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Judgment Search Results Home > Cases Phrase: mediation Year: 1977 Page 9 of about 475 results (0.048 seconds)

Nov 15 1977 (HC)

Commissioner of Sales Tax Vs. Bombay Film Laboratories Private Limited

Court : Mumbai

Decided on : Nov-15-1977

Reported in : [1978]41STC52(Bom)

madon, j. 1. the respondents were registered as dealer under the bombay sales tax act, 1953, with effect from 10th june, 1954. they are also registered as dealers under the bombay sales tax act, 1959. the respondents carry on the business of processing exposed films brought to them by their customers. 2. this reference deals with the assessment period 1st april, 1954, to 9th june, 1954. the respondents were also assessed to tax in respect of subsequent periods, and in respect of the assessment period in question as also the subsequent periods certain questions arose in their assessments, all of which were decided against the respondents by the sales tax authorities. the respondents ultimately went to the sales tax tribunal, and the revision applications in respect of the periods under the bombay sales tax act, 1953, and their second appeal under the bombay sales tax act, 1959, were all heard together and disposed of by the tribunal by a common judgment, deciding all those questions in favour of the respondents. therefore, the applicant made separate applications for reference in each of these eight matters. the tribunal framed three questions of law as asked for by the applicant in all the eight matters and referred them by separate orders to this high court. the questions so referred to us by the tribunal are : '(1) whether, having regard to the facts and circumstances of the case, the tribunal erred in holding that the impugned sales in question of hypo water effected by .....

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Nov 17 1977 (HC)

Commissioner of Sales Tax Vs. Paper and Pulp Conversion Limited

Court : Mumbai

Decided on : Nov-17-1977

Reported in : [1978]41STC64(Bom)

madon, j. 1. in each of these three references under section 34(1) of the bombay sales tax act, 1953, the following two questions have been referred to us by the sales tax tribunal at the instance of the commissioner of sales tax : '(1) whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the respondents were entitled to set-off under rule 11(1a) of the bombay sales tax (exemptions, set-off and composition) rules, 1954, when one of the requirements of rule 11(4) of the said rules relating to furnishing of a statement in form (12) annexed to the return for the relevant assessment period within the prescribed time was admittedly not complied with, in the sense that that statement was not put in form (12) (2) whether, on the admitted fact, that a statement in form (12) was not furnished as required by rule 11(4) of the bombay sales tax (exemptions, set-off and composition) rules, 1954, the tribunal was justified in law in holding that there was sufficient compliance with the conditions laid down in the said rule 11(4) because the information required in form (12) was available in the returns ?' 3. the respondents were registered as a dealer under the bombay sales tax act, 1953. they filed before the sales tax officer their returns by the prescribed time. they carried on business as manufacturers of paper, and for the purposes of this business they used to purchase materials from various dealers some of whom were .....

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Nov 24 1977 (HC)

Commissioner of Sales Tax Vs. Burmah Shell Refineries Limited

Court : Mumbai

Decided on : Nov-24-1977

Reported in : [1978]41STC337(Bom)

madon, j.1. this is a reference under section 61(1) of the bombay sales tax act, 1959, made at the instance of the commissioner of sales tax. 2. the respondents carry on the business of processing and refining crude oil for the purpose of manufacturing kerosene from it. the crude oil so processed and refined belongs to burmah shell oil storage and distributing company of india limited (hereinafter for the sake of brevity referred to as 'the marketing company'). the respondents after refining the crude oil into kerosene hand over the kerosene to the marketing company. for the purpose of refining crude oil the respondents require sulphuric acid. accordingly, they entered into an agreement dated 9th june, 1955, with the dharamsi morarji chemical company limited (hereinafter for the sake of brevity referred to as 'the chemical company') under which the respondents agreed to purchase all their requirements of sulphuric acid from the chemical company upon certain terms and conditions set out in the said agreement. for the purpose of manufacturing and supplying the respondent's requirement of sulphuric acid the chemical company had erected a plant. the said agreement was to come into operation as soon as the chemical company was able to put on commission the required additional plant and was to remain in force for a period of ten years from the date of its coming into operation, unless terminated by notice as provided in the said agreement. by clause 5 of the said agreement, the .....

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Dec 08 1977 (HC)

Commissioner of Sales Tax Vs. Shantilal Kalidas and Bros.

