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Case Laws
Showing 41 to 60 of 317 Records
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1987 (3) TMI 488 - RAJASTHAN HIGH COURT
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... ... ..... ken while accepting that an exercise book and an examination answer book are made out of the same material, and they vary only in the purpose for which they are used. Bhave, J., speaking for the Division Bench in that case has reached the conclusion that there is no scope for enlarging the meaning of expression exercise books to include examination answer books as well. With respect I am unable to concur with that view since there is no need to enlarge the meaning of the expression exercise books to include examination answer books within that expression inasmuch as an examination answer book is also an exercise book , and all kinds of exercise books being covered by the exemption granted by this entry, that benefit must be given also to examination answer books. The view taken by the Tribunal does not, therefore, call for any interference. Consequently, the revision is dismissed. Since no one has appeared for the other side, no order is made as to costs. Petition dismissed.
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1987 (3) TMI 487 - ALLAHABAD HIGH COURT
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... ... ..... at the matter of purchasing agency will be re-examined by the assessing authority. The remand order can be justified only if something is very necessary for deciding the case but that has not been done and some further investigation is necessary in that behalf. In the instant case, the entire evidence is available on record and the points formulated by the Tribunal to remand the case have not only been examined by the assessing officer but he has recorded clear findings thereon. On the facts and in the circumstances of this case, there is no justification for remand, but the Tribunal ought to have given its own judgment on the basis of the entire material available on the record. The revision is, therefore, allowed and the Tribunal s order dated 21st February, 1986 is set aside. Let a copy of this order be sent to the Tribunal to pass an order under section 11(8) of the Act, 1948 to dispose of the case itself without remanding it to the assessing authority. Petition allowed.
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1987 (3) TMI 486 - ALLAHABAD HIGH COURT
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... ... ..... een verified by the Tribunal. The details set out by the assessee in the letter addressed to the Sales Tax Officer, Sector-6, Kanpur, require verification and Sri Gupta, learned counsel for the assessee, undertakes the responsibility to produce the various assessment orders to support the contention of refund. Therefore, the matter has to be sent back to the Tribunal. The revision is allowed the Tribunal s order dated 8th July, 1985 is set aside the case is sent back to the Tribunal with a direction that it will record a clear finding having perused the various assessment orders, if any, produced by the assessee, whether the amount, details of which have been set out in the copy of the letter, addressed to the Sales Tax Officer, Sector-6, Kanpur, became refundable to the assessee. If it is so, then the Tribunal will record a finding why the adjustment thereof cannot be allowed to the assessee under section 29 of the U.P. Sales Tax Act. No order as to costs. Petition allowed.
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1987 (3) TMI 485 - ORISSA HIGH COURT
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... ... ..... en in the list, could not have been disposed of without prior notice to the learned Standing Counsel. That situation does not exist today and the learned Standing Counsel does not make any grievance on that score. Keeping in view the stand of the petitioner which has been to a great extent accepted by the Commissioner, this would be a most deserving and appropriate case for grant of full stay, and in view of the difference of opinion between the two learned judges, in my opinion, the view which is beneficial to the assessee should be accepted. I would, therefore, agree with the conclusion of Honourable justice R.C. Patnaik and hold that the order of the Commissioner be modified and the entire amount under demand be stayed till the final disposal of the appeal by the Assistant Commissioner. The Assistant Commissioner is directed to dispose of the pending appeal before him within two months from today. This writ application is accordingly disposed of. Writ application allowed.
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1987 (3) TMI 484 - RAJASTHAN HIGH COURT
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... ... ..... for carrying the transmission lines of electric power be treated as an accessory for distribution of electric power, the paint used for painting those electric poles cannot fall within the ambit of an accessory required for distribution of electric power. That function of the pole can be discharged even without the aid of the paint thereon, and, therefore, the paint by itself cannot be such an accessory. Since the aforesaid entry No. 63 is the specific entry relating to paints, and the concessional rate provided by the aforesaid notification is not applicable to it in the present case, the view taken by the Tribunal is contrary to law and must be set aside. Consequently, the revision is allowed and the impugned order of the Board of Revenue is set aside and it is held that the paint in the present case is taxable under the aforesaid entry No. 63, and is, therefore, exigible to sales tax at the rate of 10 per cent instead of 3 per cent. No order as to costs. Petition allowed.
