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Case Laws
Showing 41 to 60 of 268 Records
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1989 (8) TMI 338 - MADHYA PRADESH HIGH COURT
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... ... ..... ion 43(1) of the Act. We respectfully agree with that decision. 6.. For all these reasons, our answer to question No. 1 referred to this Court by the Board is that by cutting of chindies of the compressed woollen felt into different shapes and sizes, no new commercial commodity different from the compressed woollen felts is produced and that these cuttings would not cease to be cloth in terms of entry 6 of Schedule I to the Act if the cuttings are of such felt as would constitute cloth in the light of the decision of the Supreme Court in 1986 61 STC 318 (Filterco v. Commissioner of Sales Tax). Our answer to question No. 2 referred to by the Board is that the Board was not justified in holding that the penalty imposed on the assessees under section 43(1) of the M.P. General Sales Tax Act, 1958, was legal and proper. 7.. References answered accordingly. In the circumstances of the case, parties shall bear their own costs of these references. Reference answered in the negative.
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1989 (8) TMI 337 - SUPREME COURT
Conviction and sentence of partners in default - Held that:- Appeal allowed. It is impossible to hold that when the offence was committed all the partners were conducting the business of the firm. However, Lajpat Rai accused No. 3 cannot escape the liability. The material on record indicates that he was conducting the business of the firm and in fact, he has signed the statement Ex. P. 8 on behalf of the firm. His conviction cannot therefore be disturbed. But the conviction of other partners is absolutely uncalled for.
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1989 (8) TMI 336 - WEST BENGAL TAXATION TRIBUNAL]
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... ... ..... lowing the Revenue to retain such copies. We are going to make an order accordingly. 11.. In the result, the application succeeds in part but without costs. The order dated January 30, 1989, sanctioning retention of the seized books of account and documents up to January 31, 1990 is quashed and set aside. The respondents shall, within a fortnight, return the seized books of account and documents to the applicant-firm. The respondents may prepare at their own cost xerox copies thereof within a fortnight before returning the same to the applicant-firm and retain such xerox copies after having them certified by the applicant-firm. Other prayers of the applicants are refused. The respondents will be entitled to continue their investigation in regard to the seized books of account and documents and to take any other action in accordance with law. Interim orders are vacated. B.C. CHAKRABARTI (Chairman).-I agree. P.C. BANERJI (Technical Member).-I agree. Application partly allowed.
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1989 (8) TMI 335 - ORISSA HIGH COURT
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... ... ..... ication of the principle, the facts of a particular case and the interpretation of different documents which come to light form the basis. 8.. By the above discussion we make it clear that though we intended to dispose of the writ petitions at the stage of admission on merits assuming that the facts were undisputed, we have not been able to do so because, ultimately we have found that the decision on facts should be left to the fact finding appellate authorities, namely, the Assistant Commissioner of Sales Tax and the Sales Tax Tribunal. The petitioner should, therefore, approach the first appellate authority by filing appeals which, however, by now are barred by limitation. While preferring the appeals, the petitioners should apply for condonation of limitation and the appellate authority shall condone limitation and accept the appeals for hearing. 9.. Subject to the observations made above, the writ petitions are dismissed. SMT. A.K. PADHI, J.-I agree. Petitions dismissed.
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1989 (8) TMI 334 - MADHYA PRADESH HIGH COURT
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... ... ..... r the assessee has cited a decision of this Court on similar facts in Delhi Cloth and General Mills Co. Ltd. v. Commissioner of Sales Tax, M.P. 1973 32 STC 93 1973 MPLJ 683 in support of his contention that the assessee had no intention to deceive the department on the facts and circumstances of this case and he cannot be said to have deliberately concealed his turnover or furnished false return so as to become liable for penalty under section 43(1) of the Act as it existed in the year 1961. 8.. In view of the discussion aforesaid, we are clearly of the opinion that the assessee was not liable to penalty under section 43(l) of the Act and the Tribunal was not justified in holding that penalty imposed on him was proper when the assessment period involved was 1961. 9.. Accordingly, our answer to the question referred to this Court by the Tribunal is in the negative and in favour of the assessee. There shall, however, be no order as to costs. Reference answered in the negative.
