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Showing 41 to 60 of 472 Records
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1998 (9) TMI 657 - SUPREME COURT
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... ... ..... a grant of approval to YKK was neither irrational, non for any extraneous consideration. Incidentally, it may also be mentioned that the third and fourth respondent have commenced the production of zippers in their factory at Bawal, Haryana on 21st March, 1997 with the investment of 90 crores. Any change in the terms and conditions of the approval at this stage may lead to several legal complications. (27) For the foregoing conclusions, we are of the considered view that the petitioner has made out no case for grant of any of the reliefs claimed in this petition under Article 32 of the Constitution of India. The Writ Petition is thus devoid of any merit. The Writ Petition, therefore, stands dismissed. In the cirrcumstances of the case, parties are directed to bear their own costs. (28) When I circulated my draft judgment for approval to Brother Rajendra Babu, J., he agreed with my judgment. But, however, he has given a separate concurring judgment to which both of us agree.
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1998 (9) TMI 656 - SUPREME COURT
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... ... ..... to his hospital at Gopipura, Dr. Kamble then informed me that he would intimate his staff at the hospital about the arrival of the injured and ask them to be ready. I then informed Jagdish to take the injured to Dr. Kamble's hospital. Thereafter, Jagdish and Hasmukh went away." ( 5. ) A bare perusal of the above statement makes it abundantly clear that it is self- exculpatory and hence inadmissible in evidence as 'confession'. Once it is left out of consideration - as it should be - the confessional statements of the other three accused, for what they are worth, cannot be made - in absence of any other material to connect Dr. Desai with the accusation levelled against him - a basis for impugned charges in view of the law laid down in Kashmira Singh ( AIR 1952 SC 159) (supra). ( 6. ) ON the conclusions as above, we allow these appeals and quash the charges framed against the two appellants. They are discharged from their respective bail bonds.Appeals allowed.
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1998 (9) TMI 655 - SUPREME COURT
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... ... ..... does not lie within the reservoir area or water is not drawn from a Government source or a water work. Under Section 28 of the Act, the Irrigation Officer is empowered to fix the compulsory basic water rate for supply of water from a Government source as distinguished from a private source. In the result, we find no merit in this appeal which is accordingly, dismissed. Bearing in mind the circumstances in which this matter has been brought before us, we direct the parties to bear their own costs. CIVIL APPEAL NO. 1822 OF 1992 This appeal arises out of order made on 3.4.1986 by the High Court of Orissa on an application for Review of its order made on 15.1.1986 in O.J.C. Nos. 609 and 1144 of 1980. Against the order in O.J.C. Nos. 609 and 1144 of 1980 a separate appeal by special leave has been preferred before this Court in C.A. No. 1798 of 1986. That appeal has been disposed of by us dismissing the same. Hence this appeal does not survive for consideration and is dismissed.
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1998 (9) TMI 654 - CEGAT KOLKATA
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... ... ..... the applicants/appellants and an opportunity to them to put forth their case. As held by the Tribunal in the case relied upon by the learned Advocate, failure on the part of the Commissioner (Appeals), to independently dispose of the Miscellaneous Application has resulted in failure of justice. Further, as the law laid down by the Tribunal in the above case, a show cause notice is required to be given before the disposal of the appeals on the ground of non-compliance. Accordingly, I set aside the impugned Order and remand the matters to the Commissioner (Appeals) for de novo disposal in accordance with law. Their application for modification should be disposed of by the Commissioner (Appeals) after re-consideration of the grounds raised by the applicants/appellants therein and after providing them with a reasonable opportunity to put forth their case. The appeals are allowed by way of remand. As the appeals themselves are allowed, all the Stay Petitions also get disposed of.
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1998 (9) TMI 653 - SC ORDER
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... ... ..... We are quite satisfied that the conclusion of the High Court is correct having regard to the facts of these particular cases. 2. The appeals are dismissed. No order as to costs.
