Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-20-1985
Reported in : (1986)(6)LC281Tri(Delhi)
..... , which are the subject matter of dispute, were worded differently in this notification. we reproduce them for the sake of a comparative study with the corresponding provisions of notification no. 132/82-c.e., dated 21-4-1982 :- "in exercise of the powers conferred by sub-rule (1) of rule 8 ..... such sugar year or sugar years shall be ignored and the average production shall be the average of the production of the corresponding period of the remaining sugar years.6. in the case reported at 1983 e.l.t. 484 (mad.)-1980 cen-cus 505d, the madras high court held that under item 1 of the ..... this notification below :- "in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-section (4) of section 50 of the finance act, 1982 (14 of 1982), the central government hereby exempts sugar, described in column (1) of the table below and falling under sub-item (1) ..... 182/84-d, dated 11-4-1984 of the tribunal in appeal no. e-405/79-d of m/s. kalambar vibhag sahakari sakhar karkhana ltd. (iii) 1983 e.l.t. 484 (mad.)-1980 cen-cus 505d (mad.)-sakhti sugars limited, coimbatore v. union of india and ors., relied on in tribunal's order reported at ..... 1983 ecr 1995-d (cegat)- mahalakshmi sugar mills co. ltd. v. collector of central excise, kanpur.(madras) (d.b.)-assistant collector of central excise v. new horizon .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-24-1985
Reported in : 61CompCas548(Bom)
..... company in the united states of america. the audit showed steep increase in sales and gross profit, taxes payable and net profits compared to the relevant figures for the previous year. the corresponding figures were as follows :----------------------------------------------------------------------figures submitted figures submittedfor the year for the yearended 31-8-1973 ended 31-8-1974----------------------------------------------------------------------rs. rs. ..... account no. 19a, it is clear that the entries were not fully checked. mahindra further admitted that in respect of three entries in the sales journal, the corresponding entries in the general ledger were not posted, and the three entries included the export items of myanma oil corporation and oil refineries administration, iraq. mahindra further ..... failed to carry out the audit programme which demanded checking of various control accounts. in this connection, the defendants produced on record exhibit 11, which is a chart maintained by the defendants prescribing rules for effecting tick marks during the audit. these rules, which appear to have been prepared in january, 1951, do not ..... placed reliance upon the decision of the division bench of this court reported in  54 comp cas 197 richard laurence parish (jr.) v. registrar of companies in a proceeding adopted by mr. parish and mr. wheaton under section 633 of the companies act. the division bench, while dealing with the circumstances relied upon by the trial judge .....Tag this Judgment!
Court : Allahabad
Decided on : Jan-04-1985
Reported in : AIR1985All183
..... to passenger at the rate of rs. 6/- per passenger i.e. rs. 354/- for 59 passengers totalling to rs. 2280/-. under the revised tariff the corresponding premium will be as under :fixedcomponentrs. 440.00+70% of theinsured estimated value of rs. 3 lacsrs. 2100.00+liability of third party including liability under the ..... ,000/- to rs. 6,000/-. so the amendment made in the year 1970 shows that there was increase in liability by 250 per cent without making corresponding increase in the tariff rate. in the light of these materials, sri saran contended that the revisions made by the t.a.c. in february 1982 ..... the tariff rates were revised. it is, therefore, said that the t.a.c. fully kept in view the provisions of sub-section (2) of section 64uc of the insurance act 1938 inasmuch as, in revising the rates it took maximum care to ensure that there was no unfair discrimination between risks of essentially the ..... sc 2059 motor owners insurance co. ltd. v. jadavji keshavji modi, sri saran submitted that the expression 'any one accident' occurring in section 95(2) of the act 1939 was interpreted so as to enhance the liability of the insurer. the suprme court held that if the matter is looked at subjectively, as ..... and false and exaggerated claims resulting in higher administrative expenses. referring to the chart as given on page 8 of the counter affidavit, sri saran urged that the price of car had increased by 114 per cent in 1981, as compared to 1976 and the increase in the cost of spares and rate of .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-01-1985
Reported in : (1986)54CTR(Cal)257,157ITR516(Cal)
