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Case Laws
Showing 41 to 60 of 227 Records
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1995 (5) TMI 255 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... Supreme Court. The learned counsel appearing for the respondents have not been in a position to show us any other judgment to the contrary. Otherwise also the view taken by the Tribunal appears to be unreasonable besides being against the public policy. No person can be deprived of his right merely on the ground of technicalities. As the judgment of the Supreme Court is a law settled for the country, no citizen could be deprived of its benefits. The judgment impugned in the writ petition is, therefore, held to be against the provisions of law and is liable to be set aside. In the result, the writ petition is allowed by setting aside the order impugned and remanding the case back to the Sales Tax Appellate Tribunal with a direction to pass afresh appropriate orders in accordance with the provisions of law and the judgments of the Supreme Court referred to and relied upon by the petitioner. Appropriate orders shall be passed after notice to the parties. Writ petition allowed.
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1995 (5) TMI 254 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... by law, because rule 94 of the Bengal Sales Tax Rules, 1941 does not lay down that non-payment of assessed tax is a ground for refusal of blank permits. Mr. S. Chakraborty, learned advocate for the applicant refers us to rule 94 and submits that blank permits cannot be refused on this ground. Mr. M.C. Mukhopadhyay, learned State Representative for the respondents does not oppose his contention. We are also of the opinion that non-payment of assessed tax even on the basis of the commitment made by letter dated January 16, 1994, is no ground for refusal of blank permits in form XXXB. Accordingly, the main application is finally disposed of. Respondent No. 1, is directed to issue necessary blank permits forthwith and not later than May 15, 1995, according to law on the basis of the applicant s petition dated April 21, 1995, for such blank permits which was kept pending under orders of respondents Nos. 1 and 2 dated April 26, 1995. No order is made for cost. Application allowed.
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1995 (5) TMI 253 - MADRAS HIGH COURT
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... ... ..... ent and after obtaining the particulars from the branch offices, revised return was filed and the tax due thereon was also paid before the assessment was completed. The facts on record would go to show that the assessee filed the returns in time, but the returns were incomplete and incorrect. Therefore, if at all penalty is exigible, penalty can be levied only under section 12(5)(iii) of the Act. In the present case, penalty under section 12(5)(ii) of the Act for the delay in filing the returns, is not possible. Inasmuch as the revised returns was filed and the difference of tax due thereon was also paid before completing the assessment, the penalty under section 12(5)(iii) of the Act is also not possible. In that view of the matter, we consider that there is no infirmity in the order passed by the Tribunal in cancelling the penalty levied by the authorities below under section 12(5)(ii) of the Act. 7.. In the result, this revision is dismissed. No costs. Petition dismissed.
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1995 (5) TMI 252 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... on made by Mr. A. Chakraborty, learned advocate for the applicant No. 1, we reject the prayer for refund for all taxes already paid up to this day. Respondents are also directed not to make any demand for further tax on the sales of aforesaid finished goods made by the applicant No. 1 commencing from the period for which tax has not been paid. The question of issue of declaration forms to applicant No. 1 will be accordingly guided by this judgment with effect from the period for which no tax has been paid by applicant No. 1. Respondent No. 1 is further directed to issue declaration forms to applicant No. 1 within 24 hours of making application therefor. Thus, the main application is disposed of without any order for costs. Mr. M.C. Mukhopadhyay, learned State Representative, makes a prayer for stay of this judgment and it is opposed by Mr. A.K. Chakraborty, learned advocate for the applicant No. 1. After hearing both sides, we reject the prayer for stay. Application allowed.
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1995 (5) TMI 251 - RAJASTHAN HIGH COURT
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... ... ..... relief of refund to the respondent-dealer had no jurisdiction to grant it. It has been contended on behalf of the appellant-department that only CTO is entitled to grant the relief of refund to unregistered dealer. We have already come to the conclusion that the terms assessing authority or the CTO are inclusive of the term ACTO . In the circular (annexure 1) dated August 4, 1994, it has been made clear by the Commissioner, Commercial Taxes Department, that refunds can only be granted by the CTOs of the concerned circles and not by the ACTOs. The learned single Judge has also come to the conclusion that the term CTO or the assessing authority is inclusive of the ACTO and, therefore, the circular (annexure 1) dated August 4, 1994 being violative of the provisions of the Act and the Rules deserves to be quashed. In view of the discussion made hereinabove, we are firmly of the view that these two appeals have no force and they are hereby dismissed summarily. Appeals dismissed.
