Delhi Court March 1980 Judgments
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Kuldip Singh Vs. the Administrator, Delhi Administration and anr.
Court: Delhi
Decided on: Mar-05-1980
Reported in: 17(1980)DLT532
Prakash Narain, J.(1) Kuldeep Singh, the petitioner, has been detained by virtue of an order passed by the Administrator, Delhi, under Section 30 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, hereinafter referred to as the Act. He has moved us by a petition under Article 226 of the Constitution praying for the issue of a writ of Habeas Corpus or in the nature of Habeas Corpus contending that his detention is in violation of his fundamental rights, as an Indian Citizen, guaranteed by Articles 21 and 22 of the Constitution. (2) It seems that officers/officials of the Land Custom Department had some information and were watching the activities of some persons alleged to be involved in smuggling and in dealing with foreign watches and foreign straps. It is alleged that on January 21, 1979 the petitioner and one Noor Ali were apprehended near Taj Mahal Hotel, Fatebpuri, Delhi when these two persons brought some contraband watches and straps in fou...
Commissioner of Wealth-tax, Delhi-i Vs. Gurdial Singh
Court: Delhi
Decided on: Mar-04-1980
Reported in: [1980]123ITR483(Delhi)
Khanna J.1. These eight wealth-tax references bearing Nos. 58 to 65 of 1977, have been forwarded by the Income-tax Appellate Tribunal by a consolidated statement of the case. They concern assessment years 1962-63 to 1969-70. The following question in each of these reference has been submitted at the instance of the Commissioner of Wealth-tax for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessed was entitled to have a second opportunity in terms of sub-section (5) of section 16 of the Wealth-tax Act, 1957, and on that ground setting aside the orders of the authorities below and restoring the cases to the Wealth-tax Officer to reframe the assessment ?' 2. The assessed, Shri Gurdial Singh is a director of the Green Finance (India) Pvt. Ltd., in which he holds 1,670 shares of Rs. 100 each. Besides this, he is also partner in M/s. Green Motors and M/s. Capital Diesel Engineering Works. For th...
P.L. Bhardwaj Vs. State Bank of India
Court: Delhi
Decided on: Mar-04-1980
Reported in: (1981)ILLJ501Del
D.K. Kapur, J.1. The services of the appellant were terminated on 17th June, 1970, under Rule 18 of the State Bank of India (Officers and Assistants) Services Rules. He instituted Civil Writ No. 711 of 1970, which was decided by judgment dated 3rd May, 1971, against the petitioner. The unsuccessful petitioner has then appealed under clause 10 of the Letters Patent. The appeal was filled on 12th July, 1970, immediately after the re-opening of the High Court after vacations, so it is within time. 2. The Rule under which the services of the appellant were terminated, i.e., Rule 18 reads as follows : '18. The Bank may terminate the service of any employee other than a Probationary Assistant on given him three calendar months' previous notice in writing or three months' substantive salary in lieu of notice'. 3. The order that was passed by the Managing Director of the State Bank of India on 17th, June, 1979, which is impugned reads as follows : 'Bombay, 17th June, 1970. Shri P. L. Bhardwaj,...
Shakuntla Devi and Others (Legal Representatives of Late Radha Kishan) ... Overruled
Court: Delhi
Decided on: Mar-04-1980
Reported in: (1980)17CTR(Del)146; [1980]125ITR18(Delhi)
Ranganathan, J.1. The applicant, Radha Kishan, was doing business in iron goods. In his books of account for the financial year which ended on March 31, 1962, there were two cash credits of Rs. 8,000 and Rs. 17,500. The cash credit of Rs. 8,000 appeared on April 1, 1961, and was in the name of one Jagat Rai. The other cash credit of Rs. 17,500 appeared on February 12, 1962, and was in the name of M/s. Tilumal Lachhman Dass of Calcutta. Interest of Rs. 599 had also been credited to these accounts 2. The assessment of the present applicant to income-tax for the assessment year 1962-63 was taken up by the ITO in 1966. By this time, the Govt. of India had promulgated a voluntary disclosure scheme which was embodied in the Finance (No. 2) Act of 1965. This enactment was intended to give a fillip to assesseds who had disclosed their true income in earlier assessment years to come forward with voluntary disclosures of the income on which they had not paid tax. In the disclosure, the declarant...
