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Showing 21 to 40 of 68 Records
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1974 (3) TMI 104 - SUPREME COURT
Section 28 of the Act was challenged as conferring arbitrary and unguided power and, therefore violative of Articles 14 and 15 - Held that:- Petition dismissed. Section 28 of the Act confers power on the Government to appoint persons as it thinks fit to be the inspectors for the purposes of the Act and such inspector shall have power to enter at all reasonable hours the premises or place where contract labour is employed for the purpose of examining any register or record or notice and examine any person and seize, or take copies of documents mentioned therein. When they have reasons to believe that an offence has been committed, they can seize or take copies. This point was taken by the Intervener. An. intervener cannot raise points which are not canvassed by the petitioners in the pleadings. For these reasons, the contentions of the petitioners fail. The petitions are dismissed. Parties will pay and bear their own costs.
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1974 (3) TMI 103 - CALCUTTA HIGH COURT
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... ... ..... satisfied after examining the books of account and other documents produced by the dealer under section 14(1) of the Act, that the petitioner furnished incorrect statement of his turnover or incorrect particulars of his sales in the returns submitted by him, but that satisfaction was not reached in the course of any proceedings under the Act and that, accordingly, the impugned notice issued on the basis of such satisfaction must be held to be invalid. For the reasons aforesaid, the impugned notice, which is annexure D to the writ petition, must be quashed. Accordingly, I direct that a writ in the nature of certiorari issue quashing the impugned notice. Further, I direct that a writ in the nature of mandamus also issue directing the respondents not to give effect to the same. It may be made clear that the respondents will be at liberty to issue a fresh penalty notice in accordance with law. The rule is made absolute, but there will be no order as to costs. Rule made absolute.
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1974 (3) TMI 102 - ORISSA HIGH COURT
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... ... ..... re, to be excluded. Mr. Ramdas relied upon two decisions in support of his contention that the application was in time Harinder Singh v. S. Karnail SinghA.I.R. 1957 S.C. 271 1957 S.C.R. 208. and Ranganayakamma v. SubbammaA.I.R. 1967 A.P. 208. Neither of the cases has any application to the facts before us. If a strict construction is given to the rule certainly the application was due on or before 28th February, 1970. The application made on 2nd March, 1970, was, therefore, out of time and its rejection cannot be said to be invalid. 5.. The provision for exemption from taxation has to be strictly construed and if by following a particular procedure indicated in the law an exemption is available, the requirement to comply with the given procedure must be strictly enforced. We find nothing wrong in the view of the Commissioner in the instant case. The application must accordingly stand dismissed. There would be no order as to costs. B.K. RAY, J.-I agree. Application dismissed.
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1974 (3) TMI 101 - ALLAHABAD HIGH COURT
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... ... ..... s like nuts, bolts, hinges, latches, curtain railings, rivets, window grills, etc. In Commissioner of Sales Tax v. Sukhmangal Prasaddam Murat Sales Tax Reference No. 276 of 1970 decided on 20th November, 1970 (Allahabad High Court)., a Division Bench held that in view of the decision in Aftab Husain s case(1), nails must be treated as included in the expression hardware . In view of these decisions, we answer the question referred to is by saying that nails were taxable as hardware under the aforesaid notification. The Commissioner of Sales Tax will be entitled to costs which we assess at Rs. 100. Reference answered accordingly.
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1974 (3) TMI 100 - KERALA HIGH COURT
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... ... ..... rate at which the assessee is liable to pay tax and it is by reason of the Central Act that the income of the previous year of the assessee becomes liable to tax. If these two basic facts are borne in mind, then the position in law becomes very clear and very simple. 8.. These basic principles of income-tax law are not applicable to the assessment to sales tax and it appears to us as simple and clear that those principles cannot be applied in assessing a person to sales tax under the provisions of the Kerala General Sales Tax Act, 1963. The deletion from 1st January, 1966, of rule 9(i) must take effect from that day and any payments made towards excise duty to the State Government from that date cannot be exempted. The view taken by the Sales Tax Appellate Tribunal in this regard is the correct view to take and we see no reason to interfere with the order of the Tribunal. 9.. We dismiss this petition. We direct the parties to bear their respective costs. Petition dismissed.
