Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(17)ELT548Tri(Kol.)kata
..... the customs act and as such, all the six appeals should have been filed within the period ..... learned barrister that this court is governed by the provisions of the limitation act. 1963. customs, excise and gold (control) appellate tribunal is a creation of statute that is customs act, 1962, central excises and salt act, 1944 and the gold control act, 1968. the period of limitation as provided in the three acts for preferring of appeals, is applicable. all the six appeals are under .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)8ITD537(Kol.)
..... . it was to be part of the total income and was to be assessed in accordance with the procedures of the 1961 act and subjected to tax at the rates prescribed in the respective finance acts. as the declaration merely provided information to the ito and did not suo moto bring into existence an assessment or reassessment proceeding, ..... section, credit, therefore, shall be given to the declarant in the assessment made under the wealth-tax act for that year'. 1. section 16 of the 1976 act provided immunity to the declarant from penalty, prosecution, etc., under the customs act, 1962, and the gold (control) act, 1968, on fulfilment of certain conditions specified therein. 2. section 17 of the said ..... assessment years 1958-59 to 1967-68 allowed partial relief to the assessee with regard to the valuations of the said properties. the appeals for the assessment years 1968-69 to 1974-75 have not yet been decided by him.5. as the assessee was not satisfied with the aforesaid decision of the aac and felt .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)8ITD588(Kol.)
..... the income-tax matters are concerned. that apart, in the instant case, there is no indication that the debtor was in a bad financial position. in the case of ferozepur finance (p.) ltd. (supra), relied on behalf of the assessee, the facts are completely different.briefly speaking, the facts of that case were that the ito called for explanation of the ..... the assessee was validly allowed by the aac. further, reference is made to the decision of the hon'ble supreme court in the case of cit v. a raman & co. [1968] 67 itr 11, in which, inter alia on the facts of that case, it was held that the law does not oblige a trader to make the maximum profit that ..... which was the income of the assessee from the computation of the income as made by the ito. it is vehemently urged on behalf of the revenue that the aac acted erroneously in coming to the conclusion that the assessee was maintaining cash system of accounting in respect of the loan transaction. it is pointed out before us that the assessee .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT224Tri(Kol.)kata
..... liabilities under the repealed law but whether it had taken away those rights and liabilities.there is no doubt in our mind that the new enactment, the gold control act, 1968 kept alive the rights and liabilities under the repealed laws and that an offence or an action that constituted an offence under the repealed law continued to be an ..... under the repealed law must be held to continue.5. for ascertaining whether there was contrary intention it was necessary to look at the provisions of the gold control act, 1968. in order to see whether the rights and liabilities under the repealed law had been put an end to by the new enactment, the correct approach was not ..... stated that this is also an important point of law. he, therefore, said that a reference is required to be made under sec. 82b of the gold control act, 1968.2. the counsel for the department said that there was no need for any reference whatsoever. when the collector did not make investigations to determine from the persons whose .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(17)ELT384Tri(Kol.)kata
..... of w.b. v. washi ahmed (3 supra) the issue is whether the expression vegetable takes in green ginger also under sch. i item 6 of bengal finance (sales tax) act. the supreme court has held as follows at page 1639 : "it will, therefore, be seen that the word 'vegetable' in item 6 of sch. i to ..... connotation of "glassware" the supreme court observed as follows at page 1081 : "it. is well settled that in interpreting items in statutes like the excise tax acts or sales tax acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical ..... necessity through the regulator. thus, it is abundantly clear that the regulator is an indispensable part of the fan.6. the electric fan is not defined under the act and in the absence of the definition recourse to the commercial practice or normal parlance or some other statutes or rules where this expression has been considered will furnish .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)8ITD738(Kol.)