Registrar of Trade Marks Vs. Hamdard National Foundation (India)
Court: Delhi
Decided on: Mar-04-1980
Reported in: AIR1980Delhi180; 17(1980)DLT521; 1980RLR514
Rajindar Sachar, J.(1) At the end of argument we announced thedismissal of the appeal. We now proceed to give our reasons for the same.This is an appeal against the order of the learned single judge by which heset aside the order of the Registrar of Trade Marks and allowed the application of the respondent to have their trade mark consisting of the word(SAFIi) registered in Glass 5 in Schedule Iv in respect of medicinal preparation under the Trade and Merchan dise Marks Act, 1958 (to be called theAct). The respondents are well known manufacturers of medicinal preparations amongst others of 'SAFI' a preparation meant for purification of blood(2) Section 6 of the Act requires the maintenance of a Register ofTrade Mark wherein shall be entered all registered Trade Marks. Section 7 of the Act says that the register shall be divided in two parts called respectively part 'A' and part 'B'. Section 8 of the Act provides that the trade markmay be registered in respect of any or all of the goods...
Rajesh Chand, Etc. Vs. Dayawati and ors.
Court: Delhi
Decided on: Mar-04-1980
Reported in: ILR1981Delhi477
V.S. Deshpande, J.(1) Beneficiaries under wills are often propounders thereof, (who else will be interested ?). But this circumstance necessitates a caution against the voluntary nature of the will. Such a propounder is expected to dispel the suspicion created by this and such other circumstances in addition to his duty to prove the execution and attestation of the will. What is the law governing the burden of proof placed on beneficiary propounder of the will to dispel the suspicious circumstances surrounding it The origin of the law is simply the rule of commonsense and prudence now embodied in section 114 of the Evidence Act, which is as below : 'THEcourt may presume the existence of any fact which it thinks likely to have happened, regard being had to the common course of natural events, human conduct and public and private business, in their relation to the facts of the particular case.' This is also supplemented by sections 59 and 61 of the Indian Succession Act, 1925, the releva...
Commissioner of Income-tax, Delhi-i Vs. Kishan Lal
Court: Delhi
Decided on: Mar-03-1980
Reported in: [1980]124ITR19(Delhi)
D.K. Kapur, J. 1. This judgment in Income-tax Reference No. 76 of 1971 will also substantially govern Income-tax References Nos. 108 of 1973 and 109 to 112 of 1974, as the same question arises in different years in respect of the assessed, Shri Kishan Lal. The statement of case in the six cases is similar. The assessment years involved are 1964-65 and 1966-67 to 1970-71. Income-tax Reference No. 76 of 1971 relates to the assessment year 1964-65. 2. The facts stated in the statement of case show that the assessed was a partner in a firm, Kishan Lal & Company, his share being 50%. This partnership started in September, 1956, and the business was that of wine merchants. Shri Kishan Lal, the assessed, was assessed on his share in the partnership business right up to 1963-64, but in 1964-65 he did not show this income in his personal return because he claimed that the share in the partnership had been transferred to the HUF consisting of himself, his wife, his minor sons and minor daughters...
S.L. Gupta Vs. Swaran Lata Gupta
Court: Delhi
Decided on: Mar-01-1980
Reported in: ILR1981Delhi294
Avadh Behari Rohatgi, J.(1) This is a husband's appeal from the decree of divorce dated September 18, 1978.(2) The parties were married on May 1, 1969. Both come from well-to-do families. There are two children of the marriage. A son was born on July 9, 1970 and a daughter on October 30, 1971. The husband is 34 years of age and the wife 29.(3) On July 15, 1977 the wife petitioned for divorce on the ground of cruelty under section 13(1)(ia) of the Hindu. Marriage Act (the Act). The real gravamen of the wife's complaint was that the husband is a drunkard and by reason of and in consequence of drinking habits cruel to her.(4) The wife made three complaints against the husband- (1) drunkenness, (2) beating, and (3) suspicious nature. In her evidence she deposed that the husband- drank like a fish. The particular concomitant of husband's drunkenness was his habit of beating the wife whenever she remonstrated with him that he should give up drinking. The cause of unhappiness was drunkenness....
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