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1974 (3) TMI 99 - ORISSA HIGH COURT
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... ... ..... rcise of that jurisdiction enhancement is made, it indeed partakes the character of assessment. It is appropriate that such jurisdiction should be subjected to appeal and reference in the same way as any assessment is otherwise the situation would tantamount to making assessments and raising demands without a right of appeal when the same may be challenged. Such a situation would yield scope to arbitrariness and since it is human experience that unbridled power runs the risk of being abused, an appellate forum should be prescribed. In a country governed by rule of law, a position leading to its antithesis cannot afford an acceptable condition. We commend to Government to amend the Act by providing an appeal against exercise of revisional jurisdiction particularly in cases where revision of orders prejudicial to the revenue is involved. 6.. The writ applications are accordingly allowed to the extent indicated above. No costs. B.K. RAY, J.-I agree. Applications partly allowed.
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1974 (3) TMI 98 - ALLAHABAD HIGH COURT
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... ... ..... leaves and husk of rice. Rice bran cannot be treated as bhusi of rice. In this view, we answer the question referred to us by saying that rice bran cannot be placed in the category of bhusi. The question whether it will fall in any of the other categories mentioned in the notification may now be decided by the judge (Revisions). The Commissioner will be entitled to costs, which are assessed at Rs. 100. Reference answered accordingly.
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1974 (3) TMI 97 - JAMMU AND KASHMIR HIGH COURT
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... ... ..... that action and give relief to the petitioner. Mr. Anil Dev Singh has cited a number of authorities on the principle aforesaid, but as I have said earlier there is no quarrel with the principle. What is material is to decide whether the error is apparent or not and that essentially is a question which must depend on the merits of each case. For these reasons, therefore, I find that the direction of respondent No. 1 contained in the circular dated 1st November, 1972, and the implementation thereof by respondent No. 2 was wholly without jurisdiction and irregular. In consequence the petition succeeds and is, accordingly, allowed. The circular dated 9th April, 1973, issued by respondent No. 1 is quashed, and respondent No. 2 is restrained to recover any amount from the petitioner as additional fee for the period from 1st November, 1972, to 31st March, 1973. In view of the peculiar circumstances of the case, however, I leave the parties to bear their own costs. Petition allowed.
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1974 (3) TMI 96 - ALLAHABAD HIGH COURT
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... ... ..... mount to his house was, in our opinion, irrelevant. The account books are not required to show the taking of the money at the end of the day and thereafter being brought back to the shop the next day. The view that the account books should show every transaction of cash and that the sum of Rs. 1,600 was utilised for suppressed transaction at the shop is irrelevant. The contention of the department that a sum of Rs. 1,600 was utilised for suppressed transaction does not have any material in its support and is a pure guess work. In our opinion, this contention had no relevance to the credibility of the account books as such. The account books could not validly be rejected on such hypothetical grounds. Our answer to the first question is in the negative, in favour of the assessee and against the department. In view of this answer, question No. (2) does not arise and is left unanswered. The assessee is entitled to costs which we assess at Rs. 100. Reference answered accordingly.
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1974 (3) TMI 95 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... the material goods. The price charged has no proportion to the price of the goods sold. Thus, the price charged is in fact price for the spiritual efficacy of the material goods. In other words, the sale is of spiritual services through the medium of material goods. Therefore, in fact, what he is selling is not the article but his competency or ability to charm that article with some magical properties. To put In the words of the Bombay case, the assessee is really selling his services as a magician or as a spiritual person. We see no distinction between the facts of the present case and that of the case before the Bombay High Court. In our opinion, the decision in Habibulla s case(1) covers the present case. For the reasons recorded, we answer the questions referred to us in the negative, i.e., in favour of the assessee and against the department. However, there will be no order as to costs in any one of the references. SURI, J.-I agree. Reference answered in the negative.
