Delhi Court May 1974 Judgments
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Municipal Corporation of Delhi Vs. Karam Chand
Court: Delhi
Decided on: May-08-1974
Reported in: 11(1974)DLT102
Jagjit Singh, J. (1) A complaint filed by the Assistant Municipal Prosecutor against Shri Karam Chand, under section 7 read with section 16 of the Prevention of Food Adulteration Act, 1954, was tried by Shri S C. Ahuja, Judicial Magistrate Class, Delhi. The trial Magistrate found the accused guilty and sentenced him to rigorous imprisonment for a period of one year and six months and fine of Rs. 1,000.00 and in default of the payment of fine, three month's further rigorous imprisonment. (2) On an appeal being filed by the accused to the Court of Sessions it was accepted on September 19.1973 by Shri R. K. Sinha, Additional Sessions Judge. The learned Additional Sessions Judge acquitted the accused after holding that at the time of the sale. the accased had told the Food Inspector that the milk which he was selling was 'separated' milk and on analysis also, the milk sample was found to conform to the standard prescribed for skimmed milk.(3) Against the order of acquittal made by Shri R. ...
Commissioner of Income-tax Vs. Narang and Company
Court: Delhi
Decided on: May-08-1974
Reported in: ILR1974Delhi442; [1975]98ITR462(Delhi); 1974RLR576
P.N. Khanna, J. (1) At the instance of the Revenue, the following question has been referred to this court by the Income-tax appellate Tribunal, Delhi Bench 'C', for opinion: 'WHETHERon the facts and in the circumstances of the case, the Appellate Tribunal was justified in cancelling the order of penalty passed by the Inspecting Assistant Commissioner of Income-tax imposing a penalty of Rs. 12,000.00 under section 271(l)(c) read with section 274 to the Income-tax Act 1961?'Messrs. Narang and Company, a registered firm carrying on business in brass-ware goods and in exports and imports, is the assessed. The relevant assessment year is 1961-62, the previous year being the financial year ending on March 31. 1961. The Income-tax Officer found the following cash credits in sundry creditors account: 18.4.1960 Shri S.P. Khanna Rs. 1,500 30. 4. 1960 M/s. Mackinnon Mackenzie Rs. 14,000 31. 3. 1960 M/s. M. Motors Rs. 1,500 3.7.1960 M/s. Allied Engineers Rs. 3,000 Rs. 20,000 The assessed explaine...
iron Traders P. Ltd. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: May-08-1974
Reported in: [1974]97ITR606(Delhi)
M.R.A. Ansari, J. 1. The following three questions have been referred to this court by the Income-tax Appellate Tribunal, Delhi Bench (hereinafter referred to as 'the Tribunal'), in compliance with the direction of this court under Section 66(2) of the Indian Income-tax Act, 1922 (hereinafter called as 'the Act'):'1. Whether, on the facts and in the circumstances of the case, the amount of Rs. 5,256 deducted by M/s. Iron & Steel Stockists (Civil Supplies) Association, Delhi, is a proper deduction from the business income of the assessed as business loss, bad debt or business expense ? 2. Whether legal expenses of Rs. 550 incurred by the assessed in defending a suit filed by its former managing director for a declaration that his removal was illegal and he continued as the managing director were admissible deduction from business income ? 3. Whether the law charges of Rs. 825 and Rs. 385 incurred by the assessed-company in connection with criminal complaints against the former managing ...
P.L. Lakhanpal Vs. Ajit Nath Ray and ors.
Court: Delhi
Decided on: May-07-1974
Reported in: ILR1974Delhi253
S. N. Andlay, C.J.(1) This petition is for grant of certificates of fitness under Articles 132 and 133 of the Constitution of India against the judgment dated February 15, 1974 of a Special Bench of this Court. (2) The writ petition filed by the petitioner was heard by the Special Bench Along with three similar writ petitions challenging the appointment on April 25, 1973 with effect from April 26, 1973 of Justice A. N. Ray, one of the respondents herein, then a Judge of the Supreme Court of India, as the Chief Justice of India. Counter affidavits were filed on behalf of some of the respondents which raised certain preliminary objections to the maintainability of the writ petition. Merits of the contentions were not examined and the writ petition was dismissed because we upheld three of the preliminary objections whereupon our conclusions were expressed thus: '(1)The question of the motives of the appointing authority in appointing Justice A. N. Ray as the Chief Justice of India is irre...
R.D. Aggarwala and anr. Vs. the Union of India and anr.
Court: Delhi
Decided on: May-06-1974
Reported in: ILR1974Delhi520
T.V.R. Tatachari, J. (1) These three letters Patent Appeals. Nos. 17, 45, and 18 of 1970, can be disposed of by a common judgment. The appellants in letters Patent Appeal No. 17 of 1970 are (1) R. D. Aggarwala and (2) Dalmia Dadri Cement Limited having its registered Office at Charkhi-Dadri, District Mohinder Garh, Haryana. The appellants in Letters Patent Appeal No. 45 of 1970 are (1) Dalmia Cement (Bharat) Limited having its Registered Office at Dalmia Puram in the State of Tamil Nadu and its Head Office at New Delhi, and (2) Shri J. C. Dawar. The appellants in letters Patent Appeal No. 18 of 1970 are Musadi Lal, Smt. Shanti Devi, Raghunath Das and Shiv Shankar Lal. The respondents in all the three appeals are (1) the Union of India, through the Secretary, Ministry of Industrial Development and Company Affairs, Department of Industrial Development and (2) the Cement Corporation of India Ltd. having its Registered Office at New Delhi. In Letters Patent Appeal No. 18 of 1970, however, ...
