Delhi Court April 1967 Judgments
H.S. Mehra Vs. the Union of India and ors.
Court: Delhi
Decided on: Apr-28-1967
Reported in: AIR1968Delhi142
ORDER(1) The petitioner was granted a license dated 14-12-1959. for import of 'textile fabrics or pieces thereof made of 'silk' only' from soft currency licensing area. It was stated in the license that 'this license is issued subject to the condition that the goods will be utilised only for consumption as materials or accessories in the license holders factory and that no portion thereof will be sold to or permitted to be utilised by any toher party or be pledged with any financier'. The license was made subject to certain conditions and the three relevant conditions were-(1) 'The licensee shall produce a bond duly guaranteed by a scheduled bank for 100 per cent, of the C. I. F. value of imports undertaking to export the finished goods viz: 'textile fabrics or pieces thereof made of silk' after they have been embroidered in India with silver thread to the extent of Rs. 6,556 (2) The licensee shall export within 6 months of the import of the material covered by this license Rs. 6556/-...
Tag this Judgment!H.S. Mehra Vs. the Union of India (Uoi) and ors.
Court: Delhi
Decided on: Apr-28-1967
Reported in: 1968CriLJ915
ORDERS.K. Kapur, J.1. The petitioner was granted a license dated 14.12.1959, for import of 'textile fabrics or pieces thereof made of 'silk' only' from soft currency licensing area. It was stated in the license that 'this license is issued subject to the condition that the goods will be utilised only for consumption as materials or accessories in the license holders factory and that no portion thereof will be sold to or permitted to be utilised by any toher party or be pledged with any financier.' The license was made subject to certain conditions and the three relevant conditions were-(1) The licensee shall produce a bond duly guaranteed by a scheduled bank for 100 per cent, of the C.I.F. value of the imports undertaking to export the finished goods viz: 'textile fabrics or pieces thereof made of silk' after they have been embroidered in India with silver thread to the extent 6t Rs. 6,556.(2) The licensee shall export within 6 months of the import of the material covered by this licen...
Tag this Judgment!S. Jaswant Singh Vs. Commissioner of Income-tax, Delhi
Court: Delhi
Decided on: Apr-27-1967
Reported in: [1968]67ITR175(Delhi)
ORDER(1) These are references under Section 66(1) of the Indian Income-tax Act, 1922 (to be hereinafter referred to as 'the Act'). A common question of law is referred to this Court in these cases by the Income-tax Appellate Tribunal (Delhi Bench) and that question is:'Whether on the facts and in the circumstances of case, action under Section 34(1) (b) could be initiated in the case of a shareholder by serving on him a ntoice under the said Section even before an order under Section 23A (1) of the Act is passed in the assessment of the Company?'(2) The assesseds in these cases are shareholders in M/s. Uttam Singh Dugal & Co. (Private) Limited, New Delhi. The assessment year, with which we are concerned in the case is 1954-55, the account-period being the year ending March 31, 1954. The I. T. O. initiated proceedings under S. 23A of the Act against M/s. Uttam Singh Dual and Co. as per his ntoices dated March 3, 1957. But an order under that section was passed only on January 20, 1960. ...
Tag this Judgment!Commissioner of Income-tax, Delhi and Rajasthan Vs. Lal Chand Jain.
Court: Delhi
Decided on: Apr-26-1967
Reported in: [1968]69ITR65(Delhi)
In this reference under section 66(1) of the Income-tax Act, 1922 (to be hereinafter reference to as &quto;the Act&quto;), the Income-tax Appellate Tribunal, (Delhi Bench) &quto;C&quto;, has submitted to this court, for its opinion, the following question of law :&quto;Whether, on the facts and in the circumstances of the case, the payment of Rs. 18,000 received by the assessed at the rate of Rs. 1,500 per month, under the terms of the agreement, dated March 12, 1951, is a capital receipt in the hands of the assessed.&quto;Shri Lal Chand Jain is the assessed in this case. Till March 12, 1951, he carried on the business of manufacture and sale of bidis under the trade makes and trade names of &quto;Pan Ka Ekka, Seth Biri No. 311&quto; and &quto;Divi&quto;. Those trade marks were his exclusive properties. On March 12, 1951, by means of a registered deed of agreement, he transferred his interest in the business in question along with the goodwill as well as the stock-in-trade to one Seth ...
Tag this Judgment!Lachhman Das, Tobacco Dealers Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Apr-25-1967
Reported in: 1978(2)ELT500(Del)
S.K. Kapur, J.1. The petitioner deposited 60 bags of unmanufactured tobacco weighing 75 maunds-6 seers in his private bonded warehouse vide warehouse entry No- 2/56 on 2nd July, 1956. It appears that the excise authorities took a representative sample of the goods and sent it to the Chemical Examiner for examination and report. The Chemical Examiner made his report on 23rd October, 1959. that the tobacco content was 51.9% calculated on the basis hat tobacco has ash content of 19%. From that report, the Excise authorities prima facie, came to the conclusion that the tobacco, originally warehoused, had been surreptitiously removed without payment of duty and substituted by an adulterated and inferior tobacco. The Supdt. Central Excise, Delhi, thereforee, issued a ntoice to the petitioner on 23rd November, 1960, requiring him to show cause why the tobacco should nto be confiscated and penalty imposed on him for violation of various rules of the Central Excise Rules, 1944. Considerable cor...
