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Case Laws
Showing 81 to 100 of 419 Records
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1997 (8) TMI 464 - KARNATAKA HIGH COURT
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... ... ..... nd its non-compliance does not touch upon the enforceability of the impugned notifications (vi) an industrial area declared under section 3 of the Karnataka Industrial Areas Development Act, 1966 is not a local area for the purpose of entry 52 of List II (State List) of the Seventh Schedule to the Constitution of India. 61.. In the result, the appeals are allowed in part to the extent indicated above. The authorities under the Act are directed to act in accordance with the law laid down herein. The appellants are permitted to file their objections to the proposition notices, if any, issued against them within two weeks from today. In case the assessment has been completed, they can prefer appeal within the said period of two weeks with an application for condonation of delay which the appellate authority will dispose of by keeping in view the pendency of the writ petition and appeal filed before this Court. However, there will be no order as to costs. Appeals partly allowed.
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1997 (8) TMI 463 - KARNATAKA HIGH COURT
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... ... ..... re issuing any demand notice asking them to pay the amount to the extent of any such liability. In the circumstances, therefore the demand notice even if it is assumed to have been served upon the petitioner would make little difference. 7.. In the result these petitions succeed and are hereby allowed. The impugned notices, annexures C, D and E issued by the Commercial Tax Officer and the Tahsildar are hereby quashed. The assessing authority shall identify the legal representatives of the deceased assessee Sri K.V.V. Setty and the extent of their liability having regard to the extent of the estate left behind by deceased. Depending upon the liability so determined, the assessing authority shall be at liberty to initiate fresh proceedings for recovery of the amount held recoverable from the legal heirs jointly or severally after service of proper demand notices upon them under section 13 of the Act. The parties are however left to bear their own costs. Writ petitions allowed.
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1997 (8) TMI 462 - MADRAS HIGH COURT
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... ... ..... periods as may be prescribed and to pay tax on the basis of such returns. The tax under this sub-section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last due date as prescribed, whichever is later. If this amendment had been taken note of, it may be that the learned Judge would not have come to the conclusion that the levy of penalty under section 24(3) is illegal. Unfortunately, the said provision of law was not brought to the notice of the learned Judge. In this view of the matter, the appeal has to be allowed, and the levy of penalty under section 24(3) of the Act is to be sustained. 3.. So far as the claim of the respondent-assessee for refund of certain excess payment, it is open to the respondent to work out its rights in appropriate proceedings. 4.. In this view of the matter, the writ appeal is allowed and W.P. No. 6447 of 1990 will stand dismissed. There will be no order as to costs. Writ appeal allowed.
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1997 (8) TMI 461 - KERALA HIGH COURT
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... ... ..... ctronic goods appended to Notification S.R.O. No. 748/89 is discriminatory and violative of article 14 of the Constitution. There may be several considerations bearing directly on the choice of rate of tax, which may bear with the State Government including an intention to encourage a certain trade or industry in the context of the State policy for economic growth. It is not for the court to decide whether denial of exemption regarding of tax to a particular item is justified or not. As mentioned earlier, in S.R.O. No. 748/89, the intention is very clear that exemption was meant not for all items of electronic goods, but only in respect of selected electronic goods. That being the object of the notification itself, we do not find any reason to complain that non-inclusion of electronic musical door bell in the list appended to the notification is violative of article 14 of the Constitution. We find no merit in the revision petition and it stands dismissed. Petition dismissed.
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1997 (8) TMI 460 - MADRAS HIGH COURT
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... ... ..... by the buyer. 6.. It is unfortunate that the Tribunal, instead of examining the contract with reference to the various clauses therein has thoroughly mislead itself into embarking on discussion of the law relating to works contract without first making sure that this is a contract which can come within the category of works contract. The Tribunal has completely overlooked the clauses providing for the maintenance charge irrespective of the period for which the TSIA were to be maintained as also to the charges payable for the supervising engineer. It is clear from a reading of this contract that the parties intended to sell the goods, viz., titanium anodes had also entered into another arrangement for the supervision of the erection and installation of the anodes, as also the maintenance for which separate charges were payable. 7.. The impugned order is unsustainable and is, therefore, set aside. The tax revision petition is allowed with costs of Rs. 2,500. Petition allowed.