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1995 (5) TMI 250 - GAUHATI HIGH COURT
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... ... ..... hat Dr. Todi produced before me a letter dated February 1, 1995, written by the Commissioner of Taxes, Assam, Guwahati. 12.. In that view of the matter, I could not peruse the record and Dr. Todi was not in a position to produce the same. At this stage Dr. Saraf places reliances in (1994) 1 GLR 356 (Rabindra Nath Chetia v. Union of India) wherein this Court pointed out that when certain statements are made in the affidavit to be true to the information derived from the record and in support of the claim if records are not produced the affidavit filed cannot be deemed to be affidavit in the eye of law. It is further stated in that judgment that in the absence of proper verification, affidavit cannot be accepted as evidence. But from the facts and circumstances of the case, it will be seen that records were there but the records are missing at present in the office of the Government Advocate (Assam). 13.. Accordingly writ application is dismissed. No costs. Petition dismissed.
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1995 (5) TMI 249 - GAUHATI HIGH COURT
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... ... ..... s that the registration under section 7(1) of the Central Sales Tax Act is nothing but a proceeding in connection with the assessment of taxes and as such registration must be deemed to be a part and parcel of the proceeding of the assessment and in that view of the matter he submits that the authority can exercise the power under section 31(1) by passing the order of registration by taking cue from section 9(2) of the Central Sales Tax Act. This submission of Dr. Todi cannot be accepted in view of the law as amended and stated above. Dr. Todi in support of this submission relied on two decisions but those two decisions are not relevant for the purpose of this case. 15.. After hearing learned counsel of both the parties and on perusal of the materials on record I allow this writ application and quash the notice dated November 29, 1990, annexure II and order dated May 29, 1991, annexure IV to the writ application. I leave the parties to bear their own costs. Petition allowed.
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1995 (5) TMI 248 - ORISSA HIGH COURT
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... ... ..... s not revive a notice which has already been rescinded. Mr. Paikray s entire argument is based upon the fact that the notification of 1966 having been held to be intra vires by the Full Bench decision, the assessee is not liable to pay any Central sales tax. But this argument cannot be sustained, since, in our opinion, the notification itself having been rescinded by the State Government does not ipso facto get revived by virtue of the Full Bench decision of this Court in Kamal Kumar Agarwal s case 1980 46 STC 384 (1980) 50 CLT 210. That apart, we see no justification to reframe this question and answer the same when the matter has not been agitated in the forums below. In the ultimate analysis, therefore, the question posed by the Tribunal is answered against the assessee and we hold that the Tribunal was justified in holding that the transaction of the dealer constituted inter-State sale. The reference application is disposed of accordingly. G.B. PATNAIK, Ag. C.J.-I agree.
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1995 (5) TMI 247 - SUPREME COURT
Whether the appellant is justified in law in restricting the term policy only to the specified class, namely, salaried persons in Government, quasi-Government or reputed commercial firms?
Held that:- No hesitation to hold that in issuing a general life insurance policy of any type, public element is inherent in prescription of terms and conditions therein. The appellants or any person or authority in the field of insurance owe a public duty to evolve their policies subject to such reasonable, just and fair terms and conditions accessible to all the segments of the society for insuring the lives of eligible persons. The eligibility conditions must be conformable to the Preamble, fundamental rights and the directive principles of the Constitution. The term policy under Table 58 is declared to be accessible and beneficial to the large segments of the Indian society. The rates of premium must also be reasonable and accessible. Accordingly, we hold that the declaration given by the High Court is not vitiated by any manifest error of law warranting interference. It may be made clear that with a view to make the policy viable and easily available to the general public, it may be open to the appellants to revise the premium in the light of the law declared in this judgment but it must not be arbitrary, unjust, excessive and oppressive. Both the appeals are accordingly dismissed but in the circumstances parties are directed to bear their own costs.
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1995 (5) TMI 246 - SUPREME COURT
Whether by virtue of the provisions of the Industrial Disputes Act read with the Standing Orders aforesaid, the Civil Court's jurisdiction to take cognizance of such suits is barred?
Held that:- The suits filed by the respondents in these appeals were not maintainable. Where the dispute arises from general law of contract, i.e., where reliefs are claimed on the basis of the general law of contract, a suit filed in civil court cannot be said to be not maintainable, even though such a dispute may also constitute an "industrial dispute" within the meaning of Section 2(k) or Section 2-A of the Industrial Disputes Act, 1947.
