Court : Delhi
Decided on : Dec-12-1989
Reported in : [1990]32ITD775(Delhi)
..... force for regulations of the foreign exchange. thereforee, the requirement that the foreign exchange should be brought to india, should be according to the foreign exchange regulations act. under section 27 of fera, no person resident in india, without the previous permission of the central government associate himself with, or participate in, whether as promoter or ..... sharma had raised the same point. according to him, this was a statutory liability. even the demand notice received from the electricity board refers to sec. 24(1) of the indian electricity act, 1910. we are unable to accept this submission. the cit (appeals) is correct in his finding that the liability is only contractual. before the ..... considering whether a non-resident was maintaining a dwelling house, so that he can be considered as a resident. in section 4a (a) of the 1922 act, a non-resident, who maintains a dwelling house, would be treated for certain purposes as a resident. in the case of s. m. zackariah sahib v. cit .....
Tag this Judgment!Court : Chennai
Decided on : Dec-12-1989
Reported in : (1990)2MLJ381
..... tamil nadu panchayats act published by the madras law journal office, madras under the heading 'house tax' reads as follows:the following buildings shall, if they fall within the definition of 'house ..... to pay the tax on the basis thereof, obviously, all is not' well with the first respondent panchayat.3. the relevant rules framed under the tamil nadu panchayats act (xxxv of 1958) grant exemption from payment of house tax for certain classes of buildings. clause (c) of rule 1 which is available at page 174 of the ..... ' under the act be exempt from the house tax--(a) ....(b) ....(c) buildings used for educational purposes including hostels and for libraries which are open to the public, public buildings .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-12-1989
Reported in : (1990)(29)ECC69
..... assistant collector classified vulcanised fibre sheets and body sheets, manufactured by the appellants, under heading no. 39.20 (sub-heading 3920.22) of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the 'schedule') rejecting the manufacturers' claim for classification of the goods under heading 39.13 (sub-heading 3913.30) of the schedule. by the second ..... held, in the facts and circumstances of the case, that vulcanised fibre sheets fall under heading 39.13 (sub-heading 3913.30) of the schedule to the central excise tariff act, 1985.15. we modify the impugned order to the above extent and allow the present appeal.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-12-1989
Reported in : (1990)(28)LC177Tri(Delhi)
..... representative appearing for the collector supported the impugned order and contended that the collector (appeals) has rightly held that the goods having rectangular shape, the cross-sectional dimension should be the diagonal measurements. he also urged that notification has to be strictly interpreted.4. we have carefully considered the submissions made by the learned ..... imported are stainless steel flats having rectangular shape, the measurements of which have already been mentioned above. the question is what should be considered as cross sectional dimension of the goods because the goods would be eligible for the lower exempted rate of 60% if it is below 10 mm. there is no ..... herein imported a consignment of stainless steel flats of the following dimensions: and cleared it on payment of 150% duty under heading 73.15(2) customs tariff act, 1975 on 7.7 1983. subsequently, they filed a refund claim on the ground that the goods were eligible for exempted assessment at 60% being covered .....