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1997 (8) TMI 459 - MADRAS HIGH COURT
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... ... ..... . 18.. Though it may appear at the first sight that the concept of penultimate sale implies, the existence of one export sale preceded by another sale to the exporter and thus involving only two transactions there can be in existence in cases such as those examined by the apex Court in the case of C.T. Ltd. 1997 104 STC 94, and in this case, the number of parties involved could be more than three, the foreign buyer, the exporter from India, and the supplier to exporter in India. In the case examined by the apex Court (C.T. Ltd. v. Commercial Tax Officer 1997 104 STC 94), referred to earlier there was a fourth party, namely, STC, which had signed the contract with the foreign buyer. Similar is the role played by the fourth party in this case, Lakshmi which had entered into the contract with TEXCO. 19.. The Tribunal was in error in denying the benefit of section 5(3) to the appellants. These appeals are therefore allowed but in the circumstances without costs. Appeals allowed.
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1997 (8) TMI 458 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... admitted by one of the partners of the firm itself. Therefore, it is clear that the declarations furnished by the selling dealer, i.e., the appellant were bogus which were rightly disallowed by the assessing authority. Since the appellant had maintained wrong account books for suppression of sales, penalty too has rightly been imposed. In view of these clear facts on record the appeal has no force and is hereby dismissed. 3.. Thereafter, petitioner filed a review petition which was also dismissed by the Tribunal vide order, annexure P5. Petition filed by the assessee under section 42(1) of the Act was also dismissed by holding that no referable question of law arises. 4.. We have perused the order of the Tribunal, relevant part of which has been reproduced above. From its perusal, it is evident that no referable question of law arises from the order of the Tribunal. Findings recorded by the Tribunal are of fact, which call for no interference. Dismissed. Petition dismissed.
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1997 (8) TMI 457 - MADRAS HIGH COURT
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... ... ..... o decide the matter here itself, without remitting it back to the Tribunal for consideration. 17.. Since we have already found, as had been found by the taxing authorities that the goods and materials covered by the certificate of registration had been used in the processing of motion films by third parties on job-work basis, the assessee-dealers cannot at all be said to have infracted or violated the relevant clause of section 10, for invocation of the imposition of penalty under section 10-A of the CST Act, in lieu of prosecution. Such being the case, it goes without saying that the penalty, as had been imposed upon the assessee-dealers by the taxing authorities deserves to be set aside. 18.. In fine, the tax case (revision) is allowed. The order of remand by the Tribunal is set aside. The penalty imposed upon the assessee-dealers by the taxing authorities is also set aside. There shall, however, be no order, in the circumstances of the case, as to costs. Petition allowed.
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1997 (8) TMI 456 - SUPREME COURT
Enforcement of the fundamental rights of working women under Articles 14, 19 and 21 of the Constitution of India - Held that:- In the absence of enacted law to provide fro the effective enforcement of the basic human right of gender equality and guarantee against sexual harassment and abuse, more particularly against sexual harassment at work places, the guidelines and norms specified hereinafter for due observance at all work places or other institutions, until a legislation is enacted for the purpose. This is done in exercise of the power available under Article 32 of the Constitution for enforcement of the fundamental rights and it is further emphasised that this would be treated as the law declared by this Court under Article 141 of the Constitution.
It shall be the duty of the employer or other responsible persons in work places or other institutions to prevent or deter the commission of acts of sexual harassment and to provide the procedures for the resolution, settlement or prosecution of acts of sexual harassment by taking all steps required.Where such conduct amounts to mis-conduct in employment as defined by the relevant service rules, appropriate disciplinary action should be initiated by the employer in accordance with those rules. Employees should be allowed to raise issues of sexual harassment at workers meeting and in other appropriate forum and it should be affirmatively discussed in Employer-Employee Meetings. Awareness of the rights of female employees in this regard should be created in particular by prominently notifying the guidelines (and appropriate legislation when enacted on the subject) in suitable manner. The Central/State Governments are requested to consider adopting suitable measures including legislation to ensure that the guidelines laid down by this order are also observed by the employers in Private Sector.These guidelines will not prejudice any rights available under the Protection of Human Rights Act, 1993.
