Delhi Court April 1980 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax, Delhi-i Vs. Premier Auto Finance P. Ltd.
Court: Delhi
Decided on: Apr-18-1980
Reported in: [1981]128ITR540(Delhi)
S. Ranganathan, J.1. The question referred to us in this income-tax reference is as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no justification in the disallowance of interest payment of Rs. 12,240 ?' 2. The assessment relates to the assessment year 1967-68. The assessed is M/s. Premier Auto Finance P. Ltd. and carries on the business of financing. During the relevant previous year it claimed interest payment of Rs. 1,28,002 as deduction in the computation of its business income on the ground that this was interest paid on monies borrowed for the purposes of the business. Out of this claim the ITO disallowed a sum of Rs. 12,240. This was arrived at by him by applying a rate of 12% to a sum of Rs. 1,02,003 which had been advanced by the assessed out of the borrowed funds to another company which can be briefly described as 'Delhi Auto'. The ITO's view was that out of the monies borrowed by the assessed the sum ...
Union of India Vs. Ganga Ram Jaibhagwan
Court: Delhi
Decided on: Apr-18-1980
Reported in: 1981RLR64
S.B. Wad, J.(1) This revision is directed against decree for Rs. 798-80 passed by the First Additional Judge, Court of Small Causes, Delhi in Suit No. 712/74. The plaintiff had contended in the suit that the Railway administration was not entitled in law to recover the decretal amount from the plaintiff towards wharfage charges. (2) The dispute between 'the parties raises an important question of law regarding the liability to pay wharfage u/s 46-C(h) of the Indian Railways Act, 1890, which reads 'Wharfage means, the charges levied on goods for not removing them from the railway premises after the expiry of the free time allowed for such removal.' (3) The Act further provides, thatif a person fails to pay on demand made by or on behalf of railway administration, any rate or other charges due from him in respect of any animal or goods, the railway administration may detain the whole or any of the animals or goods (Section 55). The contention of the Union of India was that after the arri...
Narinder Kumar Vs. Parvati Devi
Court: Delhi
Decided on: Apr-18-1980
Reported in: 1981RLR168
S.B. Wad, J.(1) This revision is against the order of SubJudge, first class rejecting application for amendment of the written statement, under order 6 Rule 17 of the Code of Civil Procedure. The learned Judge found that the proposed amendment contradicted the earlier stand taken by the defendants He further held that the proposed amendment was not bona fide, the motive being to delay the matter. (2) THE_LAW in regard to amandment of a written statement is now wall setteled The main consideration for the Court under Order 6 Rule 17 is to examine whether the proposed amendment is just or not and whether it is necessary turn the proper and effective decision of the case. Delay in filing such an application by itself is of no consequence. The discretion in allowing an amendment has to be weighed in the context of all circumstances, such as pleadings of the parties, the likely effect of the proposed amendment and the prejudice that the plaintiff may suffer. (3) The suit premises namely, th...
Associated Cement Companies Ltd. Vs. Union of India
Court: Delhi
Decided on: Apr-17-1980
Reported in: 1981(8)ELT421(Del)
ORDERV.S. Deshpande, C.J.1. The main question of law in this writ petition relates to the proper construction of the third proviso to sub-section (2) of Section 36 of the Central Excises and Salt Act, 1944 as amended on 1-7-1978. The petitioner manufactures 'portland cement' and also 'pozzolana cement'. 2. The cement of all varieties is charged to excise duty under Item 23 of the Central Excise Tariff read with Section 3 of the Act. By Notification No. 89/76-C.E. of 16th March, 1976 certain exemptions from payment of duty in respect of certain types of cement were granted as follows :- ------------------------------------------------------------------------S. No. Variety Duty------------------------------------------------------------------------1. Water-proof (Hydrophohic) cement Rupees ninety-fourper metric tonne.2. Grey cement of specific surfaces not Rupees ninety-one perless than 3500 Om. 2 gm. rapid cement. metric tonne.3. Others Rupees eighty-two permetric tonne.----------------...
Modi Carpets Limited and Another Vs. Union of India and Others
Court: Delhi
Decided on: Apr-16-1980
Reported in: 1980CENCUS370D; 1980(6)ELT320(Del)
ORDERB.N. Kirpal J.1. This writ petition the petitioners are challenging the validity and levy of excise duty in respect of 'Silver' which is obtained by them as an improcess material in the manufacture of woollen yarn in it factory premises. 2. The petitioner-Company manufactures, inter alia, woollen yarn from raw-wool. The writ petition sets out the entire process of manufacture of the woollen yarn from raw-wool. 3. Briefly stated according to the petition the raw-wool purchased from the market is first of all opened in the cleaning machine and loose dirt, grease and vegetable matter is removed. This opened wool is there after cleaned and washed. The washed wool is dried and thereafter the partially dried wool is opened in a machine called the preparatory willow. This machine separates the wool fibres and further removes the dirt and vegetable matter which may have remained in it. Thereafter different types of wool are blended. At this stage, the wool is conveyed to the spinning depa...
