|
Advanced Search Options
Case Laws
Showing 81 to 100 of 305 Records
-
1995 (12) TMI 345 - MADHYA PRADESH HIGH COURT
... ...
... ... ..... hority while judging the sufficiency of the cause shown. It is the primary obligation of the dealer and his failure to abide by it must be properly explained. In view of the fact that there appears to be a sufficient cause in the present case for not filing the forms E-I and E-II before the assessing authority and the same was produced at the appellate stage along with the affidavit that shows that there was sufficient cause in not filing the forms because the chief executive of M/s. Sitaram Khandelwal was not available at that time. Therefore, we find that there was sufficient ground for condoning the delay and the appellate authority should have accepted the forms E-I and E-II at the appellate stage and the appellate authority was not devoid of power to accept the same. Hence, we are of the opinion that the view taken by the Tribunal is not correct. We answer both the aforesaid questions in favour of the assessee and against the Revenue. Reference answered in the negative.
-
1995 (12) TMI 344 - KARNATAKA HIGH COURT
... ...
... ... ..... such customer would be entitled to claim a refund of the excess amount to him by making an application to the Commissioner, no matter the collection was made before the insertion of section 18-AA in the statute book. This appears to be so, because of the provisions of sub-section (5) of section 18-AA which makes sub-sections (3) and (4) applicable even to collections made prior to April 1, 1992 as is the position in the present case. 35.. Suffice it to say that the order passed by the sales tax authorities and the view taken by the Tribunal, restricting the penalty amount to the amount collected improperly cannot be said to be suffering from any error of law or jurisdiction nor can it be said to be so arbitrary, or irrational as to warrant interference with the same by this Court in exercise of its revisional jurisdiction. 36.. In the result these petitions fail and are hereby dismissed but in the circumstances of the case without any orders as to costs. Petitions dismissed.
-
1995 (12) TMI 343 - KARNATAKA HIGH COURT
... ...
... ... ..... y had to be done only after 28th October, 1986. At that point of time, Notification I was already promulgated and therefore, it would not be permissible for the assessing authority to ignore that notification. We have very carefully construed the effect of the amending Act as also the legal effect of the two notifications and in our considered view the only correct and logical interpretation that emerges is that it will have to be held that entry No. 16-B virtually stood amended in the sense that the three items that form the subjectmatter of Notification I stood deleted from the very inception. 8.. In this view of the matter the appeals are entitled to succeed. The orders passed by the revisional authority dated 27th July, 1991 and 28th September, 1991 in respect of the three assessments is quashed and set aside and the order passed by the assessing authority dated 28th September, 1988 is restored. 9.. The appeals to stand disposed of. No order as to costs. Appeals allowed.
-
1995 (12) TMI 342 - MADHYA PRADESH HIGH COURT
... ...
... ... ..... ot elect to refer the case to the President of the Board of Revenue for constituting the larger Bench in terms of rules framed under section 9 of the M.P. Land Revenue Code, 1959. 11.. It is trite law that a Bench of equal jurisdiction differing on a particular point, is required to refer the question to a larger Bench AIR 1968 MP 247 (Kumari Ramlali v. Mst. Bhagunti Bai) . 12.. It is, thus, clear that both the questions as proposed are the questions of law and are required to be referred. 13.. In the result, we allow this application and require the Tribunal to state the case and refer the aforesaid questions of law for our opinion. A copy of this order shall be sent to the Tribunal under the seal and signature of the Registrar of this Court for compliance. The Tribunal is also directed to make an endeavour to comply with this order within six months from the date of receipt of the copy of the order by it. There shall, however, be no orders as to costs. Application allowed.
-
1995 (12) TMI 341 - SUPREME COURT
Whether Forest Department of the State Government is an "industry" within the meaning of section 2(j) of the Industrial Disputes Act, 1947 (’the Central Act’), which definition has been adopted by the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 ’the State Act’)?
Whether in the cases at hand the employer, namely the State Government, had indulged in unfair labour practice visualised by item 6 of Schedule IV of the State Act, as alleged by the respondents before the Industrial Court, Pune/Ahmednagar?
