Court : Gujarat
Decided on : Dec-30-1994
Reported in : [1995]215ITR95(Guj)
..... the value of the said ornaments is required to be included in the income, and the assessee is required to be taxed as provided under section 132(5) of the income-tax act, 1961 ('the act'). he, therefore, submitted that, in the interest of justice and to see that the petitioner does not suffer a huge loss, the gold ..... reveal that about 2,900 gms. of seized gold ornaments belong to the petitioner. 19. apart from the aforesaid facts, considering the provisions of the various sub-sections of section 132, and the facts of the present case, at the admission stage of this petition, it would not be possible to arrive at the conclusion that this court ..... sub-section (1) or sub-section (1a), the assessing officer, after affording a reasonable opportunity to the person concerned of being heard and making such enquiry as may be prescribed, shall, within 120 days of the seizure, make an order, calculating the amount of tax on the income so estimated in accordance with the provisions of the act, with .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1994
Reported in : (1995)LC326Tri(Delhi)
..... /86 specifies certain final products in respect of which various duties such as excise duty, special excise duty, under the various finance acts and additional duty under section 3 of the cta 75 equivalent to the excise duties specified in the earlier sub-clauses, paid on inputs is to be ..... place in india, shall be restricted to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the customs tariff act, 1975 (51 of 1975) (equivalent to the duties of excise specified under (i) to (iid) above), paid on ..... that the words "shall be restricted to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the cta1975...paid on such inputs" contained in the proviso should be read as a whole and expression "paid on such ..... 1. the above application has been filed in terms of section 35g(1) of the central excises & salt act, 1944 seeking reference to the high court of the following questions of law purporting to have .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-28-1994
Reported in : (1995)IILLJ1107AP
..... exercise of the power conferred by article 323-a that the parliament proceeded to enact the administrative tribunals act, 1985. section 4 of the act provides for the establishment of administrative tribunals. section 14 of the act specifies the jurisdiction, powers and authority of the central administrative tribunals. it provides that the central administrative ..... appellants, the second respondent and the third respondent in pursuance of which the appellants obtained consumer goods from the second respondent by utilising the finance advanced by the third respondent. it was also pleaded that each of the appellants had issued letters to the first respondent authorising him to ..... of the 1st respondent in deducting amounts from the salaries of the petitioners herein on behalf of the third respondent herein for the alleged financing for purchase of consumer durable goods from the second respondent as illegal, arbitrary and without jurisdiction and consequently direct the first respondent to refund .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-26-1994
Reported in : [1995]97STC316(AP)
..... in item 19 of the first schedule to the central excises and salt act, 1944. that definition was amended by finance act, 1969. at the time of passing the kerala general sales tax act, 1963, the definition of 'cotton fabrics' as contained in the central excises and salt act, 1944, did not take in its fold p.v.c. cloth though ..... power of the state legislature to impose the tax is restricted by the provisions of article 286 of the constitution as well as section 15 of the cst act and also section 6 of the apgst act. we have already made a reference to these provisions above. a combined reading of those provisions leads us to the conclusion that ..... the said explanation says that the expressions in item nos. 5, 6 and 7 shall have the same meanings assigned to them in the additional duties of excise act. section 2(c) of the said act defines 'sugar', 'tobacco', 'cotton fabrics', 'silk fabrics', 'woollen fabrics' and 'rayon or artificial silk fabrics' in terms of the meanings respectively assigned to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-26-1994
Reported in : (1995)(76)ELT377TriDel
..... 85 are specified as 'final products' in respect of which (i) the duty of excise under the central excises and salt act, 1944 as also (ii) the additional duty under section 3 of the customs tariff act, 1975 paid on the "inputs" used in or in relation to the manufacture thereof is allowed as modvat credit. during the ..... by sub-rule (1) of rule 8 of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. 174/84-central excise, dated the 1st august 1984, the description specified in column (3) of table hereto annexed and falling under sub ..... and articles thereof produced or manufactured by a primary producer. (1) the expression "primary producer" means any person licensed or registered under the industries (development and regulation) act, 1951 (65 of 1951), who produces copper from copper ore; (2) all stocks of inputs in the country except such stocks as are clearly recognisable as being non .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-24-1994
Reported in : (1995)(76)ELT325TriDel
