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Case Laws
Showing 1 to 20 of 50 Records
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1974 (6) TMI 62 - KERALA HIGH COURT
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... ... ..... opportunity to the first defendant provided he is agreeable to comply with the heavy terms that we propose to impose. In case the entire costs of the appellant in this appeal is paid by the first defendant to the appellant's counsel in this Court within one month from this date, the decree of the Court below will stand set aside and the case will stand remitted to the Court below for enabling the parties to adduce evidence and in that event the Court below will take up the matter immediately and post the case day-to-day and dispose it of within four months from the date of receipt of records in that Court. In case the condition is not complied with, there is no question of further opportunity and on the evidence the first defendant must lose his case on the merits. Now that we have found that the suit is maintainable that would mean that the plaintiff would be entitled to a decree in terms of the plaint. In that event the plaint will stand decreed with costs throughout.
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1974 (6) TMI 61 - BOMBAY HIGH COURT
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... ... ..... price of the said truck in her own name by reason of Exh. C. i.e. the deed of dissolution, and the ancillary matters contained therein. After discussing, but not deciding, another issue, his Lordship proceeded 49. As regards the other issues, viz. whether there was a privity of contract between the appellant and respondent; as to when the balance purchase price was to be paid under the contract of sale; and as to whether no marketable title has been made out, we are in agreement with the findings of the learned Principal Judge on these issues, ail of which have been decided in favour of the appellant and it is not necessary to once again discuss them in detail. 50. In the result the appeal succeeds. The appeal is, therefore, allowed, the decree of the trial Court is set aside and the following decree is passed in its place. 51. Respondent No. 1 do pay to the appellant the sum of ₹ 20,000 with future interest at six per cent, per annum and full costs in both the Courts.
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1974 (6) TMI 60 - CALCUTTA HIGH COURT
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... ... ..... ement of facts. 51. In that view of the matter no writ of attachment could have been directed to be issued on the basis of the said tabular statement, and no notice as appears at page 6 of the paper book likewise could have been issued and served upon the alleged garnishee. 52. In view of the fact that no existence of any debt due and payable by the garnishee to the judgment-debtor has been proved in the instant case, the appellant was not called upon to dispute any liability in terms of Rules 2 and 3 of the Chapter XVIII of the Original Side Rules. The failure to dispute the debt or the liability by the garnishee in terms of Rule 3 of Chapter XVIII of the O. S. Rules thus cannot affect the rights of the appellants in the instant case. 53. The tabular statement for the reasons stated hereinabove should have been dismissed in limine. But inasmuch as parties have filed affidavits in the instant case to avoid multiplicity of proceedings. I concur in the order passed by My Lord.
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1974 (6) TMI 59 - SUPREME COURT
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... ... ..... vacancy caused by the expiration of the term of office of the President will be entitled to cast their votes at the election. 2. Subject to the aforesaid observation as to the effect of the dissolution of a substantial number of the Legislative Assemblies the vacancies caused by the dissolution of an Assembly or Assemblies will be covered by Article 74(4). 3, 4 and 5. The election to the office of the President must be held, before the expiration of the term of the President notwithstanding the fact that at the time of such election the Legislative Assembly of a State is dissolved. The election to fill the vacancy in the office of the President is to be held and completed having regard to Articles 62(1), 54, 55 and the Presidential and Vice-Presidential Elections Act, 1952. 6. Article 56(1)(c) applies to a case where a successor as explained in the foregoing reasons has not entered oh his office and only in such circumstances can a President whose term has expired continue.
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1974 (6) TMI 58 - SUPREME COURT
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... ... ..... that the alleged contemner is not guilty of contempt and exonerates him, or even if he is found guilty of contempt, declines to punish him. A question may well arise whether in the latter case the Advocate General or any other person who has, with the consent in writing of the Advocate General, moved the High Court can appeal as of right against the order or decision of the High Court. That question does not arise in the present case and we need not, therefore, express, any opinion upon it, though we may point out that in England a right of appeal is given to a disappointed applicant under section 13, subsections (1) and (2) of the Administration of Justice Act, 1960. We are, therefore, of the view that the preliminary objection raised by the respondent is well founded and the appellant is not entitled to maintain the present appeal under section-19, sub-section (1). 'no appeal, therefore, fails and is dismissed. There will be no order as to costs. S.C. Appeal dismissed.