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1987 (3) TMI 483 - RAJASTHAN HIGH COURT
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... ... ..... ot, therefore, apply to the meal served in a thal by the assessee, which falls within the ambit of the aforesaid notification dated 8th March, 1969. This conclusion finds support from the decisions in AIR 1952 SC 335 (para 14) (State of Bombay v. Virkumar) and 1970 25 STC 43 (MP) (Commissioner of Sales Tax, M.P. v. India Coffee Workers Co-operative Society Ltd., Jabalpur). As a result of the above discussion, it follows that the Tribunal was right in first coming to the conclusion that the supply of these items in a thal constituted a meal, but it was not justified in thereafter holding that the constituents had to be taxed separately as individual items and not collectively as a meal in accordance with the aforesaid notification dated 8th March, 1969. Before parting with the case, I must record my appreciation for the assistance rendered by Mr. R.C. Ghiya as amicus curiae. Consequently, the revision is allowed in the aforesaid manner. No order as to costs. Petition allowed.
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1987 (3) TMI 482 - CEGAT, NEW DELHI
Steel castings - Wheel tub assembly - Demand ... ... ... ... ..... he date of the order which by necessity must be in the future. It is difficult to see the basis for the argument that the date of the order of the Assistant Collector should be the date from which recovery of duty should be made. The limitations must be found, if any must be found, only in the law and these are clearly set forth in Section 11A. If a demand show cause notice has been issued within six months from the relevant date as required by law, and if the demand is, after due process of law, confirmed by the proper adjudicating authority, then duty as demanded by the show cause notice is payable. Here also the duty to be paid must be governed only by the date of the show cause notice. The two judgments quoted by the learned counsel for the appellants do not support the contention that the demand for duty can be effected from the date of the appealable order. 6. emsp The appeal is dismissed. The appropriate actions to be taken shall be taken in accordance with this order.
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1987 (3) TMI 481 - SUPREME COURT
Whether any tax is payable on sales of dressed hides purchased by the applicant against form H but he held that the respondent-assessee shall be liable to tax under section 3-AAAA if it purchased dressed hides and skins against form III-A and sold the same in the course of export?
Held that:- If photostat copy of form H under the Central Sales Tax Act is furnished to the vendor it will be accepted by the competent authority and the vendor will not be held liable for payment of sales tax/purchase tax in respect of such transactions subject to the rider that the respondent will be held liable in case the purchases made by him do not satisfy the conditions and tests prescribed by sub-section (3) of section 5 of the Central Sales Tax Act and are not made in the course of export within the meaning of the said provision. So far as the past transactions are concerned the respondent will not be liable provided he satisfies the aforesaid tests and the transactions of last sales made to him are in the course of export within the deeming clause of sub-section (3) of section 5 of the Act.
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1987 (3) TMI 472 - SUPREME COURT
Whether groundnuts falling within the description of "nuts" in the Schedule in Class-I, item No. 4(t), are liable to be taxed under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970, in case the purpose of importer is to extract oil therefrom?
Held that:- Considering all the facts and circumstances as well as considering that nuts excluding betel nuts being one of the specified goods mentioned in the Schedule to the said Act clearly bring within its fold groundnut so groundnut imported into Calcutta metropolitan area is liable to the imposition of entry tax under the said Entry Tax Act. We, therefore, allow this appeal and set aside the judgment and order passed in Appeal from Original Order without any order as to costs. The writ petition giving rise to the appeal will stand dismissed.