Tag this Judgment!Lachmandas Tobacco Dealer Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Apr-25-1967
Reported in: 1978(2)ELT502(Del)
S.K. Kapur, J.1. The petitioner placed 75 maunds 6 seers of unmanufactured tobacco in their private bonded warehouse, vide entry No. 2/56 of 2nd July, 1956. It appears that subsequently a representative sample was taken from the said lto by the Excise authorities and sent to the Chemical Examiner for examination and report. The Chemical Examiner sent his report dated 23rd October, 1959 according to which the tobacco content was reported to be 51.9 percent. It was calculated on the basis that the tobacco has ash content of 19 per cent From that report, the Excise authorities, prima facie, came to the conclusion that the original lto had been surreptitiously removed by the petitioner from the warehouse without payment of duty and substituted by an equal quantity of adulterated and inferior tobacco containing was, accordingly, issued to the petitioner on 23rd November, 1960, requiring him to show cause as to why a penalty should nto be imposed on him for contravention of rules 151(c) and ...
Tag this Judgment!Gupta Tobacco Co. Tobacco Dealers, Through J.P. Gupta Vs. Union of Ind ...
Court: Delhi
Decided on: Apr-19-1967
Reported in: AIR1968Delhi64; 3(1967)DLT284
ORDER1. Sixty bags of tobacco dust weighing 79 maunds 20 seers were deposited by the petitioner in his private bounded warehouse vide warehouse entry No. 15/56 dated 23rd May, 1956. It appears that subsequently a representative sample was drawn from the said lto No. 15 and on analysis by Chemical Examiner found to contain 73.4 per cent ash and 32.8. per cent tobacco. From this Central Excise authorities deduced that the consignment originally warehoused was substituted by an equal quantity of adulterated inferior tobacco without payment of duty. A ntoice was consequently issued to the petitioner on 25th January, 1961 requiring him to show cause why the initial demand of an amount of Rs. 3263.98 nP. Originally made under rule 160 of the Central Excise Rules, 1944 be nto confirmed. The petitioner by letter dated 9th February, 1961, requested the Assistant Collector, Central Excise Division, Ambala, to make certain records available to him for inspection to enable him to file reply to the...
Tag this Judgment!Gopichand Vs. Brahmo Devi
Court: Delhi
Decided on: Apr-19-1967
Reported in: AIR1968Delhi101
(1) Smt. Brahmo Devi on 21-4-1955 obtained a decree of Rs. 3800 on account of arrears of monthly allowance against her adopted son, Shri Gopi Nath, the appellant herein. In the same year, she applied for execution of the decree. On 21-1-1956, an order for the arrest and detention of the judgment-debtor was passed and the appeal preferred by the judgment-debtor against the said order was rejected on 20-12-1956. (2) Thereafter, the judgment-debtor (the appellant herein) applied under section 34 of Act Vii of 1934 (Punjab Relief of Indebtedness Act) as extended to Delhi, praying that the decree-holder's application for arrest of the judgment-debtor might be dismissed. This application of the judgment-debtor was dismissed by a learned Subordinate Judge, I Class, Delhi, by an order dated 8-2-1958. Against this order, the judgment-debtor preferred an appeal to the Additional District Judge, Delhi, and that appeal was disposed of by an order dated 2-6-1958, based on a compromise between the d...
Tag this Judgment!Sham Mohan Lal Vs. Jai Gopal and anr.
Court: Delhi
Decided on: Apr-19-1967
Reported in: AIR1968Delhi104
(1) Arguments in this appeal were first heard in November 1966, when it was adjourned so as to enable the parties to come to amicable settlement. The respondent's learned counsel had, it may be pointed out, taken strong objection to the competency of the appeal and has also urged that the decisions of the court's below having done substantial justice between the parties, this court should decline interference on revision as well. After some time, I was informed that there was little prospect of an agreed solution. The appeal was thus directed to be set down for re-hearing. It is in these circumstances that this appeal has now been fully heard. The respondents' counsel has, however, nto appeared on this occasion and, thereforee, has nto addressed any arguments despite the case being on the board. (2) Turning to the facts, Jai Gopal (respondent in this court) secured a decree against Kanwar Gopal for the recovery of Rs. 1,200 with interest at 12 per cent per annum from 19-12-1957 till pa...
Tag this Judgment!National Hurricane Works, Through Its Proprietor, Rajab Ali Vs. Union ...
Court: Delhi
Decided on: Apr-17-1967
Reported in: AIR1967Delhi156
ORDER(1) This judgment will dispose of Civil Writ Petitions Nos 605-D,562-D and 563-D of 1963. I am reciting only the facts of Civil Writ No. 605-D of 1963 as the learned counsel agree that the decision rendered in this case would govern the toher to petitions also.(2) The petitioner was granted an import license dated 3rd September, 1960 for 'Industrial scrap- as per item of 3 of the attached list - 4.2 tons - Rs.2520'. The attached list consists of two parts, namely, 'A' and 'B' Part 'A' is headed 'Industrial Scrap' and gives a list of seven different items of industrial scrap, the relevant item in the said Part 'A' is item 3 reading-'Tinplate strips of any gauge, of maximum widths of 254 mm of any random and assorted lengths'.It is agreed by the learned counsel for the parties that the goods in question were imported by the petitioner and cleared by the Customs authorities on the authority of this very license. In toher words, the Customs authorities, while clearing the goods, also ...
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