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1974 (6) TMI 57 - ORISSA HIGH COURT
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... ... ..... on made for refund is premature. It is for the Tribunal to pass a final order in terms of section 24(5) of the Act and, when such an order is passed, if refund is admissible on the basis of such order, it would be open to the assessee or petitioner No. 1 (in case he satisfies the appropriate authority that he is entitled to the amount) to claim refund in accordance with law. It would obviously follow that any view expressed on the premature applications would in law be non est and the applications, if any, to be made by the petitioners or any of them in future have to be disposed of on their own merit without being in any manner prejudiced by the view already expressed. These writ applications have, therefore, to fail. It is for the petitioners now to move the Tribunal to pass the appropriate order and, thereafter, in case refund becomes admissible, to lay claim for refund in accordance with law. There would be no order as to costs. PANDA, J.-I agree. Applications dismissed.
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1974 (6) TMI 56 - GUJARAT HIGH COURT
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... ... ..... e deeming fiction contemplated by sub-section (1) thereof. 12.. We further find that sub-section (2) of section 15A lends support to our view that the deeming fiction contemplated by sub-section (1) is not created for treating the sale of packing materials separately from the sale of goods packed therein because according to sub-section (2) such a separate sale of packing materials is to be presumed only when tax-free goods are packed therein and then sold. If they are packed with goods which are not tax-free, then sub-section (1) would apply and in that case no separate sale of packing materials can be deemed to have taken place. 13.. In view of this, we are of the opinion that the view taken by the Tribunal on question No. (2) is correct and our answer to that question is, therefore, in the negative. This reference is accordingly disposed of and it is ordered that the petitioner shall bear the costs of the respondent-State in this reference. Reference answered accordingly.
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1974 (6) TMI 55 - CALCUTTA HIGH COURT
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... ... ..... f the Central Sales Tax Act delegating full powers to the authorities of the State under its sales tax law, it is difficult to appreciate the contention, as we find nothing improper about the delegation, which on its terms is absolute and complete. As to the other contention, in matters of administration of revenue and other law, when power is delegated by one government to another, no question of formal acceptance of delegated powers is called for or necessary. All the contentions raised on behalf of the appellant fail and this appeal is accordingly dismissed. In the circumstances there will be no order as to costs. The respondents will be entitled to appropriate the amount deposited with the Registrar, Appellate Side, towards the dues under the certificate as prayed for by the learned Advocate for the appellant. Let the operation of the order be stayed for eight weeks from date as prayed for by the learned Advocate for the appellant. B.C. RAY, J.-I agree. Appeal dismissed.
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1974 (6) TMI 54 - GUJARAT HIGH COURT
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... ... ..... for other purposes and, therefore, it would be falling in the exclusion clause so far as other articles were concerned. Therefore, that decision is on its own special facts and could never be pressed into service in this case where admittedly these metal valves are not capable of any other use except being fitted into the tube of the specified motor vehicle in entry 44A. In that view of the matter, the Tribunal was obviously in error in disregarding this latter part of the entry which would specifically cover such metal valve of motor tube and, therefore, the specific entry 42B of Schedule C would be attracted and there would be no question of residuary entry 22 of Schedule E. Therefore, our answer to the reference would be that the motor valves in question would attract duty under specific entry 42B of Schedule C and not under the residuary entry 22 of Schedule E. The respondents shall pay the costs of the petitioner-State for this reference. Reference answered accordingly.
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1974 (6) TMI 53 - GUJARAT HIGH COURT
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... ... ..... ent of the total income assessed. The language of this explanation is, therefore, quite unequivocal in emphasising that it is the return which is to be taken into account in order to determine whether the penalty contemplated by it is attracted or not. This provision of the income-tax law was before the legisnature and yet the legislature has preferred to use the language which in no way brings about an idea that only the tax paid by an assessee at the time of his return should be taken into account in order to see whether the penalty contemplated by the third category of cases referred to in subsection (3A) of section 36 is attracted. 11.. Under these circumstances, we find that the view taken by the Tribunal is correct and, therefore, our answer to the question which is referred to us is in the affirmative. The reference is accordingly disposed of. The petitioner-State shall bear the costs of the respondent-assessee in this reference. Reference answered in the affirmative.