Punjab National Bank, New Delhi Vs. the Rent Controller, Delhi and anr ...
Court: Delhi
Decided on: May-03-1974
Reported in: 10(1974)DLT209; 1974RLR435
V.S. Deshpande, J.(1) In this petition under Article 227 of the Constitution, the legality of the order dated January 22, 1973 passed by the Rent Controller, Delhi, in a petition for eviction filed by the petitioner landlord' against Respondent No. 2 tenant has been challenged in the following circumstances. (2) The petition for eviction was filed by the landlord against the tenant on the ground that the tenant had failed to pay arrears of rent p the premies within two months of the day on which a notice of demand for the arrears had been served on*the tenant by the landlord within the meaning of clause (a)of the proviso to sub-section (1) of section 14 of the Delhi-Rent Control Act, l958(hereinafter called the Act). In such a petition it is mandatory under section 15(l) that the Controller shall pass an order directing the tenant to pay to the landlord the rent of the premises at the rate at which it was last paid for the period for which the.arrears of rent were legally recoverable f...
Hari Chand Etc Vs. State
Court: Delhi
Decided on: May-02-1974
Reported in: 1977CriLJ262; ILR1974Delhi706
Prithvi Raj, J. (1) This order will dispose of Criminal Revision Nos. 382 to 393 of 1971, Cr. M.(M) 136 of 1972, Cr. Revisions 114 and 85 of 1972. Since common questions of law are involved in these revisions besides most of the facts being common, it would be appropriate to dispose them of by a single judgment. (2) Relevant facts necessary for disposal of the petitions are as under:- SHRIA. L. Nanda, Assistant Collector of Customs, filed a complaint under section 120-B of the Indian Penal Code read with section 135 of the Customs Act, 1962, and section 23(1-A) of the Foreign Exchange Regulation Act; (ii) section 135 of the Customs Act, 1962; (iii) section 23(1-A) of the .Foreign Exchange Regulation Act; (iv) section 135 of the Customs Act, 1962, read with section 109 and/or 114 of the Indian Penal Code and (v) section 23(1-A) of the Foreign Exchange Regulation Act read with section 109 and/or 114 of the Indian Penal Code against forty-three persons including the petitioners (herein ca...
Commissioner of Wealth-tax Vs. Girdhari Lal
Court: Delhi
Decided on: May-02-1974
Reported in: [1975]99ITR79(Delhi)
Ansari, J.1. In Wealth-tax Reference No. 2/71, the following question has been referred to this court by the Income-tax Appellate Tribunal, Delhi Bench (hereinafter referred to as ' the Tribunal ') under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter called ' the Act '):' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income-tax liabilities in respect of the half share of the assessed of the income-tax paid by the firm on the amounts disclosed voluntarily under Section 68 of the Finance Act, 1965, is a debt under Section 2(m) of the Wealth-tax Act, 1957, on the dates of valuation for the assessment years 1959-60 to 1964-65 '2. In Wealth-tax Reference No. 3/71, the following question has been referred by the Tribunal under Section 27(1) of the Act:' Whether, on the facts and in the circumstances of the case, the amount of Rs. 2,84,658 claimed by the assessed in respect of the amount of unassessed income disclosed...
O.N. Mohindroo Vs. Commissioner of Income-tax
Court: Delhi
Decided on: May-02-1974
Reported in: [1975]99ITR583(Delhi)
Ansari, J. 1. In compliance with the direction given by this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '), the Income-tax Appellate Tribunal, Delhi Bench (hereinafter called ' the Tribunal '), has referred the following two questions to this court:'1. Was there material on record for the Appellate Tribunal to hold that consideration for the sum of Rs. 12,000 received by the assessed's wife moved from the assessed and that the title to that amount was given to the assessed ? 2. Whether there was material on which the Appellate Tribunal could hold that towards the sum of Rs. 20,000 being the cost price of the property No. 1710-11, Partap Street, Chuna Mandi, Paharganj, funds to the extent of Rs. 12,000 were provided by the assessed and that three-fifths of the income from the property was, thereforee, assessable in the hands of the assessed under Section 64(iii) of the Income-tax Act, 1961 ' 2. The relevant facts may now be briefly state...
Krishna Parkash and ors. Vs. Shanta Sinha Chenoy and anr.
Court: Delhi
Decided on: May-01-1974
Reported in: ILR1974Delhi385b; 1974RLR470
V.S. Deshpande, J. (1) What are the rights and remedies of an owner of immovable property against an unauthorised occupant and his licensee in respect of the property This question arises for consideration in this appeal on the following facts. (2) Mrs. Chenoy, Respondent No. 1 is the owner of the premises at 20, Sunder Nagar, the ground floor of which was let out to Dr. Suraj Prakash at Rs. 1000 per month who was alleged to have had consulting medical practice on the premises. (3) While a suit by the landlady against Dr. Suraj Prakash for eviction was pending before the Rent Controller, Dr. Suraj Prakash died. The Appellants were brought on record as his legal representatives, but the Rent Controller held that the proceedings for eviction before him abated on the death of the tenant inasmuch as the tenancy had been terminated by a notice to quit before the eviction proceedings were filed. Dr. Suraj Prakash had become only a statutory tenant. thereforee, the protection of the Delhi Ren...
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