Allahabad Court December 1987 Judgments
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Agra Beverages Corporation Pvt. Ltd. and anr. Vs. Union of India (Uoi) ...
Court: Allahabad
Decided on: Dec-10-1987
Reported in: 1988(18)LC261(Allahabad); 1988(34)ELT465(All)
R.M. Sahai, J.1. Refund of excise duty paid on aerated water under mistake of law after expiry of six months from the date of payment is the issue raised in this petition.2. Dispute is about payment made between 18th March, 1973 and 17th June, 1977. Aerated water became exigible to duty with effect from 1st April, 1970 by introduction of Item I-D in the Schedule of Central Excises and Salt Act, 1944. It read as under :'ID -Aerated Waters, whether or not fla-voured Ten per centor sweetened whether or not containing ad valorem.vegetable or fruit juice of fruit pulp.'3. It was enhanced to 20% with effect from 17th March, 1972 on aerated water, in the manufacture of which blended flavouring concentrates in any form was used'. In 1976 the entry I-D was amended and the amended entry reads as under :'Aerated Waters, whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp (1) Aerated waters, in the manufactures of which blended flavouring conc...
Raman Electricals Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Dec-10-1987
Reported in: 1988(35)ELT275(All)
R.M. Sahai, J.1. Principal issue raised in this petition is leviability of duty on goods manufactured and used for captive consumption.2. The petitioner, a factory engaged in manufacture of electric transformers since 1972, started repairing of fused or defective transformers in 1975. Dispute is about payment of duty on value of parts produced in the factory and replaced in course of repair of transformer. In July, 1982 the Government of India in case of Electric Equipment Factory which also carried on repair of transformers decided that in common parlance repair was clearly distinguishable from manufacture, therefore, the repaired transformer did not attract duty under tariff item No. 68. On 28th September, 1983 the petitioner relying on this decision applied for refund of duty paid on repair of transformers from April, 1983 to September, 1983. The application was allowed by the Assistant Collector on 30th October, 1984 as the transformers were received from various electricity divisi...
Oriental Fire and General Insurance Co. Ltd. and ors. Vs. Roshan Lal
Court: Allahabad
Decided on: Dec-10-1987
Reported in: 2(1988)ACC130
N.N. Mithal, J.1. In an accident which occurred at about 11-30 A.M. on 12-7-1973 on the Agra-Kanpur National Highway near Chhalesar Nursery, the claimant-respondent was severely injured resulting in ultimate amputation of his right leg and severe fracture injuries to his other leg apart from other injuries. The accident took place when Roshan Lal injured, who is an ice candy hawker, was going with histrolly on the road when he was hit from behind by Car No. UPU 9932. It is alleged that the driver of the car did not blow the horn and even after hitting the injured the car could be stopped only several paces ahead and immediately thereafter the driver escaped along with the car. The occurrence was witnessed by one M.S. Kapoor who was coming on the scooter and he also informed the relations of the injured. Thereafter the injured was taken to the Hospital where be remained hospitalised for one and half months. A F.I.R. was also lodged. He remained under the treatment of Dr. Vyas from 12-7-...
Guru Charan Industrial Works Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Dec-09-1987
Reported in: 1988(16)ECC23; 1988(33)ELT648(All)
R.M. Sahai, J.1. Does the period of limitation provided under Section 11B of Central Excises and Salt Act for refund of duty paid on goods which were not excisable or were entitled to exemption prevents a person from approaching this court for refund of the amount paid under mistake of law after expiry of six months from the date of payment is the issue which has been debated with some vehemence. No less interesting has been discussion on ethics of undue enrichment.2. Narration of facts is unnecessary. Suffice it to mention that the Assistant Collector Central Excise while exercising power under Section 11B of Central Excises and Salt Act of 1944 accepted the claim of petitioner, a Rice Mill Plant, that it being registered as small scale industry was entitled for exemption from whole of excise duty leviable under Tariff Item No. 68 of First Schedule in respect of first clearance, for home consumption; therefore, the payment of excise duty at 10% during financial years 1983-84 and 1984-...
Panna Lal Agyan and Ors. Vs. Hon'ble Speaker, Sri Balram Jakgad and Or ...
Court: Allahabad
Decided on: Dec-07-1987
Reported in: AIR1988All167
Ravi S. Dhavan, J. 1. A Hon'ble Member of Parliament was about to or had submitted resignation to resign his seat in Parliament from the constituency he represented to the Speaker. Upon this had followed this writ petition before this Court under Article 226 of the Constitution of India. The resignation submitted by the Member of Parliament is under Clause (3) of Article 101 of the Constitution of India. The reliefs sought in the writ petition are in effect (a) A writ of mandamus to the Speaker of the Lok Sabha directing him not to accept the resignation should he receive it, (b) a writ of mandamus to the Prime Minister restraining him from recommending the resignation of the Member of Parliament, if made and (c) a writ of mandamus to the Member of Parliament to withdraw his resignation, if made. There is a fourth relief sought also under what is 'deemed fit and proper' clause which seeks a relief from the Court to secure the ends of justice to save democracy. The petitioners upon thei...
