Court : Delhi
Reported in : ILR1972Delhi87
M.R.A. Ansari, J.(1) This is an appeal filed by the appellant who was an Assistant Sub Inspector of Police attached to the office of Superintendent of Police, Crime & Railways, Delhi, against his conviction for an offence under section 5(2) read with section 5(1)(d) of the Prevention of Corruption Act (hereinafter referred to as the Act) and under section 161 Indian Penal Code and against his sentence of rigorous imprisonment for 15 months and a fine of Rs. 300.00 under section 5(2) of the Act and rigorous imprisonment for 15 months under section 161 Indian Penal Code (2) The prosecution case against the appellant is that while he was working as an Assistant Sub Inspector attached to the office of the Superintendent of Police, Crime & Railways, Delhi, he was entrusted with the investigation of a case against one Chhida, Lal of Hapur under section 420 Indian Penal Code in which one B. R. Manchanda was the complainant. The appellant went to Hapur on 5-1-1970 to investigate into this case...
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi323; 1972RLR62
S. Rangarajan, J. (1) This judgment will dispose of two other connected petitions C.M. (Main) 125 and 127 of 1971. It will be sufficient to state the facts pertaining to Civil Miscellaneous (M.) 126. The petitioner claims to have been inducted into premises No. 849, Joshi Road, Karol Bagh, New Delhi with effect from 1-4-1965 by Dr. N. C. Joshi Nursing House managed by Dr. Joshi.Memorial Hospital Society (Regd.) and to occupy two rooms, one store, kitchen, latrine and a common court-yard since then. He claims that the said premises were given to him for his occupation by the above Society since he was retained as a Legal Adviser for the said Hospital.(2) It is common ground that on 20-11-1970 the entire premises including the portions in the occupation of the petitioner were requisitioned by the Collector, Delhi under the Requisitioning and Acquisition of Immovable Properties Act, 1952, challenging which a writ petition has been filed (No. 1391 of 1970) by the petitioner. Stay of dispos...
Tag this Judgment!Court : Delhi
Reported in : 1978(2)ELT525(Del)
V.S. Deshpande, J. 1. The precise nature of the incidence of the Excise Duty and the appropriate manner of recovery of unpaid Excise Duty under the Central Excises and Salt Act, 1944 hereinafter called the Act and the Rules and the Notifications issued there under have to be considered in this case.2. The excisable goods are enumerated in First Schedule to the Act and the rate of duty is stated against each item therein. Section 3 of the Act levies the duty in such manner as may be prescribed by the Rules and the Notifications laying down the procedure for the imposition of the duty and the collection thereof. Briefly, the duty of excise is levied on goods and not on a person. But it is levied on the process of producing or manufacturing the goods. Its incidence on the goods thereforee, falls on the stage at which the goods are in the possession the producer or the manufacturer. The goods cannot be removed out of his possession without the payment of the duty. To ensure this, Rule 9(1)...
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi747
Prakash Narain, J. (1) The parties hereto, M/s. Shiv General Finance (Private) Ltd., New Delhi and Sarvshri Dhir Singh Ahlawat and Mahabir Singh entered into a hire purchase contract dated Nov. 11, 1965 in respect of a new Tata Mercedz Benz truck on terms and conditions mentioned in the said agreement. Inter ailia, this agreement contained an arbitration clause which read as under : 'all questions and matters of difference between the Parties hereto or their representatives touching the constructions hereof any act or thing in regard to the rights, duties and obligations or their enforcement or performance including the failure to pay the claim under the several herein before recited clauses and/or arising out of or relating to this agreement or to the subject matter hereof shall at the owner's discretion, be referred to the sole arbitration of Sh. LalChand Vatsa, Advocate Dev Nagar, N. Delhi or his nominees for arbitration in accordance with the Indian Arbitration Act, 1940. In such c...
Tag this Judgment!Court : Delhi
Reported in : [1972]85ITR220(Delhi)
Shankar, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, hereafter referred to as 'the Act', has been made by the Income-tax Tribunal, Delhi Bench 'A', at the instance of the Commissioner of Income-tax and relates to the assessment proceedings against Messrs. Raunaq Singh Swaran Singh, a Hindu undivided family, hereafter referred to as 'the assessed', relating to the assessment year 1962-63. The previous year of the assessed ended on August 31, 1961.2. Facts leading to the reference, stated briefly, are that the assessed-family owned a building at Uttariya Marg. New Delhi, and resided in part of it while its remaining portion was in the occupation of tenants. On January 9, 1959, it purchased one plot of land bearing No. C-28, defense Colony, New Delhi, for Rs. 9.465. On January 18, 1959, it purchased another plot bearing No. C-215 also in defense Colony for Rs. 9,250. On April 8, 1961, the first plot was sold by it for Rs. 27,000 and on June 9, 1961, it sold the s...