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1989 (8) TMI 333 - KERALA HIGH COURT
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... ... ..... of a complex tax question. That aspect of the matter should have occurred to the Board which has a tradition of expertise in such matters. The Board should have addressed itself to the history of the legislation and the scientific information in relation to the articles. The ill-informed and incorrect view of the Board was approved by the Government without adequate independent scrutiny. The resultant order, exhibit P15, is consequently unsustainable. 24.. The question does not have much relevance for later years, in view of the amendment effected by the Finance Act of 1987, effective from July 1, 1987, when tapes and cassettes for electronic equipments have been brought within the purview of entry 191. 25.. It will then follow that the item will have to be taxed only as an unclassified item. The writ petition is accordingly allowed as indicated above. I do not make any order as to costs, though the assessee had been subjected to sufficient harassment. Writ petition allowed.
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1989 (8) TMI 332 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... he BFST Act, 1941, we had occasion to dispose of the same by directing that interest was payable with effect from a certain date, namely, the date of amendment introducing the provisions of section 10B RN-290(T) of 1989 with RN-47(T) of 1989, RN-146(T) of 1989 with RN-368(T) of 1989, RN-177(T) of 1989, RN-132(T) of 1989, RN-180(T) of 1989, RN-151(T) of 1989, RN-158(T) of 1989, RN-157(T) of 1989, RN-176(T) of 1989, RN-349(T) of 1989, RN-350(T) of 1989 . In the premises, we find no substance in the writ petition which has been renumbered on transfer to this Tribunal as RN-384(T) of 1989. It will bear repetition that RN-333(T) of 1989 arose out of an application for extension of interim order which has already been disposed of by our earlier order dated June 2, 1989. The present case arising out of the writ application is accordingly dismissed on contest but without any costs. P.C. BANERJI (Technical Member).-I agree. L. N. RAY (Judicial Member).-I agree. Application dismissed.
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1989 (8) TMI 331 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... with the provision of section 39 of the Act. If on an appeal filed by the assessee, the Tribunal could not enhance the tax in accordance with the provisions of section 39 of the 1963 Act, the Deputy Excise and Taxation Commissioner also could not, on the appeal of the assessee-appellant, and in the absence of any appeal or revision by the department, set aside the orders of the Assessing Authority relating to exemptions granted and remand the case for fresh decision thereof. In the result, we hold that the appellate authority was not competent to go into the matters which were not raised in appeal and direct the examination of fresh issues by the Assessing Authority on the appeal filed by the assessee. It is not necessary for us to construe the provisions of section 40 of the Act and to define the scope of the revisional jurisdiction of the Commissioner in these proceedings. The answer to the question referred is in the negative. No costs. Reference answered in the negative.
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1989 (8) TMI 330 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... eep the goods under seizure. The authority to release in such circumstances is implicit. 46.. Such being our conclusions, we feel that the cases ought to be allowed and they are accordingly allowed. The cases be remitted back to the prescribed authorities concerned for a fresh adjudication after giving a reasonable opportunity to the applicants of being heard. Thereupon the prescribed authority shall pass appropriate orders in the light of the observations made above. Such orders should be passed at an early date and if not impossible, within a period of two months. The notice issued in form VII-I under section 7(2) should, henceforth, be issued in the altered form suggested by us in the body of the judgment. 47.. All interim orders are vacated. The bank guarantee be released and the money deposited with the solicitor be also returned. 48.. Parties shall bear their own costs. P.C. BANERJI (Technical Member).-I agree. L.N. RAY (Judicial Member).-I agree. Applications allowed.
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1989 (8) TMI 329 - KERALA HIGH COURT
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... ... ..... ilfully attempted to evade tax by filing false declarations and if in such a case the assessing authority cancelled the registration, it can certainly afford good and sufficient reason for cancellation of the registration certificate. The Sales Tax Appellate Tribunal was in error in distinguishing the judgment of this Court in Natarajan Chettiar s case 1988 69 STC 153, by referring to a few isolated passages out of context and even without endeavouring to understand the ratio of the decision. This is also a clear legal error. This error has led to a wrong approach to the entire question and the resultant conclusion. 11.. For the above reasons, we set aside the common order of the Appellate Tribunal dated 26th September, 1988, in T.A. Nos. 436 and 437 of 1988 and remit the matter to the Sales Tax Appellate Tribunal for a fresh consideration in accordance with law and in the light of the observations contained hereinabove. The tax revision cases are allowed. Petitions allowed.