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1995 (5) TMI 245 - SUPREME COURT
Whether Rule 5 inserted in Order XV C.P.C. by the U.P. Civil Laws (Amendment) Act, 1972 and substituted by new Rule 5 of the U.P. Civil Laws (Reforms and Amendment) act, 1976 is consistent with the provisions of the Principal Act as amended by the Central Civil Procedure Code (Amendment) Act, 1976 and stands repealed?
Whether Section 97(1) and (3) and of the Central Civil Procedure Code (Amendment) Act, 1976 are retrospective and the orders passed before 1.2.1977 striking off the defence for non- compliance of Rule 5 are to be set aside?
Held that:- Appeal dismissed. Sec 97(3) itself has affected the vested right and given retrospective operation to the pending proceedings, apart from applicability of the law from that date. Order 5 Rule 15 is still a valid law, retrospectively operates and applies to the pending proceedings instituted prior to the State Act 57/76 and the Central Act have come into force.
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1995 (5) TMI 244 - CEGAT, NEW DELHI
Cenvat/Modvat ... ... ... ... ..... epartment rsquo s own understanding as reflected in a clarification given by the Ministry of Finance, Deptt. of Revenue Circular No. 33/33/94-CX 8, dated 4-5-94 in which it is stated that in situations where more than one intermediate product arises during the course of manufacture of a final product in a factory and such intermediate products are exempted under Notification 217/86, credit taken on inputs is permitted, provided such intermediate products are those as contained in the table to the Notification 217/86. Ld. Counsel pointed out in the present case that this requirement is admittedly satisfied. We have heard ld. D.R., Shri J.P. Singh. We find a lot of force in the submissions made by the ld. Counsel which are accepted. Both the grounds on which duty has been demanded on mill wrapper used in making reel core on which paper is wound, have been over ruled by the Supreme Court, and by the High Court. The impugned order is, therefore, set aside, and the appeal allowed.
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1995 (5) TMI 243 - CEGAT, NEW DELHI
Cutting machine - Valuation - Enhancement of value ... ... ... ... ..... partment ought to have taken the actual price as shown in the invoice and they could not have taken into account the import value for the purpose of debiting the licence. However, the department would not allow the said judgment. In my view, the department rsquo s action in this behalf is expressly contrary to the law as laid down by this Court in the said judgment. Therefore, on that count also the department has clearly defaulted. rdquo We also find that this case was decided in 1987 and the benefit of this judgment was not available to the lower authorities. Having regard to this fact we consider it necessary to remand the case to the Collector Customs (Appeals) with the direction that he will examine the facts in the instant case in the light of the decision of the Hon rsquo ble Bombay High Court and proceed in the matter in accordance with the law after giving an opportunity to the appellants to be heard. 11. emsp In the light of above findings the appeal is disposed of.
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1995 (5) TMI 242 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... arned DR relied on the ruling rendered in the case of Bajaj Auto Ltd. v. Collector of Customs, Bombay as reported in 1988 (33) E.L.T. 367. This case is distinguishable, as the item was connecting Rod Forging and Cross Forging, which was found to have acquired the characteristic of a finished article, and it had been acquired precise shape and had been forged to specific dimensions and hence Rule 2(a) had been applied. In the present case, the Learned Collector (Appeals) on examination of the product, has rightly held that the item requires to undergo 25 processes and it does not have the characteristic of a finished product. Hence, Rule 2(a) of Interpretative Rule, is not applicable. This matter has been gone into in great detail in Shivaji Works Ltd. v. Collector of Central Excise, 1994 (69) E.L.T. 674, Aravali Forging and Others v. Collector of Central Excise - 1994 (70) E.L.T. 693, which ratio applies to this case. There is no merit in this appeal and hence it is rejected.
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1995 (5) TMI 235 - SUPREME COURT
Whether the blended yarn in which polypropylene fibre predominates was or was not entitled to benefit under Central Excise Notification No. 322/77-CE, dated December 1, 1977?
Held that:- Appeal dismissed. It is for the assessee to establish that the goods manufactured by him come within the ambit of the exemption notification. Since it is a case of exemption from duty, there is no question of any liberal construction to extend the term and the scope of the exemption notification. Such exemption notification must be strictly construed and the assessee should bring himself squarely within the ambit of the notification. No extended meaning can be given to the exempted item to enlarge the scope of exemption granted by the notification.