Court : Mumbai

Decided on : Dec-08-1977

Reported in : [1978]42STC166(Bom)

madon, j.1. these are two references under section 34(1) of the bombay sales tax act, 1953, in each of which the following two questions have been referred to us : '(1) whether the tribunal is correct in law in holding that an authority acting under section 15 of the bombay sales tax act, 1953, cannot resort to best judgment assessment (2) whether, on the facts and in the circumstances of the case and on a true and proper interpretation of section 15 of the bombay sales tax act, 1953, the tribunal was correct in law in holding that the sales tax officer (viii), enforcement branch, bombay, could not initiate the proceedings under that section on the ground that the original assessment under section 14 of the said act was passed by the sales tax officer, c ward, bombay ?' 2. the brief facts necessary for deciding these references are that the respondents were registered as a dealer under the said act. their assessments for the period 1st april, 1955, to 31st march, 1956, and 1st april, 1956, to 31st march, 1957, were made by the sales tax officer, c ward, bombay. in the respondents' income-tax proceedings certain books were seized by the income-tax officer. on receipt of this information, the sales tax officer (viii), enforcement branch, bombay, also took charge of these books. on 24th february, 1964, the said sales tax officer (viii), enforcement branch, issued notices to the respondents under section 15 of the said act to show cause why turnover escaping assessment for the .....

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Jan 12 1977 (HC)

The State of Haryana Vs. Iqbal Singh

Court : Punjab and Haryana

Decided on : Jan-12-1977

Reported in : 1978CriLJ46

s.s. sidhu, j.1. the state of haryana has filed this appeal against the judgment dated 1st february, 1973, of the court of the judicial magistrate 1st class, ambala (shri p. p. chhabra), by which it acquitted iqbal singh respondent of his charge under section 409, indian penal code, because it was found that it was necessary for the prosecution to obtain sanction of the central government to prosecute iqbal singh and that the same had not been obtained before launching prosecution against him in the court.2. the facts of the case, in brief, are that iqbal singh respondent was working as foreman-cum-supervisor, rural industry development central, at pinjore. he absented aimself from duty from 12th august, 1967, onwards and took away some government money with him. the district industries officer made a complaint to the superintendent of police ambala, alleging that iqbal singh had embezzled the government money. he had proceeded on medical leave for four days with effect from 26th july, 1967. he then got his leave extended to 11th august, 1967. after that, neither any application for extension of leave was received from him nor did he report himself for duty. he was required to appear before the industries officer, ambala, and hand over the money by 20th august, 1967, but he failed to do so and instead sent a letter stating that he would appear before that officer on 23rd august, 1967. even on the aforesaid date, he failed to turn up before that officer. the complaint .....

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Jun 29 1977 (HC)

Ammu Brahmani and ors. Vs. Gopalan and ors.

Court : Kerala

Decided on : Jun-29-1977

Reported in : AIR1979Ker130

chandrasekhara menon, j. 1. the appellants are the plaintiffs in the suit from which this second appeal arises. the properties scheduled to the plaint in the suit belonged to the family of the husband of first plaintiff. there was an earlier suit for partition of the assets of this family -- o. s. 134/1114 (m. e.) of the district court, trichur. during the pendency of the suit a receiver appointed by the court was in management of the properties involved in the litigation. the properties, now the subject matter of the present suit had been leased out by the receiver to one velappan on an aggregate rent of 57 paras of paddy and one bunch of bananas per year. during the pendency of the partition suit, first plaintiff's husband had died and the plaintiffs in the present action had been impleaded as his legal heirs in the partition suit. by the decree in the partition suit, which was finally confirmed in appeal on 27-10-1958, the properties had been set apart to these persons. 2. after the death of the original lessee from the receiver, velappan, the first respondent herein, the defendant in the suit came into possession of the properties holding the same under the same lease arrangement. re filed on 22-5-1961 an application for fixation of fair rent before the land tribunal, trichur as o. a. 3566 of 1961. this application filed under the kerala agrarian relation act was subsequently renumbered as o. a. 1767/64, after coming into force of the kerala land reforms act (hereinafter .....

