Delhi Court March 1973 Judgments
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Shiv Shanker Lal Vs. the Commissioner of Gift Tax, New Delhi
Court: Delhi
Decided on: Mar-15-1973
Reported in: ILR1973Delhi555b; 1973RLR456
M.R.A. Ansari, J.(1) In a family partition, the assessed, who is an individual, was allotted land measuring 14,716 sq. yards and a small garden house situated in the said land as his share. Out of this land, the assessed sold 5,678 sq. yards of land on 25-8-1961 to Ganesh Flour Mills at the rate of Rs. 60 per sq. yard. On 26-6-1961, the assessed, his wife, his son and his daughter-in-law formed a company known as New Delhi Theatres Private Limited, the assessed having 10 shares out of the total 35 shares. On 13-7-1961, the assessed sold 6,120 sq. yards of the land as well as the garden house to this company for Rs. 93,450. In his income-tax return for the assessment year 1962-63, the assessed claimed that the lands which he had sold to the company were agricultural lands and, thereforee, no capital gains could be assessed on account of this transaction. The Income-tax Officer did not accept the assessed's claim and not only held that the lands were not agricultural lands but also held ...
Shiv Shankar Lal Vs. Commissioner of Gift-tax.
Court: Delhi
Decided on: Mar-15-1973
Reported in: [1974]94ITR269(Delhi)
ANSARI J. - In a family partition, the assessed, who is an individual, was allotted land measuring 14,716 sq. yards and a small garden-house situated in the said land as his share. Out of this land, the assessed sold 5,678 sq. yards of land on August 25, 1961, to Ganesh Flour Mills at the rate of Rs. 60 per sq. yard. On June 26, 1961, the assessed, his wife, his son and his daughter-in-law formed a company known as New Delhi Theatres Private Ltd., the assessed having 10 shares out of the total 35 shares. On July 13, 1961, the assessed sold 6,120 sq. yards of the land as well as the garden-house to this company for Rs. 93,450. In his income-tax return for the assessment year 1962-63, the assessed claimed that the lands which he had sold to the company were agricultural lands and thereforee, no capital gains could be assessed on account of this transaction. The Income-tax Officer did not accept the assesseds claim and not only held that the lands were not agricultural lands but also held...
B.S. Vohra Vs. Risal Singh
Court: Delhi
Decided on: Mar-14-1973
Reported in: 1974CriLJ177; 9(1973)DLT215; 1973RLR364
Pritam Singh Safeer, J. (1) This petition is preferred against the order made by an Additional Sessions Jujge, Delhi on 2lst of January 1973 in terms where of he refused to interfere with the order made by Shri Yesh Pal Judicial Magistrate, 1st Class, Delhi on the 6th of Miy, 1972 by which the petitioner was summoned to stand his trial for an alleged offence failing within the purview of S. 500. Indian Penal Code. (2) I have heard the parties' counsel at some length. On perusing the record I find that the complaint was presented by the complainant Risal Singh on the 18th of September, 1971 when the following order was passed: 'PRESENTEDby the complaint alongwilh the counsel Fix 27th September, 1971 for statement of the complainant. Sd/. 18th September, 1971'.Risal Singh complainant appeared before the trial court on the 27th of September, 1971 and I have perused his statement. The statement has been checked up by ihe learned counsel appearing for the respondent before me. The statement...
Gulab Singh and Sons Vs. Commissioner of Income Tax
Court: Delhi
Decided on: Mar-12-1973
Reported in: [1974]94ITR537(Delhi); 1973RLR535
M.R.A. Ansari and D.K. Kapur, JJ. (1) The assessed took over the business of Hindu undivided family of M/s Gulab Singh and sons w.e.f. 1.11.61 taking the machinery and premises on lease from the family at a monthly rent of Rs. 6,500.00. A plot of land was also taken on perpetual lease on 28.9.53 from the Government of India on payment of Rs. 84,375.00 as premium. The plot was later transferred to the Hindu Undivided Family on receipt of a premium amount of Rs. 5,041.00 The Hindu undivided family constructed a building over it at a cost of about Rs. 5 lacs and ground floor was let out to U.S.I.S., at an annual rent of Rs. 80,000.00 on 21.2.57. Hindu undivided family requested the Government of India to permit the plot being transferred to name of its Karta which was refused' There upon, the Hindu undivided family transferred the land and the building upon it to the assessed company at its book value of Rs. 5,14,282. 57 which was treated as a loan payable to the Hindu undivided family at...
Label Art Press and anr. Vs. Indo European Machinery Co. (P.) Ltd.
Court: Delhi
Decided on: Mar-09-1973
Reported in: AIR1974Delhi136
1. Regular First Appeal No. 346 of 1972 has been filed in this Court against the decree of the subordinate judge dated 31st July, 1972 for payment of Rs. 36000/- besides costs and interest, in all amounting to Rs. 40495.90. On 15th September, 1972, this Court passed an order for the stay of execution of the decree conditional on furnishing security for the decretal amount to the satisfaction of the Deputy Registrar of this Court. On 25th September, 1972, the surety furnished security by mortgaging one of his two immovable properties for payment of the decretal amount .The security bond was in accordance with form Ii of Appendix 'G' of the Code of Civil Procedure. The plaintiff decree-holder, on receiving notice of the security bond raised objections to it and contended that the bond was invalid for want of payment of stamp duty livable on mortgage deeds under Article 40 of the Stamp Act and for want of registration and that the title-deeds of the property must be deposited.2. The objec...