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1974 (3) TMI 94 - ALLAHABAD HIGH COURT
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... ... ..... , some one has to find him to be a partner in the assessee-firm. In this case, we find that the appellate authority had remanded the case with the direction that the assessing authority should investigate the question whether the petitioner was a partner in the assessee-firm. However, the Sales Tax Officer proceeded to complete the assessment without recording any finding on that question. In the absence of such a finding, it is not open to the department to treat the petitioner, who has althrough been strenuously disputing the fact that he was partner in the assessee-firm, and to recover the tax assessed from him. The recovery certificate issued against the petitioner, therefore, cannot be sustained. In the result, the petition succeeds and is allowed with costs. The recovery certificate in so far as it seeks to recover the tax assessed on the firm M/s. Kani Ram Nand Kishore for the year 1965-66, from the petitioner treating him as its partner, is quashed. Petition allowed.
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1974 (3) TMI 93 - ALLAHABAD HIGH COURT
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... ... ..... action one of sale to a registered dealer. The question whether the purchasing dealer was a registered dealer on the date of the sale cannot be established by merely furnishing the declaration form C. In view of the statutory provisions of section 8(1) a purchasing dealer who furnishes declaration form C in respect of a transaction of sale entered into prior to the date of his registration does so illegally. In any event the mere furnishing of declaration form C will not convert the sale to an unregistered dealer into a sale to a registered dealer. A dealer becomes a registered dealer on his being registered under the Act. In this view the assessee was not entitled to the benefit of the lower rate of tax under section 8(1) of the Central Sales Tax Act. Our answer to the question referred to us is in the negative in favour of the department and against the assessee. The department will get costs from the assessee which we assess at Rs. 100. Reference answered in the negative.
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1974 (3) TMI 92 - ALLAHABAD HIGH COURT
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... ... ..... e entry relating to toilet requisites . In S.T.R. No. 641 of 1971 (Commissioner of Sales Tax, U.P. v. Jai Shri Products 1974 34 S.T.C. 494., a Full Bench of this Court has held that all articles connected with toilets of a person, whether consumed in the course of application or not, are property taxable as toilet requisites . In that case, hairpins and hairclips, which are used by ladies for holding the hair in place, were held to be toilet requisites . The Supreme Court has in State of Gujarat v. Prakash Trading Co. 1972 30 S.T.C. 348 (S.C.). held that tooth-paste Is also a toilet requisite. Having regard to the decisions cited above, we have no hesitation in holding that looking glass is a toilet requisite and is taxable as such. The fourth question is answered accordingly. As all the questions have been answered against the assessee, the Commissioner is entitled to the costs which we assess at Rs. 100. There will be one set of costs only. References answered accordingly.
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1974 (3) TMI 91 - DELHI HIGH COURT
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... ... ..... well-understood expression, and thereby to divert one s attention from its natural meaning and in this process to deny ice-cream, which is well-understood to be a milk product, the exemption it enjoys under the relevant entry in the schedule, is without any justification. The entry has to be interpreted in the manner in which it is understood in common parlance. Ice-cream, as everyone knows, is a milk product and there was hardly any need to indulge in uncalled for hair-splitting and making an appeal to the technical rules of interpretation. I am entirely in agreement with my learned brother that ice-cream being a milk product within the meaning of entry No. 12 in the Second Schedule of the Act is exempt from assessment under the Act and that writ petitions have to be allowed and the questions posed in the references have to be answered in the manner in which they have been answered by him, without any order as to costs. Petitions allowed and References answered accordingly.
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1974 (3) TMI 90 - BOMBAY HIGH COURT
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... ... ..... ens rea and the contention was that having regard to the facts which obtained in the case it could not be said that the petitioner-company had collected sales tax knowing that such collection was illegal or had guilty conscience In collecting such tax recoverable from the parties. However, Mr. Chagla appearing for the respondents did not press this contention, especially in view of the amended provisions of sub-section (6) of section 38 of the Act that has been retrospectively introduced in the provisions of the Act. In the result, the appeal is allowed and the order passed by the learned trial Judge is set aside and the petition is dismissed. Appeal is allowed with costs. The appellants attorneys permitted to withdraw the amount of Rs. 500 deposited as and by way of security for costs. The learned Advocate-General states that the orders passed by the Commissioner against the assessee will not be enforced or given effect to for a period of 6 weeks from today. Appeal allowed.
