TMI Blog1998 (11) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 seeking statement of case to High Court for its opinion on a question of law arising out of the appellate order of the Tribunal. That application has also been rejected. The Department has approached this Court by filing the petition under Section 35-G(3) of the Central Excises Act, 1944. 3. On behalf of the respondent an objection has been raised to the territorial jurisdiction of this Court to entertain the petition. It is submitted that the petition should have been filed before the High Court of Punjab Haryana at Chandigarh. Reliance is placed on a decision of this Court in Suraj Woollen Mills Vs.Collector of Customs Bombay, 1998 iv AD (DELHI) 504. 4. The learned counsel for the respondent has submitted that the 'High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontext of the provisions of the Income-tax Act, 1961. The Income-tax Appellate Tribunal is situated at Delhi and hears the cases arising from all over the country. A question arose whether a reference application arising out of an appeal wherein the original order of assessment was passed by the assessing authority situated at Bombay- subject to the jurisdiction of the High Court of Bombay- could be heard by and is maintainable before the High Court of Delhi ? In Suresh Desai Associates Vs. CIT 1991(230) ITR 912, following Madras High Court decision in CIT Vs. S. Sewaramakrishna Iyer 1968 (70) ITR 860 and Delhi High Court judgment in Seth Banarasi Dass Gupta Vs. CIT 1978 (113) ITR 817, the Division Bench has held that it is the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 10F of the Companies Act, 1956 from an order of the Company Law Board. The registered office of the Company was situated at Madras. The appeal was sought to be filed before the High Court of Delhi. Their Lordships held that jurisdictional competence of the High Court by reference to its territory cannot be determined by finding out the place of the sitting of the Company Law Board where it may choose to sit and make the order under appeal. Having analysed the provisions of the Companies Act and having determined the legislative intent behind, their Lordships held that the High Court for the purpose of that case was the Madras High Court which had jurisdiction in relation to the place at which the registered office of the Company ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
