Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC375DTri(Delhi)
..... hearing was granted as required at agra before deciding the case. the letters/affidavits claiming the amounts by his daughter and wife have also been accepted by the income-tax authorities. the counsel, therefore, pleaded that the currency should be released and the penalty set aside or at least the currency released and the penalty reduced.4. ..... be discharged by the department before confiscating it under section 121.5. the tribunal is informed that the appellant is being prosecuted under the customs act and the gold (control) act for offences relating to the impugned foreign gold. confiscation of the gold/currency are not in issue there. nor have those proceedings a bearing on ..... rs. 8000/ - was imposed on the appellant under section 112; and the currency amounting to rs. 22,000/- was confiscated under section 121 of the customs act, 1962 an appeal was filed against this order but it was rejected. the appellate collector held that the recovery of the gold from his house was not denied by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC381DTri(Delhi)
..... was argued by shri yuvraj gupta, senior departmental representative. he pointed out that if the party had made 'voluntary disclosure' of receipt of 3000 lenses to the income tax authorities, they should have maintained proper accounts to satisfy the officers of the directorate of revenue intelligence at the time of seizure. he did not agree that the term ..... confiscation and penalty are in order.8. the tribunal, however, takes note of the fact that lenses are not notified goods under chapter iv-a of the customs act requiring meticulous accounting at every stage. there is evidence that this party had access to 3000 "bifocal" lenses being part of 5000 lenses covered by a bill ..... in question were not lawfully imported or acquired in a bona fide manner by the said indian optical company and he confiscated them under the provisions of the customs act, 1962 without giving any option for redemption and also imposed a penalty of rs. 1,000/-.3. being aggrieved with this order, an appeal was filed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC687DTri(Delhi)
..... has been confined only to rule 9(2).18. the argument of the learned consultant based on another judgment of hon'ble supreme court, namely, commissioner of agricultural income-tax and sales tax, quilon v. travancore rubber tea co. [1981 ecr 389d (s.c.)], contending that the onus of proving that the assessee was carrying on business aid was a ..... , was on the departmental authorities, also does not seem to be available in this case because the reported case was with reference to the provisions of central sales tax act, 1976, where the basic requirement of the concerned party being found to be a dealer was required to be established whereas there is no such dispute in this ..... has been conclusively decided by kerala high court, in the appellant's own case, and the doubt has also been resolved by means of a retrospective amendment in the act itself.19. we would also like to dispose of, in passing, the contention set forth by the learned consultant for the appellant to the effect that the finished .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC880DTri(Delhi)
..... under which such legislation is made. the subordinate legislation being delegated legislation could not create any substantive rights, obligation' or liabilities with retrospective effect. in the income-tax officer, allepy v. m.c. pommoose and ors. (air 1970 sc 385) the supreme court observed as under :- "the parliament can delegate its legislative ..... consider the history and chemistry of a particular item", and reproduced remarks from a judgment of the exchequer court in england also in an excise tax act case, holding that- "now the statute affects nearly everyone, the producer or manufacturer, the importer, wholesaler and retailer, and finally, the consumer ....parliament ..... legislation, the same intent which section 6 presumes whether the word "repeal" is expressly used." 35. section 37 of the central excises and salt act, 1944 does neither expressly nor implicitly empower the central government to make rules with retrospective effect. hence we cannot give any retrospective effect to the amended .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(13)ELT1260TriDel
..... and to make it a legal duty for him to declare them. it has not been shown to us by the appellant that his wife was a separate assessee of income-tax or that she was independent of him. section 16(2) lays down as to who must make a declaration in respect, of various situations.hindu undivided family mentioned in sub ..... (7) the appellant was bound to declare ornaments even though they belonged to his wife and by not so doing he rendered himself liable to action under the gold (control) act. we, therefore, hold that the confiscation was correct.7. we have also considered the plea that the fine of rs. 15,000 in respect of 2200 gms of gold is ..... the provisions of law. during the hearing the learned counsel for the appellant made his submissions and stated that there is no deeming provision in the gold (control) act and as such while construing the expression in any capacity other than a, licensed dealer" it would not be possible to fasten a liability for declaration on behalf of wife .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1356DTri(Delhi)
..... be relevant for decision in the present appeal is whether the five factories are separately registered companies under the companies act and whether the said five units are separate assessees for the purposes of sales tax and the nature of assessment under the income-tax act. since the necessary document which would throw light on the matter was not available, the appellants were directed through ..... its representative to produce the assessment of m/s spencer & co. (income tax as also sales tax for the relevant period) as well as the certificate of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1352Tri(Delhi)
..... for the return of the documents was still under consideration the assistant director of inspection (i. t.), ludhiana, issued summons under section 131 of the income tax act, 1961 requiring the asstt.collector, central exicse, ludhiana, to produce the seized documents before him on 7.8.1980 and accordingly, these documents were produced before the ..... income tax authorities. further personal hearing was given on 3.9.80 while some witesses were cross-examined and again on 18.9.1980 and 22.10.80 ..... note book having been retained beyond the statutory limit of six months without the gold control administrator's permission in terms of section 66 (2) and (3) of the act, became inadmissible in evidence and otherwise lost all probative value; more so, when, admittedly, the book was not in the handwriting of the appellant; in this context, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1218DTri(Delhi)
..... was having a power of attorney dated 11th november, 1982 duly on non-judicial stamp paper duly attested by notary. sub-section (35) of section 2 of the income-tax act, 1961 defines 'principal officer' as under : 'principal officer' used with reference to a local authority or a company or any other public body or any association of persons ..... authority, company, association or body, or (b) any person connected with the management or administration of the local authority, company, association or body upon whom the income-tax officer has served a notice of his intention of treating him as the principal officer thereof".4. in the kanga and palkhivala's the law and practice of ..... income-tax, 7th edition, volume 1, pags 69, 'principal officer' has been defined as, principal officer, in reference to a local authority or other public body, a company .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC725Tri(Delhi)
..... the supreme court has ruled that the rules issued under the act are meant only for purpose of carrying out the provisions of the act and they could not take away what was conferred by the act or whittle down its effect. [1971 (82) itr 44-commissioner of income-tax, andhra pradesh v taj mahal hotel] by-laws made in pursuance ..... additional district magistrate was conferred certain powers of the district magistrate, and it was not a case of any deeming definition, as in the case reported in air 1961 sc 606, to which reference has already been made, because in that case intention of the legislature was inferred to mean, by providing an inclusive definition of a ..... mineral concession rules, 1959, made by the state in exercise of powers conferred under section 15 of mines and minerals (regulation and development) act, 1957, following state of u.p. vs. babu ram upadhya air 1961 sc 751, to which reference has already been made (in the main order) and maxwell and distinguishing state of mysore vs. h. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT(1994)TriDel
..... nos. 163/82 and 164/82 dissolved on 18-10-1980 and 31-3-1981 respectively; (c) each of the appellants was assessed separately to sales tax and income tax and also separately registered as small scale unit-the appellants in appeal nos. 163 and 164 of 1982 in punjab and the appellant herein in haryana; (d ..... separate legal entity and, in excise law, the expression "manufacturer" applies with greater appropriateness to a firm engaged in manufacture than to the individual partners composing it; (1961 elt 59-rice and oil mills partnership firm v. dy. superintendent of central excise, trichur) (b) the excisable goods manufactured by all three appellants cannot be aggregated ..... factories belonging to a "manufacturer". he us in further drew our attention to the inclusive definition of the word "manufacturer" in section 2(f) of the act and argued that in accordance with the said definition a person on whose behalf goods are manufactured is also a manufacturer. he submitted that the separate existence .....
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