Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-26-2003
Reported in : (2003)(87)ECC513
..... only after ten years cannot be a reason to set aside the order as there is no limitation prescribed for conclusion of the proceedings under section 116 of the customs act.16. the limitation regarding the exercise of power by this tribunal which is a creature of the statute has been considered by the apex court ..... for finalizing the assessment only for the reason of long delay.7. admittedly there is no period of limitation prescribed for finalizing the provisional assessment made under section 18 of the customs act, 1962. therefore, we have to examine whether on the basis of the ratio of the decisions relied on by the appellant the commissioner (appeals) or ..... the importer took up the matter in appeal. the commissioner (appeal) held that the demand raised is premature in view of the provisions contained under section 28(3)(b) of the customs act, 1962 as provisional assessment was not finalised. he, therefore, set aside the order confirming the demand but further held that his order will not .....
Tag this Judgment!Court : Delhi
Decided on : Feb-27-2003
Reported in : (2004)91TTJ(Del)108
..... a statutory obligation also to examine and be satisfied that the accounts of the company are maintained in accordance with the requirements of the companies act. sub-section (1a) of section 115j does not empower the assessing officer to embark upon a fresh enquiry in regard to the entries made in the books of account of ..... extent provided in the explanationn. the use of the words 'in accordance with the provisions of parts ii and iii of schedule vi to the companies act' in section 115j was made for the limited purpose of empowering the assessing officer to rely upon the authentic statement of accounts of the company. while so looking ..... (appeals) held that the arrears of depreciation were chargeable against the profits of the current year. he, thereforee, upheld the working of book profit under section 115ja of the act as submitted by the assessed. the revenue is in appeal before us against the findings of the commissioner (appeals).32. while learned departmental representative supported the .....
Tag this Judgment!Court : Delhi
Decided on : Feb-28-2003
Reported in : 2003IIAD(Delhi)645; 103(2003)DLT508; [2003]43SCL616(Delhi)
..... chairman and not less than two and not more than eight other members to be appointed by the central government.'15. section 129 of the customs act, 1962 provides for the constitution of the appellate tribunal which is the following words:'129: appellate tribunal- (1) the ..... of the table below to function as appellate authority against the orders passed by the adjudicating authorities authorised by the central government under section 13 of the said act and specified in column 2 of the said table. table ------------------------------------------------------------------------------ s. no. designation of adjudicating ------------------------------------------------------------------------------ 1. controller of imports ..... are concerned, they are of different nature and respondents were authorised to initiate the same by virtue of powers contained in section 11(2) of the act for failure on the part of the petitioner to fulfilll its export obligation. thereforee, petitioner is not correct in its .....
Tag this Judgment!Court : Delhi
Decided on : Feb-28-2003
Reported in : 2003IIIAD(Delhi)9; 103(2003)DLT792; 2003(66)DRJ256; 2003(88)ECC119; 2003(161)ELT134(Del)
..... etc. v. a.b. ismail etc. (supra) the supreme court held that lifeless mutton was 'other goods' different from 'goat and sheep' within the meaning of section 5-a of the kerala general sales tax act as meat got after slaughtering goat and sheep would not be same as goat and sheep.16. keeping in view the law laid down in the ..... powder would be a distinct product. thereforee, it could be given different treatment by the framers of import control policy. that is precisely done here also. as noted above, in section-1 of the import control policy for the relevant year 1977-78, item no. 47, annexure-ii to part-b of vol.ii of the policy, describes the item ' ..... release orders for such items according to their entitlement.' 7. as per sub para (e) direct import of canalised items were not allowed against transferred licenses. he submitted that section-iii of vol.1 of the import control policy of the year 1977-78 contained the list of items whose import was canalised. seriall no. 6 thereof read as under .....
Tag this Judgment!Court : Delhi
Decided on : Mar-10-2003
Reported in : 2003IIIAD(Delhi)624; [2005]123CompCas785(Delhi); 104(2003)DLT909; 2003(71)DRJ523; [2004]50SCL268(Delhi)
..... refiling it in company law board, the company law board was not dealing with the matter pending in high court and consequently there was no violation of section 68 of the companies amendment act, 1998. 5. the entire portion of the judgment which is against the appellant is contained in paragraphs 17, 18 and 19 and reads as follows ..... indulgence in forum shopping by the appellant. 2. the dispute which relates to the present appeal originated on a petition filed in this court under section 397 and 398 of the companies act in the year 1990 by the appellant herein a.p. jain alleging oppression and mismanagement which was numbered as cp 174/1990. the matter remained ..... 1996, a prayer was made on account of the change of jurisdiction pursuant to the 1988 amendment in the companies act which came into force with effect from 31.5.91. by the said amendment, the petitions under sections 397 and 398 relating to oppression and mismanagement under chapter vi were required to be heard by the company law .....