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1974 (3) TMI 89 - KERALA HIGH COURT
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... ... ..... learned Government Pleader now submits that, on 13th March, 1974, a prosecution has been instituted but he is not in a position to say whether the records seized from the petitioner had been produced in the criminal court. The prosecution itself was filed after this original petition came up for final hearing, and the Government Pleader took two or three adjournments in that respect. In view of the fact that a prosecution is said to have been instituted, I do not want to make any comment on the conduct of the first respondent in the matter. I hold that the retention of the records after the period of 30 days from the date of their seizure in anticipation of a prosecution or a contemplated prosecution is not warranted by section 28(3)(a) of the Act. 3. In the result, I allow this petition and direct the first respondent to return the records seized from the petitioner within one month from this date, The first respondent will pay the costs of the petitioner. Petition allowed.
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1974 (3) TMI 88 - HIGH COURT OF CALCUTTA
Company when deemed unable to pay its debts ... ... ... ... ..... lments specified hereinbefore, then the winding-up petition will remain permanently stayed. In default of payment of any monthly instalment the stay would stand vacated and the petition would be advertised once in the Statesman, once in the Ananda Bazar Patrika and once in the Calcutta Gazette thereafter, and the winding-up petition would appear in the list three weeks after such advertisement to be issued. In case the company fails to satisfy the claim and costs of the petitioning-creditor as hereinbefore stated within the time aforesaid, this application will stand dismissed with costs and the stay will be vacated and the petitioning-creditor will be entitled to add the costs of this application to his claim. Mr. G.P. Lath, solicitor of the petitioning-creditor, to act on a signed copy of the minutes and to pay the sum of Rs. 3,000 lying with him to the petitioning-creditor. There will be an injunction against the company not to deal or dispose of the assets of the company.
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1974 (3) TMI 79 - HIGH COURT OF PATNA
Winding up – Suits stayed on winding-up order ... ... ... ... ..... mains. Decrees could be passed against the company and so also compromise decrees. It was for the official liquidator of the company to get rid of the compromise decrees and bring the debts due from the State of Bihar to the company in the common pool. No step seems to have been taken by the official liquidator to avoid the compromise decrees. The State as a debtor cannot object to the payment of the money on the ground of the proceedings being bad under section 446 of the Companies Act. It has made the. payments and is required to do so under orders of the court. That is sufficient to discharge it from its liability. It is not its look out whether the money goes to one creditor of the company or the other. I am, therefore, of the view that the order of the court below is correct and cannot be interfered with in any of these revisions. For the reasons stated above, all the three revision applications fail and are dismissed but I shall make no order as to costs in any of them.
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1974 (3) TMI 70 - HIGH COURT OF ANDHRA PRADESH
Winding up - Preferential payments ... ... ... ... ..... with the view that section 178 of the Income-tax Act and section 530 of the Companies Act deal with two different topics. We have pointed out as to how section 178 which was subsequently enacted really covers the same legislative problem. Virtually, section 178, instead of giving the limited protection by section 530(1)(a) of the Companies Act, gives the maximum protection in regard to the entire amount of tax dues. We would like to say that it was assumed by the parties that, although section 178 was enacted long after the amounts in the instant case had become due, still it applied to the present case. It is only on that assumption that we proceeded to deal with the matter. For the reasons given above, we find ourselves unable to agree with the view taken by the official liquidator. We would, therefore, direct the liquidator to set apart and pay off the amount of tax due if an application is filed with him by the Income-tax Officer concerned. We make no provision for costs.
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1974 (3) TMI 60 - HIGH COURT OF CALCUTTA
Shares capital - Reduction of, Compromise and arrangement ... ... ... ... ..... should not be issued or dealt with by the directors of the company, without obtaining an order of court for that purpose, and upon such terms as the court may impose. (3) The memorandum of association and the articles of association of the company should be altered and amended, in accordance with the pro visions in the Companies Act, 1956, so as to correctly reflect the capital structure of the company under the scheme. Subject to the conditions mentioned above, the scheme proposed by the company is sanctioned. There will also be an order for stay of winding up of the company and an order directing the respondents to hand over all books, papers, documents and assets including the bank balances and fixed deposits of the company, to its directors and to execute necessary letter of authority in favour of the directors of the company. In the result, the appeal is allowed. The judgment and order under appeal are set aside. Each party to pay its own costs. Ghose, J. mdash I agree.
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