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1989 (8) TMI 328 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... the applicant for renewal of eligibility certificate for the period from 9th November, 1982, to 8th November, 1983, and the order dated 20th May, 1989, passed by the Additional Commissioner, Commercial Taxes confirming the aforesaid order of the Assistant Commissioner are hereby set aside. The matter is sent back on remand to the Assistant Commissioner, Chowringhee Circle, for fresh disposal of the applicant s petition for renewal of eligibility certificate for the period from 9th November, 1982, to 8th November, 1983, in accordance with the observations made in this order, by excluding the cost of generator and electrical installation from the investment on plant and machinery. The Assistant Commissioner shall dispose of the said application within 3 months after giving the applicant a reasonable opportunity of being heard. Thus the main application and the application for interim order are disposed of. There will be no order for costs. Applications disposed of accordingly.
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1989 (8) TMI 327 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... strips (in which the applicants are interested), the respondents shall not levy or collect purchase tax in respect of such goods on the strength of the provisions of sections 4(6)(ii) and 5(6)(b) of the BFST Act, 1941, as amended from time to time. All completed assessments of the applicantcompany commencing from the year ending on 31st December, 1981, shall be revised in terms of this judgment within three months. All pending assessments of the applicant-company shall be made in due course according to this judgment. Excess tax paid or realised shall be either adjusted against unrecovered or unpaid taxes or shall be refunded within six months from the date. Interim orders shall stand vacated. We make no order as to costs. Prayers (a) to (d) and (f) in the writ petition are thus allowed in the above terms and to the above extent. The bank guarantee be released to the applicants within two weeks. B.C. CHAKRABARTI (Chairman).-I agree. P.C. BANERJI (Technical Member).-I agree.
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1989 (8) TMI 326 - GUJARAT HIGH COURT
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... ... ..... ble to the petitioners aforesaid concern. The appeal accordingly stands allowed. There will be no order as to costs. At the time of pronouncement of judgment in open court, Mr. Zaveri for the appellants pointed out to us attachment notice under section 200 of the Land Revenue Code, dated 29th July, 1989, which is served on the appellant-company. He submitted that the said notice is also pursuant to the earlier stand of the respondents that benefit of pioneer unit is not available to the appellants concern. As we have already held in this judgment that the respondents will have to give benefit of para 7 of the resolution at annexure C to the appellants unit and to work out this benefit, the said attachment notice will not survive. Respondents will have to reconsider the entire matter in the light of the present judgment and then proceed further in accordance with law. Writ of this order to be sent to the Commissioner of Sales Tax for his information forthwith. Appeal allowed.
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1989 (8) TMI 325 - MADHYA PRADESH HIGH COURT
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... ... ..... ks was liable to purchase tax. 12.. As regards question No. (iii), it is not seriously disputed that the Tribunal was justified on the facts and in the circumstances of the case in referring the point regarding purchase tax on building materials used for repairs, renewal and maintenance of the buildings, to the Division Bench. The course adopted by the learned Tribunal in referring the point to a Division Bench appears justified in the circumstances of the case under rule 4 framed under section 9 of the M.P. Land Revenue Code. This question, therefore, must be answered in the affirmative and against the assessee. 13.. In view of the discussion aforesaid, out of the three questions referred to this Court by the Tribunal, we answer question No. (i) and question No. (ii) in the negative and in favour of the assessee and question No. (iii) in the affirmative and against the assessee. There shall, however, be no order as to costs of this reference. Reference answered accordingly.
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1989 (8) TMI 324 - KERALA HIGH COURT
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... ... ..... ashing powder means a powder of washing (as a soap powder or a powder containing a synthetic detergent and alkaline builder) . 5.. On a review of the dictionary meaning, it is fairly clear that when the words detergent powder are used in entry 82 of the First Schedule to the Act, all that is meant is it is a powder, which cleanses or is used for washing purposes . In substance, it is a powder used for removing dirt, etc., other than a soap for washing purposes. In that perspective, we have no doubt that Nirma the washing powder will be taken in by the relevant entry 82 of the First Schedule to the Act. The fact that the goods are marketed by stating that it is a washing powder cannot determine the real nature of the goods. The commodity, washing powder is really, and in substance, a detergent . The Appellate Tribunal was justified in holding so. 6.. We see no merit in these two revisions. They are dismissed. There shall, however, be no order as to costs. Petitions dismissed.
