Court : Delhi
Decided on : Sep-30-2003
Reported in : (2004)190CTR(Del)259; 2004(73)DRJ455; [2004]269ITR140(Delhi)
..... .10. we are unable to persuade ourselves to agree with the learned counsel. it needs little emphasis that the jurisdiction of the high court under section 260-a of the act is limited and is confined to entertaining only such appeals against orders, which involve substantial question of law. though the expression 'substantial question of law ..... goods dispatched as per the books of patel roadways and as declared by the assessed and added the same to the returned income as unexplained investment under section 69 of the act. consequently, another addition of rs. 2,12,053/-, being the profit earned on the undisclosed investment was also made to the returned income.6. ..... the assessed firm. the goods are purchased in delhi, transported to coimbatore and sold there.3. on 13 february 1990, search and seizure operations under section 132 of the act took place at the business and residential premises of the assessed and its partners both at delhi and coimbatore. according to the revenue, post-search .....
Tag this Judgment!Court : Chennai
Decided on : Sep-30-2003
Reported in : 2003(4)CTC385; (2003)3MLJ672
..... . however, in our view, the commission could have avoided the expressions 'subsidy' and 'cross subsidy' while prescribing the tariff inasmuch as sub-section (5) of section 29 of act 14 of 1998 refers to the grant of subsidy only by the state government. therefore, there is no scope for cross subsidization. as rightly pointed ..... the legal proceedings unless different intention appears in the repealed act. sub-section (5) to section 185 of the new act says that the application of section 6 of the general clauses act shall be subject to the provision of sub-section (2) to section 185 of the new act. ultimately, learned additional advocate general fairly submits that in ..... in west bengal electricity regulatory commission v. c.e.s.c. limited : air2002sc3588 . (2) the tariff order is beyond the power and scope of section 29 of the act and is, therefore, illegal. (3) tnerc has exceeded its authority in making excessive cross subsidy. the learned senior counsel, while elaborating these submissions, .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-30-2003
Reported in : (2004)ILLJ895Bom; 2004(2)MhLj547
..... the benefits may be extended and such establishments would also fall within the latter part of the expression, 'or has been set up' used in section 16(1)(d) of the act. section 16(1)(d), essentially applies to establishment newly set up after the coming into effect of the said provision on the statute book, though the enforcement ..... already accrued to the existing establishments cannot be denied merely because there had been amendment to the provision related to the period of infancy in the said act. as already seen above, section 16(1)(d) was deleted with effect from 11th september, 1997. however, at the same time, it has nowhere been provided that the deletion will ..... bonus and for conditions of service in general could not lead to the conclusion that all the branches should be treated as one unit for purposes of section 25-g of the act.'9. the second point which arises for consideration is whether the petitioner is entitled to claim infancy protection for a period of three years from the .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-30-2003
Reported in : AIR2004Cal227
..... orc) undertake trading in electricity,unless he is authorised to do so by a license issued under section 14, or is exempt under section 13.44. section 14 of the act of 2003 provides that the appropriate commission will grant license for transmission of electricity and to distribute electricity. this, is the ..... v. bihar state electricity board and another, reported in : [1995]1scr847 wherein the supreme court categorically has held that in terms of section 24 of indian electricity act that the liability of the consumer cannot be thrust upon a third party.the law was stated thus :--'from the above it is clear, ..... or permission as will appear from any dictionary of english language. to avoid prolixity, i refrain from extracting the dictionary meaning of the aforesaid words.43. section 12 of the act of 2003 reads as follows :'12. authorised persons to transmit supply, etc., electricity.-- no person shall --a) transmit electricity; orb) distribute electricity; .....
Tag this Judgment!Court : Chennai
Decided on : Sep-30-2003
Reported in : (2003)3MLJ703
..... be exercised with utmost care and caution, as it may be likely to ruin the reputation of the party against whom the power is exercised. as the court must act with the utmost circumspection before issuing an order of attachment, the affidavit filed by the applicant should clearly establish that the defendant, with intent to obstruct or delay the ..... is granted, it casts an obligation on the party against whom it is made, even before he is heard in defence to the suit and that the court has to act with utmost circumspection and with maximum care and caution before issuing such an order.8. in palglhar rolling mills pvt. ltd. v. visvesvaraya i. & s. ltd. : air1985kant282 , ..... and intends to invalidate the order of attachment before judgment of the defendant's property indiscriminately without notice. consequent to the recommendation of the law commission by s.85 of act 104 of 1976, order 38 rule 5 (4) c.p.c. was inserted with effect from 01.02.1977. the statement of objects and reasons for the .....
