Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1989)(22)LC252Tri(Kol.)kata
..... for hearing the appellants' representative, shri s.k. biswas contended that these were cases in which the assistant collector has penalised them under section 116 of the customs act, for alleged shortlarding of cargo. it was. however, their case that the shortlanding of cargo has not been established in these cases. the steamer agent's ..... landed at calcutta port. the assistant collector has held the appellants who are steamer agents, liable to penalty for shortianding of cargo under section 116 of the customs act, 1962, 38. briefly, the appellants have stated inter alia that section 116 was in applicable to nepal cargo which merely consists of goods in transit through india ..... a technical plea of time-bar and would enable the ld.assistant collector to judge that the steamer agents had duly discharged their responsibility in terms of customs act, 1962. as a matter of fact, the request for steamer agents' survey by the importers and its acceptance or rejection by the steamer agents was strictly .....
Tag this Judgment!Court : Allahabad
Reported in : [1989(59)FLR153]; (1990)ILLJ273All
..... parties thereto, with the result that the workmen notwithstanding such a settlement could raise an 'industrial dispute' on the identical matter agreed upon by their union. by the same amending act, the definition of 'settlement' was also amended, as the original definition contemplated only 'a settlement arrived at in the course of conciliation proceedings'. this sub-section provides that a settlement ..... aforesaid transfer order was passed at the behest of the general secretary of the staff association.7. sub-section (1) of section 18 of the industrial disputes act, which was introduced by the amending act of 1956, was enacted to remedy a defect in the existing law. prior to the amendment, there was no provision to make such settlements binding even on .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1992)41ITD147(Delhi)
..... business purposes, the allowance of depreciation should also have been withdrawn by the commissioner of income-tax by invoking his powers under section 263 of the income-tax act. this was not attempted. it, therefore, follows that the building was used for business purposes, although the business conducted during the year was on a very ..... of passing the assessment order and that material could not be taken into consideration by the commissioner for invoking his jurisdiction under section 25 of the wealth-tax act. the income-tax assessment order having been passed on january 14, 1987, as against the wealth-tax assessment order made on march 31, 1986, the income ..... . the wealth-tax assessment order, in these circumstances, was considered erroneous and also prejudicial to the interests of the revenue. notice under section 25 of the act was served on the assessee and in reply it is seen to have been submitted that the two companies were having their offices earlier in hotel claridges, new .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1989Cal392,93CWN933
..... the fact, that vehicles on the rout were being operated by the government, so the orders as impeached, were duly am appropriately passed under the provisions on the motor vehicles act, 1939. in view of the circumstances as aforesaid and on the basis whereof, the refusals in the instant case, wert made, mr. seth claimed and contended that the ..... by the orissa high court.8. in any event, it was mr. seth's submissions that the learned judge had no authority under the provisions of the motor vehicles act, 1939 or otherwise, to direct that the writ petitioner/respondent's vehicle will ply without any permit till the grant of temporary permit, which was directed and according ..... of m/s. adarsh travel bus service v. stateof u.p., : air1986sc319 where it has observed that where a route is nationalised under ch. iva of the act, a private operator with a permit to ply a stage carriage permit over another route but which has a common overlapping sector with the nationalised route cannot ply his vehicle .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1990)32ITD616(Delhi)
..... held that, (a) salary and remuneration paid to dr. jagjit singh and his relative employees were in excess of the limits prescribed in section 13 of the act; (b) that the commission paid to miss molijit singh and miss erajit singh, daughters of dr.jagjit singh for services rendered to the society were also disallowable ..... the assessee was allowed exemption under section 11 and total income computed at nil. subsequently, the cit, delhi-vi exercising his powers under section 263(1) of the act issued a notice by raising the following issues:- (i) applicability of section 13(l)(c) as regards payment of rs. 1,24,692 as remuneration and other ..... business.3. to understand and adjudicate the issues some history must necessarily be stated and which is, that the assessee is a society registered under the societies registration act, 1960 under registration no. 4237 dated 14-8-1969. the society took over the assets, properties and engagements of the then unregistered institute known as "the institute .....