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1989 (8) TMI 323 - ANDHRA PRADESH HIGH COURT
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... ... ..... to be administered according to laws made by the legislature. The compelling necessity for making these observations is that without a proper realisation of the object and purpose of the provision which seeks to save the inherent powers of the High Court to do justice between the State and its subjects it would be impossible to appreciate the width and contours of that salient jurisdiction. In M.B.A. Khan v. S.S. Ahmed 1973 (1) APLJ 205, a Division Bench of this Court also held that the High Court is not only empowered but has also a statutory duty and obligation to invoke its inherent jurisdiction and prevent fallacious and spiteful criminal prosecutions for actions of civil nature, as continuation of such proceedings would amount to abuse of the process of the court. Having regard to the aforesaid decisions and taking into consideration the facts and circumstances of the present case, I quash the impugned proceedings. The petition is accordingly allowed. Petition allowed.
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1989 (8) TMI 322 - ORISSA HIGH COURT
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... ... ..... s were of 28th May, 1966 and the certificate case against the petitioner was started in the year 1978. The Revenue has not filed any counter-affidavit against the pleadings of the petitioner that the amounts as per the assessment order are being attempted to be collected through certificate proceeding and hence this case has to be decided on the pleadings as made by the petitioner. Besides, the question raised by the petitioner is a pure question of law and the conclusion as reached is wholly based upon the facts as disclosed in the very orders of assessment and hence we do not see any reason to allow either the assessment orders or the certificate proceedings to continue to stand. 5.. In the result, the writ petition is allowed with costs. The assessment orders in annexures-3/h to 3/j and the certificate proceedings against the petitioner as also the appellate order in annexure-2 are quashed. Hearing fee is assessed at Rs. 400. A. PASAYAT, J.-I agree. Writ petition allowed.
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1989 (8) TMI 321 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... ut of the order of the Tribunal. Therefore, it cannot be held that at the hearing of a reference pursuant to an order calling upon the Tribunal to state a case, the High Court must proceed to answer the question without considering whether it arises out of the order of the Tribunal, whether it is a question of law, or whether it is academic, unnecessary or irrelevant. Similarly, question No. 3 referred by the Tribunal whether the Tribunal was justified in coming to the conclusion that it was a case of inter-State sale in the facts and circumstances of the case, even though the stock position statement was on record of the case, does not call for any opinion of this Court, as this question does not arise out of the order of the Tribunal. Suffice it to note here that the statement of stock register in the face of non-production of the register itself appears to have been altogether ignored by the Tribunal. The questions are answered accordingly. Reference answered accordingly.
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1989 (8) TMI 320 - ORISSA HIGH COURT
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... ... ..... n production of such evidence, the assessing officer shall give credit therefor against the tax demand raised. To avoid further delay, we direct that each of the petitioners shall appear before the assessing officer on 29th August, 1989, with proof of payment of tax. Opposite party No. 2 shall take up the matter that day or on some other day, if the circumstances so warrant. If the petitioners, however, fail to adduce evidence as directed or produce insufficient evidence, it shall be open to the assessing officer to refuse adjustment of the amount in respect of which no evidence is produced, or insufficient evidence is produced. 12.. In the result, the orders of assessment vide annexures 1 and 1-A are quashed in each of the cases and the matter is remitted back to the assessing officer (opposite party No. 2) as aforedirected. The writ applications are accordingly disposed of. There shall be no order as to costs. L. RATH, J.-I agree. Writ applications disposed of accordingly.
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1989 (8) TMI 319 - KERALA HIGH COURT
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... ... ..... e sales tax concession granted to a unit at any point of time within this period shall not exceed 90 per cent of the cumulative gross fixed capital investment of the unit. Therefore, section 5(3) of the Act would apply to the assessees and the goods manufactured by them are liable to tax under the Act though tax is not payable by virtue of the notification exempting the small-scale industrial units for a limited period on complying with certain conditions. 8.. The counsel for the appellants wanted us to read the proviso to section 5(3) as provided that this sub-section shall not apply where the sales tax in respect of such finished products is not payable................ . This would be rewriting the section. Therefore, we find no ground to interfere with the judgment under appeal. We agree with the reasoning and conclusion of the learned single Judge. The writ appeal is without merit and it is, therefore, dismissed. There will be no order as to costs. Writ appeal dismissed.
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