Court : Madhya Pradesh
Reported in : II(2002)ACC700; 2001ACJ1945
..... with the requirements of this chapter:provided that in the case of a vehicle carrying, or meant to carry, dangerous or hazardous goods, there shall also be a policy of insurance under the public liability insurance act, 1991.explanation.-a person driving a motor vehicle merely as a paid employee, while there is in force in relation to the ..... section (2)-(i) against any liability which may be incurred by him in respect of the death of or bodily injury to any person, including owner of the goods or his authorised representative carried in the vehicle or damage to any property of a third party caused by or arising out of the use of the vehicle in ..... liability which is intended to be covered by the insurance.40. it is, therefore, obvious that the insurer cannot be held liable even under section 149 of the act where the insured himself stands exonerated of any such liability.41. the statutory liability indicated hereinabove, therefore, has to be understood to be subject to the aforesaid condition. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2002]125STC304(P& H)
..... schedule, it is clear that the taxable event when the commodity is imported into the state, is at the stage of 'first sale within the state by a dealer liable to pay tax under this act'. when the goods are purchased within the state, the stage of levy is 'last purchase within the state by a dealer liable to pay tax...' ..... high court decided the case of united riceland limited v. state of haryana [1997] 104 stc 362. it was, inter alia, held that paddy and rice are declared goods under section 14 of the central sales tax act, 1956. these are two different commodities subject to tax under section 6 read with sections 15a and 17 of the haryana general ..... referred to the provisions of section 12 of the haryana general sales tax act, 1973. it, inter alia, provides that 'a tax on the sale or purchase of goods shall not be imposed under this act..... where such sale or purchase takes place in the course of import of the goods into or export of the goods out of the territory of india'. thus, in a .....
Tag this Judgment!Court : Delhi
Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)
..... tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment.' sections of the i.t. act, so far as relevant, read as follows: 'section 30(2) - the appeal shall ordinarily be presented within thirty days of the payment of the tax ..... question is restricted as they are consumer goods and the goods are permitted to be imported only against a license, which the petitioner did not possess. thereforee confiscation of the goods under section 111(d) of the act read section 3(3) of the foreign trade development and regulation act, 1992 (in short 'foreign trade act') was directed. penalty of rs. 1,57,000/- was also .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(80)ECC84; 2002(142)ELT327(All)
..... in india,shall be an amount equal to the aggregate of the duties of customs which would be leviable under section 12 of the customs act, 1962 (52 of 1962), on like goods produced or manufactured outside india if imported into india, and where the said duties of customs are chargeable by reference to their value; the ..... respondents in writ petition no.204 of 2001 have been heard.5. a preliminary objection raised on behalf of the respondents is that since the goods were purchased by the petitioners during auction sale at barabanki which falls within the jurisdiction of lucknow bench of allahabad high court, the principal bench at allahabad has no jurisdiction to hear ..... by the railway or when the same were auctioned. no duty is leviable at the time of sale of excisable goods after the same have been used by the party concerned. entry no. 73.02 of chapter 73 of the central excise tariff act, 1985 reads as follows :'railway or tramway track construction material of iron or steel, the following .....
