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Case Laws
Showing 21 to 40 of 142 Records
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1993 (5) TMI 180 - SUPREME COURT
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... ... ..... y is to continue, and the State Governments shall not recover the impugned cess on minerals in the meantime. Similarly the petitioners would not be entitled, in the meantime, to claim any refund of the amount of cess already paid by them". 2. It is open to the petitioners to apply in the High Courts in the writ petitions pending there, for an interim order in similar terms as has been made by Hon'ble Mr Justice J.S. Verma and Hon'ble Mr Justice G.N. Ray in W.P. (C) No. 787 of 1992 on April 30, 1993. Apart from making the necessary interim orders or modification of the earlier interim order for this purpose, in these writ petitions pending in the High Court, it would be appropriate that further hearing of the writ petitions in the High Courts remains stayed until the decision of Writ Petition No. 787 of 1992 and the connected writ petitions by this Court. 3. With these observations these transfer petitions are disposed of, for the aforesaid reasons. Court Masters
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1993 (5) TMI 179 - CESTAT MUMBAI
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... ... ..... uch a foolish or unwitting act committed by a major assessee cannot be dismissed lightly. We would therefore deem it proper to sustain part of the penalty imposed more as a corrective measure leaving an indelible impression, than used as a punitive weapon. Under Rule 173 Q(1)(bb) penalty can be imposed on any person who contravenes, any of the provisions of Section AA of Chapter V of the Central Excise Rules, irrespective of whether such a contravention leads to evasion of duty or otherwise. Moreover there is a clear and knowingly committed contravention of manufacture, storage and removal of excisable goods from unlicensed premises. In view of these circumstances discussed, while sustaining the order of penalty imposed, we would deem it proper to reduce the penalty to ₹ 5 lakhs (Rupees five lakhs) only. 10. In the result, we set aside the demand for reversal of Modvat credit. We reduce the penalty from ₹ 10 lakhs to ₹ 5 (five) lakhs only on the appellants.
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1993 (5) TMI 178 - CEGAT NEW DELHI
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... ... ..... of 6 months under Section 11A of Central Excises and Salt Act, 1944. The Collector has also refrained from imposing penalty on the appellants. An argument has been put forth before us that in his order has ultimately demanded duty from all the three units without giving finding then as to who is the real manufacturer who has to bear the duty liability. This question stands answered by Tribunal decision in similar circumstances given in the case of Shree Gajanan Fabrics Distributors v. Collector of Central Excise, reported in 1992 (43) E.C.R. 172 wherein it has been held that in such cases where several units function in tandem, in reality as a single entity, the Collector had necessarily to fasten duty liablility jointly and severally on all converns because he did not recognise the separate existence of the individual units. In the circumstances, there is no reason to interfere with the order passed by the Collector which is accordingly upheld and the appeals are rejected.
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1993 (5) TMI 177 - SUPREME COURT
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... ... ..... t be read into the standing order No. 13 (2) (iv). Otherwise it would become arbitrary. unjust and unfair violating Arts. 14. When so read the impugned action is violative of the principles of natural justice. This conclusion leads us to the question as to what relief the appellant is entitled to. The management did not conduct any domestic enquiry nor given the appellant any opportunity to put forth his case. Equally the appellant is to blame himself for the impugned action. Under those circumstances 50 per cent of the back wages would meet the ends of justice. The appeal is accordingly allowed. The award of the Labour Court is set aside and the letter dated December 12, 1980 of the management is quashed. There shall be a direction to the respondent to reinstate the appellant forthwith and pay him back wages within a period of three months from the date of the receipt of this order. The appeal is allowed accord- ingly. The parties would bear their own costs. Appeal allowed.