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1998 (9) TMI 652 - SUPREME COURT
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... ... ..... pendency of these proceedigs, no further direction either as to further inquiry or reinstatement can be given. We declare that the termination of the appellant by the respondent as per the notification referred to by us is invalied. Consequently, it would be deemed that the appellant had died in harness. Needless to say that the appellant would become entitled to the payment of arrears of salary from the date of termination of his services upto the date of his death on the basis of last pay drawn by him. Let Respondent take action within a period of three months from today to work out the arrears due to the appellant from the date of his termination till his death and pay the same to his legal representatives. In the result, we allow the appeal in the terms stated above, set aside the order made by the High Court and allow the writ petition quashing the notification as stated earlier. However, in the circumstances of the case the parties are directed to bear their own costs.
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1998 (9) TMI 651 - COMPANY LAW BOARD - CHENNAI
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... ... ..... is necessary for us to point out that in view of the relationship between the parties, the first petitioner being the son and respondent No. 2 being the father, we explored whether the matter could be sorted out amicably. While the first petitioner was willing if the company allowed him to retain one of the flats in Madras in which he has been living respondent No. 2 was not willing for the same on the ground that in a family settlement arrived at by them before the civil court at Salem, substantial family property had already been given to petitioner No. 1 and that the first petitioner has already filed a suit in the City Civil Court at Chennai, in regard to the flat in question. An attempt was also made whether the first petitioner could pay some amount towards the premises, but the amount so payable could not be mutually agreed upon between the parties. Accordingly, our efforts to settle the matter amicably did not succeed. 12. Petition is dismissed. No order as to costs.
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1998 (9) TMI 650 - SUPREME COURT
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... ... ..... fering from the dreadful disease "AIDS'1 deserve full sympathy. They are entitled to all respects as human beings. Their society cannot, and should not be avoided, which otherwise, would have bad psychological impact upon them. They have to have their avocation- Government jobs or service cannot be denied to them as has been laid down in some American decisions. (See-.School Board of Nassau Country, Florida v. Airline, (1987) 107 S. Ct. 1123; Chalk v, USDC CD of Col., 9th Circuit (1988) 840 2 F. 2d 701; Shuttleworth v, Broward Cty., SDA Fla. (1986) 639 F. Supp. 654; Raytheon v. Fair Employment and Housing Commission, Estate of Chadbourne, (1989) 261 Cal. -Reporter 197. But, "sex" with them or possibility thereof has to be avoided as otherwise they would infect and communicate the dreadful disease to others. The Court cannot assist that person to achieve that object. For the reasons stated above, the appeal is without merits and is, consequently, dismissed.
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1998 (9) TMI 649 - DELHI HIGH COURT
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... ... ..... uction of certificate they ought to have made assessments on the basis of the evidence of export adduced by the petitioners. To disentitle the petitioners to exemption claimed on the sole ground of non-production of certificates from Indian customs vitiates the assessments. 35. All the petition are allowed. The impugned three circulars set out in paragraphs 6.1, 6.2, and 6.3 above are hereby quashed and set aside being ultra vires the authority of the Commissioner of Sales Tax. Consequently, the order of assessment for the year 1994-1995 (Annexure-C collectively) in CWP 1932/98, orders of assessment for the year 1992-93 (Annexure-D, colly,) in CWP 3154/97 and orders of assessment for the year 1993-94 (Annexure P-1 and P-2) are also hereby quashed and set aside. The assessing authorities shall take up the assessments of the petitioners for the said periods afresh and frame orders of assessment consistently with the observations made in this judgment. No order as to the costs.
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1998 (9) TMI 648 - KARNATAKA HIGH COURT
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... ... ..... pronounced on December 15, 1997 and the copy was made available to the counsel for the parties on March 13, 1998. By the time the copies were supplied to the appellants, the period of three months had almost expired. Counsel for the appellant request that the period of 12 weeks granted by the single Judge be extended by another four weeks. Mr. D Sa does not object to extension of the period by another four weeks to the assessees in the State to give their options afresh choosing for regular assessment of their like. Accordingly request of the counsel for the appellant is accepted. The period for changing the option to opt for regular assessment under section 5B of the Act instead of composition under section 17(6) of the Act is extended by another four weeks from today. This extension of period would be available to the appellants and other assessees who are not before us as was directed by the single Judge. With these observations, appeals are dismissed. Appeals dismissed.