..... payable by the assessee. section 273(a) provides that the income-tax officer in the course of the regular assessment proceeding has ..... itself did not absolve the assessee from filing an estimate under section 212(3) and that the imposition of penalty under section 273(b) was valid. the high court affirmed the view taken by the tribunal.18. under section 273(a) of the income-tax act, 1961, corresponding to section 18a(9) of the 1922 act, penalty may be imposed for furnishing false estimate of advance tax ..... ,216 for the first year, there was income that was determined at rs. 13,45,462 for the first year. thus there was reason for anticipating fall in income as compared to the demand raised by the revenue. there were no laches on the part of the assessee with regard to the assessment year 1967-68 and there were no penalty ..... from ginning and processing factories. the appellate assistant commissioner found that the increased profit was due to substantial increase in profit in ginning and pressing factories. he gave the following chart to come to the conclusion that the assessee filed the estimate on the basis of conditions prevailing at that time :1965-66 seasonin lakhs of rs.1966-67 seasonin lakhs .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-31-1985
Reported in : 155ITR448(Cal)
..... false estimate of advance tax payable by the assessee. section 273(a) provides that the ito in course of the regular assessment ..... assessee from filing an estimate under section 212(3) and that the imposition of penalty under section 273(b) was valid. the high court affirmed the view taken by the tribunal. 18. under section 273(a) of the i.t. act, 1961, corresponding to section 18a(9) of the 1922 act, penalty may be imposed for furnishing ..... there was income that was determined at rs. 13,45,462 for the first year. thus, there was reason for anticipating fall in income as compared to the demand raised by the revenue. there were no laches on the part of the assessee withregard to the assessment year 1967-68 and there ..... .52 lakhs. thus, it cannot be stated that the assessee was motivated not to pay the advance tax as demanded by the ito under section 210 ofthe act. the tribunal also took note of the fact that the ito did notdispute that the statement as furnished and the explanation that was given were ..... factories. the aac found that the increase in profit was due to substantial increase in profit in ginning and pressing factories. he gave the following chart to come to the conclusion that the assessee filed the estimate on the basis of the conditions prevailing at that time : 1965-66 season1966-67 .....Tag this Judgment!
Court : Chennai
Decided on : Mar-15-1985
Reported in : (1985)ILLJ459Mad
..... not identical. but, it is on record that only on securing the report of the s.r. unit which had analysed the comparable duties and responsibilities as between them, central government had chosen to fix identical scales of pay for corresponding personnel in the salt department. the only thing that had happened is that, they were made effective from 1st april, 1966 ..... /1st may, 1967, and not from 1st july, 1959. once the parity is thus made out on a comparative analysis made, a bald claim made for the purpose of ..... given fresh option to elect modified scales of pay, if and when ordered by the government on the basis of the report of s.r. unit after their completing a comparative study of the duties and responsibilities of the inspectors and deputy superintendents in the central excise and salt departments. on this basis, after a ..... comparative analysis was made, government of india took a decision to fix the same scales of pay as obtaining in the central excise department to inspectors and deputy superintendents in the .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-16-1985
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; 60STC142(Kar)
..... in state of tamil nadu v. m. k. kandaswami : 1scr38 the supreme court reversing the decision of the madras high court upholding section 7a of the madras general sales tax act that corresponds to section 6 of the kst act, approved the principles enunciated by the kerala high court in yusuf shabeer v. state of kerala  32 stc 359 and malabar fruit products ..... lordships cannot help deprecating the practice which seems to be growing in some of the indian courts of referring largely to foreign decisions. however useful in the scientific study of comparative jurisprudence, judgments of foreign courts, to which indian practitioners cannot be expected to have access, based often on considerations and conditions totally differing from those applicable to or prevailing ..... that arise in these cases have to be examined and decided without reference to the amendments made to the constitution by the 46th constitution amendment act of 1982 that came into force from 2nd march, 1983 for the reasons that all the assessments in these cases relate to the period prior to that date and the enabling provisions of the constitution ..... incorrect, issued a proposition notice on 10th march, 1982 (annexure d) inter alia proposing to bring the purchase turnover during the said period to purchase tax under section 6 of the kst act. on 31st may, 1983 (annexure h) the cto overruling the objections urged thereto by the petitioner, has completed his assessment for the said period levying a sum of rs. 5 .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Oct-28-1985