Tag this Judgment!Court : Allahabad
Reported in : (1990)82CTR(All)159; [1990]182ITR98(All); [1990]51TAXMAN317(All)
..... quashed because it was not a speaking order even though opportunity was given. but in the present case, neither was the notice issued under section 126 of the income-tax act invalid nor was the order passed without affording opportunity or giving reasons. as regards sagarmal spinning and weaving mills ltd. v. cbdt : [1972]83itr130(mp) , the high ..... on general principles of natural justice. in the first case, the notice was held invalid as it was a foundation for proceeding under section 7 of the evacuee property act and it having been issued on a premise which was not sustainable under law, was held to be invalid.4. and in the second case, the order was ..... ghaziabad, was made. since from the investigation and survey it transpired that the petitioner was a sister concern of goel gases, notice under section 127 of the income-tax act for transfer of the case of the petitioner to new delhi for a detailed and proper investigation was issued. it was objected to by the petitioner and it was .....
Tag this Judgment!Court : Allahabad
Reported in : [1989(59)FLR620]; (1991)IILLJ347All
..... and essential commodities, is an 'industry' and the termination of services of employees who have completed 240 days without complying with the provisions of the industrial disputes act was held to be bad. 9. in the present case, the corporation comes within the definition of an 'industry' and consequently termination of the services of ..... , new delhi v. k.s. sethi and ors. (1970-ii-llj-266), the question involved was whether hospital is industry within the meaning of industrial disputes act.in gopalji jha shastri & ors. v. state of bihar (1983-ii-llj-22), taking into consideration decision of the constitution bench in bangalore water supply and sewerage ..... but in case the termination order is violative of principles of natural justice and has been passed without complying with the mandatory provisions of the industrial disputes act, pleas which have been raised by the petitioner, obviously, alternative remedy, will not stand in the way and the matter can be adjudicated upon instead of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1989)31ITD31(Hyd.)
..... the situation amicably following the policy of give and take and arrive at an arrangement. this arrangement cannot be doubted also for the reason that it was immediately acted upon inasmuch as it was registered on the day of its execution, mutation in the municipal records obtained and wealth returned by the parties only in respect of ..... matter of law be implied from a long course of dealings between parties. further the conduct of the various members of the family is relevant to show that their actings, viewed as a whole, suggest the existence of the family arrangement. it was, further, held that at a great distance of time gaps in evidence that would ..... to the arrangement were wholly unquestionable as was also evident from the fact that the document was registered with the sub-registrar on that very day and throughout acted upon. elaborating it was contended that mutation of the municipal records in terms of the settlement was obtained and property taxes paid by the parties in respect of .....
Tag this Judgment!Court : Delhi
Reported in : 1990CriLJ806; 39(1989)DLT103; 1989(17)DRJ249; 1989(24)ECC139
..... no mis-carriage of justice having been pointed out. the appellant cannot be permitted to take any advantage out of the cassenon-compliance of the provisions of the act.(15) taking into consideration all the circumstances of the case, i am of the view that the appellant was rightly convicted and sentenced by the learned trial court ..... inspector special police establishment whereas the investigation should actually have been done ordinarily by an officer of the rank of deputy suprintendent of police or above. that act also provided that an officer below the rank of deputy superintendent of police could investigate those offences if he obtained the previous permission of a first class ..... an officer of the vigilance branch was nut reduced to writing and not forwarded to any immediate superior officer as enjoined by section. 42(2) of the act. the whole proceedings being in violation of section 42 were vitiated. i do not agree with this contention of the learned counsel for the appellant. it has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(25)LC96Tri(Delhi)
..... foam and its use is for the present facts and circumstances of the case is for flooring.21. in the show cause notice issued under section 124 of the customs act, 1962 there is a mention that the packages were opened. the relevant para is reproduced below :- "the packages were opened, inspected and a sample of the item tested. the ..... for importation as raw material as the goods were floor coverings. he had ordered confiscation of the imported goods under sections 111(d) and 111(m) of the customs act, 1962. further the goods were ordered to be released on payment of redemption fine of rs. 1.5 lakhs and the assessable value of the goods was ordered to ..... . the above transactions indicated that the subject transaction was not in the normal course and that the declared value was not covered by section 14(1)(a) of the customs act, 1962.6. enquiries conducted by the revenue authorities also revealed that the prevailing comparable price for the subject item was in the range of rs. 113 to rs. 240 .....
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