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi256
S.N. Andley, J.(1) This is an appeal against the judgment dated February 26, 1971, of the learned Single Judge dismissing the petition (Civil Writ No. 961 of 1970) filed by the appellant for the issue of an appropriate writ to quash the resolution dated August 8, 1970 of the respondent Institute deciding to terminate the services of the appellant and to restrain the respondents from taking the follow up action in response to the aforesaid resolution(2) The All India Institute of Medical Sciences, hereinafter referred to as 'the Institute', was constituted by the All India Institute of Medical Sciences Act, 1956 (Act No. 25 of 1956), hereinafter referred to as 'the Act'. Inter alia, the Act provides for the composition of the Institute (section 4); for a Governing Body and other Committees of the Institute (section 10); Staff of the Institute (section II); Functions of the Institute (section 14) including the function to institute, and appoint persons to, professorship readerships, lect...
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi233; [1972]86ITR657(Delhi)
Prithviraj, J.(1) An interesting question regarding imposition of penalty under section 271(l)(a) of the Income Tax Act, 1961, (hereinafter referred to as 'the Act') is raised in this case.(2) The assessed is a registered firm. It had to submit its return of income for the assessment year 1962-63 on or before 30th June, 1962. The assessed made an application to the Income Tax Officer on 28th September, 1962 for extension of time for filing the return of income on the ground that the audit of books of accounts of the assessed was not complete. The Income Tax Officer granted time uptil 29th October, 1962. A notice dated 23rd February, 1963, under section 139(2) of the Act was served on the assessed on 14th March, 1963, requiring it to furnish the return of its income within thirty days from the date of service of the notice. The assessed submitted its return showing its income at Rs. 1,95,132-00. On this amount of income shown and keeping in view the status of the registered firm the tax...
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi147; [1972]30STC132(Delhi)
V.S. Deshpande, J. (1) The English phrase 'He will never set the Thames on fire' (corresponding in French and German to 'He will never set the Seine on fire' and 'He will never set the Rhine on fire') to denote the highly improbable failed to find a parallel in India when in March 1968 the newspapers carried the sensational headlines 'Ganga on fire'.(2) When the Barauni Refinery was established near the town of Monghyr on Ganga in 1964, it was required by section 12(1) of the Factories Act, 1948, to make effective arrangements for the disposal of wastes and effluents arising in the manufacturing process at the Refinery. The scheme Brd 39 prepared by it to. discharge the effluents into the Ganga was approved by the Bihar Government under section 12(2) thereof. The Refinery followed the said scheme of discharging its effluent into the Ganga. On 3rd March 1968 the water -supply to Monghyr town was suspended as oil was noticed on the surface of the water near the intake pumping sets. A fir...
Tag this Judgment!Court : Delhi
Reported in : 1972RLR21
D.K. Kapur, J. (1) This Regular Second Appeal involves a very short point. The respondent had instituted a suit claiming a mandatory injunction against the appellant to remove the tea stall and sheds alleged to have been erected on the said respondent's land. The suit brought by the respondent was decreed by the trial court and the dependent thereupon appealed to the Additional Senior Subordinate Judge, Delhi. Among the issues framed by the trial court were the following :- Whether the defendant has become owner/Bhumidar with respect to the land in dispute under the Delhi Land Reforms Act The other issues are not material at this stage. (2) At the hearing of the appeal before the Additional Senior Subordinate Judge, it was pointed out by the counsel for the respondent that the appellant there had not challenged the correctness of the findings of the learned Subordi- nate Judge on any other issue except Issue No. 4, and thereforee, the decision of the learned Subordinate Judge on all th...
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi200
S.N. Andley, J.(1) These two Civil Miscellaneous petitions (Nos. 795 & 796 of 1969) have been filed in Regular First Appeal No. 189 of 1969. The appeal has been filed by the Union of India against the decree dated December 10, 1968, of the Additional District Judge, Delhi, upon a reference under section 18 of the Land Acquiition Act, 1894.(2) The appeal was filed on April 9, 1969, and was admitted on May 20, 1969. The respondents to the appeal are Rameshwar Nath and Hira Lal who hold an undivided 1/4th share in equal shares in Khasra Nos. 1 to 6, 7/1 and 7/3 situate in village Ali.(3) Civil Miscellaneous No. 795 of 1969 has been filed to bring on record the legal representatives of Hira Lal (respondent No. 2) who died on June 5, 1969, and to set aside the abatement of the appeal. Civil Miscellaneous No. 796 of 1969 has been filed for condensation of delay in filing C.M. No. 795 of 1969.(4) The facts pertaining to the application for condensation of delay are set out below in chronologi...
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