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1998 (9) TMI 647 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... ears of tax from the petitioners are held to be not permissible in law. 8.. This Court has, in Mukesh Gupta v. State of Haryana (1996) 8 PHT 326 (P and H) examined a similar question and has held that a director was not liable personally for the amount due towards arrears of sales tax from the company. This view was reiterated by this Court in Suneet Khurana v. Assistant Collector (1997) 10 PHT 495 (P and H). 9.. We are inclined to take the same view as in the aforesaid two cases and we, therefore, hold that the recovery of arrears of sales tax from the petitioners cannot be made. 10.. In the result, the writ petitions are allowed and the respondents are directed to refrain from recovering the amount of sales tax from the petitioners. The respondents shall, however, be at liberty to proceed in accordance with law against the assets of the company or against any other person liable to pay sales tax for and on behalf of the company. No order as to costs. Writ petitions allowed.
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1998 (9) TMI 646 - ANDHRA PRADESH HIGH COURT
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... ... ..... e Revenue is that the dealer is not a registered dealer in Andhra Pradesh. On information gathered from VTPS, the assessee has not paid taxes in so far as the components locally purchased. Therefore, in respect of components locally purchased, the State is competent to levy tax. 4.. The above argument was not raised either before the lower authorities or before the Tribunal. Had this argument been raised before the lower authorities, perhaps they would have dealt with it and the material would have been produced before them. Since this argument was not raised before the lower authorities and the Tribunal, the Revenue cannot be permitted to raise the same at this stage. As regards the finding that the transaction is an inter-State transaction and therefore not liable to tax under the Andhra Pradesh General Sales Tax Act, in our view is correct and we do not see any error in the orders of the Tribunal. The tax revision case is therefore, dismissed. No costs. Petition dismissed.
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1998 (9) TMI 645 - KARNATAKA HIGH COURT
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... ... ..... 6 cotton as it comes, in nature, could not be regarded as unginned cotton. Undisputably cotton, as it is obtained in nature consists of the fibre and the embedded seeds. The process of ginning brings about a change in cotton, as it is naturally obtained, by separating the seeds from the cotton fibre. The subsequent baling and pressing of cotton still brings the cotton so processed within entry 6 being regarded as being in an unmanufactured state. It follows that unginned cotton also comes within the ambit of cotton as per entry 6 of the Fourth Schedule. There is no way by which the contention of the revision petitioners can be squeezed out of entry 6. 4.. Apparently, the contention before the appellate authorities was that the petitioner was entitled to deduction of the value of cotton seeds during the assessment. This contention has not been rightly pressed before this Court. We find no merit in the revision and the revision has to fail and is dismissed. Petition dismissed.
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1998 (9) TMI 644 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... the onus on it. 31. In the result, the applications in RN-149 to 160 of 1997 are dismissed in part in so far as the orders of assessment relate to sales of Boroplus. However, the said applications are allowed in part in so far as the respective orders of assessment relate to sales of products other than Boroplus which were never in dispute. The impugned orders of assessment involved in the applications in RN-149 to 160 of 1997 are set aside in so far as they relate to sales of products other than Boroplus. The assessing authority, respondent No. 1 is directed to make reassessment for all the relevant periods in respect of products other than Boroplus, and such reassessments shall be made according to the initial assessments made in respect of those products (other than Boroplus) prior to the judgment and order dated May 6, 1996 of this Tribunal in RN - 11(T) of 1995. No order is made for costs. J. GUPTA (Judicial Member).-I agree. M.K. KAR GUPTA (Technical Member).-I agree.
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1998 (9) TMI 643 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... dered by us and the assessing authorities shall consider the same in accordance with law. The assessees are given time till October 30, 1998 for filing objections in all cases where no final orders have been passed. In the case of the assessee filing statutory appeals, the time taken during the pendency of the W.Ps., T.Ps., and O.Ps., in their respective cases shall stand excluded in calculating the period of limitation for filing statutory appeals. The original orders if any, shall stand returned to the assessees. (8) All interim orders granted in all cases in favour of the petitioners shall stand vacated and the authorities are directed to proceed in accordance with the judgment. The T.Ps./O.Ps. are disposed of in the above manner. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 23rd day of September, 1998. Orders accordingly.