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1974 (6) TMI 52 - GUJARAT HIGH COURT
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... ... ..... the members, the members club did not change Its character as a sports club and did not assume a commercial character so as to fall within the definition of a dealer in section 2(11) of the Act. The learned Government Pleader also urged that in fact the report mentioned that there was a net income and, therefore, profit was made by the club and it was on that footing that it had taken the registration as a registered dealer under the Act. That argument is wholly irrelevant, as we earlier pointed out, when it was found on the facts that the club was a members club and it did not change its character by any taint of commerciality in these transactions with members inter se. When there was no business character whatever, it is immaterial what the net surplus is called by the concern or the club. Therefore, our answer to this reference must be in the negative. The respondent-State shall pay the costs of the petitionercompany of this reference. Reference answered in the negative.
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1974 (6) TMI 51 - GUJARAT HIGH COURT
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... ... ..... r import, the legislative Intent should be ascertained by reference to adjoining words in connection with which the disputed word is used, because such adjoining words lend their colour and meaning to the disputed word. If this principle is applied, it would be evident that the bottles, which are stipulated by sub-entry (vii) of entry No. 6, are those which may be with or without corks, the opening of which can be closed with the help of a cork. Surely, the ampules are not bottles of this type. 8.. Taking into consideration the above-referred two tests, we find that the Appellate Tribunal was correct in its finding that the ampules manufactured by the petitioner-firm do not fall within entry No. 6(vii) of Schedule C. Therefore, our answer to the question, which is referred to us by the Tribunal, is in the negative. The reference is accordingly disposed of, and it is ordered that the petitioner-firm shall bear the costs of the respondent-State. Reference answered accordingly.
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1974 (6) TMI 50 - GUJARAT HIGH COURT
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... ... ..... ferred from the commercial or business character of the integrated activity of the society. It would be ignoring all realities to treat the activity of the society as a separate money-lending activity when it was with the sole aim to finance the business of sale of groundnuts with the necessary profit-motive. Mr. Mody rightly did not argue that this was a case of casual sale. Mr. Mody merely argued that the selling activity was only an incidental activity, which was not the business of the society, for, according to him, the business of the society was the money-lending activity. As earlier pointed out, the whole contention is founded on a complete misconception as to the total or integrated activity of the society and ignoring the basic nature of such co-operative business ventures. In that view of the matter, our answer to the reference must be in the affirmative. The petitioner shall pay the costs of the respondent in this reference. Reference answered in the affirmative.
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1974 (6) TMI 49 - PATNA HIGH COURT
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... ... ..... ent proceeding in pursuance of any direction contained in the appellate order annulling the assessment, as already observed above. But in cases of appellate orders of the nature contemplated by section 24(3)(b), the assessment proceedings cannot be said to be terminated by any final order of assessment. This is exactly the view that a Bench of this Court took in Shree Ganesh Stores of Deoghar v. State of Bihar 1972 29 S.T.C. 726. 5.. In the result, therefore, I must answer the question referred in both the cases in the negative and hold that on the facts and in the circumstances of the case, the fresh assessments made by orders dated 23rd December, 1963/28th January, 1964, were not hit by the period of limitation provided in the proviso to section 13(6) of the Act. The question is thus answered in favour of the department and against the assessee. In the circumstances of the case, there will be no order as to costs. UNTWALIA, C.J.-I agree. Reference answered in the negative.
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1974 (6) TMI 48 - HIGH COURT OF GUJARAT
Memorandum of association - Special resolution and confirmation by CLB required for alteration of
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1974 (6) TMI 47 - HIGH COURT OF DELHI
Investigation of company’s affairs in other cases ... ... ... ... ..... t that it was urged that a police report should not be filed as a result of the inspection of the accounts under section 209 of the Act, but the same could only be utilised for the purpose of filing a complaint if an investigation had first been carried out and a complaint filed under section 242. This argument was rejected by the court. I can see nothing in this judgment which leads to an inference that the court has to order investigation into the affairs of the company irrespective of whether there is any material to justify such an investigation. In the circumstances, I come to the view that the allegations made in the petition are insufficient to maintain this petition. I make it clear that this conclusion is based only on the allegations contained in the petition. It by no means debars the petitioner from relying on other material for the same purpose. The petition is accordingly rejected on the ground that it does not disclose a cause of action. There will be no costs.
