Court : Madhya Pradesh
Reported in : 1977(1)ELT92(MP); 1977MPLJ394
..... by him reads as follows:'whether the information mentioned in the price list submitted on 30-4-1970 was correct and complete for determination of value in terms of section 4 of the act in respect of the properzi rods manufactured and cleared from their factory during the relevant period if not, whether the party furnished misleading information and/or suppressed material particular in their said ..... in such form as the collector may direct under rule 173-b showing full description of the goods produced or manufactured by him the item number of the first schedule to the act under which each such goods fall, the rate of duty leviable on each such goods and other particulars as the collectors as the collector may require. ..... construing section 446 of the companies act, 1956, which corresponds to section 171 of the companies act, 1913, the supreme court held that the expression 'other legal proceeding' will not include reassessment proceedings under section 147 of the income-tax act, 1961 : (see s.v. ..... in the circumstances, it would not be a sound exercise of discretoin on our part to dismiss the writ petition on the ground that the petitioner can get redress ..... a preliminary objection that in view of the remedy of appeal which was open to the petitioner under the central excises and salt act, it will not be a sound exercise of discretion on our part to interfere under article 226. ..... this appeal was partly allowed by the appellate collector and by an order passed on 30th july, 1974, some further .....
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