Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-2003
Reported in : (2004)(91)ECC428
..... of duty on their final product (sponge iron). the show-cause notices sought to recover the entire duty under rule 57-u/rule 57-ah read with section 11-a of the central excise act on the main ground that the credit was not admissible for non-fulfillment of condition set out in the proviso to sub-rule (2) of rule 57 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Dec-11-2003
Reported in : (2004)(93)ECC278
..... by the investigating officers would make them lethargic and the officers refrain from making fool-poof investigation reports. therefore a penalty of rs. 5 lakhs under section 114 of the customs act, 1962 imposed on the respondents herein was ordered to be set aside. (i) the commissioner's findings of missing links in this case are not called ..... details such as who collected the foreign currency, from where it was collected, who transported the contraband to airport, to whom it was entrusted for effecting the illegal act, who all actively assisted and abetted the attempted etc. from the order-in-original or from the case records, a clear picture of the case is not emerging ..... case is improper is also carefully considered. it is noticed that the investigation is not a fool-proof one inasmuch as there are many missing links in the act of smuggling leaving room or defence that the accused persons are innocent and not involved in the commitment of the offence and other offenders are different. in .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-10-2003
Reported in : 2004(4)ALD165; 2004(5)ALT367
..... a will does not ordinarily differ from that of proving any other document except as to the special requirement of attestation prescribed in the case of a will by section 63 succession act. the onus of proving the will is on the propounder and in the absence of suspicious circumstances surrounding the execution of the will, proof of testamentary capacity ..... agreement of the view taken by rajasthan and jammu and kashmir high courts. as far as the case on hand is concerned, it is seen that under section 20 of the act 78 of 1956 the duty of maintaining aged or infirm parents is there on the children if they are not able to maintain themselves within their own earnings ..... arises only when they are unable to maintain herself or himself out of his or her own earnings or other property. since this act was given overriding effect over all other acts under section 4 of the act as no evidence is adduced to prove that late thimmakka have no other property and that she is not in a position to maintain .....
Tag this Judgment!Court : Jharkhand
Decided on : Dec-10-2003
Reported in : [2004(1)JCR587(Jhr)]
..... compensation and award no. 6 in respect thereof was prepared in favour of respondent shyamal chandra ghosal.15. the respondents had filed their respective petitions under section 18 of the said act before the collector, hazaribagh in respect of the awards aforesaid in land acquisition case no. 6/v/1980 to make reference to the land acquisition ..... by an objective standard. the land acquired has, therefore, to be valued nor only with reference to its condition at the time of the declaration under section 4 of the act but its potential value also must be taken into account. the sale deeds of the lands situated in the vicinity and the comparable benefits and advantages ..... correctly determined and paid so that there is neither unjust enrichment on the part of the acquirers nor undue deprivation on the part of the owner. section 23 of the act enumerates the matters to be considered in determining compensation. the first to be taken into consideration is the market value of the land on the date .....
Tag this Judgment!Court : Kerala
Decided on : Dec-10-2003
Reported in : I(2004)ACC749; AIR2004Ker129; 2004(1)KLT479
..... exceeding seven days but not exceeding thirty days, at the rate of one-third of the quarterly tax on that motor vehicle.under section 4 of the act the tax levied under sub-section (1) of section 3 shall be paid in advance within such period and in such manner as may be prescribed by the registered owner or person having ..... such vehicle for use in the state, except during any period for which no tax is payable on such motor vehicle under sub-section (1) of section 5 of the act. sub-section (4) provides that notwithstanding anything contained in sub-section (1) the government may, from time to time, by notification in the gazette, direct that a temporary licence for a ..... than three in number including the state in which the permit is issued as may be specified in such permit in which case certain provisions of the act mentioned in the sub-section shall, as far as may be, apply in relation to such permits. in view of this violation the petitioners who are granted tourist permit in respect .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-10-2003
Reported in : (2008)11VST742(All)