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1974 (6) TMI 34 - MADHYA PRADESH HIGH COURT
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... ... ..... 8(2) of the Act was thus uncalled for. The next contention is in respect of penalty imposed under s.43(1) of the Act. It was argued on behalf of appellant that certain purchases from unregistered dealer could not be shown in the returns due to the clerical mistake. Penalty was also excessive. These arguments can be hardly accepted. Appellant is a big bidi merchant and is being assessed to tax every year. We know that purchase tax has to be paid on purchases from unregistered dealers, and these have to be shown in the returns. Failure to do so can hardly be said to be due to clerical error. It will also be noted in this context that the tax assessed was Rs. 72,595 while tax paid along with returns was only Rs. 94. Penalty was, therefore, justified and the amount is not excessive, considering that the purchase tax which was not paid by the assessee was Rs. 8,272. The appeal is partly allowed. Penalty imposed under s.8(2) is set aside. Penalty imposed under s.43(1) is confirmed.
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1974 (6) TMI 33 - ITAT GWALIOR
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... ... ..... (26 STC 234) they have held that there was no clear cut definition of tobacco product. However, a reasonal principle in this regard could be laid down in the following manner. How is a particular commodity having tobacco contents treated by a particular class of consumers and sellers ? If with the consumers a particular commodity is very popular on account of its having tobacco contents then to that class of consumers it is a tobacco product and thus it was held that lsquo mitha gundi rsquo which contains comparatively less element of tobacco was also a tobacco product. Their Lordships rejected the contention that lsquo mitha gundi rsquo was a tobacco preparation and not a tobacco product. 11. Following these decisions it must therefore be held that Mainpuri tobacco is to tobacco product exempted from tax under Entry No. 42 of the Sch. I appended to the Act. 12. The appeals are allowed and the cases remanded to the assessing authority for revising the assessment accordingly.
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1974 (6) TMI 32 - HIGH COURT OF JUDICATURE AT MADRAS
Smuggling - Cloves - Penalty - Evidence - Proof ... ... ... ... ..... der. The two appellants disclaimed any connection with the goods. Assuming that they were connected with the goods which we do not find at the moment, it is for the Department to show that the cloves contained in the bags were of foreign origin. It is common knowledge that cloves are also available in our country. In such circumstances, in the absence of clear evidence that the cloves were imported and that they escaped duty, we cannot say that they were contraband goods. The necessity for clear proof is all the more necessary, when the goods were not seized at or near the customs frontiers, but far away from them. The fact that no explanation was forthcoming from any as to the origin of the goods, will not be proof that they were contraband goods. There may be other reasons why such information was not available or could not be got. 4. On that view of the matter we consider that the penalties imposed upon the appellant cannot be sustained. The appeals are allowed. No costs.
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1974 (6) TMI 31 - HIGH COURT OF ANDHRA PRADESH AT HYDERABAD
Warehousing - Writ jurisdiction ... ... ... ... ..... property provided he is satisfied that he is otherwise solvent. 10. The learned Counsel for the Central Government drew my attention to T.R. Raju v. Union of India (AIR 1960 Andhra Pradesh 498) where certain rules framed under the Central Excise Act were held not to be unreasonable restrictions on the right to carry on trade. This decision does not deal with Rule 140. In Chaturbhai v. Union of India (AIR 1960 SC 424), no doubt Rule 140 is one of the rules considered by the Supreme Court. But those rules were attacked on the ground that there is no procedure laid down for reviewing penalties nor any provision made for notice or the taking of evidence and power of confiscation was given to persons who could not be termed unbiased. The argument that these were unreasonable was nagatived. The Supreme Court had no occasion to deal with the particular contention raised before me. 11. For the reasons stated above, the writ petition is dismissed with costs. Advocate s fee Rs. 100/-.
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