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1993 (5) TMI 176 - SUPREME COURT
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... ... ..... h with the departmental proceedings from the stage of issuance of charge sheet. It is, however, made clear that if a fresh enquiry proceeding is initiated it should be ensured that the enquiry committee is not composed with any of the members of the previous enquiry committee and such proceeding should be completed within a period of four months from today. In the special facts of the case and in view of the financial difficulties pleaded by the respondent we do not think that it will be proper to compel the management to pay full back wages. The school authorities and other concerned authorities are directed to pay one fourth of the salary to the appellant from the date of dismissal till today and thereafter go on paying the salary with such increments which the appellant would have been entitled to in the absence of initiation of the departmental proceeding. Considering the facts of the case, we allow this appeal with costs against the appearing respondents. Appeal allowed
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1993 (5) TMI 175 - SUPREME COURT
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... ... ..... nter affidavit filed in this Court and the various letters issued from different authorities are in perilous condition as they are not able to meet their liabilities to pay to financial institutions and various other authorities and are facing proceedings on various accounts and have virtually closed their unit. We are pained to say that the authorities did not realise either the purpose of granting subsidy or the harassment to which the manufacturers have been exposed. Entire litigation appears to he a sad plight for those who have set up small scale units in the hope that they will stand on their own on the subsidy given by the government as admittedly the price of manufacturing fertilizers is much more than the price fixed by the government for which it assured to pay subsidy. show cause notice issued by the appellants and issuing the directions to pay the subsidy. The appeals fail and are dismissed with costs which is assessed at ₹ 10,000 one set. Appeal dismissed.
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1993 (5) TMI 174 - SUPREME COURT
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... ... ..... viso to Rule 3 of order 39 of the Code, before passing an order for injunction. The Court must direct that such order shall operate only for a period of two weeks, during which notice along with copy of the application, plaint and relevant documents should be served on the competent authority or the counsel for the Corporation. Affidavit of service of notice should be filed as provided by proviso to Rule 3 of order 39 aforesaid If the Corporation has entered appearance, any such exparte order of injunction should be extended only after hearing the counsel for the Corporation. (iii)While passing an ex parte order of injunction the Court shall direct the plaintiff to give an undertaking that he will not make any further construction upon the premises till the application for injunction is finally heard and disposed of. In the result, the appeals are allowed to the extent indicated above. In the circumstances of these cases, there shall be no order as to costs. Appeals allowed.
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1993 (5) TMI 173 - SUPREME COURT
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... ... ..... exclusion of the father. In fact, his attestation of the sale deed shows that he was very much existent and in the picture. If he was, then the sale by the mother, notwith standing the fact that the father attested it, cannot be held to be a sale by the father and natural guardian satisfying the requirements of section 8. The Provisions of section 8 are devised to fully protect the property of a minor, even from the depredations of his parents. Section 8 empowers only the legal guardian to alienate a minor s immovable property provided it is for the necessity or benefit of the minor or his estate and it further requires that such alienation shall be effected after the permission of the court has been obtained. It is difficult, therefore, to hold that the sale was voidable, not void, by reason of the fact that the mother of the minor respondents signed the sale deed and the father attested it. In the result, the appeal is dismissed with no order as to costs. Appeal dismissed.
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1993 (5) TMI 172 - CALCUTTA HIGH COURT
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... ... ..... es the debt to have been created in favour of the person in respect of the income, i.e., the claim could have accrued. Here, even though the debtor paid the assessee entire commission for guarantee agreement, no debt is actually created in favour of the assessee for the entire amount, a right remaining vested in the Bank's Customer to recall the payment for unexpired period in case of sooner redemption of the guarantee. Thus, no debt is created at the outset in favour of the assessee for such entire amount. The debt for entire amount will arise only when the whole guarantee period makes the complete round. The accrual in this case should be governed by the rule and the scheme thereunder which envisage the debt for the entire amount only upon the running of the full course of the agreement. In the result, we answer the question in this reference in the affirmative and in favour of the assessee and against the revenue. There will be no order as to costs. Sen, J. - I agree.
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1993 (5) TMI 171 - KERALA HIGH COURT
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... ... ..... ribunal has only said so. There can be no objection to the said finding of the Appellate Tribunal. Having said so, the Tribunal has directed the assessing authority to re-compute the tax at the appropriate rate. That was the only proper course to be adopted in the case. We questioned the learned Government Pleader how the Revenue is aggrieved by the aforesaid decision. Learned Government Pleader could not say that the Revenue is in any way aggrieved in the matter. We hold that the Tribunal was justified in allowing the appeal since the very basis of the assessment no longer survives. Having set aside the assessment order as well as the first appellate order, the Tribunal was further justified in directing the assessing authority to re-compute the tax at the appropriate rate. No objection can be taken to this course. 4.. There is no merit in this revision. The order of the Appellate Tribunal does not suffer from any error of law. The revision is dismissed. Petition dismissed.