Held that:- Considering crux of the scheme to implement which some of the respondents were employed, we are of the view that the same cannot be regarded as a part of inalienable or inescapable function of the State for the reason that the scheme was intended even to fulfil the recreational and educational aspirations of the people. We are in no doubt that such a work could well be undertaken by an agency which is not required to be even an instrumentality of the State. This being the position, we hold that the aforesaid scheme undertaken by the Forest Department cannot be regarded as a part of sovereign function of the State, and so, it was open to the respondents to invoke the provisions of the State Act. We would say the same qua the social foresting work undertaken in Ahmednagar district. There was, therefore, no threshold bar in knocking the door of the Industrial Courts by the respondents making a grievance about adoption of unfair labour practice by the appellants.
The object of the State Act, inter alia, being prevention of certain unfair labour practices, the same would be thwarted or get frustrated if such a burden is placed on a workman which he cannot reasonably discharge. In our opinion, it would be permissible on facts of a particular case to draw the inference mentioned in the second part of the item, if badlis, casuals or temporaries are continued as such for years. We further state that the present was such a case in as much as from the materials on record we are satisfied that the 25 workmen who went to Industrial Court of Pune (and 15 to Industrial Court, Ahmednagar) had been kept as casuals for long years with the primary object of depriving them the status of permanent employees in as much as giving of this status would have required the employer to pay the workmen at a rate higher than the one fixed under the Minimum Wages Act. We can think of no other possible object as, it may be remembered that the Pachgaon Rarwati Scheme was intended to cater to the recreational and educational aspirations also of the populace, which are not ephemeral objects, but par excellence permanent. We would say the same about environment-pollution-care work of Ahmednagar, whose need is on increase because of increase in pollution.Permanency is thus writ large on the face of both the types of work. If, even in such projects, persons are kept in jobs on casual basis for years the object manifests itself. Appeal dismissed. No ground to interefere with the impungned order of the Industrial Courts.
-
1995 (12) TMI 340 - SUPREME COURT
Whether an implied admission of the averment in the election petition of Prof. Kapse’s presence and conduct at the meeting of Sadhvi Reethambara at Thane on 21.5.1991 can be read in his written statement on the ground of non-traverse by virtue of Order 8 Rule 5(1) C.P.C.?
Held that:- The evidence led in support of the election petition which has already been discussed does not prove the commission of any corrupt practice either under sub-section (3) or sub-section (3A) of Section 123. On the other hand, Prof. Kapse and Pramod Mahajan have appeared as witnesses and denied the allegation. There is thus no legal evidence to support the allegation of corrupt practice based on the alleged speech of Pramod Mahajan. The finding of the High Court accepting the allegation and holding that a corrupt practice is proved, is clearly untenable and must be set aside.
The finding of High Court that corrupt practices are proved is based essentially on the understanding of the manifesto of the B.J.P. which is not even pleaded as the basis of the allegation, and its erroneous assumption that there are admissions that appeals were made in the name of Hindu religion which is the religion of the appellant. This is wholly untenable. There is also no legal evidence to prove the allegation of corrupt practice. The argument of learned counsel for the appellant and notice that the High Court’s judgment is based on certain notions and impressions instead of the material on record, cannot be treated as baseless. It is surprising how the election was set aside on such scanty material.
Consequently, the appeal of the returned candidate as well as the appeals of the notices are allowed. Appellant Prof. Ramchandra G. Kapse and the notice Pramod Mahajan will get their costs throughout from the respondent (election petitioner). The other notice Sadhvi Reethambara will bear her own costs since she did not appear as a witness to personally rebut the allegation made against her.
-
1995 (12) TMI 339 - APPELLATE TRIBUNAL FOR FORFEITED PROPERTY
... ...
