Delhi Court August 1979 Judgments
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Trilok Nath Vs. Sardari Lal
Court: Delhi
Decided on: Aug-03-1979
Reported in: 1979RLR535
S.B. Wad, J.(1) This second appeal is directed against the order of Rent Control Tribunal, Delhi dated May 5 1973. Through the said order the learned Rent Control Tribunal rejected the appellant-landlord's petition for eviction of the respondent-tenant u/s 14(l)(e) of the Delhi Rent Control Act. The suit premises consist of a mezzanine, kitchen gallery and a common bath room in House No. A-1/14, Krishan Nagar, Delhi. Suit for eviction was filed by the landlord, inter-alia, on the ground of bona fide personal need. (2) The Additional Controller, Shri Jaspal Singh, passed the order of eviction against the tenant under Section 14(1)(e). (3) In the first appeal, the Rent Control Tribunal went into the entire evidence again and re-appreciated. On careful appreciation of the entire evidence the Tribunal came to the conclusion 'the landlord was in occupation of four regular rooms, stores, kitchen and bath'. One of the stores 3-A measures 7' x 14'. It is now in the evidence of the appellant th...
The New Bank of India Ltd. Vs. the Income Tax Officer and ors.
Court: Delhi
Decided on: Aug-02-1979
Reported in: (1980)15CTR(Del)84; ILR1980Delhi427; [1982]136ITR679(Delhi)
V.S. Deshpande, J.(1) General OBSERVATIONS. The immediate context of the consideration of this writ petition is the issue of notice to the petitioner assessed by its Income-tax Officer under section 148(1) of the Income-tax Act, 1961 (the Act), because he had 'reason to believe' within the meaning of section 147 of the said Act that the income of the assessed had escaped assessment. The petitioner challenges the validity of this notice on the ground that no material existed on which the Income-tax Officer could have reason to believe that its income had escaped assessment and consequently the notice was issued without jurisdiction. The Income-tax authorities have raised the preliminary objection that the writ petition is not maintainable because appeals would lie under section 246 against the order of reassessment made under section 147 and as this remedy is provided for by the Income-tax Act the present writ petition for the redress of any injury or alleged injury suffered by the peti...
Siddho Mal and Sons Vs. Income-tax Officer
Court: Delhi
Decided on: Aug-02-1979
Reported in: [1980]122ITR839(Delhi)
Harish Chandra, J.1. On an application under section 66(1) the Indian I.T. Act, 1922, the Income-tax Appellate Tribunal, Delhi, has sent us a statement of the case and referred for our opinion the following question :' Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the agreement with the minors was made not for reasons of commercial expediency or legitimate business needs, but for purely diversion of profits, and that the payment of Rs. 68,540 is not an admissible revenue deduction '2. Relevant facts are that the assessed is a firm dealing in paper and stationery. It filed a return showing a total income of Rs. 2,62,445. The account books and the statement of accounts showed a trading account for the import of tissue paper from China against the license for import for Rs. 1,50,000. Upon receiving the license the assessed entered into an agreement dated September 27, 1958, with Sarvashri Pawan Kumar and Subodh Kumar, minors, through...
Harparshad and Co. Ltd. Vs. Sudarshan Steel Mills, Punjab National Ban ...
Court: Delhi
Decided on: Aug-01-1979
Reported in: AIR1980Delhi174; [1980]50CompCas709(Delhi); 17(1980)DLT502
V.S. Deshpande, C.J.(1) General proposition do not solve concrete cases. Justice Holmes has said. While the law generally stated is that liability arising out of the unilateral contracts of commercial credits, such as letters of credit, bank guarantees and performance bonds is absolute, the intention of the parties as gathered from a reasonable construction of the language of the particular contract must ultimately govern the decision of the court as to the arising of the liability there under. The terms of a particular document may even constitute an exception to the general rule. /-(2) The bank guarantee furnished by the Punjab National Bank (defendants-respondents 2 and 3) in favor of M/s. Harprashad & Co. Ltd. (appellant-defendant No. 1) contains the following material words : 'INcase M/s. Sudershan Steel Rolling Mills fails in the judgment of M/s. Harprashad & Company Ltd. to carry out fulfill any of the obligations assumed under the said contract, we undertake to promptly pay the...
Arjan Dass Gupta and Bros. Vs. Commissioner of Sales Tax, Delhi Admini ...
Court: Delhi
Decided on: Aug-01-1979
Reported in: [1980]45STC52(Delhi)
S.B. Wad, J.1. In this reference under Section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, the following questions are referred by the Lt. Governor, Delhi, for our opinion:(i) Whether, on the facts and in the circumstances of the case, the sales of coal and coke made to various coal retailers of the Union Territory of Delhi by the dealer by endorsing the railway receipts in their favor while the goods were in movement constitute single transaction of inter-State sales falling within the purview of Section 3(b) read with Explanationn 1 of the Central Sales Tax Act, 1956, or there are two sales (i) one between the colliery owners and the dealer falling under Clause (a) of Section 3 of the Central Act and the other between the dealer and retailers in Delhi?(ii) Whether, on the facts and in the circumstances of the case, the second sale of coal by the dealer by endorsement of the railway receipts to the retailers in Delhi is subsequent inter-State sale falling under Clause (b) of Se...
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