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Delhi Court October 1980 Judgments

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Oct 06 1980

Shakuntla Kumari Vs. Om Prakash Ghai

Court: Delhi

Decided on: Oct-06-1980

Reported in: AIR1983Delhi53; 19(1981)DLT64

Leila Seth, J. (1) This appeal by the wife is directed against the judgment and decree of the Additional District Judge, Delhi dated 21st March, 1979 granting a decree for divorce to the husband under section 13(1)(ia) and (ib) of the Hindu Marriage Act, 1955 (to be referred to in brief as 'the Act'). (2) The appellant, Shakuntala was married to Om Prakash Ghai, the respondent herein at Meerut on 16th November, 1969. She was at the time, employed as a music teacher in Raghunath Girls Intermediate College, Meerut City. He was working in Delhi as an Assistant in the Lok Sabha Sceretariat. They lived together intermittently till 6th July, 1971. (3) During this period, according to Om Prakash Ghai, they 'cohabitated only about four to five times'. From the context, it is clear that what he means is that they had sexual intercourse about tour or five times. His case is that. Shakuntia was reluctant to have sexual intercourse and always complained of excessive pain and nervousness at the tim...


Oct 05 1980

H.M. Pavri Vs. Union of India and anr.

Court: Delhi

Decided on: Oct-05-1980

Reported in: ILR1980Delhi1499

S. Ranganathan, J. (1) These three writ petitions filed by the same petitioner raise a question as to the extent to which a State Govrnment acting under the Mines and Minerals (Regulation and Development) Act, (Act 67 of 1957) hereinafter referred to as 'the Act, and the rules made there under 'the Rules', for short can exercise the power of reserving certain areas in the State for the exploitation of the minerals therein by itself, its agencies or the public sector and refuce to grant a license/lease in respect thereof to a private party. (2) We shall first set out the facts relating to C. W. 1823/79. H. V. Pavre, the petitioner, obtained in 1969 a lease over an area of 25 acres in R. F. Jamdi, village Cirolls Sakoli Tehsil, District Bhandara, in the State of Maharashtra for the mining of Kyanite and Simillimanite. He has been working the mine and, during the period from 1-1-1970 to 30-6-1976, had paid Rs. 56,000 by way of royalty in respect thereof. He is also stated to have three mi...


Oct 03 1980

Commissioner of Income-tax Vs. Gurpritt Singh

Court: Delhi

Decided on: Oct-03-1980

Reported in: [1983]139ITR49(Delhi)

Khanna, J.1. In compliance with the directions of this court under s. 256(2) of the I.T. Act, 1961, the Income-tax Tribunal, Delhi Bench 'C', has referred the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the income from property and dividends is assessable in the hands of the assessed in his status as individual ?' 2. Earlier, the Tribunal had rejected the Commissioner's application moved under s. 256(1) of the Act for getting the same question referred to this court. It was held that no question of law had arisen from the main order of the Tribunal in the appeals assessment years 1962-63 and 1963-64, which Gurprit Singh had file before it. 3. The controversy, as the question framed itself points out pertains to the income from the property at 18-A, Aurangzeb Road, New Delhi, and dividends from shares which Gurprit Singh, the assessed, has enjoyed. The ITO has held them to belong to him individually and, thereforee, in ...


Oct 03 1980

Bramec Suri P. Ltd. Vs. Suri Smith Chem.

Court: Delhi

Decided on: Oct-03-1980

Reported in: 1981RLR60

D.R. Khanna, J.(1) This suit under order 37 of the C.P.C. has been brought by the Bramec Suri Pvt. Ltd. for the recovery of Rs. 70,000.00 together with interest amounting to Rs. 8,18426. at 18% per annum It is based upon three Hundies dated 30.3.1978, executed by the defendants in plaintiff's favor. Two of them were of Rs, 30,000.00 each and third of Rs. 10,000.00 First was payable by 150 days from the date of execution, the second by 180 days and the third by 210 days. (2) The averments are that the plaintiff is engaged in the business of manufacture and sale of brake linings, clutch facings and other types of friction materials. For the purpose of effecting sales within the territory of eastern India, defendant No. 1 company was appointed as plaintiff's agent with liabilities to secure orders, ensure payments in respect of supplies made and to collect C&D; Forms under the Central Sales Tax Act. On compliance, the defendant company was entitled to payment of commission at the agreed r...