Tag this Judgment!Court : Kolkata
Reported in : 2002(142)ELT549(Cal)
..... , learned senior advocate appearing for the customs department contended that the case of the petitioner is that the anti dumping duty could only be levied on khs-68 goods if the goods in question fall under chapter 40 and not under the chapter 39. he, further contended that the writ petitioner is guilty of gross suppression of material facts. ..... with and he relied upon a judgments reported in : 1999(111)elt8(sc) (todi industries ltd. v union of india) 1999 (109) e.l.t. 3 (s.c.) commissioner of sales tax (asst), kerala v. p. kesavan & co.; 1997 (92) e.l.t. 19 (s.c.) state of goa v. leuko plast (india) ltd.; and (1983) 142 itr ..... tariff and the indian manufacturers were suffering loss. with the object of protecting the indian manufacturers of different goods sections 9a and 9b was inserted in the customs tariff act, 1985 for imposing anti dumping duty on the import of the goods manufactured by indian manufacturers. the anti dumping duty is imposed under sections 9a and 9b read with customs .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(4)ALT323; 2002(2)AnWR554
..... police chatrinaka on 16.7.1999 as his movements were suspicious. hence he was booked under sec.110 cr.p.c. and was bound over for keeping good behaviour vide cr.no.191/99 of the said police station.it is also stated that the petitioner was having some dispute with his tenant and beat her ..... issuing show-cause notice, the 1st respondent enclosed the grounds for proposed externment of the petitioner from the limits of hyderabad city under section 26(1) of the act. it is contended by the learned counsel for the petitioner that the issuance of the impugned show-cause notice virtually deprived the petitioner of the benefits of fundamental ..... matter.4. according to the writ petitioner, the prohibition and excise staff of charminar and police of chatrinaka started booking false cases against him under the excise act alleging that he is transporting/possessing i.d.liquor. it appears, thereafter number of cases have been registered against the petitioner by the prohibition and excise authorities and .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(4)AWC2795; (2002)2UPLBEC1892
..... the tablets and where such a person is in the possession of tablets of a very huge quantity, a presumption should be drawn that they were meant for sale or for distribution. in our opinion, the contention is wholly untenable and must be rejected. the interpretation sought to be placed by shri khanna does not flow ..... by notification in the official gazette, exempt, either wholly or in part from the payment of any tax imposed under this act, any person or class of persons or any property or goods or class of property or goods.'9. section 99(2)(b) exempts buildings used for educational purposes and public libraries, playgrounds and dharamasalas which are open ..... 27 is the penal section under which the offence is punishable and this section runs thus : 'whoever himself or by any other person on his behalf manufactures for sale, sells, stocks or exhibits for sale or distributes : (a) any drug : (i) deemed to be misbranded under clause (a), clause (b). clause (c), clause (d). clause (f) or clause .....
Tag this Judgment!Court : Delhi
Reported in : 2003(66)DRJ381; 2003(86)ECC129; 2003(159)ELT92(Del)
..... is to the validity of the show cause notice dated 2nd december, 1994, issued by the collector of customs under section 124 of the customs act, 1962, as to why the seized goods be not confiscated and personal penalty be not imposed on the petitioners. since both the writ petitions arise out of common facts and a common ..... the contention is that the show cause notice for confiscation of the seized coins could not be issued until a case under the antiquities act is made out i.e. it is established that the goods seized are antiquities. in other words the argument is, that the report of the director general of archaeological survey of india, certifying ..... show cause notice can be issued when the collector of customs holds a bonafide belief based on relevant material, that the goods are prima facie liable to be confiscated under sections 113 and 118 of the customs act.17. mr. jayant bhushan, learned standing counsel for the respondents rightly contends that before issuing a show cause notice, the .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(4)Raj2148; 2004(1)WLC512
..... fact that the principal borrowers are still thinking to file writ petition only it is clear that the petitioner decree-holder cannot recover the decretal amount for a further good period. in these circumstances, the facts completely falsify the plea of the non-petitioner no. 5 that the amount can be recovered from the principal borrowers and ..... payment of the decretal amount within the time granted by the trial court, therefore, the plaintiff is entitled to recover the amount by sale of the mortgaged property.3. the decree-holder submitted the execution petition without any delay, which appears to be filed in the year 1994. in the execution ..... to make payment of the decretal amount, therefore, application was submitted by the petitioner bank for passing final decree so that the amount may be recovered by sale of the mortgaged property upon which the trial court passed the final decree on 23.2.1994 holding that since the principal borrowers have failed to make .....
Tag this Judgment!Court : Jharkhand
Reported in : 2003(3)BLJR2099; [2003(4)JCR15(Jhr)]
..... specially because the petitioner (contractor) never became the owner of those goods as those goods was never transferred.(6) admittedly, the government department has purchased iron, steel and cement material under section 13(1)(g) of the bihar finance act, 1981 on payment of concessional sales tax for the purpose of government use, as such the department ..... bars so that the department may take arrangement accordingly.' ..... ..... ..... .....5. the issue relating to levy of tax on the sale or purchase of goods by states on the transfer of property in goods involved in execution of works contract as inserted by clause (b) of article 366(29-a) has already been decided by the ..... cement and iron & steel on handing over of structure in question to the state government, it is open to the state to levy sales tax on such deemed transfer of property in goods in execution of works contract.7. in the circumstances, there being no merit, all the writ petitions are dismissed. however, there shall .....
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