Delhi Court April 1971 Judgments
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The Associated Cement Co. Ltd Vs. Director of Inspection
Court: Delhi
Decided on: Apr-30-1971
Reported in: ILR1971Delhi556; [1972]84ITR822(Delhi)
H.R. Khanna, C.J. (1) This judgment would dispose of three Civil writ petition Nos. 1207 of 1967, 425 of 1968 and 16 of 1970 which have been filed by the Associated Cement Companies Ltd., against the Director of Inspection, Customs & Central Excise, New Delhi. Arguments have been addressed in petition No. 1207 of 1967 and it is H stated that the decision in that petition would govern the other two petitions also. So far as petition No. 425 of 1968 in which the Central Authority and Deputy Director of Inspection too have been imp leaded as respondent is concerned, an additional ground, to which reference would be made hereafter, is also taken. (2) The petitioner is a company which owns about 16 cement factories in various parts of India. Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965 (hereinafter called 'the Scheme') was made applicable to the cement industry in 1965 to provide an incentive for increased production. The above Scheme was made by the Central Governm...
Municipal Corporation of Delhi Vs. Daulat Ram (Died)
Court: Delhi
Decided on: Apr-30-1971
Reported in: ILR1971Delhi711
V.S. Deshpande, J. (1) Under section 348(1) of the Delhi Municipal Corporation Act, 1957 (hereinafter called the Act), 'If it appears to the Commissioner at any time that any building is in a ruinous condition, or likely to fall, or in any way dangerous to any person occupying, resorting to or passing by such building or any other building or place in the neighborhood of such building, the Commissioner may, by order in writing, require the owner or occupier of such building to demolish, secure or repair such building or do one or more of such things within such period as may be specified in the order, so as to prevent all cause of danger there from.' Initially when the premises belonging to the Gujrati Saina, Delhi part of the ground-floor of which was occupied by the respondents as tenants, were ordered to be demolished by an order under section 348(1) and after the first and the second floors were actually demolished, the tenants entered into an agreement in the presence of the Munic...
Asa Ram Gupta Vs. Union of India and ors.
Court: Delhi
Decided on: Apr-30-1971
Reported in: ILR1971Delhi797
S. Rangarajan, J. (1) There was a composite, notification No. F. 42(7)/67-L&H;(i) under sections 4 and 17 of the Land Acquisition Act 1894. There was yet another notification No. F. 42(7)-L&B;(ii), under section 6 of the said Act and an order, No. F. 42,/(7),/67- L&B;(iii), authorising the taking of possession of the land in dispute. All of them were issued on the same day, namely, 17th June, 1967. Among the several grounds taken in the writ petition which was filed to quash the above said notifications and order it is sufficient to notice the attack on their validity on the ground that the recourse to powers under section 17, dispensing with the opportunity under section 5A to the affected party to file objections, was mala fide, illegal and vocative of the principles of natural justice. A (2) In the affidavit of return filed by Shri Jagmohan, Secretary (Land & Building) Delhi Administration, on behalf of the respondents, it was stated that the land was urgently required for construct...
Ghasi Ram Hari Ram Vs. Commissioner of Sales Tax
Court: Delhi
Decided on: Apr-30-1971
Reported in: [1973]30STC88(Delhi)
P.N. Khanna, J.1. This judgment will dispose of four sales tax references being Nos. 4, 5, 6 and 7 of 1969 relating to the years 1961-62, 1958-59, 1959-60 and 1960-61 respectively, made at the instance of the assessed, Messrs. Ghasi Ram Hari Ram.2. The assessed is a Hindu undivided family firm with Shri Ghasi Ram as its karta. Its business consists of purchasing gram, rice, dal, groundnut, imli seeds, etc., and selling the same after passing them through the process of parching, which business in common parlance is known as that of 'bharbhoonja'. The business is said to be in existence for the last about 150 years. On receipt of a complaint that the assessed was doing business in contravention of Section 7, read with Section 4(2) of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi, herein called the Act, an enquiry was instituted by the authorities in 1961. The business premises of the firm were visited but no books of account were found. A few purc...
Associated Cement Companies Ltd. Vs. Director of Inspection, Customs a ...
Court: Delhi
Decided on: Apr-30-1971
Reported in: [1972]84ITR811(Delhi)
This judgment would dispose of three Civil Writ Petitions Nos. 1207 of 1967, 425 of 1968 and 16 of 1970 which have been filed by the Associated Cement Companies Ltd. against the Director of Inspection, Customs & Central Excise, New Delhi. Arguments have been addressed in Petition No. 1207 of 1967 and it is stated that the decision in that petition would govern the other two petitions also. So far as Petition No. 425 of 1968 in which the central authority and Deputy Director of Inspection too has been imp leaded as a respondent is concerned, an additional ground, to which reference would be made hereafter, is also taken.The petitioner is a company which owns about 16 cement factories in various parts of India. Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965 (hereinafter called 'the scheme'), was made applicable to the cement industry in 1965 to provide an incentive for increased production. The above scheme was made by the Central Government in exercise of the powe...