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1993 (5) TMI 170 - RAJASTHAN HIGH COURT
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... ... ..... -criminal in nature. The statute has not provided any presumption about the existence of mens rea against the defaulter. Therefore, as a prosecutor, burden of proving is primarily on the Revenue. The Revenue has failed to discharge its burden, inasmuch as, it has merely raised a presumption of such deliberate breach on account of furnishing of documents not at the time when goods were seized but later on which, as I have discussed above, was wholly unwarranted. Adopting this course, would result in raising presumption in favour of Revenue for the purpose of levy of penalty in all cases where no such presumption is provided to be raised under the statute. Thus, viewed from any angle, in my opinion, the levy of penalty in the present case, is not sustainable. Consequently, the orders of the Sales Tax Tribunal as well as the Deputy Commissioner (Appeals) and the A.C.T.O., are quashed and revision is allowed. There will be no order as to costs of this revision. Revision allowed.
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1993 (5) TMI 169 - GAUHATI HIGH COURT
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... ... ..... ide and quashed. 14.. The petitions are, therefore, allowed. The impugned notice and the impugned orders passed in pursuance thereof are set aside. I make no order as to cost. However, the respondent No. 2 may issue notice afresh to the petitioner stating the reasons and grounds with material facts on the basis of which he is satisfied that for proper realisation of the tax payable under the Act, furnishing of security/additional security is necessary. If the respondent No. 2 is not satisfied with the causes shown by the petitioner in response to the notice, he may pass appropriate order after giving reasonable opportunity of being heard to the petitioners. The respondent No. 2 is directed not to realise the security money in pursuance to the impugned orders. The respondent No. 2 is further directed to issue necessary declaration forms and the tax clearance certificate to the petitioner, if payment of assessed tax is not outstanding against such petitioner. Petitions allowed.
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1993 (5) TMI 168 - GAUHATI HIGH COURT
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... ... ..... nder the Assam General Sales Tax Act, 1993, which is yet to come into force, the Government or the Commissioner of Taxes cannot by executive direction or order declare that tax leviable under the Assam Finance (Sales Tax) Act, 1956, shall not be collected in regard to goods covered by the Schedule to the Act. The exemption contemplated by the Government or the Legislature can be rendered effective only by bringing into force the Assam General Sales Tax Act, 1993 or appropriate amendment of the Assam Finance (Sales Tax) Act, 1956. 6.. We, therefore, declare that the annexures 2 and 3 issued by the Commissioner of Taxes and the Finance Secretary, Assam are legally ineffective and cannot be implemented by the Government of Assam or the Commissioner of Taxes or any of his subordinate officers. This judgment shall not stand in the way of tax exemption being secured for these goods in accordance with law. The writ petition is thus allowed, but without costs. Writ petition allowed.
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1993 (5) TMI 167 - SUPREME COURT
Whether "sandle wood oil" is forest produce within the meaning of Section 2 (f) (1) of the Kerala Forest Act, 1961?
Held that:- Sandalwood oil is wood oil within the meaning of s. 2 (f) (i) of the Act. Therefore, it is a forest produce. Necessary conclusion is that the Trial Court has jurisdiction to proceed with the trial. It is for the Trial Court to find whether the offence as imputed to the accused has been made out the trial. We need express no opinion at this stage. The appeals of the State are allowed and the appeal of the accused is dismissed.
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1993 (5) TMI 166 - ORISSA HIGH COURT
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... ... ..... also quash the levy of penalty so far as charges Nos. 3 and 5 are concerned, but we remit the matter to the revisional authority for reconsideration of the levy of penalty in respect of those two charges on the basis of the existing materials on record including the explanation offered by the petitioner in course of the revision application and bearing in mind the legal position stated by us in this judgment and this he would do by giving an opportunity of hearing to the petitioner. The revision application in relation to the levy of penalty under charges Nos. 3 and 5 be reheard and redisposed of within three months from the date of receipt of our order. It is made clear that levy of penalty so far as it relates to charges Nos. 1, 2 and 4 is quashed and it cannot be reopened. 11.. The writ application is disposed of with the aforesaid directions and observation. There will, however, be no order as to costs. S.K. MOHANTY, J.-I agree. Writ application disposed of accordingly.
