Allahabad Court August 1987 Judgments
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M.C. Goel Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Aug-03-1987
Reported in: 1988(15)LC356(Allahabad); 1988(35)ELT449(All)
V.K. Mehrotra, J.1. Petitioner M.C. Goel has assailed before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi an order by which penalty to the tune of Rs. 5,00,000/- has been imposed upon him. Under Section 129E of the Customs Act, 1962 when any appeal relates to any Duty demanded or any penalty levied under the Act, the person desirous of appealing against such decision or order is required to deposit, pending the appeal, the duty demanded or penalty levied. Under the proviso to this section, the requirement of deposit of the amount of Duty or penalty can be dispensed with if the Tribunal is of opinion that the deposit of the amount would cause undue hardship to such a person. The Tribunal is empowered to dispense with the deposit subject to such conditions as it considers fit. This is clear from a reading of Section 129E which says :'129-E, Deposit, pending appeal, of duty demanded or penalty levied - Wherein any appeal under this Chapter, the decision or order ap...
ilyas Ahmad Body Maker Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Aug-03-1987
Reported in: [1988]69STC205(All)
R.K. Gulati, J. 1. This revision under Section 11 of the U. P. Sales Tax Act (hereinafter referred to as 'the Act') has been filed by the assessee, M/s. Ilyas Ahmad Body Makers, Kotdwar, Garhwal, against the order of the Sales Tax Tribunal, whereby it allowed the Revenue's appeal against the assessee ex parte and without his presence.2. The assessment year in dispute is 1979-80. The assessee has been assessed to tax with the aid of Section 21 of the Act. There is no previous history of any assessment against the assessee.3. According to the assessee he was engaged in the business of 'job-work' constructing truck and motor bodies in respect whereof material was supplied by his clients. He was concerned with the labour charges only, and was not liable to sales tax inasmuch as in constructing bodies for others he had not engaged himself in making any sale thereof. However, the Sales Tax Officer did not accept the assessee's case and by an assessment order aforesaid he taxed the assessee o...
Commissioner, Sales Tax Vs. Ravi Industries
Court: Allahabad
Decided on: Aug-03-1987
Reported in: [1988]69STC288(All)
Om Prakash, J.1. These are two revisions by the Revenue for the assessment years 1969-70 and 1973-74 against the Tribunal's combined judgment dated 2nd April, 1986. Both the revisions are disposed of by a combined order.2. The dealer supplied clamps and channels to the electrical department and the question arose whether these items are covered by serial No. 7-A of the Notification No. ST-7096/X-1012 of 1965 dated 1st October, 1965. Serial No. 7-A runs as follows :Electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy.3. The submission of the learned Standing Counsel is that the clamps and channels being accessories required for distribution and transmission of electrical energy are covered by the aforesaid item serial No. 7-A of the notification and are liable to tax at 7 per cent. The submission of Sri Bharatji, learned counsel for the assessee, is1 that it is only the accessories of the electrical equipment or p...
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