Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1995 (12) TMI 73

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 995 passed in CWP 2439/95 and CM 4095/95 dismissing the writ petition of the petitioner. 2.The grievance of the petitioner in the writ petition was that respondents No. 5 to 10 have wrongfully claimed certain charges towards duty of Central Excise, which the petitioner had to ultimately pay. According to the petitioner the said amount had been paid to respondents 2 to 4 under the provisions of C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... He further submitted that respondents 5 and 6 granted dealership to the petitioner to sell their goods in the State of Delhi & Haryana, business offers were made at Delhi and orders were issued at Delhi  and goods were despatched to Delhi and as such, the court in Delhi has the territorial jurisdiction to decide the issues raised in the writ petition. 4.We have given our careful considerati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of writ is purely discretionary and based on equitable consideration. At this stage we may also refer to the observations of the Supreme Court in Union of India v. Oswal Woollen Mills Ltd., reported in 1984 (18) E.L.T. 284 (SC) = AIR 1984 SC 1264 stating thus : "Having regard to the fact that the registered office of the company is at Ludhiana and the principal respondents against whom the primar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates