Uttaranchal Court July 2005 Judgments
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Sedco Forex International Inc. Vs. Commissioner of Income Tax
Court: Uttaranchal
Decided on: Jul-22-2005
Reported in: (2005)198CTR(Uttranchal)364; [2005]279ITR1(Uttaranchal)
P.C. Verma, J.1. These appeals, preferred under Section 260A of the IT Act, 1961, are directed against the consolidated judgment and order dt. 20th April, 2000, passed by the Tribunal, New Delhi, to the extent it disallows the claim in respect of exemption from double taxation of the appellants for the asst. yrs. 1989-90 and 1990-91.2. These appeals have been filed by Sedco Forex International Incorporation and Sedco Forex International Drilling Incorporation, as agents of their employees.3. The appellants are non-resident foreign citizens employed by Sedco Forex International Inc. (for brevity, hereinafter SFII) and by Sedco Forex International Drilling Incorporation (for brevity, hereinafter SFIDI). Both the companies are incorporated in the Republic of Panama. Both these companies have entered into contract with Oil and Natural Gas Corporation Ltd. (ONGC) for drilling operations in offshore areas of India within its exclusive economic zone. The appellants are residents of France, U....
Budh Ram Vs. State of Uttaranchal
Court: Uttaranchal
Decided on: Jul-22-2005
Reported in: 2006CriLJ1050
J.C.S. Rawat, J.1. This a criminal appeal against the judgment and order dated 28-4-2004 passed by Sri Ram Singh, the then Addl. Sessions Judge/Ist F.T.C., Dehradun in S.T. No. 76/2003 State v. Budh Ram, whereby the appellant was convicted and sentenced to undergo R.I. for a period of five years and to pay a fine of Rs. 5000/- under Section 328, I.P.C. The appellant was further convicted and sentenced to undergo R.I. for a period of two years and to pay a fine of Rs. 500/- under Section 379, I.P.C. The appellant was also convicted and sentenced to undergo R.I. for a period of two years and to pay a fine of Rs. 500/- under Section 411, I.P.C. All the sentences will run concurrently.2. The prosecution case in a nutshell is that on 14-4-2003 at about 8.15 p.m. an FIR was lodged by Anand Singh s/o late Shyam Singh against the unknown person alleging therein that on 12-4-2003 he was travelling in Train No. 3010 (Hawrah Doon Express) towards Mughal Sarai from Raiwala after completing two mon...
Sedco Forex International Vs. Cit, Dehradun
Court: Uttaranchal
Decided on: Jul-22-2005
Reported in: [2005]147TAXMAN389(NULL)
ORDERP.C. Verma, J.These appeals, preferred under section 260A of the Income Tax Act, 1961, are directed against the consolidated judgment and order dated 20-4-2000 passed by the Income Tax Appellate Tribunal, New Delhi to the extent it disallows the claim in respect of exemption from double taxation of the appellants for the assessment years 1989-90 and 1990-91.2. These appeals have been filed by Sedco Forex International Incorporation and Sedco Forex International Drilling Incorporation, as agents of their employees.3. The appellants are non-resident foreign citizens employed by Sedco Forex International Inc. (for brevity, hereinafter SFII) and by Sedco Forex International Drilling Incorporation (for brevity hereinafter SFIDI). Both the companies are incorporated in the Republic of Panama. Both these companies have entered into contract with Oil and Natural Gas Corporation Ltd. (ONGC) for drilling operations in offshore areas of India within its exclusive economic zone. The appellant...
Ashok Punjaji Sonkusare Vs. Oil and Natural Gas Commission Ltd. and or ...
Court: Uttaranchal
Decided on: Jul-22-2005
Reported in: (2006)ILLJ581UC
Cyriac Joseph, C.J.1. The petitioner is a Chief Engineer (Drilling) in the Oil and Natural Gas Commission Ltd. He is presently under suspension pending disciplinary action against him. He filed this writ petition on October 12, 2004 praying to stay the departmental proceedings being conducted against him pursuant to the order dated June 10, 2003. (Annexure 8) till the final outcome of the criminal case pending against him,2. Though the petitioner had prayed for an interim order restraining the respondents from proceeding with the departmental enquiry till the final outcome of the writ petition, the request was rejected by this Court on February 9, 2005. Consequently, the departmental enquiry against the petitioner was continued and it has already been completed. A copy of the enquiry report has already been supplied to the petitioner and the petitioner's objection to the enquiry report has already been submitted. In these circumstances, the writ petition has virtually become infructuou...
Commissioner of Sales Tax Vs. Executive Engineer, Anusandhan and Niyoz ...
Court: Uttaranchal
Decided on: Jul-21-2005
Reported in: [2006]144STC183(Uttra)
Prafulla C. Pant, J.1. Heard.2. This revision, preferred under Section 11(1) of the U.P. Sales Tax Act, 1948, is directed against the judgment and order dated July 31, 1991, passed by the Sales Tax Tribunal, Haldwani.3. The only question involved in this revision is whether cement supplied by the Public Works Department (Government department) to its contractors for completion of its work, is sale for the purposes of the U.P. Sales Tax Act, 1948.4. This revision pertains to the assessment year 1981-82. The assessee in this case is a Government Department, i.e., P.W.D. Facts of the case are that the said department (assessee) supplies the cement to the contractors for the construction work assigned to them. The conditions on which the contractors are supplied the cement are being quoted below :All materials so supplied to the contractor will become property of the contractor but shall not on any account be removed from the work until the whole work is certified to be completed by the Ex...
Sanjeev Tyagi and ors. Vs. State of Uttaranchal and ors.
Court: Uttaranchal
Decided on: Jul-20-2005
Reported in: 2005(4)AWC3103(UHC)
Prafulla C. Pant, J.1. By means of this writ petition, moved under Article 226 of the Constitution of India, the petitioners, some of members of the general body of Nehru Rastriya Inter College, Manglore, Haridwar, have sought writ in the nature of mandamus commanding the respondent Nos. 3 and 4 to call for and finalize the list of voters of the members of general body of the institution for getting the election conducted of the Management Committee. It is further prayed that writ in the nature of certiorari be issued to quash the election programme issued by respondent No. 7 for election of the Management Committee of the College. Finally, it is also prayed that mandamus commanding the respondent Nos. 3 and 4 i.e., Joint Director of Education, Garhwal Mandal, Pauri and District Education Officer, Haridwar respectively, to get the election of the Committee of Management held strictly in accordance with the provisions of the Scheme of Administration from amongst the valid members.2. Bri...
Commissioner of Sales Tax Vs. Kisan Sahkari Chini Mill Ltd.
Court: Uttaranchal
Decided on: Jul-19-2005
Reported in: [2006]145STC426(Uttra)
Prafulla C. Pant, J.1. Heard learned Standing Counsel. None appeared for the respondent even after service. The revision has been moved under Section 11(1) of the U.P. Sales Tax Act, 1948, and is directed against the judgment and order dated May 29, 1991, passed by Sales Tax Tribunal, Bareilly. This revision was filed way back in the year 1992 and is received by transfer from the Allahabad High Court, under Section 35 of the U.P. Reorganisation Act, 2000.2. The only question of law, raised in the revision is whether the price of gunny bags was liable to be taxed by adding the same in the turnover of the dealer with the price of the sugar 3. The assessment pertains to the year 1986-87, for which year the tax on sugar was exempted under Section 4 of the U.P. Sales Tax Act, 1948. The sugar is always sold in gunny bags as it is packed in gunny bags before it is stored for sale. The assessee is the manufacturer of sugar and was not supposed to keep it in loose without any packing.4. Merely ...
Commissioner of Sales Tax Vs. Northern India Drugs Corp.
Court: Uttaranchal
Decided on: Jul-19-2005
Reported in: [2005]142STC318(Uttra)
Prafulla C. Pant, J.1. This revision is filed under Section 11(1) of the U.P. Sales Tax Act, 1948. It is directed against the judgment and order dated February 11, 1994, passed by the Sales Tax Tribunal, Haldwani Bench, Camp-Dehradun.2. The question involved in this revision is whether the cattle feed comes within the definition of cattle fodder or not3. The relevant assessment years, to which this revision pertains are 1986-87, 1987-88 and 1988-89. In view of the Notification No. ST-II-3714/X-6(1)-85-U.P. Act 15/48--order-85 dated June 5, 1985, it has been clarified that cattle fodder includes green fodder, chuni, bhusi, chhilka, chokar, javi (popularly known as ghurjai), gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran or de-oiled rice husk, but not including oil-cake (khali), rice polish, rice bran or rice husk. In view of said notification, for the assessment years under consideration, only oil cake, rice polish, rice bran and rice husk, cannot be exempted from the ta...
Commissioner of Sales Tax Vs. East Hope Town Co. Ltd.
Court: Uttaranchal
Decided on: Jul-19-2005
Reported in: [2005]142STC319(Uttra)
Prafulla C. Pant, J.1. Heard learned Standing Counsel. The following question, of law is involved in this revision :Whether, on facts and circumstances of the case, the Sales Tax Tribunal, was legally justified in rejecting the order passed under Section 10-B of the U.P. Sales Tax Act, 1948 and holding that 'processed tea' is agricultural product 2. From the record, it appears that the assessee is self producing tea company. It is argued on behalf of the revisionist, by the learned Standing Counsel that since the leaves of tea undergo grading and roasting, before sale, as such they are manufactured product and cannot be said to be an agricultural produce. If that is accepted, then assessee becomes a dealer with the definition of the U.P. Sales Tax Act, 1948. However, in Dehradun Tea Company v. Commissioner of Sales Tax 1980 UPTC 459, it has been held that, that the green leaves without grading and processing, has no market value, as unless it is graded and processed, the green leaves g...
Chiddu and Etc. Vs. State of Uttaranchal
Court: Uttaranchal
Decided on: Jul-15-2005
Reported in: 2005CriLJ4251
J.C.S. Rawat, J.1. This a criminal appeal against the judgment and order dated 23-3-1985 passed by Sri K. C. Lamba, the then I Additional Sessions Judge Nainital in S.T. No. 81 of 1982 State v. Chiddu and S.T. No. 82 of 1982 State v. Surajpal whereby the learned Additional Sessions Judge convicted and sentenced each of the appellant to undergo seven years rigorous imprisonment under Section 376, IPC.2. The prosecution case, in brief, is that on 1 -12-1981 at 02 p.m. the victim (7 years) PW5 and Dalbir Singh (6 years) PW6 when they were on their way to the sugarcane field of their uncle and they reached near the field of Kyali the appellants induced them on the pretext of providing 'Narangi' and took the victim to the side of sugarcane field. Both the appellants committed rape upon the victim. Dalbir Singh (PW6) left the victim all alone there and came to her uncle Om Prakash where he was working in the sugar cane field. Dalbir was asked why he has come alone and he narrated the entire ...
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