Delhi Court December 1973 Judgments
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Mahabir Metal Works Pvt. Ltd. and anr. Vs. Union of India and anr.
Court: Delhi
Decided on: Dec-19-1973
Reported in: ILR1974Delhi617
V.S. Deshpande, J.(1) Is Chapter Xxa of the Income Tax Act, 1961 as inserted therein by Taxation Laws (Amendment) Act, 1972 (hereinafter called the Act of 1972) wholly or partly a law enacted 'for the purpose of imposing or levying any tax or penalty' within the meaning of Article 31(5)(b)(i) and/or is it a 'law giving effect to the policy of the State towards securing the principles specified in clause (b) or clause (c) of article 39' within the meaning of the first part of Article 31C of the Constitution? If not, is it wholly or partly unconstitutional as being an unreasonable restriction on the fundamental right to hold property under Article 19(1)(f) or as authorising the State to acquire property otherwise than for a public purpose thus contravening Article 31(2) of the Constitution or as discriminating between similarly situated persons who evade tax liability and conceal income contrary to Article 14 of the Constitution The following is the background of law and facts out of whi...
Sarvedshak Arya Pratinidhi Sabha Vs. Ranjit Singh and Sons
Court: Delhi
Decided on: Dec-19-1973
Reported in: ILR1974Delhi63; 1974RLR233
Prithvi Raj, J. (1) This second appeal is directed against the order dated 27th January, 1968, passed by Shri M. L. Jain, Rent Control Tribunal whereby he upheld the findings and judgment dated 12th October, 1966, of Shri P. K. Bahri, Additional Rent Controller, Delhi, dismissing the petition of the appellants (herein to be called 'the society') for seeking possession of the premises in occupation of the respondents.(2) Relevant facts for disposal of this petition are that M/s. Ranjit Singh and Sons were stated to be tenants through Ranjit Singh under the appellants in respect of suit premises, bearing nos. 552 to 554 Esplande Road, Delhi.(3) S/SHRI Ram Kumar, Babu Ram, Ishar Dass, Parkash Chand, Khusi Ram, Om Parkash and Hari Chand all sons of Ranjit Singh were imp leaded as owners of the firm as Ranjit Singh was reported to have died when the, petition under section 22 of the Delhi Rent Control Act (herein to be called 'the Act') was filed.(4) During the pendency of the case Ram Kuma...
Union of India (Uoi) (Through the Commissioner of Income-tax) Vs. Asia ...
Court: Delhi
Decided on: Dec-19-1973
Reported in: [1974]44CompCas359(Delhi); [1974]95ITR229(Delhi)
H.L. Anand, J.1. This appeal is directed against an order of the District Judge, Delhi, made in Misc. Company Case No. 5/65 by which the petition of the appellant under Section 153A(1)(f) of the Companies Act, 1913, hereinafter called the Act of 1913, read with Section 647 of the Companies Act, 1956, hereinafter called the Act of 1956, seeking an order providing for payment of certain tax outstandings of respondent No. 2 by respondent No. 1 and/or respondent No. 3 was dismissed on the grounds that the petition was not only not maintainable but was also barred by time and the question that this appeal raises are as to the true construction of the provisions of Section 153A(1)(f) of the Act of 1913 and its corresponding provision in the Act of 1956 as also of the provisions of Article 137 of the Limitation Act, 1963.2. The facts are not in dispute and may be briefly stated to the extent they are necessary. Respondent No. 1 is a joint stock company belonging to what was commonly known as ...
Feroza Begam and ors. Vs. Dewan Daulat Rai Kapoor and ors.
Court: Delhi
Decided on: Dec-18-1973
Reported in: AIR1975Delhi1
ORDER1. This order will disppose of I. As. Nos. 846, 847, 977 and 1022 of 1973 under Order 6, Rule 17 of the Code of Civil Procedure in Civil Original Suit No. 702 of 1967.2. To appreciate the reliefs claimed in the applications it will be necessary to refer in some detail to the facts leading to the filing of the suit. According to the averments made in the plaint, Haji Mohd. Yousuf, plaintiff No. 3 (since dead and now represented by his legal representatives) was the sole and absolute owner of the property described, as Municipal No. XI/6147 (old) 4736/a-5 (new) and known as Kothi No. 23 situate at Ansari Road, Darvagani. Delhi. By a registered lease deed dated October 2. 1945. Haji Mohd. Yousuf leased out a portion (shown in red in the plan annexed to the lease deed) of the property in dispute to Radha Kishan Kapoor (father of defendants 1 and 2. grandfather of defendants Nos. 3, 4, 6 and 7 and father-in-law of defendant No. 5) at a rental of Rs. 600/- per month. He also permitted t...
Ayodhia Nath Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Dec-17-1973
Reported in: ILR1974Delhi756
Jagjit Singh, J. (1) On January 14, 1970 the Municipal Corporation of Delhi had, through the Assistant Municipal Prosecutor, filed a complaint against Ishwar Dass son of Jetha Ram and Uttam Chand son of Khushi Ram and Messrs Kashmir Perfumery Works, for having committed an offence under section 7 read with section 16 of the Prevention of Food Adulteration Act, 1954 (hereinafter referred to as 'the Act'). (2) Miss Saini, Judicial Magistrate, First Class, Delhi discharged Messrs Kashmir Perfumery Works by her order dated June 3, 1970 on the ground that the said firm was the sole proprietary concern of Shri Ishwar Dass son of Shri Wadhwa Ram and section 17 of the Act relating to offences by companies was not applicable. By another order dated October 27, 1970 the same learned Magistrate directed, under provisions of section 20A of the Act, that Ishwar Dass son of Wadhwa Ram and Ayodhia Nath to be as well proceeded against. Out of them Ishwar Dass son of Wadhwa Ram is the sole proprietor o...
