food colours, essences of all kinds and powders or tablets used for making food preparations. It needs no elaborate discussion to hold that yeast is not food. Even the State does not have such a case before us. Their attempt is only to bring it under entry 29, chemicals . Even otherwise it has to be seen that yeast by itself is not food and it is not anyone of those inanimate objects used for making food preparation, but it is a living organism. Therefore, yeast cannot be classified under entry 56. The Tribunal has properly understood as to what is yeast for the purpose of taxation under the Act and has correctly held that it is not a chemical and hence cannot be classified as chemical. We answer all the questions against the revenue and in favour of the assessee and hold that yeast cannot be classified under entry 29 (previously 42) or under entry 56. The tax revision cases are dismissed. Petitions dismissed.
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2003 (8) TMI 488 - CALCUTTA HIGH COURT
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... ... ..... the view that the learned Tribunal did not properly exercise its discretion while granting stay of the impugned amendment of the said Act. We, therefore, set aside the said order of stay and direct the Tribunal to hear out the main matter on the date which has been fixed by it. We further reiterate that while deciding the matter on a final basis the Tribunal will be at liberty to examine the legality of the questions involved and will certainly not be guided by any observation made by us in this order. 18.. The writ application is thus allowed. The order of the Tribunal is set aside. 19.. There will be no order as to costs. 20.. Let Xerox certified copy of this judgment, if applied for, be made available, to the learned counsel for the parties as expeditiously as possible. 21.. Learned counsel for the parties will be entitled to note down the gist of the order for communication and the Tribunal is directed to act on the basis of such communication. Writ application allowed.
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2003 (8) TMI 487 - KERALA HIGH COURT
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... ... ..... tion from payment of tax under the Act. In these cases, the special would override the general. 30.. No other point has been raised. 31.. In view of the above, we find that the order dated October 21, 2000, a copy of which is at annexure 12 does not conform to the statutory notification dated November 4, 1993. The appellants case does not fall within the mischief of clause 7 of the notification dated November 27, 1993. Still further, it is held that the impugned order is based only on a clarificatory letter and not on the statutory notification. It is, thus, vitiated. 32.. Resultantly, the appeals are allowed. The impugned order is set aside. The respondent-authority is directed to consider the appellants claim for grant of exemption in accordance with the observations made obove. The needful shall be done within three months from the date of the receipt of a certified copy of this judgment. In the circumstances, the parties are left to bear their own costs. Appeals allowed.
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2003 (8) TMI 486 - KARNATAKA HIGH COURT
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... ... ..... etitioner. In the result, this writ petition is allowed. Annexure-B is set aside. In the normal circumstances, I would have remanded the matter for redecision. Large sums of money are involved in the case on hand. There are debatable questions involved. In these circumstances, and in the light of the experience of this Court, I deem it proper to myself grant the interim order in the pending appeal the order subject to the petitioner paying a sum of rupees one crore within four weeks from today. The assessment orders are stayed till a final order is passed by the Joint Commissioner of Commercial Taxes. The Joint Commissioner is directed to complete the proceedings within three months from the date of receipt of a copy of this order without in any way being influenced by any one of the observations made by me in the course of this order. 6.. Mr. B.L. Sanjeev, learned High Court Government Pleader, is directed to file memo of appearance within four weeks. Writ petition allowed.
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2003 (8) TMI 485 - DELHI HIGH COURT
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... ... ..... m of Rs. 50,000 as a condition precedent for entertainment of its appeal under the local Act. 4.. The factual position, as noticed above, is not disputed by learned counsel for the respondent No. 2. 5.. In view of the above, we find it difficult to comprehend as to how the Tribunal got the jurisdiction to pass an order under the Central Act when no appeal or an application for stay of demand under the said Act was pending before it. As noticed above, the Tribunal was required to examine only the validity of the order dated October 25, 2002 passed by the Deputy Commissioner under the local Act and no other order. 6.. Having regard to these facts, we are unable to sustain the order passed by the Tribunal, directing the petitioner to deposit a sum of Rs. 1 lakh under the Central Act. Consequently the writ petition is allowed and the impugned order to that extent is set aside. 7.. The writ petition stands disposed of accordingly, with no order as to costs. Writ petition allowed.
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2003 (8) TMI 484 - GAUHATI HIGH COURT
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... ... ..... l Sales Tax Act, as were applicable under the relevant time and the petitioner was entitled to adjust the above amount against the sales tax paid by him for that period. As the said amount was already lying with the concerned department, the petitioner is also not liable to pay interest as demanded by the respondent-authority. The writ petition is allowed. The impugned order passed by the assessing authority in levying interest and the subsequent order of rejection of the revision petition are hereby set aside. The assessing authority shall allow the adjustment of the security of Rs. 75,000 as claimed by the petitioner. It is submitted that the balance amount of tax has already been paid in terms of the order passed by this Court. The assessing authority is however at liberty to examine the matter and if found true the same may be released. The petitioner shall however will not be liable to pay interests. Assessment order shall be reframed accordingly. Writ petition allowed.