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1987 (3) TMI 463 - HIGH COURT OF PATNA
Offences against the act to be cognizable only on complaints by registrar, etc. ... ... ... ... ..... as been taken under section 22A of the Act and so section 22C has no application. Cognizance is taken of the offence and the fact constituting the offence is to be considered and not the section at the time of the trial or framing of the charges. Learned counsel may press this point at the time of trial at the proper stag. It was farther submitted by learned counsel for the petitioners that since four years have elapsed after the passing of the order of cognizance and the directors who live far away from the place of occurrence cannot be informed immediately and they may not be knowing about this case, in these circumstances, the court may be directed to issue a fresh summons to them and when they appear they be granted bail. This appears to be a reasonable submission. The court below shall consider this matter and pass necessary orders in accordance with law. In the result, for the reasons stated above do not find any merit in this application. It is, accordingly, dismissed.
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1987 (3) TMI 462 - HIGH COURT OF ALLAHABAD
Circumstances in which a company may be wound up ... ... ... ... ..... mercial transactions will be applicable. It was not urged and was not disputed that the maximum interest allowed by banks on fixed deposits is 11 and therefore that would be the maximum rate of interest. Whether that would be the maximum rate of interest or not will be a matter for the court determining the question of the rate and quantum of interest, but suffice it to say that the winding-up court cannot investigate into this matter. Unless it is well established that the amount claimed is either agreed upon or admitted or decreed by a competent court, the amount does not become a debt. In view of the above, I hold that the amount claimed as interest has yet to be established as a debt secondly, even if it is a debt, it is bona fide disputed thirdly, the company is not insolvent and fourthly, the company has not mala fide refused to pay the amount claimed. Consequently, the wiading-up petition must fail. In the result, the company petition fails and is dismissed with costs.
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1987 (3) TMI 461 - HIGH COURT OF DELHI
Power to seize documents, etc. ... ... ... ... ..... the passport relative to the year 1985, to the authorities concerned. That is for the authorities to decide. As far as I am concerned, it is sufficient to say that, for the purposes of sections 34 and 38 of the Foreign Exchange Regulation Act, passport No. B-311527 which was issued at Riyadh on March 3, 1986, by the Embassy of India, cannot have any bearing on the offences with which the petitioner is charged in the aforementioned case which is pending. In the circumstances, in my view, the petitioner is entitled to have the aforesaid passport back. As the passport has been filed in the aforesaid court in connection with the aforesaid case, it will be open to the petitioner to make an application to that court for the return of the passport to him. In the circumstances, the instant writ petition succeeds, and I direct that the passport be returned to the petitioner upon proper procedure being adopted by him for the return of the same. Parties are left to bear their own costs.
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1987 (3) TMI 443 - HIGH COURT OF KARNATAKA
Meetings and proceedings - Presumptions to be drawn where minutes duly drawn and signed, Winding up - Circumstances in which a company may be would up
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1987 (3) TMI 442 - HIGH COURT OF DELHI
General provisions with respect to memorandum and articles - Effect of memorandum and articles, Powers of Court to rectify register of members
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1987 (3) TMI 441 - HIGH COURT OF MADRAS
Winding up - Suits stayed on winding-up order ... ... ... ... ..... ct, then the corresponding article in the Limitation Act will have to be applied, and if no other specific article is applicable, the residuary article 137 would have to be applied. In this case, since the subject-matter of the claim could have been the subject-matter of a suit, the relevant article applicable is article 18 under which a period of three years is provided and it is to be calculated with reference to the date when the work is done . As already stated, the work was done on January 8, 1979. The application was filed on December 4, 1984. One year, four months and twenty-two days will have to be excluded. That means, a period of 4 years, 4 months and 22 days is available and even if that period is taken into account, the application should have been filed on May 30, 1983. The application filed on December 4, 1984, was clearly, therefore, out of time. The company application is accordingly dismissed. However, the costs of the application will come out of the estate.
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1987 (3) TMI 419 - HIGH COURT OF PUNJAB AND HARYANA
Winding up - Suits stayed on winding-up order ... ... ... ... ..... reby, the two defendants have filed two separate Civil Revisions Nos. 2066 of 1986 and 2885 of 1986 which shall be disposed of by this order. Learned counsel for the petitioner has challenged the impugned order on the ground that the goods were supplied to the company and as no suit would be competent without the leave of the company judge, the suit was liable to be stayed. The contention is wholly misconceived. The fact that the defendants would not be liable for the payment of the amount if the goods were supplied to the company, is not a matter to be considered at this stage. If ultimately it is found that the defendants are not liable, the suit would be dismissed but that would be no ground to stay the suit under section 446 of the Companies Act. The application was, therefore, wholly misconceived and rightly dismissed. The revision is accordingly dismissed. No order as to costs. The parties through their counsel are directed to appear in the trial court on April 8, 1987.