..... said notification reads as follows:in exercise of the powers under clause (b) of section 4 of the uttar pradesh sales tax act, 1948 (u.p. act no. xv of 1948), read with section 21 of the uttar pradesh general clauses act, 1904 (u.p. act no. 1 of 1904), and in supersession of all previous notifications issued under the aforesaid ..... order-79 dated june 30, 1979.in exercise of the powers under clause (b) of section 4 of the u.p. sales tax act, 1948 (u.p. act no. xv of 1948), read with section 21 of the u.p. general clauses act, 1904 (u.p. act no. 1 of 1904), the governor is pleased,-(1) to rescind, with effect from ..... sale or purchase of the goods mentioned in column 2 of the schedule hereunder by the persons or the class of persons mentioned therein, from tax under the said act of 1948, subject to the conditions, if any, specified in column 3 thereof. schedule---------------------------------------------------------------------------------1. ...2. ...3. institutions in u.p. certified by theall .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-10-2003
Reported in : 2004(2)ALD336
..... the earlier partition was evidenced by an unregistered partition deed will not render proof of the factum of that partition by either evidence inadmissible under section 91 of evidence act, because this section excludes oral evidence only in proof of the terms and not of the existence as a fact of a contract, grant or other disposition ..... of status.9. in b. padmanabhaiah v. b. lakshminarayana, air 1962 ap 132, a learned single judge of this court while referring to section 35 of the stamp act, 1899 held that an unstamped instrument of partition is not at all admissible in evidence even for a collateral purpose. but, an unregistered instrument of ..... covering this field.8. in nagamma v. madala, : air1954mad165 , a learned single judge of the madras high court while dealing with the proviso to section 49 of the registration act, 1908 held that an unregistered deed of partition is inadmissible in evidence to prove the partition, but nevertheless can be relied on as proof of division .....
Tag this Judgment!Court : Chennai
Decided on : Dec-10-2003
Reported in : (2004)187CTR(Mad)134; [2004]266ITR145(Mad)
..... 000 is depreciation which is allowed at a rate which is equal to the full cost of the asset that is acquired.7. sec, 50 of the act which was introduced w.e.f. 1st april, 1988, is titled 'special provision for computation of capital gains in case of ..... which is less than 100 per cent that can be taken note of for the purpose of section 50 of the act.19. having regard to the relevant provisions of the act which we have set out earlier and the effect of the same which also have been set ..... recognised stock exchange or a unit of the unit trust of india or a unit of a specified mutual fund.9. sections 48 and 49 of the act deal with the mode of computation of income chargeable under the head 'capital gains', and the cost with reference to ..... . that claim was uniformly rejected by the ao, appellate authority, as also by the tribunal, by placing reliance on section 50 of the it act.5. it is not in dispute that the books sold by the assessee are capital assets, in respect of which depreciation had .....
Tag this Judgment!Court : Chennai
Decided on : Dec-10-2003
Reported in : (2004)IILLJ30Mad
..... regarding the amounts received by them for the wages paid to the employees alone.17. as per the order exhibit a1, dated june 5, 1987 under section 45-a of the act, pursuant to the inspection made by the inspector for the employees' state insurance corporation, it was noticed that various amounts have been paid towards wages in ..... insurance court is incorrect. 13. to decide the first issue with respect to conveyance allowance, we have to appreciate the definition of 'wages' as defined under section 2(22) of the act which reads as follows:''wages' means all remuneration paid or payable, in cash to an employee, if the terms of the contract of employment, express or ..... contribution on omitted heads. in spite of the objections of the respondent herein, the order, dated september 22, 1987/september 23, 1987 was made under section 45-a of the act. demanding a sum of rs. 37,240.88 towards arrears of contribution in respect of the labour charges for construction of the buildings. the order according .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-10-2003
Reported in : (2004)IIILLJ324All; (2004)2UPLBEC1577
..... any commission, and rs. 9,000 per annum in the aggregate in the case of persons drawing wages including commission, or commission only.'clause (d) of section 2 of the act, 1976, was amended as under :'sales promotion employee' means any person by whatever name called (including an apprentice) employed or engaged in any establishment for hire ..... it is the pre-dominant nature of the services that will be the true and proper test .......... when, as in this case, as disclosed from section 15 of the act as also the provisions of the scheme, the primary duties of an employee and the dominant purpose, aim and object of employment was to carry out only ..... covered by any of the four exceptions of the definition. the court was considering : whether the medical representatives were workmen within the definition as provided under section 2(s) of the central act. the court placed reliance upon large number of its judgments, including western india match co. ltd. v. their workmen, air 1964 sc 472 ; may .....
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