Delhi Court December 1979 Judgments
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income-tax Officer Vs. Bhawani Singh
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-24-1979
Reported in: (1984)8ITD414(Delhi)
1. Sawai Man Singh, the erstwhile Maharaja of Jaipur, was adopted on 24-3-1921 and he ascended the Gaddi on 7-9-1922. He died on 24-6-1970.He ruled the Jaipur State as the Maharaja of Jaipur till 1947. With the independence of India, the Paramountancy lapsed. Thereafter, the State of Jaipur acceded to India by instrument of accession (date not given by the parties) and thereafter merged in the United State of Rajasthan on 30-3-1949. The covenant with the Government of India is dated 6-12-1949, which recognised the terms of accession under the terms of accession/covenants. The properties of Jaipur State, of which the Maharaja of Jaipur was the absolute owner up to the merger, were divided into two categories being State properties and private properties. Up to the assessment year 1969-70, the late Maharaja filed his returns of income in the status of an individual. For the assessment year 1970-71, a return of income was filed on 30-4-1970 in the status of an individual. That return is ...
Oil and Natural Gas Commission Vs. Forasol
Court: Delhi
Decided on: Dec-21-1979
Reported in: AIR1982Delhi184; ILR1981Delhi233
Sachar, J.(1) This is an appeal against the order of the learned single Judge since reported in : AIR1978Delhi35 by which he held that the respondent is entitled to Rs. 11,10,780 as claimed by it in the execution petition and interest from the date of the execution petition till the payment (r) 6 per cent. The further direction given was that the appellant Ongc will satisfy the Judgment debt by paying the French Francs, or if they prefer they can satisfy it by paying the equivalent sum in rupees, that is equivalent at the time of the passing of the decree because the rate of exchange will be the rate ruling at the date of the decree.(2) The background of this litigation is that on 30-7-1962 the Government of India called for Global Tenders for drilling for the exploration of oil in Jaisalmer desert in Rajasthan. The tender of the respondent was accepted by the Government of India. An agreement was entered into between the Government of India and the Company. In the agreement between th...
Charanjit Singh Vs. the State of Delhi and ors.
Court: Delhi
Decided on: Dec-21-1979
Reported in: ILR1979Delhi661
V.S. Deshpande, C.J. (1) To encourage tourist transport in India, section 63(7) of the Motor Vehicles Act, 1939 has been inserted in the Act to provide for the issue of permits in respect of tourist vehicles. In view of the growing importance of tourist traffic the ascertainment of the scope of the permit issued for a tourist vehicle has become important. It is this question which arises in this writ petition.(2) The petitioner is the holder of a permit valid for the States of India mentioned therein in respect of a tourist vehicle plied by him. The permit has been issued to him by the State of Nagaland in 1979 under section 23(7) of the Motor Vehicles Act. The petitioner is, however, plying the vehicle between Delhi and Agra and Delhi and Jaipur, but not between Nagaland and Delhi and vice-versa. A prosecution has been launched against him under section 124 of the Act for plying his vehicle without a valid permit.(3) This writ petition challenges the validity of the prosecution on the...
Commissioner of Income-tax Vs. P.S. JaIn Motor Co.
Court: Delhi
Decided on: Dec-21-1979
Reported in: [1980]124ITR881(Delhi)
Ranganathan, J. 1. This is a reference under Section 66(2) of the Indian I.T. Act, 1922. It arises out of the assessments of an HUF which is styled as M/s. P. S. Jain Motor Co. for the assessment years 1952-53, 1954-55 and 1955-56. The karta of the family, Shri P. S. Jain, received during the previous years relevant for the above assessment years remuneration amounting to Rs. 9,300, Rs. 15,600 and Rs. 15,600, respectively. In the assessment year 1952-53, the remuneration received was from two limited companies, namely, M/s. P. S. Jain Motor Company and the Universal Industries Ltd. For the two subsequent years the remuneration received was from three companies, namely, M/s. P. S. Jain Motor Company, Delhi, M/s. P. S. Jain Motor Company, Jullundur, and Universal Industries Ltd. The question for consideration is whether the remuneration received by karta,Shri P. S. Jain, can be treated as the income of the joint family. The above question arises in the following background.2. M/s. P. S. ...
Santosh Sachdeva Vs. Yog Raj
Court: Delhi
Decided on: Dec-21-1979
Reported in: ILR1980Delhi87
Sultan Singh, J. (1) This is a suit for declaration that the property in suit was orally partitioned in March, 1978. The plaintiff is the wife of the defendant. Both of them were granted perpetual Sub-Lease of plot No. 8 street No. 6 at Sarva Priya Vihar, New Delhi on 27th August, 1974. The area of the plot is 300 Sq- yards. The sub-lease was granted by Sarvodya Cooper,a,tive House Building Society Ltd. The plaintiff and the defendant after arranging for funds constructed property thereon. The plaintiff alleges that there were certain. disputes towards the repayment of loan, realization of rents of the building and payment of taxes and thereforee, certain family members intervened and there was oral partition of the property in suit in March, 1978 whereby the first floor was allotted to the plaintiff and the ground floor was allotted to the defendant. The plaint further alleges that the parties agreed that the repayment of loans shall be the responsibility of the respective parties. Th...