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1997 (8) TMI 455 - CEGAT, CHENNAI
Demand - Show Cause Notice ... ... ... ... ..... e novo after giving a proper show cause notice to the person concerned for demand of duty if any and imposition for any penalty. At this stage, ld. Consultant points out that the show cause notice will be barred by time. This question will be open before the lower authority in de novo proceedings. We do not make any comments on the same. rdquo We respectfully follow the above principles laid down by the Tribunal in the above said case. In this view of the matter, we are of the view that the impugned order, demanding the duty to the extent of Rs. 9,30,801/- is not legal and proper and we set aside the same. The matter is remitted back to the adjudicating authority with a direction to issue a show cause notice and then decide the matter in accordance with law by observing the principles of matter of natural justice. As far as the confiscation is concerned, we confirm the same. The amount deposited in this case as duty shall abide by final result in the adjudication proceedings.
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1997 (8) TMI 454 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... issued by the Central Board of Excise and Customs which was circulated by the Central Excise Collectorate, Bombay under the Trade Notice No. 210/81, dated 1-10-81 which inter alia provided that tie bars were classifiable under item 26AA(ia). We also note that Central Excise Tariff was subsequently restructured and tie bars were put under Tariff Item 25. We note that products falling under this particular item and specifically tie bars were exempted under Notification No. 208/83. Thus, we are inclined to agree with the contention of the ld. Counsel for the appellant that assessee had the bona fide belief that tie bars were exempted during the material period. Following the ratio of the judgments cited and relied upon by the appellant, we hold that the demand is time barred. In the result the appeal is allowed, consequential relief, if any, shall be advisable to the appellant in terms of the Apex Court ruling in the case of Mafatlal Industries reported in 1997 (89) E.L.T. 247.
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1997 (8) TMI 453 - CEGAT, MUMBAI
Penalty - Couriers - Authorised couriers - Deregistration of ... ... ... ... ..... publication in the Official Gazette namely on the same day. How the Department could have taken for misdemeanour which has happened in 1993? It will amount to retrospective operation of the regulations. We are therefore of the view that the impugned order suffers from illegality. No doubt during the hearing Shri M.H. Patil, the ld. Counsel referred to the judgment of the Madras High Court in the case of Presidency Talkies v. N.S. Natarajan - AIR 1969 Madras 121 and Erachshaw Desabhai Kerawalla v. Dominion of India - AIR 1955 M.B. 70, the Division Bench decision of Madhya Bharat for construing the word ldquo misconduct rdquo appearing in the Railways Act to say that misconduct cannot be read as a synonymous with the word ldquo negligence rdquo . We feel, we need not look into these cases in the facts and circumstances of this case, as we have found that the impugned order cannot be sustained on different grounds. Hence the impugned order is set aside and appeal stands allowed.
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1997 (8) TMI 445 - SUPREME COURT
Whether the respondent is liable to pay sales tax and to be registered as a dealer under the relevant provisions of the Orissa Sales Tax Act, 1947?
Held that:- Appeal allowed. High Court was not right in concluding that the respondent was not a dealer who was liable to pay sales tax on the sales of the spare parts, etc., made by it. We answer the questions of law in the negative and against the respondent.
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1997 (8) TMI 443 - SUPREME COURT
Whether the expression "sale or purchase occasions such import" occurring in sub-section (2) of section 5 of the Central Sales Tax Act, 1956 requires that a completed sale should precede the import?
Held that:- Appeal dismissed. While interpreting the expression "sale occasions import" occurring in sub-section (2) of section 5 of the Act, it is not necessary that a completed sale should precede the import.
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1997 (8) TMI 432 - HIGH COURT OF RAJASTHAN
Allotment of shares/debentures -Refund of excess money ... ... ... ... ..... an Inv. (P.) Ltd. ( LIPL ) the complainant did not forward the allotment money and did not return signed transfer deed, as required for effecting a transfer in his favour. 3. The counsel for the petitioner states that he had not been issued any share original or duplicate by the company for whose share the petitioner had applied and he is not interested in any duplicate shares of any other company. 4. The contention of the petitioner has force. If the petitioner had not been allotted the original shares, he was entitled to refund of the amount within the stipulated period of 78 days as held by Apex Court in Raymond Synthetics Ltd v. Union of India AIR 1992 SC 847. It shall be appropriate in the present case that direction be issued to the respondent No. 1 to refund the amount to the petitioner with interest at the rate of 15 per cent from the due date till the payment. 5. The writ petition is disposed of at the admission stage with no order as to costs. SCL q FEBRUARY 5, 1998
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1997 (8) TMI 431 - HIGH COURT OF RAJASTHAN
Winding up - Suits stayed on winding-up order ... ... ... ... ..... the following conditions (1)The applicant will undertake to discharge the liability due to the workmen, if any, under section 529A of the Act to the extent of the amount realised from the assets of the company. (2)The applicant-bank will intimate the official liquidator from time to time about the progress of the recovery proceedings and the interlocutory applications, if any, seeking any order in relation to the secured properties. (3)The final result of the proceedings shall be intimated immediately to the official liquidator. (4)The execution proceeding for realisation of the amount from the properties of the company shall be taken by the bank after obtaining per mission from the company court. (5)The expenses to be incurred by the official liquidator in defending before the Tribunal shall be recoverable from the sale proceeds of the properties of the company as and when sold. The company petition stands disposed of as indicated above. There shall be no order as to costs.