... ... ..... two previous decisions of this Tribunal, reported as (1) Chandan Kumar Saha v. Competent Authority 1989 179 ITR 183 (ATFP) and (2) Mohammad Golam Rasul Mia v. Competent Authority 1990 181 ITR 206 (ATFP), where the respective learned Benches went to the extent of saying that in the event of such type of inordinate delay in the initiation of proceedings, the same and the resultant forfeiture order were liable to be quashed. In view of the foregoing, we hold that the forfeiture order of gold ornaments, weighing 1,170.500 gms. as covered by the declaration given on June 30, 1969, is also not justified, on the facts of the present case. As a result, we think it to be a fit case to set aside the impugned order. We order accordingly and allow the appeal. In view of the observations made in paragraphs 20, 24 and 25 (see pages 112, 114 and 115) of the foregoing order, we direct that a copy of this order be forwarded to all the Competent Authorities for their information and guidance.
-
1995 (12) TMI 338 - APPELLATE TRIBUNAL FOR FORFEITED PROPERTY
... ...
... ... ..... than 50 per cent. of the total investment of Rs. 2,35,000. It was for this reason that this property does not figure in the annexure A to the order under section 19(1) of the Act, which relates to the properties ordered to be forfeited in absolute terms. In so far as this property, known as Hotel Saira, 3rd Floor, C and K. Block Super Market, Jamnagar , is concerned, the appellant is being held entitled to the benefit of section 9(1) of the Act, and in case the amount of fine quantified at Rs. 60,000 is paid within two months from the date of receipt of this order by the appellant to the Competent Authority, or by any one on her behalf, claiming to hold the property, or acting for her, then the property will not be liable to forfeiture failing payment of this amount of fine within the stipulated time, this property shall also be liable to be forfeited to the Central Government. We, therefore, do not find any merit in the appeal, and the same is disposed of in the above terms.
-
1995 (12) TMI 337 - CEGAT, NEW DELHI
Valuation - Advertising expenses ... ... ... ... ..... r that cost of the gift articles borne or paid by the dealers was disproportionate to their sales or that the distribution of gift articles had gone only for the benefit of the manufacturer and not of the dealer. There are no materials suggesting the inference that the arrangement of the dealer meeting 50 of the cost of gift articles sold to him was entered into to ensure undisclosed additional consideration for the sale of products. In these circumstances the mere fact that the pricelist did not indicate this feature is not sufficient to lead to the conclusion that the payment of 50 of cost of gift articles amounted to flow back to the manufacturer of additional consideration for the sale of motor cycles. We therefore hold that the adjudicating authority was not justified in coming to the conclusion that there was flow back of additional consideration for the sale of manufactured products. 11. emsp In the result, the impugned orders are set aside and the appeals are allowed.
-
1995 (12) TMI 336 - CEGAT, NEW DELHI
Rectification of mistake - Penalty - Imposition of ... ... ... ... ..... ndore, judgment dated 3-3-94 - Misc. Petition No. 522 of 90 - paragraph 19 - it is clear that in that case the penalty was quashed. From the Final Order No. 281/91-C, dated 20-3-91 passed by this Tribunal in the case of M/s. Padmini Products on remand by the Apex Court as aforesaid the penalty was set aside relying upon Paragraph 33 of the case of M/s. New Polymer Industries, supra, wherein it was held that the imposition of penalty cannot be sustained in view of the findings that the demand of duty was hit by limitation. In the instant case it was found by the Tribunal that the appellants were not guilty of suppression of facts or wilful misstatement. Thus, taking all the facts and circumstances of the case into consideration and keeping in view the ratio of the said decisions cited at the Bar we set aside the penalty and allow the application. 6. emsp This order be read as a part of the Final Order No. 177/94-C, dated 17/28-6-94 1994 (73) E.L.T. 91 (T) as referred to above.
-
1995 (12) TMI 335 - CEGAT, NEW DELHI
... ...
