Delhi Court December 1976 Judgments
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Official Liquidator of United India General Finance Pvt. Ltd. (In Liqu ...
Court: Delhi
Decided on: Dec-07-1976
Reported in: [1978]48CompCas190(Delhi); 33(1977)DLT1; ILR1977Delhi337; 1977RLR171
Dalip K. Kapur, J.(1) The present petition on behalf of M/s. United India General Finance Private Ltd., now in liquidation, has been moved by the Official Liquidator under various Sections of the Companies Act, 1956. The first three respondents are the hirer or debtor and the two guarantors in respect of vehicles No. USU-445, which was financed by the company when it was functioning. The .remaining three respondents i.e., 4 to 6 are the ex-Directors of the Company. The claim in respect of the first three respondents is that they had taken a vehicle from the company under a hire purchase agreement and as per the books of the company, Rs. 39.126.00 was due from them as on 13th November. 1967. A further sum of Rs. 25,350.00 is claimed as interest on that sum making a total of Rs. 64,476.00 . Future interest on this sum is claimed at the rate of 12 per cent per annum. As the present petition was filed on 2nd June, 1973. the claim has now become a fairly substantial one. (2) As regards resp...
Ram Chander Vs. Gokal Chand and ors.
Court: Delhi
Decided on: Dec-06-1976
Reported in: 13(1977)DLT52; 1977RLR73
H.L. Anand, J.(1) These petitions, inter alia, raise a common question as to the circumstances in which leave should be granted to a tenant under sub-section (5) of Section 25B of the Delhi Rent Control Act, 1958 (for short, the Act) Certain subsidiary questions also arise in individual petitions, which are common to some of them. (2) As is well-known the Act is a part of the rent control legislation enacted in Delhi, as indeed in the rest of I he country, to deal with an extraordinary situation that arose soon after the outbreak of the Second World War because of increasing pressure on urban immovable property. The situation was further aggravated in the years that followed on account of increasing population explosion and the influx of large number of displaced persons from the territories, now forming part of Pakistan, in the wake of the partition of India and the consequent pressure on land in urban areas. The rent control legislation, throughout the country was intended to strike ...
Jiten and Company Vs. the Sales-tax Officer Etc.
Court: Delhi
Decided on: Dec-01-1976
Reported in: ILR1977Delhi303; [1977]39STC308(Delhi)
Avadh Behari Rohatgi, J.(1) These four writ petitions raise a common question of law. The point of law is regarding the power of the sales-tax authorities to impose penalty on a dealer under s. 22A of the Bengal Finance (Sales Tax) Act 1941 (the Act) as extended to the union territory of Delhi. These relate to tour assessment years of 1962-63, 1963-64, 1964-65 and 1965-66. Jiten and Co., petitioner in this case, was the sole proprietorship concern of one H. M. Sanghavi. He was carrying on business of fountain pens in Delhi. In the name of Jiten and Co. he had obtained a registration certificate under the Act. As a registered dealer he was tiling his quarterly returns of Ins turn over for purposes of payment to sales tax under the Act. (2) The sales tax officer issued notice to the petitioner under s.l I for the purpose of assessment for the relevant years. The petitioner appeared. The sales-tax officer completed the assessments. The assessing I authority was not satisfied with the book...
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