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1987 (3) TMI 418 - HIGH COURT OF DELHI
Company - Incorporation of ... ... ... ... ..... rporation to avoid compliance with the court s order. The respondents were guilty of flagrant disobedience of the orders of the court. It was a contempt of heinous character. For such contempt, the sentence of fine, in my view, would not meet the ends of justice. I intended to impose a severe punishment but keeping in view the fact that the respondents were women and that Smt. Kanwaljit Kaur Bhasin is stated to be suffering from diabetes, hypertension and angina and Smt. Kamleen Bhasin has two children aged 3 and 7 years old, their detention in civil prison for a period of 15 days, in my opinion, would meet the ends of justice. I, consequently, accept the petitions and direct the respondents to be detained in civil prison for 15 days. The petitioner is directed to deposit Rs. 3,000 in account for meeting their expenses within a week. On the deposit of the said amount, warrants for their arrest for the purpose of their detention in the civil prison would immediately be issued.
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1987 (3) TMI 417 - HIGH COURT OF PUNJAB AND HARYANA
Appointment of directors and proportion of those who are to retire by rotation ... ... ... ... ..... pointed is concerned, this provision has nothing to do with it. Under subsection (1) of the said section, two-thirds of the total number of the directors retire in rotation in the case of a public company or a private company which is a subsidiary of a public company. There is no provision for retirement of any director periodically of a company, which is neither a public company nor a private company which is a subsidiary of a public company. Their retirement entirely depends on the provisions of the articles of association of the company. As no fixed period has been provided for the retirement of directors in the articles of association of the present company, a director appointed is entitled to continue till he is removed in accordance with the provisions of section 284. The petitioners, therefore, still continue to be directors and, accordingly, the respondents are directed not to interfere with their right to function as such till they are removed in accordance with law.
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1987 (3) TMI 416 - HIGH COURT OF DELHI
Powers of court to grant relief in certain cases ... ... ... ... ..... to use the process of the court to perpetuate their defaults. I have already mentioned above as to how the benefits have been availed of under the provisions of sections 80C and 140A of the Income-tax Act without depositing provident fund dues and the income-tax (tax deducted at source) and not only that, refund has been claimed from the Government for excess deposit of tax when admittedly no tax (tax deduction at source) was deposited. I would, therefore, relieve the petitioners, Rooplal Choganlal Sohani, V. Sagar and R. K. Talwar (petitioners Nos. 6, 7 and 8 respectively), of any liability that they might have to incur in respect of the defaults under the Provident Funds Act, Employees State Insurance Act and the Income-tax Act as mentioned in the petition, and as regards the other petitioners, the petition is dismissed with costs. Counsel s fee Rs. 1,000 each for the Regional Provident Fund Commissioner, Employees State Insurance Corporation and the Income-tax Department.
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1987 (3) TMI 415 - HIGH COURT OF RAJASTHAN
Circumstances in which a company may be wound up ... ... ... ... ..... ading of the written statement, which is supported by an affidavit, and the documents on record would reveal that the delay has been reasonably explained and there are fair prospects that the company is likely to commence its business in future. The company has every intention to run its business. In such circumstances, I am of the opinion that there is no merit in this petition filed by the Registrar of Companies on both the grounds. It appears that the petition has been filed in hot haste and on frivolous complaints filed by some interested persons, which is evident from the fact itself that the names of the complainants have not been disclosed by the Registrar nor the complaints in original filed. In the premises aforesaid, I am of the opinion that the discretionary power under section 433 of the Act cannot be exercised for passing an order for winding up of the respondent company. Thus, there is no merit in the petition and the same is dismissed with no order as to costs.
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