... ... ..... he appellants. Undoubtedly the market price of seized silver at the relevant time exceeded Rs. 1,000/-. Such silver could not be transported within the specified area without transport voucher countersigned by the proper officer. Appellants have no case that the movement of these silver bars in this case were supported by any such documents. Therefore, the finding of the lower authorities in this regard is sustainable. 4. emsp In the circumstances mentioned above, I am of the opinion that the lower authorities should have fixed redemption fine under Section 125 of the Customs Act. Even going by the bill produced by the appellants this quantity of silver was purchased in 1979 for Rs. 17,511/-. The seizure was made on 15-11-86 by which time the price of silver must have certainly gone up. In the circumstances, I fix redemption fine of Rs. 18,000/- (Rupees Eighteen Thousands). I find no reason to interfere with the order imposing penalty. The appeals are accordingly disposed of.
-
1995 (12) TMI 334 - CEGAT, MADRAS
Appellate Tribunal - Jurisdiction - Refund claim ... ... ... ... ..... tain this appeal. He also submitted that since the Customs authorities were not associated with the weighment of the goods by the Port Trust, no weight could be attached to the claim of the appellant. 4. emsp We have considered the submissions made before us. In the present case, the appellant is the importer. The appellant has claimed the refund of excess duty paid and therefore the issue is not one relating to the proceedings coming within the ambit of Section 129A proviso (b) of the Customs Act, 1962 so as to oust the jurisdiction of the Tribunal. Taking note of the ratio of the ruling of the Bench in the case of M/s. Sonal Vyapar Ltd. cited supra and adopting the reasoning therein as part hereof and also taking note of the fact that similar appeals involving identical issues have already been dispersed of following the ratio in the case of M/s. Sonal Vyapar Ltd. cited supra, we hold that the impugned order is not sustainable and we set aside the same and allow the appeal.
-
1995 (12) TMI 333 - HIGH COURT OF MADRAS
Directors - Right of persons other than retiring directors to stand for directorship ... ... ... ... ..... r deleting item No. 7 mentioned in the notice of the said company for its annual general body meeting proposed to be held on September 30, 1995. The learned counsel for the appellant is right in submitting that this clause is likely to be understood by any person as to permit the respondent to submit himself as a candidate even without complying with section 257. We agree with him and in fact, we find that the said clause is wrongly drafted by the Registry. Hence, we delete the said clause and instead, substitute the same by a clause restraining the appellant from holding its annual general body meeting on 30-9-1995, or any other date, unless and until the defects pointed out in the order of the learned judge, are rectified. 11. It is made clear that the respondent shall also comply with the provisions of section 257 if he wants to submit himself as a candidate for the election. 12. With the above observations, the O.S. appeal is dismissed. There will be no order as to costs.
-
1995 (12) TMI 329 - SUPREME COURT
Power conferred by section 29-A of the Madhya Pradesh General Sales Tax Act, 1958
Held that:- Appeal allowed. Every person who transports goods of the kind notified by the State Government, and it is not disputed that “supari” is notified, must carry with him an invoice, bill or challan or any other document issued by the consignor of the goods that gives particulars relating to the goods. The transporter is obliged to stop the vehicle carrying the goods when required to do so to allow the sales tax authority to verify and check the declarations and documents aforestated and to search the vehicle and inspect the goods. If such search and verification shows that the declaration that has been filed in respect of the goods is false or incorrect in respect of, inter alia, the value thereof, the authority may presume until the contrary is proved that an attempt is being made to evade sales tax. He must then record his reasons in this behalf and supply a copy thereof to the transporter. If after considering the transporter’s explanation, the authority remains unsatisfied, he is required so to record and to serve on the transporter a notice to show cause why a penalty should not be imposed upon him. In the premises, the High Court was plainly in error when it held that the aforesaid provision does not authorise the authorities to question the value of the goods as contained in the documents with reference to market value. The provision clearly does.