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1995 (5) TMI 230 - HIGH COURT OF PUNJAB AND HARYANA
Winding up – Statement of affairs to be made to official liquidator ... ... ... ... ..... e letters were written prior to the winding up of the company and even before the winding up petition was filed in this court. Therefore, there could be no reason for the accused to have written about his resignation to the Registrar of Companies unless he had actually resigned. It is true that the originals of these letters were not on the record that was summoned from the official in the court. The witness who brought the record categorically stated that there were two other files C and D relating to the correspondence of the company which he had not brought. It is possible that the originals of these documents are on those files but be that as it may, it is quite safe to conclude from the letters exhibits DW-5/1 and DW-5/2 written by the accused in the ordinary course that he had resigned. In the result, I must hold that the prosecution has failed to prove that the accused have committed a default without any reasonable excuse. Both the accused, therefore, stand acquitted.
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1995 (5) TMI 229 - HIGH COURT OF MADRAS
Annual general meeting, Issue of further capital, ... ... ... ... ..... i. There is considerable weight for this argument of the learned advocate. For these reasons, I am of opinion that all the three Resolutions passed by the majority of shareholders have to be approved and permission has to be granted to implement them. In that view, the applications are ordered as follows 39. O.A. No. 436/1995 in C.S. No. 1132/1994,0.A. No. 435/1995 in C.S. No. 1128/1994 and O.A. No. 220/1995 in C.S. No. 1128/1994 filed by the respective plaintiffs for injunction, are dismissed. A. Nos. 7151/1994 for direction to implement the Resolution Nos. 10 and 11, A. No. 1628/1995 for direction to implement the Resolution No. 12, in C.S. No. 1128/1994 are allowed. So also, A. No. 7153/1994 and A. No. 1631/1995 in C.S. No. 1132/1994 for direction to implement Resolution Nos. 10,11 and 12, are allowed as prayed for. A. No. 1312/1995 in C.S. No. 1128/1994 for a direction to the respondents to keep the money collected for beer project in a separate account is also dismissed.
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1995 (5) TMI 217 - HIGH COURT OF DELHI
Amalgamation of companies ... ... ... ... ..... 10. As already referred to, the scheme of amalgamation of the transferor-company with the transferee-company has been approved by the share-holders and creditors of both the companies and both the OL and the Regional Director, Northern Region, Company Law Board, both have not found any objection to the scheme of amalgamation being approved. Considering all the facts, I am clearly of the view that a case is made out for sanction of the scheme of amalgamation. 11. Keeping in view all these facts, I sanction the scheme of amalgamation and declare that the same shall be binding on all the shareholders and creditors of the transferee-company and all the shareholders and credi- tors of the transferor-companies and all the assets, liabilities and reserves of the transferor-companies shall vest in the transferee-company. 12. The Registry shall draw up a formal order in accordance with law. Copy of the formal order be filed with the Registrar of Companies within 30 days of this order.
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1995 (5) TMI 216 - HIGH COURT OF DELHI
Amalgamation ... ... ... ... ..... hern Region, Company Law Board, both have not found any objection to the scheme of amalgamation being approved. Considering all the facts, I am clearly of the view that a case is made out for sanction of the scheme of amalgamation. 7. Keeping in view all these facts, I sanction the scheme of amalgamation annexed to the petition as Exhibit-C and declare that the same shall be binding on all the shareholders of the transferee-company and all the shareholders of the transferor-company and all the assets, liabilities and reserves of the transferor company shall vest in the transferee-company. The Registry shall draw up/issue a formal order in accordance with law. Copy of the formal order be filed with the Registrar of Companies within 30 days of this order. It is further directed that the parties to the said scheme of amalgamation sanctioned herein or any other person or persons interested therein shall be at liberty to apply to this Court for any direction that may be necessary.
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1995 (5) TMI 215 - NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION
Deficiency in service ... ... ... ... ..... grossly negligent in issuing the cheque in the name of Shri Godse contrary to the mode of payment provided as also to the payment to him in cash. The acceptance of the cheque drawn in favour of Shri Godse and the receipt of cash of Rs. 2,000 is wrongful act of Shri Godse and beyond the scope of limited authority conferred on him and for the consequential loss to the complainant arising therefrom, the liability will be only of the Agent and not of the UTI, the principal. There is no vicarious liability on the facts and circumstances of the case of the UTI. There is, thus, no deficiency in service by the UTI with the result that the District Forum as well as the State Commission had no jurisdiction to grant the reliefs against the UTI. The revision petition is accepted and the orders of the State Commission and the District Forum are modified to the extent that the complaint against the UTI would stand dismissed leaving the parties to bear their own costs. Complaint dismissed.
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