Delhi Court March 1980 Judgments
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Har Swarup Gupta Vs. Union of India
Court: Delhi
Decided on: Mar-31-1980
Reported in: 19(1981)DLT15
Avadh Behari Rohatgi, J.(1) This is an appeal from the order of the Additional District Judge dated May 30, 1978. I was heard thrice. Twice at the request of the appellant and a third time because I had some doubts in. my mind. At an auction sale held on January 31, 1961, the appellant purchased occupancy rights in land measuring 15 bighas 7 bids was in Khasra No. 147 of Village Sadhora Kalan having a garden in it for a sum of Rs. 25,500.00 The sale was made by the Custodian of evacuee property. Pursuant to a notification under Section 4 of the Land Acquisition Act, 1894 (the Act) dated October, 26, 1961, the Government acquired the land in question. In. due course the Land Acquisition Collector made the award (award No. 1398 dated September 27, 1962). He held that the compensation to which the appellant was entitled was the actual price he had paid at the auction sale. He, thereforee, awarded Rs. 25,500.00 to the appellant. (2) On a reference under S. 18 of the Act the Additional Dist...
H.M.M. Limited Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Mar-31-1980
Reported in: 1980CENCUS340D
ORDERS. Ranganathan, J.1. These four writ petitions filed by Hindustan Milk Food . (now known as HMM Ltd.), hereinafter referred to as 'the assessed', raise the question of determination of the 'assessable value' of the assessed's products for purposes of levy of the ad valorem duty of central excise. All the four writ petitions raise the same issue and the facts are also similar but for minor differences that will be noticed at the appropriate places. The writ petitions have been argued on the basis of the affidavits, material and counter-affidavits placed on record in C.W. 980/79 and hence the issues will be discussed in the context of those facts in this judgment.2. The assessed is engaged in the manufacture and sale of milk food and dairy products and sells, inter alia, the goods popularly known as Horlicks, Elaichi Horlicks and Boost. These products fall under Tariff Item No. I-B of the list set out in the First Schedule to the Central Excises and Salt Act, 1944 ('the Act') viz. '...
Lalita Dalmia Vs. Commissioner of Wealth-tax Delhi (Central) and Anoth ...
Court: Delhi
Decided on: Mar-31-1980
Reported in: [1981]132ITR139(Delhi)
YOGESHWAR DAYAL J. - This order will dispose of C.Ws. Nos. 1291, 1292 and 1293 of 1970 which have been filed by Smt. Lalita Dalmia, Smt. Krishna Dalmia and Smt. Abha Dalmia respectively. The petitioners are Hindu wives and belong to a well-to-do family of industrialists and business. They are assessed to wealth-tax.The petitioners have in all the three petitions challenged an identical order dated October 3, 1970, passed by the Commissioner of Wealth-tax Delhi (Central), new Delhi, dismissing their revision petition filed before the Commissioner under s. 25 of the W.T. Act, 1957 (Act 27 of 1957), hereinafter referred to as 'the Act.'The revision petitions filed by Smt. Lalita Dalmia and Smt. Krishna Dalmia were in respect of various assessment years from 1957-58 to 1967-68, whereas the revision petition in relation to Smt. Abha Dalmia was filed in respect of assessment years 1964-65 to 1966-67. The revisions petitions were filed as a sequel to the decision of the Supreme Court in the c...
Orient Longman Ltd. Vs. Commissioner of Income-tax, Delhi-ii
Court: Delhi
Decided on: Mar-28-1980
Reported in: [1981]130ITR477(Delhi)
Kapur, J.1. This is a reference under s. 256(1) of the I. T. Act, 1961. The assessed in this case is a public limited company and carries on business in the publication, purchase and sale of books. In the assessment year 1970-71, for which the accounting period was from May 1, 1968, to September 30, 1969, the assessed claimed that it was an industrial company within the meaning of s. 2 (6) (c) of the Finance Act, 1970, and was, thereforee, entitled to be assessed at a concessional rate in accordance with the said Act. The ITO rejected this claim but on appeal the AAC accepted the contention. The Tribunal on further appeal by the revenue rejected the assessed's claim and held that it was not an industrial company within the meaning of the Finance Act, 1970. As a result of this decision the assessed sought a reference and the question of law now referred to us is as follows : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that...
Raghunandan Chauhan Vs. State
Court: Delhi
Decided on: Mar-28-1980
Reported in: 18(1980)DLT154
G.R. Luthra, J.(1) The present petition under Section 439 of the Code of Criminal Procedure (in short the Code) is for grant of bail to Raghunandan Ghauhan, who according to the prosecution, had Along with Durbeen Singh committed offences punishable under Sections 302, 380 and 460 read with Section 34 Indian Penal Code. (2) One Dharam Singh was residing Along with his family members at Mehandiratta Engineering Corporation, village Kirakunda, Delhi. He was employed in the said factory. It is alleged by the prosecution that on the night between 13th and 14th November 1979 at about 2 or 2.30 A. M. when the said Dharam Singh and his family members were asleep the present petitioner and Durbeen Singh, entered the house. The were armed with knife and saria. One of them dragged the wife (Smt. Rani) of Dharam Singh and removed her ornaments. They also took away Rs. 200.00 in cash. They gave saria blow on the head of each of Dharam Singh and his wife and pushed them into a room which they bolte...