Municipal Corporation of Delhi Vs. Thou Ram
Court: Delhi
Decided on: Dec-14-1973
Reported in: ILR1974Delhi648
R.N. Aggarwal, J.(1) This is an appeal by the Municipal Corporation of Delhi by leave under section 417(3) of the Code of Criminal Procedure against an order of the Additional Sessions Judge, Delhi, whereby the appeal of Thou Ram, respondent herein, against his conviction and sentence under section 7 read with section 16 of the Prevention of Food Adulteration Act was allowed. (2) The respondent is a Halwai and has his shop in Krishna Nagar, Delhi. On August 9, 1968, V. B. Sharma, Food Inspector visited the shop of the respondent at about 11 A.M. The Food Inspector found the respondent selling 'barfi' prepared of 'khoa', sugar and 'basin'. The Food Inspector purchased 1500 grams of 'barfi' prepared of 'khoa', sugar and 'basin' on payment of Rs. 7.50 as its price for the purposes of analysis. The Food Inspector divided the sample in three equal parts and put it in three jars. One part of the sample was sent to the Public Analyst, one part was given to the accused and the third part was r...
Trilok Chand JaIn Vs. Dagi Ram Pindi Lall and ors. Overruled
Court: Delhi
Decided on: Dec-14-1973
Reported in: ILR1985Delhi331; [1974]95ITR34(Delhi)
T.V. Tatacjhari, J.(1) This reference to the Full Bench has been made by Avadh Behari Rohatagi, J. under Rule 2 (as amended) of the Original Side Rules. 1967, in Suit No. 64 of 1969 instituted on the Original Side of this Court. The questions referred to by the learned Judge for the opinion of the Full Bench relate to the scope and effect of the provisions in sections 54 and 59B of the Indian Income-tax Act, 1922, and sections 137 and 138 of the Income-tax Act, 1961.(2) The facts which have occasioned the reference are briefly the following. The plaintiff, Trilok Chand Jain, instituted the suit referred to above for recovery of Rs. 1,39,722.86 from the defendants M/s. Dagi Ram Pindi Lall, its three partners Pindi I all, Bishamber Nath and Dagi Ram and Smt. Budh Wanti, wife of Pindi Lall. While evidence was being recorded in the Suit, the plaintiff obtained summons from the Court requiring the Income-tax Department to produce in Court the records relating to the income-tax of M[s. Dagi ...
Abdul Haq Vs. Hafiz Abdul Rashid
Court: Delhi
Decided on: Dec-14-1973
Reported in: AIR1975Delhi13; 1974RLR177
Jagjit Singh, J.(1) During hearing of petition U/Art. 227 of the Constitution following question was referred to a D.B. by Single Judge :- 'WHETHER the income or earning capacity of tenant alone should be taken into consideration by competent authority in proceedings U/S 19 of Slum Areas (I&C;) Act, 1956 or whether income of persons living with the tenant as members of his family can also be taken into consideration.(2) Competent Authority granted permission to execute order of eviction obtained before the coming into force of the Act. (In para 3, Section 19 is reproduced.) (4) Thus in granting or refusing to grant the permission under Sub Section (3) one of the factors to be taken into account by the Competent Authority is whether alternative accommodation within the means of the tenant would be available to him if he were evicted. (5) It appears that the interpretation of the expression 'the means' as appearing in clause (a) of Sub section (4) of Section 19, has not been uniform. In ...
Ved Perkash Tuli Vs. P.R. Varshneya and anr.
Court: Delhi
Decided on: Dec-13-1973
Reported in: AIR1974Delhi214; ILR1974Delhi715
Jagjit Singh, J.1. Through this petition, filed under Article 227 of the Constitution of India, Shri Ved Perkash Tuli has requested that the orders of the competent authority made on August 19, 1971 and October 23, 1971, may be quashed and the competent authority be directed to dispose of afresh on merits the application of Shri Nand Kishore for permission to institute proceedings for his eviction from a shop situate in a slum area.2. The petition was first placed for hearing before Rangaraian. J. The learned Judge referred the case to a larger Bench as in his opinion 'a very important question of procedure on which there is a conflict of opinion' was involved. Accordingly the case was heard by us.3. Under the provisions of Section 19 of the Slum Areas (Improvement and Clearance) Act, 1956 (hereinafter referred to as 'the Act') an application was submitted by Shri Nand Kishore, on March 31,1971, for permission of the competent authority appointed under the Act to institute proceedings ...
New Delhi Holy Family Hospital Society Vs. Municipal Corporation of De ...
Court: Delhi
Decided on: Dec-12-1973
Reported in: 10(1974)DLT39; 1974RLR209
Rajindar Sachar, J. (1) This petition by the New Delhi Holy Family Hospital Society, New Delhi, has been filed for quashing the order of respondent No. 2, the Deputy ASsessor and Collector, Municipal Corporation of Delhi dated 20th September, 1971. passed under Section 126 of the Delhi Municipal Corporation Act, (hereinafter called the Act) by which be has eboanced the taxable value of the property from 81.600.00 to 2,81,910 00 for the year 1970-71. (2) The petitioner society Is registered under the Societies Registration Act, 1890. The objects of the society amongst others are :- (A)to perform works of charity by caring for the sick and disabled without distinction of caste, religion or race : (b) to establish, conduct and maintain all types of Medical Institutions for the care of the sick ; (c) to educate and train medical students. Nurses and midwives and to conduct courses for the same 7 (d) to train pharmacists and all types of medical personnel ; (e) to conduct medical research.(...
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