Oct 03 1980

Rameshwar Vs. State

Court: Delhi

Decided on: Oct-03-1980

Reported in: 1981CriLJ1125; 19(1981)DLT45; ILR1981Delhi176

J.D. Jain, J. (1) The appellant has been convicted of an offence under Section 304 Part Ilindian Penal Code by Additional Sessions Judge New Delhi, vide her -judgment dated 29th May 1978 and vide her order dated 31st May, 1978, he has been sentenced to rigorous imprisonment for two years and a fine of Rs 2,000, in default of payment of fine he has been awarded further rigorous imprisonment for six months. However, in the event of the fine being realised, half of the amount has been directed to be paid to the legal heirs of Nathi, deceased. Feeling aggrieved the appellant has preferred this appeal against his conviction and sentence. (2) The appellant, Rameshwar, Along with six others, namely, Rati Ram, Fateh Singh, Bhagirath, Chander, Ram Pal and Hem Raj, all residents of village Jharera within the jurisdiction of Police Station Delhi Cantt. were committed to stand trial for offences under Sections 148, 323 & 302 read with Section 149 Indian Penal Code for having caused death of Nathi ...


Oct 01 1980

Commissioner of Income-tax, Delhi-ii Vs. Allied Motors Private Ltd.

Court: Delhi

Decided on: Oct-01-1980

Reported in: [1982]136ITR835(Delhi)

D.K. Kapur, J.1. The reference made by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax is concerned with a private limited company which has been paying 'entertainment allowance' to its directors over a long period of years. It appears that the assessed which carried on business at Lucknow and Delhi and is holder of several agencies at these places for gas and motor cars and other business and also runs petrol pumps, has been paying substantial sums over a period of years to its directors as 'entertainment allowances' but the ITO thought that the allowance which was deductible was limited to Rs. 5,000 under s. 37(2) of the I.T. Act, 1961. The present statement of case relates to the assessment years 1961-62 to 1967-68. The statement requires us to determine the following question : 'Whether, on the facts and in the circumstances of the case, entertainment allowance paid to the directors by the assessed-company could be allowed as a deductible revenue...


Oct 01 1980

R.S. Bhagat Vs. Union of India

Court: Delhi

Decided on: Oct-01-1980

Reported in: AIR1982Delhi191; ILR1980Delhi1422; 1981LabIC617; 1981(1)SLJ71(Delhi)

S.B. Wad, J.(1) This petition is filed by the petitioner against his dismissal from the Army. At the relevant time the petitioner was a permament Commissioned Officer of regular Indian Army holding the rank of Lt. Colonel. He was tried under section 69 of the Army Act by a General Court Martial. The charge against him was that he had committed a civil offence of theft, contrary to section 379 of the Indian penal Code of a silk saree valued at Rs. 350/ which was the property of a civilian Shri M.L. Kapoor. C.S.O. A.D.P.C. Air Headquarters, New Delhi. The verdict of 'guilt of the charge' was returned by the Court Martial on 16-8-1974. The findings and the sentence was then submitted for confirmation to the Chief of the Army Staff under section 164 of the Act. In August. 1974 the petitioner filed a pre-confirmation appeal under section 164 of the Army Act. By his order dated 8-1-1975 the Chief of the Army Staff confirmed the findings of the Court Martial and passed an order dismissing the...


Oct 01 1980

income-tax Officer Vs. Official Liquidator, National Conduits (P.) Ltd ...

Court: Delhi

Decided on: Oct-01-1980

Reported in: [1981]51CompCas174(Delhi); [1981]128ITR228(Delhi); 1981RLR157

Rajinder Sachar, J.1. Can the provisions of Section 222 of the I.T. Act, 1961, for recovery of the tax be resorted to by the ITO without seeking leave of the company judge under Section 446 of the Companies Act, 1956, in the case of a company after a winding-up order has been made is the question arising in this appeal against the judgment of the learned single judge, who has held that obtaining leave under Section 446(1) of the Companies Act was a condition precedent for seeking to recover tax by the ITO.2. M/s. National Conduits P. Ltd. is a company registered under the Companies Act. In respect of its employee, one S. S. Arora, the company made deduction on account of income-tax from his salary, the total amount of which came to about Rs. 44,000 for the years 1961-62 to 1965-66. The company, however, did not deposit the said amount with the I.T. authorities. As a result on October 6, 1966, the ITO demanded from the company the payment of this amount, but to no effect. On January 16,...


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