Reported in : (1985)14ITD366(Delhi)
..... full bench had taken into account the language employed in corresponding statutory provisions for providing relief such as section 45(d) of the wealth-tax act, 1957. after analysing the provisions defining 'industrial company' as contained in the finance act and after taking into account the comparative language of the other provisions, the full bench was ..... learned members could not agree upon the conclusion, the point of difference of opinion as framed by them was referred to the president under section 255(4) of the act, who in turn nominated me as third member to express my opinion in the matter. the point of difference of opinion is : whether ..... , on the facts and in the circumstances of the case, the commissioner of income-tax was justified in passing orders under section 263 of the income-tax act, 1961 holding that assessment orders passed by the ito in respect of assessment years under consideration treating the assessee-firm as industrial undertakings ..... -1983, the decision of the full bench of the tribunal which was rendered on 20-10-1983 was not available. since the full bench decision of the tribunal is now available, this tribunal is bound ..... on the decision of the full bench of the tribunal in the case of ito v.hydle constructions (p.) ltd.  6 itd 575 (delhi). the learned counsel further contended that when the commissioner passed the orders on 24-6 .....Tag this Judgment!
Court : Karnataka
Decided on : Sep-06-1985
Reported in : 60STC328(Kar)
..... . abdulla's case  27 stc 1 (sc) which went from madras high court, the supreme court struck down the corresponding provisions of section 42(3) of the madras act holding that the power to confiscate the goods and to levy penalty under section 42(3) is not a provision which is ancillary or incidental to the power to tax sale of goods. that ..... of the supreme court in k. p. abdulla's case  27 stc 1 (sc) still holds good to penalties levied under the amended provisions. he demonstrates by comparing the provisions of section 28a before and after their substitution in the year 1969, to prove that the said provisions suffer from the same vice. 25. the officer-in-charge of check post ..... of money not exceeding one thousand rupees.' 18. under the karnataka sales tax act, similar powers were conferred under section 28a of the act before they were substituted by karnataka act 27 of 1969. section 28a of the karnataka act underwent some more additions and substitutions by act 18 of 1976 and act 23 of 1983. sub-section (4), (5) and (6) as substituted are reproduced below : '(4) the officer ..... supreme court upheld the action of the state government as reasonable, depend on a different situation and the provisions of the u.p. act which the supreme court was considering. (2) sodhi transport co. v. state of u.p.  52 stc 440. the question that arose in that case was, whether rule 28b of the u.p. sales tax rules requiring .....Tag this Judgment!
Court : Chennai
Decided on : Nov-06-1985
Reported in : AIR1986Mad204
..... , we will appositely refer to the powers exercisable by an appellate court in appeals arising from convictions and compare those powers with the powers exercisable by the high court under s. 368 of the code. section 386 sets out the procedure to be followed when an appeal is heard on merits by the high court ..... the high court to an accused person sentenced to death by the sessions judge.(9) under the terrorists act. a right of first appeal on. facts to the supreme court is provided for; but no corresponding right has been provided for under the code for an accused sentenced to death by the sessions judge and ..... javed ahmed v. state of maharashtra, air 1985 sc 23 1, and the order of' the division bench in vivekananda7s case, w.p. 11886 of 1983, where the view has been taken that the mental anguish suffered by condemned prisoners during the period taken by the higher courts to consider their appeal and ..... condition that they obtain leave from the high court to continue the appeal.25. while the division bench in vivekananda's case, w.p. 11886 of 1983, recognized the right of appeal conferred under s. 374(2) of the code to an accused person sentenced to death by a sessions judge or an ..... . in support of this argument he quoted the following passage from the division bench judgment in vivekananda v. state of tamil nadu etc., w. p. 11886 of 1983. the division bench, after referring to the decision in m. h. hoskot v. state of maharashtra, , has observed as follows -"according to the above ratio, .....Tag this Judgment!