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2003 (8) TMI 483 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... stead of any lower authority like the C.T.O. is to cut down any procedural delay that may arise from reopening of the hearing. 7.. The Board is accordingly directed to readmit any application on these points if and when it is submitted by the petitioner and to consider the validity of the demand notice so as to judiciously pronounce in support or against such demand notice and the consequential changes, if any in the assessment orders required on scrutiny of books of accounts and other documents produced or to be produced by the petitioner. 8. Accordingly, the case is remitted to the Board with the direction to give an early hearing on the aforesaid points preferably within three months. The certificate case instituted in this regard may be stayed till the disposal of the revisional application by the Board. 9.. A copy of this order may be sent to the Board. 10.. With these observations we finally dispose of the instant application without any order for costs. Case remanded.
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2003 (8) TMI 482 - ALLAHABAD HIGH COURT
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... ... ..... h a view to evade the payment of tax. In my view in appropriate cases where section 8-A(5) is applicable, the authorised officer under sub-section (2) of section 13 shall have the power to seize goods under section 13-A(1)(ii) of the Act. To that extent the observation of the Tribunal is liable to be set aside. 15.. In view of the above there is no merit in the revision and the revision is liable to be dismissed with cost which is assessed at Rs. 1,000 (Rupees one thousand) to be paid by the department to the dealer within a period of two months from today. The said amount may be paid by bank draft or through a payment voucher. If the department fails to make the said payment the dealer shall be entitled to adjust the said amount towards his monthly return of December, 2003 in the admitted tax liability. The authority concerned is direct to release the goods in question forthwith. 16.. In the result the revision is dismissed with the aforesaid directions. Petition dismissed.
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2003 (8) TMI 481 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... l-settled that unless there is intention to delay the matter, be it the original lis or an appeal, delay should normally be condoned. 6.. In totality of facts and circumstances of this case, we are of the opinion that the concerned authority should have condoned the delay in filing the appeal. That being the position, we set aside impugned orders, annexures P 5 and P 10, and remit the case to the Joint Excise and Taxation Commissioner (Appeals), Faridabad, the second respondent herein, to determine the controversy on merits. The parties through their counsel are directed to appear before the second respondent on September 22, 2003. 7.. Inasmuch as sufficient time has elapsed, we direct respondent No. 2 to deal with the appeal of the petitioner and dispose of the same in accordance with law as expeditiously as possible and preferably within two months from the date, parties through their counsel appear before him. 8.. Disposed of accordingly. Petition disposed of accordingly.
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2003 (8) TMI 480 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... , the excess can be adjusted towards shortfall in the tax or penalty or interest, as the case may be, to be determined by the designated authority. In this view of the matter, I am not accepting to the contentions of the learned Senior Standing Counsel and set aside the impugned notice dated June 12, 2003 and direct the First respondent to entertain the application, adjust excess amount paid by the petitioner towards shortfall in penalty and proceed in accordance with law for issuance of the certificate of settlement. In the result, the original petition is allowed in the above matter. Consequently, the stay petition in O.M.P. No. 764 of 2003 does 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 6th day of August, 2003. Petition allowed. Reported as Nagalakshmi and Co. v. State of Tamil Nadu 2003 132 STC 306 (supra).
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2003 (8) TMI 479 - MADRAS HIGH COURT
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... ... ..... h the vehicles, which are the subject-matter of the G.D. Nos. 1329, 1330 and 1331 of 2003-2004 dated August 16, 2003 forthwith on the petitioner furnishing an undertaking that the subject goods will not be parted with or alienated for a period of six months within which period the respondent can take any action, if so warranted, in accordance with law for recovery of any tax legally liable from the petitioner. I am constrained to conclude this order with a note of caution to the authorities under the Act to the effect that any action taken by the authorities must have the sanction of law and supported by provisions of law. Otherwise, the same would amount to illegal action and harassment of unwary public for extraneous reasons, which is not authorised under any law and cannot be the intention of the law makers. With this observation the writ petitions are allowed. However, there is no order as to costs. Consequently, the connected W.P.M.Ps are closed. Writ petitions allowed.
