Certification - Year 1989 - Judgments

May 24 1989 (TRI)

Grand Smithy Works and Five ors. Vs. Certificate Officer and ors.

Court: Sales Tax Tribunal STT West Bengal

Decided on: May-24-1989

Reported in: (1990)79STC414Tribunal

..... assessments of tax etc made by the commercial tax officer salkia charge howrah and the certificate proceedings for realisation thereof the application in rn 12 relates to assessment and realisation of ..... and other partners carrying on business under the trade name of grand smithy works the certificate proceedings are therefore valid and can be enforced against the surviving partners of the partnership .....

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Mar 13 1989 (TRI)

Y.W.C.A. of India Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Mar-13-1989

Reported in: (1989)29ITD620(Delhi)

..... auditor who audited the accounts can be different from the accountant who gave the certificate except by doing violation to the expression such accountant according to the expression ..... large companies public sector undertakings nationalised banks the statutory auditors always rely upon the certificate given by other chartered accountants appointed to audit the accounts of various other transactions .....

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Jun 07 1989 (TRI)

Hooghly Extrusions and anr. Vs. Commercial Tax Officer,

Court: Sales Tax Tribunal STT West Bengal

Decided on: Jun-07-1989

Reported in: (1993)88STC517Tribunal

..... state representative opposed the application and contended that the order of refusal to issue eligibility certificate was legal and valid as the applicant did not fulfil the conditions laid down ..... applicant that these are extraneous issues and should not have been considered while granting eligibility certificate we agree with the said contention the relevant statutory rule provides for grant of .....

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Oct 31 1989 (TRI)

Smt. Balwant Kaur Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Oct-31-1989

Reported in: (1990)32ITD608(Kol.)

..... appellant disclosed silver utensils valuing rs 42 387 nowhere in the certificate it is mentioned that the silver utensils valuing rs 42 387 ..... that there was no ground for interference in the matter of certificate under section 8 2 dated 31 12 77 the assessee had ..... mentioned by the ito that it is also revealed from the certificate under section 8 2 of voluntary disclosure of income and wealth .....

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Apr 13 1989 (HC)

Hemendra Nath Chakraborty Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Apr-13-1989

Reported in: (1989)2CALLT93(HC)

..... submitted that this document conclusively proved that the allegation regarding interpolation in the discharge certificate was false frivolous and designedly made and as such it was submitted that the ..... the petitioner s case is that the petitioner could not get his original matriculation certificate due to partition of india which was accompanied by strained relationship between two countries .....

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Nov 03 1989 (TRI)

Dipen Enterprises Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Nov-03-1989

Reported in: (1990)LC418Tri(Mum.)bai

..... of industries state of gujarat is the appropriate authority for issuing the registration certificate the certificate of registration issued by the directorate of industries government of gujarat does not ..... in the manufacture of any goods for which it holds a licence or registration certificate from the appropriate government authority wherever applicable in this case the appellants do not .....

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Aug 16 1989 (HC)

Rattan Lal and Etc. Vs. State of H.P.

Court: Himachal Pradesh

Decided on: Aug-16-1989

Reported in: 1991CriLJ3302

..... prevention of food adulteration act the report of the public analyst stood superseded by the certificate issued by the director of the central food laboratory having been so superseded the report ..... for whatever reasons no fresh written consent by the appropriate authority is needed after the certificate of the director and that the prosecution instituted on the basis of the consent obtained .....

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Mar 16 1989 (HC)

Bhanu Sashi Das Dey Vs. the State of West Bengal and ors.

Court: Kolkata

Decided on: Mar-16-1989

Reported in: (1989)2CALLT66(HC),93CWN895

..... again approached the authorities concerned and forwarded a copy of the said pass certificate referred to hereinabove to the concerned authorities but curiously enough the authorities concerned ..... unless can be dispelled by any recognised documents like matriculation certificate etc the certificate being primary muktab final examination certificate is also an authentic document issued by a public .....

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Sep 18 1989 (HC)

Abn Food and Beverage Pvt. Ltd. Vs. Assistant Commissioner of Commerci ...

Court: Kolkata

Decided on: Sep-18-1989

Reported in: [1990]77STC339(Cal)

..... petitioner has submitted that although the petitioner made an application for exemption benefit or eligibility certificate on 4th february 1986 but the benefit under the said notification should take effect ..... claiming the benefit of this notification shall be so eligible if he possessed a valid certificate of eligibility in the form appended to this notification granted by the appropriate assistant .....

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Nov 23 1989 (HC)

Adhiyaman Educational and Research Institutions Vs. the State of Tamil ...

Court: Chennai

Decided on: Nov-23-1989

Reported in: AIR1991Mad246

..... the government and mr murugesan learned counsel for the university that students who secure transfer certificates from the petitioner college will be accommodated in other colleges to enable them to continue ..... deliberately closed after our judgment in order to prevent the students from getting the transfer certificates the manner in which the college has behaved deserved condemnation 65 hence we are .....

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