inderjit Kaur Vs. Rajinder Singh
Court: Delhi
Decided on: Apr-16-1980
Reported in: 18(1980)DLT197; 1980RLR666
T.P.S. Chawla, J. (1) If this case is any indication of the way in which the divorce laws are administered in our courts, there is certainly much cause for dismay. On any view, what happened in this case is very perturbing.(2) In February 1977, the husband instituted a petition, under section 9 of the Hindu Marriage Act, 1955, for restitution of conjugal rights. He alleged that the wife had 'withdrawn' from his 'society' without 'reasonable excuse', and had not returned despite requests. He also made some complaints about her behavior towards him and his mother.(3) By her answer, the wife alleged, that, soon after the marriage, the husband began making extortionate and unending demands for dowry; and when they were not met she was beaten brutally and ill-treated in many other ways. She said, he had even threatened to kill her and her baby daughter so that he could remarry. Ultimately, she was turned out of the house with her little daughter and not allowed to take anything except the c...
Hari Vishnu Pophale and ors. Vs. Union of India and ors.
Court: Delhi
Decided on: Apr-16-1980
Reported in: ILR1981Delhi514
S.B. Wad, J. (1) The operative part of the order was pronounced by me on 21-3-80. The reasons for passing the order are now stated. The point .of controversy in this writ petition centre round importation of skimmed milk powder meant for distribution to children and poor people in the International Year of Child, 1979. The milk 'powder was donated by a foreign donor to the petitioners. Petitioners Trust is a wellknown social organisation devoted to social work, principally, the family planning. The unfortunate victims of the controversy are the children and slum dwellers. The government have 3 special social obligation towards children arid poor people. The Directive Principles of the Constitution create a fundamental duty in this regard. The resolution of the United Nations declaring 1979 as a Child Year further emphasis this obligation. The role of voluntary social organisatins in regard to the social and welfare programmes is crucial and is repeatedly emphasised by the planners. The...
Modi Carpets Limited and anr. Vs. Union of India and ors.
Court: Delhi
Decided on: Apr-16-1980
Reported in: ILR1980Delhi1276
B.N. Kirpal, J.(1) In this writ petition the petitioners are challenging the validity and levy of excise duty in respect of 'Sliver' which is obtained by them as an in process material in the manufacture of woollen yarn in its factory premises. (2) The petitioner-Company manufactures, inter alia, woollen yarn from raw-wool. The writ petition sets out the entire process of manufacture of woollen yarn from raw-wool. (3) Briefly stated, according to the petition, the raw-wool purchased from the market is first of all opened in a cleaning machine and loose dirt, grease and vegetable matter is removed. This opened wool is thereafter cleaned and washed. The washed wool is dried and there after the partially dried wool is opened in a machine called the preparatory willow. This machine separates the wool fibres and further removes the dirt and vegetable matter which may have remained in it. Thereafter different types of wool are blended. At this stage, the wool is conveyed to the spinning depa...
Jaipur Charitable Trust Vs. Commissioner of Income-tax, Central, Delhi
Court: Delhi
Decided on: Apr-14-1980
Reported in: [1981]127ITR620(Delhi)
Ranganathan, J. 1. These Income-tax References raise the question of the entitlement of the Jaipur Charitable Trust to exemption from income-tax for the assessment years 1961-62, 1962-63 and 1963-64 (for which the previous years were respectively the preceding financial years). The claim in respect of the first of these years has to be considered under s. 4(3)(i) of the Indian I.T. Act, 1922, whereas the claim for the two succeeding years has to be considered under the provisions of s. 11 of the Income-tax Act, 1961. 2. The claim of this trust for the same exemption under the Indian I.T. Act, 1922, in relation to the assessment years 1954-55 to 1960-61, was considered and negatived by the judgment of this court in CIT v. Jaipur Charitable Trust : [1971]81ITR1(Delhi) , which was also confirmed by the Supreme Court in Yogiraj Charity Trust v. CIT : [1976]103ITR777(SC) . Actually these decisions were concerned with five trust deeds executed by Seth Ramkrishna Dalmia on various dates in 19...
H.K. Dass Sharma Vs. Official Liquidator, United India General Finance ...
Court: Delhi
Decided on: Apr-14-1980
Reported in: 1980RLR552
1. This is an appeal against the order of the learned single judge by which he found that an amount of Rs. 10,500 including costs was realisable from the second respondent M/s. Express Financiers Pvt. Ltd., in the first instance and that only in case the entire amount or any portion thereof cannot be realised from that respondent then the balance or the whole amount may be realised from the appellant.2. M/s. United India General Finance Pvt. Ltd. was ordered to be wound up by this court by an order dated August 12, 1968. The appellant was the managing director of the company. An application was filed by the official liquidator on October 16, 1973, under Sections 446, 477 and 543 of the Companies Act, 1956 (to be called ' the Act'), raising a claim concerning vehicle No. MYW-4666. The company had financed this vehicle to one Mr. Satya Pal Bhutani under a hire purchase agreement. This vehicle was repossessed by the company in 1966 in pursuance of the said agreement. The appellant was the...
- ‹ Prev
- 1
- 2
- 4
- 5
- Next ›
- Last »