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1997 (8) TMI 429 - HIGH COURT OF DELHI
Companies Law Board – Power of ... ... ... ... ..... th by the Company Law Board while recording its finding in the impugned order, it cannot be said that the said issue arises out of the order of the Board. The Board has categorically recorded the two objections raised by the appellant before the Board to which reference has already been made and none of them related to the provisions of section 179(1)(a)( ii). Therefore, in my considered opinion, the aforesaid question now sought to be raised by counsel for the appellant cannot be said to have arisen out of the order of the Board. Even otherwise, the aforesaid issue raised appears to be of questions relating to facts which should have been taken up in the objection petition filed by the appellant/objector before the Company Law Board and that not having been done the same cannot be allowed to be urged at this appellate stage. In the light of the aforesaid discussion, therefore, I find no merit in the present appeal and the same is dismissed, but without any order as to costs.
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1997 (8) TMI 427 - HIGH COURT OF CALCUTTA
Wrongful withholding of company's property ... ... ... ... ..... l suit, there will be no impediment to the petitioners getting possession from the company at that point of time. It is only if the civil suit reaches its concluding state and the petitioners become success- ful in getting the possession of the flat in execution of the decree before the criminal case reaches its concluding state that there will be no occasion then for the criminal court to direct delivery of possession of the flat in favour of the company. But even in such an eventuality the prosecution under sub-section (1) of section 630 could continue till its logical end without any impediment. 44. Thus, having anxiously considered the matter from all possible angles, I have absolutely no hesitation to hold that this cannot at all be a fit and proper case where the criminal proceeding should be stayed as prayed for on behalf of the revisionists. 45. In this view of the matter, the revisional application fails and is hereby dismissed. Revision dismissed. SCL q JUNE 5, 1998
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1997 (8) TMI 425 - HIGH COURT OF ALLAHABAD
Suspension of legal proceedings ... ... ... ... ..... nd of his some further appropriate orders be passed by this Court as the Industry is likely to be closed and its closure will be bound to affect its workers. 24. We only need to observe in this regard that if the petitioners make an appropriate application in accordance with law along with the necessary deposits (the principal amount interest, if any, accrued thereon plus recovery charges) in that event, the recovery proceedings will be dropped. The contemplated deposit, it goes without saying, shall be subject to the adjudication of the contemplated dispute by the Electrical Inspector and/or arbitrator. It is further clarified that the petitioners shall be obliged to pay the subsequent and current electrical bills, if they want to avoid the rigour of the law. 25. In the result, this writ petition is dismissed with the observations and directions above but in view of the fair stand taken by Mr. Singh, though at the end, without cost. 26. Petition dismissed. SCL q JULY 5, 1998
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1997 (8) TMI 423 - DELHI STATE CONSUMER DISPUTES REDRESSAL COMMISSION
Deficiency in service ... ... ... ... ..... to differ from that view. 5. We are further of the view that the Bank cannot be saddled with the whole liability and compensation to be a awarded is to be based on the fact that the Bank failed to return the cheque within a reasonable period. The resultant loss is not directly related with the aforesaid deficiency on the part of the Bank. We are of the view that the award of Rs. 500 on account of damages is on the lower side. In our view, it would meet the ends of justice if the bank is directed to pay Rs. 5,000 as compensation. We are informed that the Bank has already paid Rs. 500 in pursuance of the orders passed by the District Forum. The balance of Rs. 4,500 shall be paid within four weeks of the receipt of a copy of this order failing which it will be open to the complainant to invoke jurisdiction of the forum under section 27. The parties shall bear their own costs. A copy of this order be communicated to the parties as well as District Forum-I. Complaint disposed of.
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