Tag this Judgment!Court : Delhi
Decided on : Dec-11-1989
Reported in : 1990(26)ECC1; 1990LC17(Delhi); 1990(47)ELT297(Del)
..... union of india v. cibatul limited : 1985(22)elt302(sc) , the supreme court laid down the test for deciding who are related persons for the purposes of section 4(4)(c) of the act. the test is, whether the goods are manufactured by the seller or are manufactured by the seller on behalf of the buyer. the supreme court further held that ..... describe the petitioners as sellers and m/s. modi rubber ltd. as the buyer in this judgment. 3. the question as to who are 'related persons' within section 4(4)(c) of the act and what is the value at which the excise is livable where brand name of the other establishment is used, are no more rest integra. they are concluded ..... the petitioners is that the assistant collector was wrong in clubbing them with m/s. modi rubber ltd., as they are not related persons within the purview of section 4(4)(c) of the act. they further submit that since they are not related persons, the price at which the excise duty can be levied on the flaps is the price at .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-1989
Reported in : 1992Supp(2)SCC312
..... charges of services and providing amusement etc. no such thing is, however, found in his restaurant ....(emphasis supplied)6. the constitutional validity of the provisions in sub-section (5) of section 39 of the act were not assailed in the writ petition. similar provisions, accompanied by similar proviso, have been held valid. at the stage at which the respondents approached the high court ..... food said to have been sold by the respondents in their restaurants.3. against the respective orders of assessment the respondents filed appeals provided for in the statute. section 39(5) of the act contemplates that no appeal shall be entertained unless it is filed within sixty days from the date of the order appealed against and the appellate authority is satisfied .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-11-1989
Reported in : 1990(1)BomCR160
..... the commissioner can be examined, not as the commissioner, but as an ordinary witness and the report then can be used as a piece of corroborating evidence under section 157 of the evidence act. i may also maintain that in that case, the matter had come to the high court after the commissioner was examined and his evidence was taken. the high ..... .a.a. of india & another air 1988 cj 532. in that case small causes court had refused to issue a commission in a suit under section 13(1)(g) of the bombay rent act. the learned judge in that context observed that since the court has always to consider the question of relative hardship, the fact of user or non-user ..... suit being r.a.e. suit no. 1462/4833 of 1984 for his own bona fide reasonable occupation under section 13(1)(g) of the bombay rents, hotel and lodging house rates control act, 1947. (hereinafter referred to as 'the bombay rent act'). during the pendency of the said suit, the original defendant died on september 30, 1985. later on december .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1990)(27)ECC25
..... by virtue of the definition of the term "excisable goods" as goods specified in the schedule to the central excises and salt act, 1944 as being subject to a duty of excise [see section 2(d) of the central excises & salt act]. the counsel's submission is devoid of any substance and we reject the same.5. as an alternative, the counsel submitted ..... engaged in the manufacture of patent or proprietary medicines (p or p medicines) falling under item 14e of the first schedule ('cet' for short) to the central excises and salt act, 1944 and of goods not elsewhere specified falling under item 68, cet. p or p medicines were, during the material time, one of the items specified in central excise notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1991)LC86Tri(Delhi)
..... demand for duty, if at all leviable (see paragraph-8 of this order), should, therefore, be limited to a period of six months only under section 11a of the central excises & salt act, 1944. demand for duty should be worked out accordingly.10. in the light of the above discussions, we set aside the impugned order and allow ..... the manufacture of such emulsifiers, wetting out agents, softeners and other like preparations, the appropriate amount of duty of excise or the additional duty under section 2a of the indian tariff act, 1934 has already been paid or where such surface-active agents are purchased from the open market on or after the 20th day of january, 1968 ..... us, the hon'ble andhra pradesh high court held that the process of mixing chicory powder with coffee powder constituted manufacture as defined in section 2(f) of the central excises and salt act as it brought into existence a new and different article commercially known as "ftench coffee". it was held therein that the "coffee chicory .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Dec-09-1989
Reported in : 1991(0)MPLJ149
..... fide requirement but had decreed eviction from the suit accommodation only on the ground that protection under section 12(1) of the m. p. accommodation control act, 1961 was not available to deceased-defendant dongarji as m.p.accommodation control act, 1961 was not applicable to rajendra nagar, suburb of indore, where suit accommodation is situated. ..... must, therefore, fail and ramlal allowed residence in the suit-accommodation. shri dave, learned counsel referred to definition of legal representative contained in sub-section 11 of section 2 of the code of civil procedure, 1908 and emphasized that it includes a person who intermeddles with the estate of the deceased. he also submitted ..... that ramlal by order dated 16-1-1989 had been brought on record as intermeddler and therefore, considering the definition of legal representative in sub-section 11 of section 2 of the code of civil procedure, could prosecute the appeal, the definition cannot be read in isolation, it would have to be read .....
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