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1998 (9) TMI 642 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... that the sale of tea to the Corporation by the applicant was in course of export and is not exigible to tax. The order of the respondent No. 4 rejecting the applicant s claim of exemption under section 5(2)(a)(v) of the 1941 Act in respect of the said sale is quashed. The orders of the respondent No. 3 and of the Board covering this aspect are also set aside. The assessing authority shall modify the assessment order and shall act accordingly. We make no order as to costs. After the judgment is delivered Mr. M.C. Mukhopadhyay, learned State Representative, prays for stay of operation of the judgment and order. But we find that by this order the assessing authority has been asked to modify the assessment. So respondents will have time, if necessary, to move the appropriate forum against this order. We also find no sufficient cause for staying the operation of this judgment and order and the prayer is rejected. D. BHATTACHARYYA (Technical Member).-I agree. Application allowed.
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1998 (9) TMI 641 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... ura 1991 82 STC 89 (Gauhati) is not of help to the applicant s case. 21.. In the result, we hold that in the instant case the applicantcompany purchased plants and equipments, etc., from suppliers outside the State for use in their works contracts. Such purchase caused inter-State movement of the goods and such purchases were beyond the scope of taxation of the State. But these sales by the vendors outside West Bengal were totally different from the deemed sales which were made by the applicantcompany in connection with its turnkey contract with the DSP which was in the nature of a works contract. That deemed sale was an intra-State sale in which the applicant-company transferred property in the goods in the course of the works contract between the applicant and the purchaser (DSP) and this sale is subject to taxation by the State taxing authorities. The application are, therefore, dismissed without any order as to costs. L.N. RAY (Chairman).-I agree. Applications dismissed.
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1998 (9) TMI 640 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... tension to include things that would not normally come within the ordinary connotation of the expression. But if the expression so defined is stated to include things which comes within its normal connotation, the word include should be interpreted as means . If any authority in this regard is needed the decision of the Supreme Court in the case of South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat AIR 1977 SC 90 may be referred to. In terms of the express definition ayurvedic medicines must be in accordance with the formulae described in the authoritative books specified in the First Schedule and unquestionable ayurvedic drugs. Therefore, ayurvedic drug within the definition contained in section 3(a) means only those drugs which have been made in accordance with such formulae and none else. Only this interpretation will be in keeping with the legislative intent in regard to the rigid conditions for manufacture of ayurvedic drug. Application dismissed.
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1998 (9) TMI 639 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... bove is necessary and the same can be competently done by the appellate authority. 26.. In the result, as we have already observed, it cannot be held that the assessing authority erred in levying tax on the sale of waterproof canvas cloth. On the same ground it cannot be said that the orders of the appellate as well as revisional authorities are bad in law. However, as already pointed out, for reconsideration of certain matters and for correction of mistakes the case should go back on remand to the appellate authority. 27.. The application is, thus, allowed in part. The impugned orders of the appellate authority and the revisional authority are hereby set aside. The case shall go back on remand for rehearing of the matter by the appellate authority in the light of the observations made above. The appeal should be disposed of within four months from the date of this order. We make no order as to costs. D. BHATTACHARYYA (Technical Member).-I agree. Application allowed in part.
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1998 (9) TMI 638 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... hough there was no specific mention of bags therein. Accordingly, we hold that applicant should not suffer for the mistake committed by every one at various stages. We have taken the view that non-mention of bags in the eligibility certificate was merely a mistake mainly on the basis of the conduct of the taxing authorities at various stages including the observation of the Assistant Commissioner of Commercial Taxes while rejecting applicant s prayer for amendment/rectification of eligibility certificate. 8.. In that view of the matter, the impugned order of assessment, the relevant appellate and revisional orders are all set aside. Respondent No. 1 is directed to make a fresh assessment for the period of four quarters ending June 30, 1986 on the basis that the eligibility certificate had impliedly included bags therein in the special facts and circumstances of the present case. 9.. The application is thus finally disposed of without any order for costs. Application allowed.
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