Tag this Judgment!Court : Delhi
Decided on : Mar-10-2003
Reported in : [2003]86ITD335(Delhi)
..... erred on the facts of the case and in law in not allowing interest under section 244a/other relevant provisions of the income tax act on the amount of self-assessment tax paid, which became refundable under section 143(3)1/250 as per provisions of income tax act from the date of payment of such tax.'3. briefly stated the facts of ..... from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand. section 156, in turn, states that where any tax etc. is payable in, consequence of an order passed under this act, the assessing officer shall serve upon the assessed a notice of demand in the prescribed form ..... on the facts of the case and in law in not allowing interest under section 244a/other relevant provisions of the income tax act on the amount of self-assessment tax paid, which became refundable under section 143(1)(a)/143(1b) as per provisions of income tax act from the date of payment of such tax.'14. the facts of this year .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-10-2003
Reported in : (2003)(88)ECC503
..... the court in phelps & co (supra). in j.k. cotton spinning & weaving mills, the court had interpretted the expression "in the manufacture of goods" [occurring in section 8(b) of the central sales tax act, 1956] and, ruled as under: "the expression in the manufacture of goods should normally encompass the entire process carried on by the dealer of converting raw materials ..... course of manufacture of goods for sale could be said to have been used in the manufacture of goods for sale" within the meaning of section 5(2) (a) (ii) of the bengal finance (sales tax) act 1941, then the welding electrodes and gases used by the appellants in their factory for repairs and maintenance of machinery should be held to have .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-10-2003
Reported in : (2004)84TTJ(Delhi)80
..... cit(a) erred on the facts of the case and in law in not allowing interest under section 244a/other relevant provisions of the it act on the amount of self-assessment tax paid, which became refundable under section 143(3)/250 as per provisions of it act from the date of payment of such tax." 3. briefly stated the facts of the case are ..... a) erred on the facts of the case and in law in not allowing interest under section 244a, other relevant provisions of the it act on the amount of self-assessment tax paid, which became refundable under section 143(1)(a)/143(1b) as per provisions of it act from the date of payment of such tax." 14. the facts of this year are similar ..... from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand.section 156, in turn, states that where any tax, etc. is payable in consequence of an order passed under this act, the ao shall serve upon the assessee a notice of demand in the prescribed form .....
Tag this Judgment!Court : Delhi
Decided on : Mar-11-2003
Reported in : 2003IVAD(Delhi)632; 105(2003)DLT422; 2003(69)DRJ544
..... landlord can not recover rent or mesne profits unless he seeks recovery of possession at the same time. such a situation is not only preposterous but highly unimaginable.section 19 of the act itself provides the answer. it reads as under:-19. proceedings for eviction of tenants not to be taken without permission of the competent authority- (1) ..... the permission, it shall record a brief statement of the reasons for such refusal and furnish a copy thereof to the applicant.9. bare perusal of section 19 of the act shows that prior permission from the competent authority is a condition precedent to a suit for recovery of possession alone. no such permission is required for filing ..... of time his occupation becomes unauthorised and similarly if a tenant does not evict the premises after the termination of tenancy by way of a notice under section 106 t. p. act he becomes an unauthorised occupant and in both the eventualities a tenant has to pay mesne profits and damages at market rate of rent. to the .....
Tag this Judgment!Court : Delhi
Decided on : Mar-13-2003
Reported in : 104(2003)DLT560; 2003(68)DRJ278
..... , from defect of jurisdiction or other cause of a like nature, is unable to entertain it.' 9. the use of the word 'plaintiff' in sub-section (1) of section 14 of the limitation act can lead to two situations. firstly, that the plaintiff seeking the enlargement of time need not be a plaintiff in the other civil proceedings which it has ..... , it can be predicated that the plaintiff in both the actions must be one and the same person who seeks to avail of the latitude contained in section 14(1) of the limitation act. in my opinion the word 'plaintiff' must be governed by the concept of the prosecution of a legal action. in partition suits thereforee, where all the ..... three years which has expired much earlier on the respective deaths of late sardar kundan singh and late sardar polo singh. 8. mr. dial has argued that section 14(1) of the limitation act is not attracted in the facts of the case. it reads as follows: '14. exclusion of time of proceeding bona fide in court without jurisdiction.--(1) .....
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