Dalip Singh Vs. State
Court: Delhi
Decided on: Dec-20-1979
Reported in: ILR1980Delhi90
J.D. Jain, J.(1) The petitioner was convicted of an offence under Section 3 of Railway Property (Unlawful Possession) Act by Shri 1. C. Tewari, Metropolitan Magistrate vide his judgment dated 19th March, 1977 and was sentenced to a fine of Rs. 500 in default he was awarded simple imprisonment for two months. He preferred an appeal against his conviction and sentence but the same was dismissed by Shri Joginder Nath Additional Sessions .Pudge, Delhi vide his judgment da,ted 17th September, 1977. So he came up in revision to this Court but the same was admitted by Yogeshwar Dayal J with regard to the sentence only.(2) The allegation against the petitioner precisely is that on 21st November, 1974 when he was in the employment of Railways as a daily wager, he was found carrying away one old motor-tyre at about 4.30 A.M. by Assistant Sub-Inspector Tirath Ram of Railway Protection Force near the Platform in front of Lost Property Office at Delhi Kishan Ganj, Railway Station. The petitioner wa...
M.M. Mehta Vs. Chaman Lal Kapoor
Court: Delhi
Decided on: Dec-20-1979
Reported in: ILR1980Delhi94
Charanjit Talwar, J.(1) The petitioner who is a tenant of the respondent seeks setting aside of the order of eviction passed against him on November 15, 1978 by the Rent Controller. Delhi, under Section 14(1)(e) of the delhi Rent Control Act, 1958, through this petition.(2) The facts leading to the eviction petition are that the landlord, Chaman Lal Kapoor, owner of House No. Fl/5, Model Town, Delhi. had let out a portion on the first-floor of the said building comprising 2 bedrooms, one drawing-cum-dining-room, a bath and a kitchen, to the petitioner in August, 1964. Another portion on the first-floor, consisting of one bed-room, one store-room and a bath with a terrace, had been let out to another tenant. The said portion, however, was vacated by the other tenant in June, 1977. The family of the landlord consists of himself, his wife, 3 married sons, one unmarried son who, it is stated at the Bar, has also got married during the pendency of the proceedings, and 6 grand-children. The ...
Virender Singh and ors. Vs. Lt. Governor, Delhi and ors.
Court: Delhi
Decided on: Dec-19-1979
Reported in: 18(1980)DLT99
Leila Seth, J.(1) The petitioners, fourteen in number, are residents of village Ali and are members of the Gaon Sabha of Ali. They are registered as voters in the Outer Delhi Parliamentary constituency relating to Village Ali. The Gaon Sabha of Ali consists of the villages of Ali, Kotia Mohigram and Said Abad. (2) They seek to challenge by a petition under Article 226 of the Constitution of India the election of the Pradhan and the Members of the Gaon Panchayat of Ali, held on 29th December, 1977. (3) The main grounds on which the election is being challenged are : (1)Failure to prepare and maintain a register of the members of the Gaon Sabha as required under rule 4 of the Delhi Panchayat Raj Rules, 1959 (to be referred to briefly as 'the Rules'). (2)The invalidity of the notification dated 21st November, 1977, to hold the election of the Pradhan and Members of the Gaon Sabha as it was issued by the Development Commissioner. The Deputy Commissioner being the empowered authority, under...
Bharat Development (P.) Ltd. Vs. Commissioner of Income-tax, Delhi (Ce ...
Court: Delhi
Decided on: Dec-19-1979
Reported in: [1982]133ITR470(Delhi)
Ranganathan, J.1. This is a reference under Section 256(1) of the I.T. Act, 1961, pertaining to the case of Bharat Development Pvt. Ltd. The relevant assessment years are 1962-63 and 1963-64 for which the corresponding previous years ended on the 31st October preceding.2. In the proceedings for assessment for these two years, the assessed claimed that the surplus realised by it on purchases and sales of shares effected during the accounting years should be treated as its income from business. The ITO repelled this contention and held that the surplus was chargeable under the head 'Income from other sources'. In his opinion, the transactions could not be held to amount to a business for the following reasons:(1) The shares are of private limited companies in which no person can have any dealings. (2) Even Dalmia Dadri Cement Ltd., which is a public limited company is controlled by R. Dalmia and the question of anyone dealing in these shares does not arise. (3) None of the shares are quo...
New Delhi Municipal Committee Vs. Tirath Ram Ahuja (P.) Ltd. and anr.
Court: Delhi
Decided on: Dec-19-1979
Reported in: AIR1990Delhi185
ORDERG.R. Luthra, J. 1. The present petition is under Section 20 of the Arbitration Act for appointment of an arbitrator in accordance with agreement between New Delhi Municipal Committee (hereinafter referred to as Committee) and Ws. Tirath Ram Ahuja (P.) Ltd., (hereinafter referred to as the contractors).2. A contract was entered into between the Committee and the contractor for construction of a Five Star Hotel now named as Akbar Hotel at Chanakyapuri, New Delhi. That contract was reduced into writing. Vide that agreement, the construction was to be started by 30th November 1966 and was to be completed by 28th February 1969. A sum of Rs. 1,00,000 was deposited as security by the contractor with the Committee. The construction was to be made by the contractor under the supervision of an architect named in the agreement. Architect issued a final certificate on 18th, October 1970 certifying that net payment of Rs. 18,001 was due to the contractor, The contractor felt dissatisfied and r...
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