Kamal Krishan Shukla Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: Dec-07-1987
Reported in: (1988)69CTR(All)105; [1988]173ITR170(All); [1988]39TAXMAN64(All)
Om Prakash, J.1. Prayer of the petitioner is that a writ in the nature of certiorari be issued for quashing the ex parte assessment orders, made by respondent No. 2 for the assessment years 1963-64, 1964-65 and 1965-66 on the firm, Badshah Pasand Karyalaya, and for quashing the proclamation dated March 24, 1987 (annexure 1 to the writ petition), for auctioning the house No. 74/110, Dhan Kutti, Kanpur, and that a writ be issued in the nature of mandamus directing the respondents not to proceed with the recovery on the basis of the ex parte assessment orders.2. Brief facts are that one Laxmi Narain Shukla, who was engaged in the business of manufacture and sale of pan masala in the name Badshah Pasand Pan Masala, died on March 23, 1959, leaving behind his wife, Smt. Bitti Kunwar, his sons, Chunni Lal Shukla, Munna Lal Shukla and the petitioner. It is averred that after the death of Laxmi Narain Shukla, his son, namely, Chunni Lal Shukla, formed a partnership on March 23, (sic) 1959, whic...
Ram Das Deoki Nandan Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-04-1987
Reported in: [1988]173ITR64(All); [1988]36TAXMAN196(All)
Om Prakash, J.1. The assessee, a Hindu undivided family, is engaged in the business of sarafa, pawning, etc., at Gorakhpur. A search was conducted in the business premises of the assessee and on the residential premises of its members and certain books and valuables were seized. Smt. Kamla Devi and Sri Ashok Kumar Barnwal are the members of the Hindu undivided family besides ethers. After the search the Department was of the view that the business being carried on in the names of these two members, belonged to the assessee-Hindu undivided family and that both the members are merely benamidars. Therefore, their assessments for the earlier years were set aside by the Commissioner of Income-tax under Section 263 on the ground that they were erroneous and prejudicial to the interests of the Revenue.2. While making the assessment for the assessment year 1973-74, the Income-tax Officer took the view that the business carried on in the name of Sri Ashok Kumar and Smt. Kamla Devi, in fact, bel...
Agarwal Pesticides and Chemical Industries Vs. Union of India (Uoi) an ...
Court: Allahabad
Decided on: Dec-04-1987
Reported in: 1988(17)ECC30; 1988(18)LC59(Allahabad); 1988(33)ELT681(All)
1. Show-cause notice issued by the Assistant Collector of Central Excise for contravention of Rules 9, 173 B, C, F, G, Q, 174 and 198 of Central Excise Rules for manufacture and clearance of fertilizer without paying excise duty has been challenged as without jurisdiction.2. Rule 9(1) as it stood in 1979 prohibited removal of goods from any place where they were produced, cured or manufactured whether for consumption, export or manufacture without payment of excise duty. And if any excisable goods were removed, in contravention of Sub-rule (1) then under Sub-rule (2) of the Rule the producer or manufacture was liable to pay not only the duty leviable on it, but penalty as well and the goods were liable to confiscation. The expression, in contravention of was considered by the Hon'ble Supreme Court in N.B. Sanjana v. E.S. & W Mills (1971 S.C. 2039). It was held,'To attract Sub-rule (2) to Rule 9, the goods should have been removed in contravention of Sub-rule (1). It is not the case of ...
Uttar Pradesh Forest Corporation Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Dec-03-1987
Reported in: 1988(34)ELT627(All)
R.M. Sahai, J.1. U.P. Forest Corporation constituted by U.P. Forest Corporation Act, 1974 lor better preservation, supervision, development and exploitation of forest produce, has approached this Court for a direction to Union of India restraining it and its officials from enforcing provisions of Central Excises and Salt Act, 1944 and demanding excise duty on 'round' or 'sawn' timber obtained from standing trees sold to it by State Government. '2. Dispute started when Assistant Collector, Central Excise sent a letter on 17th April, 1979 to the General Manager, Van Nigam, Lucknow intimating him that on, 12th and 13th February, 1979, Superintendent of Central Excise, Mori, Dehradun visited your unit at Gangheri which is 13 kms. ahead of Uttar Kashi, and found that the unit was converting timber logs into planks, slippers, beams etc. and the sawing was done with the aid power' therefore, it was liable to pay excise duty. In reply the Corporation claimed that it was not manufacturing any f...
U.P. State Road Transport Corporation Vs. Shaheedan and ors.
Court: Allahabad
Decided on: Dec-03-1987
Reported in: 2(1988)ACC68
N.N. Mithal, J.1. This is an appeal by the U.P. State Road Transport Corporation against the award of the Motor Accident Claims Tribunal awarding a sum of Rs. 36,000/- to the legal representatives of the deceased. To put the facts briefly, these are as follows:2. On 29-12-1975 at about 7-00 P.M. the appellant's Bus U.P.B. 6796 coming from Agra side hit a stationery private bus No. UPT 673 causing injuries to three persons and resulting in the death of the conductor of the private bus Nafees Mohammad.lt is alleged that the private bus had developed some disorder and was being repaired by the side of the road by a mechanic Naseem while the conductor Nafees Mohammad deceased and driver Bashir were assisting him in the work. The private bus was hit with such a great impact that it was dragged to about 25 to 30 feet. The bus was being rashly and negligently driven and as such a sum of Rs. 75,000/- was claimed by the mother, widow and a minor child of the deceased.3. The case of the corporat...
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