Jawahar Lal Gupta Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Mar-28-1980
Reported in: 18(1980)DLT8
Leila Seth, J. (1) The petitioner, by way of a petition under Articles 226 and 227 of the Constitution of India is challenging, inter alia, the office order dated 28th December, 1971 served on 29th December, 1971, informing him that he has been dismissed from service with immediate effect, by the order of the Deputy Commissioner (Slums), Municipal Corporation of Delhi, dated 10th December, 1971. (2) A preliminary objection has been taken by Mr. Adarsh Dayal, learned counsel for respondent No. 1, Municipal Corporation of Delhi (to be referred to in brief as 'the Corporation'), with regard to the maintainability of this writ petition. He contends that as the petitioner did not exhaust his departmental remedies before filing the writ petition, it cannot be entertained. (3) Reading Regulations 6 and 7 and the Schedule of the Delhi Municipal ]Service (Control and Appeal) Regulations, 1959 (to be referred to in brief as 'Appeal Regulations') framed by the Government of India under the' provi...
R.B. NaraIn Singh Sugar Mills P. Ltd. Vs. Commissioner of Income-tax, ...
Court: Delhi
Decided on: Mar-27-1980
Reported in: [1981]129ITR698(Delhi)
Ranganathan, J. 1. Both these references can be disposed of by a common judgment. They arise out of the order of the Income-tax Appellate Tribunal in relation to the assessment year 1965-66, in the case of M/s. Qammar-ud-din and Sons, Delhi. Once of the references, namely, I. T. R. No. 30/72, was made by the Tribunal under s. 256(1) of the I. T. Act, 1961 ('the Act' in short), referring the following question for the decision of this court : 'Whether, on the facts and in the circumstances of the case, the return filed on 20-10-1965 could be held to be an invalid return by reason of the fact that it was not accompanied by the profit and loss account ?' 2. Subsequently, under s. 256(2) of the Act, this court directed the Tribunal to refer also the following question for decision : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that there was concealment of income by the assessed and that the penalty was validly imposed ...
R.B. NaraIn Singh Sugar Mills P. Ltd. Vs. Commissioner of Income-tax, ...
Court: Delhi
Decided on: Mar-27-1980
Reported in: (1980)18CTR(Del)292; [1981]129ITR689(Delhi)
RANGANATHAN J. - Both these references can be disposed of by a common judgment. They arise out of the order of the Income-tax Appellate Tribunal in relation to the assessment year 1965-66, in the case of M/s. Qammar-ud-din and Sons, Delhi. Once of the references, namely, I. T. R. No. 30/72, was made by the Tribunal under s. 256(1) of the I. T. Act, 1961 ('the Act' in short), referring the following question for the decision of this court :'Whether, on the facts and in the circumstances of the case, the return filed on 20-10-1965 could be held to be an invalid return by reason of the fact that it was not accompanied by the profit and loss account ?'Subsequently, under s. 256(2) of the Act, this court directed the Tribunal to refer also the following question for decision :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that there was concealment of income by the assessed and that the penalty was validly imposed ?'This i...
Raj Chopra Vs. Shanno Devi and ors.
Court: Delhi
Decided on: Mar-26-1980
Reported in: AIR1981Delhi18; 17(1980)DLT546; 1980RLR431
R. Sachar, J.(1) This is a Letters Patent Appeal against the order of the learned single Judge dated 31.5.1974 which he allowed the writ petition filed by the respondent No. 1 and remitted the matter back to the Lt. Governor for decision in accordance with law. (2) The property bearing No. 48-G, Nizamuddin West, New Delhi was put to auction by the Collector, Delhi on 17.11.1971 and was purchased by the appellant for a sum of Rs. 47,000.00 . The auction had taken place in order to realise a sum of money cue to Rehabilitation, Finance Administration from M/s. Shahakar Ltd. on account of loan taken by it for which the son of respondent No. 1 had stood as one of the sureties. The sale was confirmed by the Lt. Governor on 23.12.1971. The possession of the property was given to the appellant/auction purchaser on 4.1.1972. (3) On 19.2.1972 the respondent No. 1 filed an application under Section 91 of the Punjab Land Revenue Act (as applied to Delhi) for setting aside the sale. Section 91 prov...
Asoke Kumar Sen Vs. Income-tax Officer, Special Circle-v, New Delhi, a ...
Court: Delhi
Decided on: Mar-22-1980
Reported in: [1981]132ITR707(Delhi)
AVADH BEHARI J. - The petitioner, Shri. A. K. Sen, is a senior advocate. He was enrolled as an advocate in the Calcutta High Court in March, 1941. Very soon he was in large practice. Soon he was in the front rank. He has a substantial professional income and was being assessed to income-tax. In April, 1957, he became the Minister of law in the Central Govt. This post he continued to hold till January, 1966.When the petitioner joined the Govt. of India his income dwindled. His main source of income was salary as a minister. For the assessment year 1962-63, he filed his return showing a salary income of Rs. 30,300, property income of 2/3rds of Rs. 9,000 and interest income of Rs. 2,795 and professional and royalty income of Rs. 8,005.42. On this return, the ITO assessed him and determined the tax which the petitioner paid.A notice dated August 7, 1974, was issued to the petitioner. The ITO proposed to reassess the petitioners income for the assessment year 1962-63, on the ground that he ...
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