Kharaiti Ram Vs. the State
Court: Delhi
Decided on: Apr-28-1971
Reported in: AIR1972Delhi13; 1972CriLJ254
ORDER1. Kharaiti Ram has come up in revision which has been heard by giving the latitude to his counsel to urge it as an appeal.2. The allegations against the petitioner were that he was working in August and September. 1964 as a bills clerk in the Post Graduate School. Indian Agricultural Research Institute. New Delhi. The prosecution brought forward the evidence to establish that the present petitioner had the means to know as to what scholarships were payable to various students including one T.K. Chakrabarty. 3. It was on the 16th of September. 1964, that the said Shri T.K. Chakrabarty submitted an application to the Dean of the Post Graduate School. I.A.R.I. Delhi which has been exhibited as P.W. 13/A. He complained that he had not written any letter for remitting to him by telegraphic money orders any amounts payable to him on account of the scholarships. He stated that he had been staving at his native place in West Bengal. He requested that immediate steps be taken to recover t...
Kartar Singh Vs. Mahamaya General Finance Co. (P) Ltd.
Court: Delhi
Decided on: Apr-28-1971
Reported in: 1971RLR29
V.D. Misra, J.(1) This is an appeal under Section 39 of the Arbitration Act against the order of Shri Avtar Singh Sohal, Sub Judge, dismissing the objections filed by the appellant and making the award a rule of court. (2) The relevant facts, in brief, are that an agreement between the parties, dated 8th September, 1961 was alleged to exist. This contained an arbitration clause. In terms of the said clause, the disputes arising between the parties were referred 13 the arbitration of the person named in the said arbitration clause, who gave an award on'17th August, 1963. An application under sections 14 and 17 of the Arbitration Act was made by the respondent requesting that the said Arbitrator be directed to file the award with all the proceedings in the court and the award be made a rule of the court according to law. After the award had been filed in court notice of the same was sent to the appellant. This notice was served on the appellant on 28th April, 1964. Another notice sent un...
Madan M. Behl Vs. National Small Scale Industries Corporation
Court: Delhi
Decided on: Apr-28-1971
Reported in: 1971CriLJ1378
ORDERPritam Singh Safeer, J.1. This a petition preferred Under Section 561-A of the Code of Criminal Procedure. It was on the 17th of March 1971, that I disposed of Criminal Miscellaneous (Main) No. 136 of 1970.2. The Explanationn is contained in this petition as to in which circumstances Shri R.C. Chopra, counsel for the respondent could not be present on that date. The ultimate prayer is that the ex parte order dated the 17th of March, 1971, quashing the proceedings initiated by the complaint dated the 11th of May, 1970, against the petitioners in the aforementioned main petition be set aside.3. Mr. N. S. Sistani, the learned Counsel appearing for the petitioners in Criminal Misc. (Main) No. 136 of 1970, who is the counsel for the respondents in Criminal Miscellaneous No. 264 of 1971, has raised a preliminary objection that the relief sought by the present applicants cannot be granted. His contention is that there is no provision in the Criminal Procedure Code for setting aside an or...
New Delhi Municipal Committee Vs. A.M. Jaipuria Public Charitable Trus ...
Court: Delhi
Decided on: Apr-21-1971
Reported in: AIR1971Delhi274
S.N. Andley, J. 1. In Suit No. 215 of 1970 filed by the respondent in this Court the appellant Committee filed an application I.A. No. 84 of 1970 under Section 34 of the Arbitration Act 1940, praying that the proceedings in the suit be stayed pending the adjudication of the disputes between the parties by arbitration. The learned Single Judge dismissed this application by his order dated September 4, 1970 against which the respondent is for specific performance of the agreement dated August 5, 1966, entered into between the parties. According to this agreement, the respondent agreed to donate and/or secure donations of rupees five lacs for the purpose of establishing a cultural unit comprising of an auditorium; an art gallery and a library collectively called a Civil Centre, in a block of buildings to be constructed on a particular plot of land on Jai Singh Road, New Delhi, adjacent to the Town Hall, of the appellant. The agreement recites that the Civic Centre was to be built at an es...
The Commissioner of Income-tax, New Delhi Vs. Baba Avtar Singh Ji
Court: Delhi
Decided on: Apr-21-1971
Reported in: ILR1971Delhi421; [1972]83ITR738(Delhi)
Hardayal Hardy, J.(1) This order will dispose of two references viz. I.T.R. No. 30 of 1965 and I.T.R. No. 60 of 1969. I.T.R. No. 30 of 1965 relates to the assessment year 1957-58 while I.T.R. No. 60 of 1969 relates to the assessment years 1953-54, 1958-59 and 1959- 60. The applicant in all these references is the Commissioner of Income-tax, New Delhi while the respondent is Shri Baba Avtar Singhji of Delhi, who will hereafter be referred to as the assessed. (2) With regard to the assessment year 1957-?8 of which the relevant previous year was the financial year ending 31-3-1957, a separate order of assessment was made. This order was followed by an order of the Appellate Assistant Commissioner of Income-tax and the Income-tax Appellate Tribunal. The order of the Income-tax Appellate Tribunal which reversed the decision of the authorities below, was treated as the basic order and was followed in the three assessment years viz. 1953-54, 1958-59 and 1959-60. (3) Eventually two separate ap...
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