Mis Label Art Press Vs. Indo European Machinery Co. P. Ltd.
Court: Delhi
Decided on: Mar-09-1973
Reported in: 1973RLR347
B.G. Misra, J. (1) Regular First Appeal No. 346 of 1972 has been filed in this Court against the decree of the subordinate Judge dated 31st July, 1972 for payment of Rs. 36,000.00 besides costs and interest, in all amounting to Rs. 40,496-90. On 15lh September, 1972. this Court passed an order for the stay of execution of the decree conditional on furnishing security for the decretal amount to the satisfaction of the Deputy Registrar of this Court. On 25t.h September, 1972, the surety furnished security by mortgaging one of his two immovable properties for payment of the decretal amount. The security-bond was in accordance with Form Ii of Appendix 'G' of the Code of Civil Procedure. The plaintiff-decree-holder, on receiving notice of the security-bond raised objections to if and contended that the bond was invalid for want of payment of stamp duty livable on mortgage-deeds under Article 40 of the Stamp Act and for want of registration and that the title-deeds of the property must bo de...
State (Delhi Administration) Vs. Master Tameej
Court: Delhi
Decided on: Mar-09-1973
Reported in: 1974CriLJ100; 9(1973)DLT324; 1973RLR302
Prakash Narain, J. (1) This is an appeal by the State (Delhi Administration) against the order of acquittal passed by the trial Magistrate in favor of the respondent who was prosecuted under section 14 of the Foreigners Act, 1946. The charge was that he being a. national of Pakistan was found overstaying in India without any permission or valid passport. Originally, the appeal came up for hearing before my brothers M.R.A. Ansari and D.K. Kapur, JJ. By their order dated January 25 , they made a refrence to a larger bench. That is how the matter has been placed before the three of us. (2) The relevant facts in .this case are not in dispute. Briefly stated, the facts are as follows: The respondent Maser Tameej. is the son. of one Mohd, Ismail and was born at Delhi in the year 1943. Both his parents are Indian citizens. Sometime in 1947 the respondent was taken by his maternal grand parents to Pakistan along with the elder brother, Bundu. On May 23, 1953, a joint passport was obtained by t...
Brooke Bond (India) Private Ltd. Vs. New Delhi Municipal Committee and ...
Court: Delhi
Decided on: Mar-09-1973
Reported in: 9(1973)DLT332; 1973RLR338
B.C. Misra, J. (1) The Brooke Bond (India) Private Limited petitioners have filed this writ petition against the demand raised by the New Delhi Municipal Committee for recovery of advertisement tax on the alleged advertisements displayed on the vans and hand-driven carts of the petitioners. As is apperent from paragraph 6 of the counter-affidavit of the Municipal Committee dated 8th November, 1971, the name 'Brooke Bond' is painted on the left hand panel as well as right hand panel and on the rear panel of each van in the size of 3 feet x 1-1/2 feet each. On the hand-driven carts, the word 'Brooke Bond' is painted on the right as well as left panel of the carts in the size of 2 feet x 4 inches each. It is not disputed that in the aforesaid alleged advertisement, no other words, device or representation appear and there is no reference to tea, coffee or any other goods manufactured or supplied by the petitioners and only the name 'Brooke Bond' is painted in large sizes. (2) The said pai...
Prithvi Singh Bansal Vs. Sushila Devi
Court: Delhi
Decided on: Mar-08-1973
Reported in: 1973RLR344
P.S. Safeer, J. (1) This petition has come up before me along with criminal Revision No. 460 of 1972 in consequence of the order made by Shri S. C. Chaturvedi, Additional Sessions Judge, Delhi on the 30th of November, 1972 in exercise of the jurisdiction provided by section 438 of the criminal Procedure Code, hereafter called 'the Code'. Respondent Sushila Devi Gupta had filed a petition under section 483 of the Code against her husband Prithvi Singh Bansal claiming maintenance on the allegations that she was married with him on the 13th of Nay, 1968 at Delhi, but had b;en deserted and that she was not being looked after by the husband. In paragraph 9 of the petition it was asserted that the parties had last resided in Delhi.(2) Replying to the petition the husband raised the preliminary objection that he was living and working for gain at Modi Nagar, Uttar Pradesh and had never resided with his wife at Delhi. In paragraph 9 of his reply he stated that the application deserved to be di...
Kangra Valley Slate Company Ltd. Vs. the Union of India and ors.
Court: Delhi
Decided on: Mar-08-1973
Reported in: 10(1974)DLT109; ILR1973Delhi923
S.N. Andley, C.J.(1) Two principal questions arise for determination in this writ petition. One relates generally to the interpretation of Section 11 of the Mines and Minerals (Regulation and Development) Act, 1957 and the other to the virus of sub-section (2) of this section in the context of Article 14 of the Constitution of India. (2) In 1879, the petitioner-company which is a public limited company and is engaged in the business of quarrying slates and shale (major minerals) and marketing the same, was granted a perpetual lease for quarrying slate stone in villages Majra and Manhetti in Rewari tehsil of Gurgaon district by the Biswaydars of these villages. It continued to carry on its operations under the said perpetual lease but when the said Act came into force, the Controller of Mines, in exercise of powers India & ORS. conferred by rule 6 of the Mining lease (modification of terms) Amendment Rules 1960 reduced the period of lease so as to expire on March 22, 1962. Some other te...
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