Delhi Court October 1981 Judgments
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Dal Chand @ Dalia Vs. the State
Court: Delhi
Decided on: Oct-23-1981
Reported in: 1982CriLJ1477; 21(1982)DLT127
J.D. Jain, J.(1) The appellant has been convicted by an Additional Sessions Judge, Delhi, of an offence under Section 302, Indian Penal Code, for having committed murder of one Balwant Siogh, a military personnel by intentionally/knowingly causing, his death on 21st April, 1975 vide judgment dated 22nd February, 1977. He has also been convicted of an offence under Section 324 read with Section 34, Indian Penal Cods, for the injuries inflicted on the person of Bhim Singh by his associate Inderjit Singh. Further he has been convicted of an offence under Section 324 read with Section 34, Indian Penal Code, on account of his associate Dalip inflicting injuries on the person of Ami Chand and other military personnel at the same time and date. He has been sentenced to imprisonment for life on the first count and rigorous imprisonment for one. year on each of the other two counts. However, all the sentences have been directed to run concurrently. Feeling aggrieved he has preferred this appeal...
Ram Nath Tandon Vs. Ramesh Kumar
Court: Delhi
Decided on: Oct-23-1981
Reported in: 21(1982)DLT189
B.N. Kirpal, J.(1) This revision petition by the petitioner-landlord is directed against the judgment dated 30th July, 1980 of the Additional Rent Controller, Delhi, who had rejected the landlord's application under Section 14(1)(e) read with Section 25B of the Delhi Rent Control Act for eviction of the respondent-tenant from the first floor of House No. T-5, Rajouri Garden, New Delhi. (2) The landlord is a senior officer in the Delhi Cloth Mills and Chemicals Works and it is not disputed that he is getting a salary of Rs. 3,000.00 p.m. He is the owner of the aforesaid house No. T-5, Rajouri Garden. The first floor of the said house, consisting of two bed rooms, drawing-cum-dining, kitchen, W.C. latrine and store with back and front verandah, was let out to the respondent-tenant. According to the petitioner he required the said premises which had been let out to the respondent. The premises were stated to be bonafide required by the landlord for his need and the need of his family memb...
iyor and Sons (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-22-1981
Reported in: (1982)1ITD502(Delhi)
1. The only contention in this appeal, filed by the assessee, is that the Commissioner (Appeals) was wrong in upholding the disallowance of Rs. 22,253 claimed as a deduction by the assessee in the computation of its total income.2. The assessee is a private limited company carrying on business as travel agents. Under the provisions of Section 192 of the Income-tax Act, 1961 ("the Act"), it was required to deduct tax from salaries paid to its employees and under the provisions of Section 200 of the Act, the assessee was required to pay such tax deducted, to the credit of the Central Government within the prescribed time. The assessee did deduct tax as required under Section 192 but failed to pay the amount to the credit of the Government within the prescribed time.Consequently, it was required to pay interest under Section 201(1A) of the Act, in the sum of Rs. 22,253. It is this interest which has been claimed by the assessee as a business expenditure.3. It was the contention of the as...
Rawalpindi Flour Mills (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-22-1981
Reported in: (1982)1ITD488(Delhi)
1. The first contention in this appeal is that the Commissioner (Appeals) was wrong in confirming the disallowance of 25 per cent of the car expenses incurred by the assessee including road tax and depreciation on account of the personal use of the cars by the directors of the company. It is the contention of the assessee that it is a private limited company which has a separate juristic personality and that when its directors make use of the company's cars for their private use, the expenditure relating to such user could be only treated as a perquisite in the hands of the directors and could not be disallowed as personal expenditure in the hands of the assessee. In support of this contention, reliance was also sought to be placed on certain decisions of the Tribunal.2. It is common ground that, in the present case, the assessee has not granted the use of the cars to the directors by way of perquisite by any resolution of the company. Thus, in fact, the directors have not been allowe...
income-tax Officer Vs. Narender Mohan Foundation
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-21-1981
Reported in: (1982)1ITD490(Delhi)
1. The assessee Narender Mohan Foundation is a public charitable trust created by Late Shri N.N. Mohan in 1964. The objects of the trust include relief to the poor, education, medical relief and advancement of any other objects of general public utility. The previous year for the assessment year 1976-77 ended on 31-3-1976 During this year the trustees were Major Kapil Mohan, Smt. Comilla Mohan, Shri Sagar Suri and Shri S. Mohinder Singh Bedi. The trustees run a hospital at Mohan Nagar, District Ghaziabad (UP). The main income of the trust is from dividends and donations.2. Mohan Meakin Breweries Ltd. has issued 85,08,479 shares out of which 11,25,418 are held by the assessee-trust and 27,64,856 shares are held by the following persons : LIST A Shares heldName of the personLate Shri N.N. Mohan 1,59,709Smt. Ram Rakhi Mohan 19,377Major Kapil Mohan 65,254Late Col. V.R. Mohan 39,960Shri Sukh Dev Mohan 1,30,000Shri G. Sagar Suri 1,499Smt. Comilla Mohan 79,848Shri B.S. Mohan 18,902Shri Hari ...