..... wealth-tax assessment is completed, the liability to income-tax has to be computed on the basis of the return filed and the rates of tax stipulated in the relevant finance act. but if the income-tax assessments, in question, have already been completed, the tax quantified through such assessment orders would be the debt. this logic has been carried ..... while computing the asseesee's net wealth--kesoram industries & cotton mills ltd. v. cwt [1966] 59 itr 767 (sc) and also h.h. setu parvati bayi v. cwt [1968] 69 itr 864 (sc). the quantification of the said debt does take place after the valuation date but this quantum is in respect of the debt which existed on the ..... the wto noticed that he had been granted the following refunds:assessment year date of completion of amount of refund assessment determined1964-65 27-2-1968 2,5011965-66 31-7-1968 1,60,8991966-67 30-8-1968 38,9631967-68 2-6-1969 7,648 similarly, the second assessee, shri gobindlal bangur, was found to have been granted the refunds .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(17)ELT177Tri(Kol.)kata
..... in respect of every person to whom the said order relates." a simple reading of section 81b clearly shows that section 81b(2) of the gold (control) act, 1968 vests power with this court for disposing of cases sitting singly only where the value of the thing confiscated without option having been given to the owner thereof to ..... by the appellant nor by the respondent. jurisdiction is vested with the court by virtue of provisions of a statute. relevant extract from section 81 of the gold (control) act, 1968 is reproduced as under : "81. appeals to the appellate tribunal. (1) any person aggrieved by any of the following orders may appeal to the appellate tribunal against such ..... and has pleaded for dismissal of the appeal.4. in reply shri p.n. sinha, the learned consultant has again pleaded that section 27 of the gold (control) act, 1968 has to be redd with the gold control (licensing of dealers) rules, 1969. he has submitted that the appellant's turnover has exceeded the limit of two thousand .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT187Tri(Kol.)kata
..... . 1362 and 1363 of 1967-collector of central excise & land customs and anr. v. sanawatmal purohit and anr.(reported in compilation of judgments in customs cases 1968-page 20).he has pleaded that in that case the proceedings were vitiated because they infringed the principles of natural justice. he has stated that a quasi-judicial ..... , i hold that there is denial of the principles of natural justice. in such cases, though the provisions of the code of criminal procedure or the evidence act may not apply, except in so far as they are statutorily made applicable, the fundamental principles of criminal jurisprudence and of natural justice do apply. the provisions ..... appellant's counsel wanted the cross-examination of witnesses and the examination of the witnesses has to be in accordance with the principles set out under the evidence act. in the interests of justice, i, therefore, remand the case back to the additional collector of customs to look afresh into the matter after giving an .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(16)ELT643Tri(Kol.)kata
..... -4-1982 passed by the appellate collector of customs & central excise, calcutta. the appellants had filed a revision application to the additional secretary to the government of india, ministry of finance, new delhi and had dispatched the same per registered a.d. post vide the appellant's reference no. tkr/2781, dated 12th november, 1982 and the said revision application was ..... form. the bona fide of the appellant should not be doubted. there are judicial pronouncements on the issue to the effect that the provisions of section 14 of the limitation act, 1963 do not apply to appeals, still the circumstances mentioned in that section (viz., proceeding in a wrong court through bona fide mistake) may be considered as a sufficient cause .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(15)ELT271Tri(Kol.)kata
..... change the character of gold. the definition of primary gold as per provisions of section 2(r) of the gold control act, 1968 is fully covered. i hold that the three pieces of gold are of primary gold and not articles and the appellant ..... tolas gold comes to rs. 472. he has submitted that in view of the provisions of section 73 of the gold control act, 1968, the fine cannot exceed the value of the gold confiscated and as such, the maximum fine can be rs. 472. ..... after coming into existence of the tribunal, the said appeal stands transferred to the tribunal under section 82k of the gold control act, 1968.2. shri s.k. roy, bar-at-law the learned authorised representative has appeared on behalf of the appellant. he has ..... of such ornaments, or both articles and ornaments, exceeds two thousand grammes." the word "article" has not been defined under the gold control act. as per chambers 20th dictionary, page 71, 1982 edition, the "article" has been defined as under :- the shorter oxford dictionary on .....
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