..... in contravention of sub-rule (1), deposited in or removed from, any place specified therein, the producer or manufacturer demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him or is left at his dwelling house and shall also be liable to penalty which may ..... first clearance of the specified goods upto the aggregate value not exeeding rs. 7.5 lakhs from the whole of duty of excise leviable therein under section 3 of the said act.provided that the aggregate value of the clearance of specified goods from any factory by or on behalf of one or more manufacturers in any financial year ..... conferred by sub-rule (1) of rule 8 of the central excise rules, 1944 and in suppression of the notification of the government of india under the ministry of finance (department of revenue) 80/80-central excise, dt. 19-6-1980 the central government hereby exempts the excisable goods of the description specified in column (k) of the .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-23-1994
Reported in : ILR1995KAR1336
..... be deemed to have expired. it is so as till that licence to construct cinema building is granted by approval of the plan by the licensing authority, section 11 read with section 16 of the act prohibits the construction or reconstruction of theatre etc. and so till the expiry of 12 months period thus calculated the no objection certificate cannot in the eye ..... be imputed to him.10. keeping the above principles in view, a reading of rule 28(2) of the rules of 1971, along with provisions of the act including sections 11 & 16 of the act leads me to the conclusion that the period during which the application moved by an applicant for approval of the plan under rule 30 of the rules remains ..... , he must commence the construction even in breach of law and this may lead to absurdity and conflict of the rule with the main provision, i.e., sections 11 & 16 of the act and may render the rule to be illegal and inoperative as such it could be just and proper, as well as the duty of the court to interpret .....
Tag this Judgment!Court : Chennai
Decided on : Dec-23-1994
Reported in : (1996)1MLJ131
..... contention also cannot be accepted. even if it is a statutory agreement, the enforcement of the same can be only under the provisions of the specific relief act.45. section 14 of the specific relief act is a bar for the enforcement of personal service, and the remedy can only be for damages. that apart, the form to be executed by the ..... reason also. in either way, it cannot be said that the case of the second defendant is not coming either under section 22 or 23 of the act read with section 53 of the act.29. in this connection, section 53(a) of the act also gains importance. even though that also is in respect of a private school, if it is an inter se ..... other laws, including section 9 of the code of civil procedure and there was no scope for the civil court to entertain any suit.the constitution bench in dhulabhai v. state of m.p. : [1968]3scr662 said:where there is an express bar of the jurisdiction of the court, an examination of the scheme of the particular act to find the adequacy .....
Tag this Judgment!Court : Himachal Pradesh
Decided on : Dec-23-1994
Reported in : I(1995)ACC695,1996ACJ1064
..... (ap); state of punjab v. raj rani 1987 acj 333 (p&h;); inderjeet singh and co. v. kamal prakash pawar 1989 acj 132 (bombay); and motor and general finance (india) ltd. v. mary mony 1991 acj 101 (kerala)].7. another fact of the question is whether roop chand was rash and negligent in driving the vehicle at the time ..... any compensation? opr 1 & 2.(5) relief.the tribunal held that the claimants were competent to file the petition and the accident was attributable to the rash and negligent act of roop chand, an employee of hp pwd. it also held the claimants entitled to compensation, fixing the liability of respondent nos. 1 and 2. these two appeals ..... following issues:(1) whether the petitioners are the legal representatives or dependants of deceased sohan lal? opp.(2) whether the accident in question was the result of rash and negligent act on the part of the driver of the vehicle? opp.(3) to what amount of compensation, if any, the petitioners are entitled? opp.(4) whether respondent nos. 1 .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-23-1994
Reported in : II(1995)DMC426
..... judge, 13th court, alipore, after hearing both the parties and considering all the relevant materials on records including the application made by the wife for custody under section 26 of the act as also the supplementary application, the objections filed by the husband, has allowed the application made by the wife giving the custody of the child to the mother ..... tender age in a hostel and no explanation of the same is forthcoming from the father inspite of specific allegation of the mother in her application under section 26 of the act that because of the nature of his precaution, the father cannot devote time for up bringing of the child and his old parents and incapable of looking ..... his independent intelligent opinion which according to mr. panda is not possible at this stage as the child is of the tender age of 6 years.35. section 26 of the act provides that the matter of custody is to be decided consistently with the wishes of the minor, and the same is a relevant factor to be taken .....
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