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Mar 09 1977 (HC)

N. Soundarapandian Vs. Vallioor Panchayat Union Council Represented by ...

Court : Chennai

Decided on : Mar-09-1977

Reported in : (1978)1MLJ23

ordera.d. koshal, j.1. the second respondent made an application dated the 11th of november, 1970 to the vallioor panchayat union (here in after referred to as the panchayat) praying for the issue of a licence to install machinery for running a new rice mill in chottikulam. the panchayat granted the application by an order dated the 10th of may, 1971 which is challenged by the petitioner on the ground that according to the rules framed under the tamil nadu panchayats act, 1958 (here in after referred to as the act) it was incumbent on the panchayat to call for the report of the chief inspector of factories and the director of town planning before granting the application, that neither of these two authorities was approached by the panchayat, and that, therefore, the application was granted in contravention of the said rules. the petitioner prays that the order dated the 10th of may, 1971 and mentioned above be quashed by a writ of certiorari.2. learned counsel for the respondent no. 2 banks on the provision of sub-section (3) of section 159 of the act and a rule framed thereunder for the proposition that a period of two months having elapsed since the date of the said application without respondent no. 1 having communicated his orders thereon, the application stood automatically sanctioned. sub-section (3) reads:save as aforesaid, if orders on an application for any such licence or permission are not communicated to the applicant within thirty days or such longer period as .....

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Jul 14 1977 (HC)

Commissioner of Income-tax Vs. Kailasho Devi Burman and ors.

Court : Kolkata

Decided on : Jul-14-1977

Reported in : [1978]115ITR732(Cal)

ramendra mohan datta, j. 1. i think the tribunal has totally failed to draw the irresistible inference from the facts placed before it. therewas no scope for vacillation or giving the benefit of doubt to the assessee. the only conclusion that could be reached from the admitted facts was that the notice of demand was duly and properly served on the assessee. the tribunal definitely misdirected itself and committed an error on the face of the record by taking the statement of the counsel as evidence before it. the statement of the counsel was to the effect that there was no such person by the name of phool singh who had authority to receive any such notice on behalf of the assessee. that could not have been relied on by the tribunal as evidence before it. if that was the position then the assessee should have come forward to deny such service on cogent evidence and until that was done the tribunal would have the only option to proceed on the basis of the acknowledgment receipt which showed that the demand notice was duly served on the assessee. if the tribunal had done so it would have reached the inevitable and inescapable conclusion that the demand notice had been duly and properly served. the tribunal ought not to have misled itself by relying on the slip which contained a misleading note by an inspector that the correct name of the assessee was 'rash behari burman 'and not' rash behari das barman'. the tribunal ought to have taken note of the fact that the assessee had all .....

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Jul 14 1977 (HC)

Janu Chandra Waghmare and ors. Vs. the State of Maharashtra and ors.

Court : Mumbai

Decided on : Jul-14-1977

Reported in : AIR1978Bom119; (1977)79BOMLR499

..... capacity as owners or as persons having proprietary interest in the produce and not as traders and as such the effect of the acquisition on their trade is secondary and mediate and not direct or immediate. in our view, the position arising under the acquisition act would be comparable to a couple of instances which would be in pari materia. suppose ..... rigorous test has been laid down by our supreme court, namely the effect or impact of the restriction on free trade, must be direct or immediate and not indirect or mediate and in the context of such test the object or purpose for which the acquisition or expropriation is authorised by the enactment would be relevant and material. 52. having regard ..... free flow or movement of trade and that if the impact or effect of the impugned restrictions on trade and commerce is direct and not remote and immediate and not mediate, such restrictions would offend the freedom guaranteed by article 301.45. in the automobile case : [1963]1scr491 the constitutional validity of rajasthan motor vehicles taxation act, 1951 and the provisions ..... that would fall within the purview of article 301. the argument that all taxes should be governed by article 301 whether or not their impact on trade is immediate or mediate, direct or remote, adopts, in our opinion, an extreme approach which cannot be upheld. if the said argument is accepted it would mean, for instance, that even a legislative enactment .....

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Jun 20 1977 (FN)

Morris Vs. Gressette

Court : US Supreme Court

Decided on : Jun-20-1977

..... subsequent constitutional challenges to the implemented legislation, there also was to be "no dragging out" of the extraordinary federal remedy beyond the period specified in the statute. switchmen v. national mediation board, 320 u.s. at 320 u. s. 305 . since judicial review of the attorney general's page 432 u. s. 505 actions would.unavoidably extend this period, it is ..... inferred." 397 u.s. at 397 u. s. 166 . see association of data processing service orgs. v. camp, 397 u. s. 150 , 397 u. s. 157 (1970); switchmen v. national mediation board, 320 u. s. 297 (1943). that inquiry must address the role played by the attorney general within "the context of the entire legislative scheme." abbott laboratories v. gardner, supra .....

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