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1993 (5) TMI 165 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... es Tax, Madhya Pradesh 1986 61 STC 318 (SC) AIR 1986 SC 626 and Hindsons (P) Ltd. v. State of Punjab 1982 49 STC 136 (P and H). We have gone through the judgments relied upon by the counsel, and find that the ratio of these cases cannot be applied to the facts of the present case. No specific question appears to have been raised or adjudicated upon by the Sales Tax Tribunal, whether the Officer in-charge of the check barrier was or was not delegated the powers of the Assessing Authority. Hence such observations cannot be treated as a decision on the point which is now sought to be raised. Since the petitioner has filed an appeal, he may raise this question about the jurisdiction of the Assessing Authority-respondent No. 2 to pass the order and the department would meet it. It is only after the final order is passed, the petitioner would be at liberty to raise such question before this Court. The writ petition is dismissed with the above observations. Writ petition dismissed.
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1993 (5) TMI 164 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... e sale consideration. The argument of the State Government that at the asking of the purchaser the seller was depositing the market fee and thus it should be part of the sale consideration, cannot be accepted. In this context further argument is that this was done before effecting the delivery. This contention is devoid of merit. The payment of market fee is not something special asked by the purchaser to be done for effecting delivery of the goods. As already observed, it is the liability of the purchaser to pay the market fee and the amount of such market fee is not to be the part of the turnover and thus no purchase tax is to be paid by the petitioners in second category of cases wherein both the questions referred to above arise. For the reasons recorded above all the writ petitions are allowed holding that purchase tax cannot be charged on the amount of market fee as the same does not form part of the turnover. There will be no order as to costs. Writ petitions allowed.
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1993 (5) TMI 163 - HIGH COURT OF DELHI
Compromise and arrangement ... ... ... ... ..... powers shall thereafter vest in the board of directors of the company subject however to such further directions of this court as may be deemed proper/necessary and desirable. 8.Now when the scheme has been sanctioned, I direct that the order dated March 9, 1978, in C.P. No. 54 of 1977, for winding up of this company be and is hereby recalled and cancelled subject to the aforesaid directions and the official liquidator is directed to hand over possession of assets and relevant records and papers which he has in his custody to the management committee through its chairman or alternate chairman against a proper receipt. The result of the above discussion is that C.P. No. 131 of 1988 is allowed in terms of the above order and C.A. No. 1082 of 1987 is partly allowed as mentioned above, while the other C.A. Nos. 2083 of 1988, 7626 of 1989, 13375 of 1989, 130 of 1990, and 328 of 1990 and C.A. No. 414 of 1985 and C.A. No. 94 of 1987 are dismissed. There will be no order as to costs.
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1993 (5) TMI 157 - SUPREME COURT
Whether the alteration in the said mode of levy of tax by Act 24 of 1984 has the effect of altering the nature of the tax in a way that it has ceased to be a tax on entertainments and falls beyond the field of legislative competence conferred on the State Legislature by entry 62 of List II?
Held that:- Appeal dismissed. The said provision for enhancement contained in sub-section (6) of section 5 relates to the cases where the proprietor of a cinema theatre opts for payment of weekly consolidated amount. Since the proprietor has the option to opt for the said scheme he cannot complain that the scheme suffers from inequality on account of absence of a corresponding provision for reduction of amount of tax. In any event the said grievance has now been removed by the introduction of sub-section (6-A) in section 5 by amendments, introduced in the Act by A.P. Act 23 of 1988 and A.P. Act 16 of 1991.
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1993 (5) TMI 150 - HIGH COURT OF RAJASTHAN
Court – Jurisdiction of ... ... ... ... ..... proceedings taken against the company for liquidation at Jodhpur cannot be said to be without jurisdiction and, secondly, the proceedings cannot be allowed to be continued at two places. There could not be two provisional liquidators and number of other complications are likely to crop up if the proceedings are allowed to be continued at two places. In respect of the company the proceedings for liquidation can be continued at one place only and this court having no jurisdiction cannot continue the proceedings. In order to overcome all these problems it is directed that Company Application No. 21 of 1991 may be transferred to Jodhpur. S.B. Company Petition No. 12 of 1988 and connected files may also be listed for passing the appropriate orders thereon after vacation. In respect of the orders which have so far been passed by this court, the parties may move for ratifying regularisation of such orders or for such further relief to which they are entitled in accordance with law.
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