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2003 (8) TMI 478 - BOMBAY HIGH COURT
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... ... ..... esh v. Union of India 2003 130 STC 1 relied upon Mr. Joshi, does not in any way support the case of the respondents. Accordingly, we are of the opinion that the Tribunal was not justified in holding that the Works Contracts Act is not applicable in the present case, because the coloured shade passed on to the consumer represents only a small quantity of the materials used in the process of dyeing 40.. For all the aforesaid reasons, we hold that the property of the materials such as chemicals, colours and dyes used in the process of dyeing and printing are passed on to the fabrics of the customer and, such passing of property of the materials is a deemed sale and tax is leviable on such materials under the Works Contracts Act. 41.. Accordingly, we answer both the questions referred to us in the negative, i.e., in favour of the Revenue and against the respondents. 42.. The reference is disposed of in the above terms, with no order as to costs. Petition disposed of accordingly.
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2003 (8) TMI 477 - SUPREME COURT
Whether 38 persons were rightly included in the electoral rolls?
Held that:- As the basic issue revolves around as noted supra on the question of the legality of their membership and the eligibility of 38 persons to participate in the election held in the year 1996, let the election be held for the Committee under the directions and supervision of the Appellate Authority provided under the Endowments Act. Before issuing directions for holding election, the said authority shall decide about the eligibility of the 38 persons by deciding whether the names of the concerned 38 persons were rightly included in the electoral rolls prepared by the respondents 1 to 12 for election of members to the Committee which was held on 6.10.1996. Parties shall be permitted to place all such materials on which they place reliance to justify their respective claims and stands. We make it clear we have not expressed any opinion on the said questions. The appeals are disposed of accordingly leaving the parties to bear their respective costs.
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2003 (8) TMI 476 - SUPREME COURT
Validity and proper interpretation of impugned provisions of Calcutta Municipal Corporation Act 1980 which are contained in Part IV Chapter XII under the Heading "Power of Taxation and Fixation of Consolidated Rates - Held that:- Appeal dismissed. No vice in any of the provisions of the Act.
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2003 (8) TMI 475 - ITAT MUMBAI
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... ... ..... not considered it necessary to deal with them in detail individually for the reason that our basic conclusion is that the transactions which have been styled as SLB transactions are in reality pure finance transactions and that the intention of the parties was not that the property in the equipment should pass to the assessees by way of sale. This finding of ours obviates the need to deal with sundry or minor points separately or in detail. In the result, we answer the question referred to the Special Bench in the affirmative and hold that the assessees (Mid East Portfolio Management Ltd. and ICICI Ltd.) are not entitled to the 100 per cent. depreciation allowance claimed in respect of the assets/equipment leased out to RSEB and GEB, respectively. The orders of the departmental authorities on this point are confirmed. Since there are various other grounds of appeal in both the cases, the records will now be placed before the Division Bench for disposal in accordance with law.
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2003 (8) TMI 474 - SUPREME COURT
Whether there was any non-compliance of Sections 42 and 50 of the Act as pleaded?
Held that:- Appeal dismissed. In the factual scenario of the present case not only possession but conscious possession has been established. It has not been shown by the accused-appellants that the possession was not conscious in the logical background of Sections 35 and 54 of the Act.
In fact the evidence clearly establishes that they knew about transportation of charas, and each had a role in the transportation and possession with conscious knowledge of what they are doing. The accused-appellant Manjit Singh does not stand on a different footing merely because he was a driver of the vehicle. The logic applicable to other accused-appellants also applies to Manjit Singh. he presumption available by application of logic flowing from Sections 35 and 54 of the Act clearly applies to the facts of the present case
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2003 (8) TMI 473 - SUPREME COURT
Prohibiting trade in the imported ivory - WHETHER THE IVORY VESTS IN THE GOVERNMENT?
Held that:- Appeal dismissed. The respondents would be entitled to take physical possession of the ivory now in seizure. The question, however, would be as to whether the Central Government should destroy the articles including idols of gods and goddesses and household items like sofa sets depicting cultural and religious heritage.
It is stated that similar articles are being displayed in museums as a part of cultural and religious heritage of India.
In view of our findings aforementioned, the appropriate authority would be entitled to continue to keep in possession the said articles. We, however, direct that the same be kept at appropriate museums or at such suitable places where the statutory authorities feel fit and proper but they should not be destroyed.
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2003 (8) TMI 472 - MADRAS HIGH COURT
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... ... ..... , the acceptance (even assuming that it was illegal acceptance) for voluntary retirement of a particular employee cannot be characterised as leading to such a monstrosity so as to exercise power under Article 226 against a private organisation, which is clearly beyond the ordinary purview of Article 226. Even though in many cases it has been held that writ of Mandamus would be maintainable even against a private person, such cases relate to question of enforcement of public duty. 12. Having regard to all these aspects, I think it is a fit case where a writ can no longer be issued in view of the changed circumstances, namely privatisation of the respondent. Therefore, I follow the course adopted in the similar Writ Petition No.14425 of 1995 dated 19 .7.2002 and observe that the writ petition is no longer maintainable. The writ petition is accordingly disposed of as not maintainable leaving it open to the petitioner to work out his remedy before the appropriate forum. No costs.
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