Tag this Judgment!Court : Chennai
Decided on : Sep-30-2003
Reported in : 2004CriLJ1649
..... .8. there is no denying of the fact on the part of the petitioner that he falls under both these sections. but, his contention is that the provision of law under section 249 of the same act has not been complied with by the respondent/municipality regarding the notification to be published in the district gazette regarding the ..... the court below in s.t.c.no.219 of 2003 as against the petitioner for the offences punishable under sections 262 and 313 of the tamil nadu district municipalities act, 1920 (hereinafter referred to as the `act') and when the same is pending trial, the petitioner has come forward to file the above criminal original petition.3 ..... 10.2002. the petitioner would further submit that the term `private market' is not defined in the act and hence the prosecution is not warranted; that to attract the provisions of sections 262 and 313 of the tamilnadu municipalities act, the prosecution must have a clear case against the petitioner; that there is no proof or material placed .....
Tag this Judgment!Court : Chennai
Decided on : Sep-30-2003
Reported in : 2004(163)ELT164(Mad)
..... tariff.' 3. it is the contention of the petitioner that the aforesaid circular is beyond the power of the board and it is not contemplated under section 37b of the excise act and is also in violation of the provisions contained in article 14, 19(1)(g) and 265 of the constitution of india. it has been further ..... that such item should come within chapter 59.03. 8. it is well settled that by issuing circular under section 37b of the excise act, the board cannot shut down the quasi-judicial power of the authorities under the excise act and the tariff act. (see 1969 sc 48 (orient paper mills ltd. v. union of india), : [1994]210itr129(sc) ..... and customs, as ultra vires on the ground that such circular violates the provisions contained in section 37b of the central excise act (hereinafter called as 'the excise act'), note 2 of chapter 59 of the central excise tariff act (hereinafter called as 'the tariff act') and article 14, 19 and 265 of the constitution of india.2. the petitioner manufactures .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Sep-30-2003
Reported in : (2004)91ITD384(Hyd.)
..... taxes to relieve hardship to an assessee are violated and if such instructions are issued in exercise of the powers vested in the central board of direct taxes under section 119 of the act, it is certainly open to the court to compel the income-tax officer to follow the instructions of the central board of direct taxes. this is not so ..... upon by the asaessee besides observing that the decision in the case of c.i.t. v.justice r. dutta (180 itr 85 (cal.) holding no taxability under sec.176(4) of the act has not also referred to or considered or dealt with the decision in the case of roma bose v. iic (95 itr 299 (cal.) this aspect of the ..... from the amount received and thus the assessee's claim had to be allowed, that apart it may also be appreciated when looking at the provisions of sec. 44ad to af of the act that they provided for assessing a particular percentage of receipt as income when the turnover is below a particular limit irrespective of the fact whether books of accounts .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Sep-30-2003
Reported in : (2003)(158)ELT646Tri(Kol.)kata
..... are specifically designed to be used for storage batteries in question and are nothing but improvised version of the usual and age-old caps and have to act as caps replacement. in terms of section note 2(b), the ceramic plugs have to be treated as parts of storage battery and nothing else. in our view commissioner (appeals) has erred ..... in invoking the provisions of rule 3(b) of rules of interpretation. in terms of section note 2(b) of section xvi and in view of the fact that the ceramic plugs are nothing but replacement of caps, the same are clearly classifiable as part of the storage batteries ..... of ceramic as well as other substances.12. the respondents have also referred to board's order no. 29/5/94-cx, dated 9-3-94 issued under section 37b laying down that the plastic caps meant for battery cells are to be properly classified under heading 39.26. the original adjudicating authority has dealt with the said .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Sep-30-2003
Reported in : (2003)(158)ELT466Tri(Mum.)bai
..... new blades be deducted and the balance worked out for the purpose of calculating duty liability at the declared value. confiscation of the goods under section 111(d) of the customs act is set aside. confiscation under section 111(m) is upheld. redemption fine is reduced to rs. 2 lakhs. penalty on m/s. pooja circular saw is reduced to rs. ..... hand goods the import of which should be covered under the valid licence and since they are not, the goods are liable to confiscation under section 111(d) and 111(m) of the customs act as the goods were not declared correctly. the persons concerned are liable to penal action.6. the rival contentions have been examined in depth by ..... circular saw blades was not based on correct appreciation of facts.they refer to the definition of scrap in clause (a) of note 8 of section xv to the schedule to the customs tariff act, which clearly refers to material which cannot be used as it is; the admitted fact according to the appellants is that the imported material is .....
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