-
1995 (12) TMI 324 - CEGAT, NEW DELHI
EXIM Policy - DEPB Scheme - Intermediate manufacturer ... ... ... ... ..... ial to the Universal Overseas had been made in accordance with conditions governing such import and transfer of the exempted material in the Policy. In such a situation, the order of the Collector holding the import has been made in violation of the condition for exemption and also regarding the requirements of the endorserment regarding intermediate manufacturer on the pass book have to be upheld. However, the fact also remains that subsequently, the appellants have been able to furnish documents such as the certificate of the CCI and E regarding the export obligation have been sunsequently fulfilled. We will have to consider this aspect as mitigating circumstances which would call for affording relief to the appellants, herein in respect of fine in lieu of confiscation and of the quantum of penalty on them. Accordingly, we reduce the redemption fine from Rs. 7 lakhs to Rs. 3 lakhs and the penalty from Rs. 1 Iakh to Rs. 50,000/-. The appeal is disposed of in the above terms.
-
1995 (12) TMI 316 - SUPREME COURT
Penalty levy - whether the forged certificate was filed along with the returns or at a later point of time?
Held that:- Appeal allowed. Since the matter pertains to penalty and the offence, if proved, is undoubtedly a serious one, the aspect now brought to our notice be looked into and pronounced upon. Accordingly, set aside the judgment of the High Court and remit the matter to the High Court for a fresh disposal according to law. The High Court may also examine whether the certificate dated March 8, 1989, referred to in the order of the Deputy Commissioner aforementioned was indeed filed before the authorities and whether it is true and genuine and its effect.
-
1995 (12) TMI 310 - HIGH COURT OF ANDHRA PRADESH
Company when deemed unable to pay its debts ... ... ... ... ..... ny basis, dismissed the petition directing the company to deposit a certain sum within a period of four weeks. Allowing the appeal the Division Bench held that the petition ought to have been admitted. Thus, the question of admitting the petition for winding up depends upon the facts of each case. In the instant case, the respondent has paid its admitted liability of Rs. 2,90,518 in favour of the first petitioner and Rs. 28,362.55 in favour of the second petitioner by way of demand drafts on August 11, 1995, in the court and handed over to the counsel for the petitioners. The respondent-company has produced the balance-sheet which shows that as on March 31, 1995, it has got general reserves of Rs. 2,45,661 and surplus in its profit and loss account to the tune of Rs. 11,05,097. For the above reasons, I see no ground to admit the petition, which is accordingly dismissed with costs. It is open to the petitioners to establish their claim, if so advised, in the appropriate forum.
-
1995 (12) TMI 309 - HIGH COURT OF KARNATAKA
Power to seize documents, etc. ... ... ... ... ..... contravention of the provisions of the FERA, there are sufficient reasons to seize the currency under section 38. The ultimate success of the case of the department is not relevant at the point of seizure and by satisfactory explanation, it is possible that a person may even succeed in the confiscation proceedings. But that does not mean that the reasonable belief that is entertained by the officers seizing the currency, was insufficient for the purpose of section 38. Consequently, the second contention is also rejected. No other point is urged. This petition is, therefore, rejected. It is stated that the matter is pending for more than six years and the petitioner has been denied the use of the seized money. I am sure, the authority before whom the matter is pending will expedite the hearing and dispose of the matter in accordance with law in the near future, if the petitioner approaches him for expeditious disposal and co-operates with the authority for such early disposal.
-
1995 (12) TMI 308 - HIGH COURT OF ALLAHABAD
Winding up – Suits stayed on winding-up order, Receiver not to be appointed of assets with liquidator, Avoidance of certain attachments, executions, etc.
-
1995 (12) TMI 295 - SUPREME COURT
Whether the cashew-nut kernels which were exported are "those goods" which were purchased by the assessee in the penultimate transaction?
Held that:- Appeal dismissed. Cashew-nut kernels are not the same goods as raw cashew-nuts. Since raw cashew-nuts can be used for so many purposes and the process of extracting the kernels so elaborate, it cannot be said that the goods (raw cashew-nuts) purchased in the penultimate sale were the same goods (cashew-nut kernels) which were sold for export. It does not appear that either on facts found or in law, the decision in Shanmugha Vilas case [1953 (5) TMI 8 - SUPREME COURT OF INDIA] needs reconsideration.
........
|