Visual Builders Private Ltd. Vs. Delhi Municipal Corporation and anr.
Court: Delhi
Decided on: Oct-21-1981
Reported in: 22(1982)DLT151
Rajindar Sachar, J. (1) This is an appeal against the judgmentof the learned single Judge by which he dismissed the writ petition in whichthe appellant had challenged the demand of the property tax from it.(2) An auction was held in Nehru Place with regard to Plot No. 95 on 28/11/1972. The appellant purchased the lease hold rights of theplot for Rs. 16,06,000.00. The appellant admittedly took over possession ofthe land on 5/03/1973. Thereafter it started construction on the plotand it is now a common case that a building stands on it since 1975. Noticewas given to the appellant for assessment of property tax and after hearinghis objection the Deputy Assessor & Collector by order dated 20/08/1975 assessed the rateable value at Rs.82,710.00per annum with effect from 1/04/1974. The appellant, however, did not pay the amount demandedand a notice was issued to him by the Deputy Assessor & Collector on 2 9/12/1976 demanding a sum of Rs. 61,599.45 on account of arrearsfor the period ending 31...
Madan Mohan Lal Sri Ram Pvt. Ltd. Vs. P. Tandon
Court: Delhi
Decided on: Oct-21-1981
Reported in: 21(1982)DLT16; 1981(2)DRJ308
B.N. Kirpal, J.(1) By this petition under Section 25B(8) of the Delhi Rent Control Act the petitioner is seeking the eviction of the respondenttenant, the petitioner's application under section 14(1)(e) read with Section 25B of the Act having been dismissed by the Additional Rent Controller, Delhi. (2) The respondent is the tenant of the first floor of 6, Pusa Road, New Delhi which is admittedly owned by the petitioner. These premises were let out to the respondent for residence. On 31st January, 1977 the present eviction petition was filed on the ground that the accommodation was required bona fide by the petitioner-company for allotment to its employees for use as residence on license basis and there was no other suitable accommodation available with the company. (3) On an affidavit having been filed by the respondent leave to contest was granted. The respondent in his written statement raised a number of contentions. The main contentions raised by the respondent and which were accep...
Rajinder Nath Vs. M. L. Khosla, Income-tax Officer, and Another.
Court: Delhi
Decided on: Oct-21-1981
Reported in: (1982)27CTR(Del)13; [1982]134ITR397(Delhi)
J. D. JAIN J. - This is an application under s. 482, Code of Criminal Procedure, for quashing the complaint and the proceedings filed by respondent No. 1 against the petitioner under s. 277 of the I.T. Act (hereinafter referred to as 'the Act') now pending in the Court of a Metropolitan Magistrate, Delhi.The undisputed facts of the case are that the petitioner is a director of M/s. Tools and Equipment (P.) Ltd. (hereinafter referred to as the 'the assessed'). The assessed submitted the return of income for the assessment year 1973-74 in August, 1973. During the course of examination of the accounts of the assessed, it was noticed that the assessed had purchased machine components worth Rs. 34,102 from its allied concern, M/s. Express Exports & Engineers P. Ltd. (for short, the 'allied concern') on March 26, 1973. As the same did not find place in the list of raw materials lying with the assessed in the factory, it was asked to explain, (i) details of the components, (ii) date on which ...
United Commercial Bank Vs. Rathi Fibres and Fabrics Ltd. and Others
Court: Delhi
Decided on: Oct-20-1981
Reported in: [1983]54CompCas625(Delhi); 21(1982)DLT57b
1. In this suit brought under O. 37, CPC, for the recovery of Rs. 18,65,287.38, all the defendants have by different applications, sought leave to defend the suit. It is these applications which have now come for determination. 2. The main application is by defendant No. 2 bearing I.A. No. 1519 of 1980. The other defendants have in their applications bearing I.A. Nos. 1185, 3603, 3629 of 1980 and 932 and 933 of 1981, adopted the grounds taken by defendant No. 2. 3. The suit is filed by the United Commercial Bank, and is based upon three accounts which defendant No. 1 company had opened with it in the year 1972. Defendants Nos. 2 to 9 were directors of defendant No. 1 and had stood as guarantors for the discharge of the amounts due under those accounts. 4. First of these accounts was a cash credit facility which though initially was to the extent of Rs. 7,36,000, was later enhanced to Rs. 10,36,000. Various documents with regard to this account were executed by the defendants. They incl...
A.K. Ghatterjee Vs. the State and anr.
Court: Delhi
Decided on: Oct-20-1981
Reported in: 21(1982)DLT43
Charanjit Talwar, J. (1) The applicant, A. K. Ghatterjee, Sanitary Inspector, employed by the Ministry of Health) Govt. of India seeks quashing of the proceedings against him pending in the court of Shri D.C. Aggarwal, Special Judge, under Section 5(2) of the Prevention of Corruption Act read with Section 161 and 384 of the Indian Penal Code. He is also seeking transfer of the case from that Court. For that purpose, he has filed a separate application bearing Cri. Misc. No. 1475/81. (2) To appreciate the contention of the petitioner, it is necessary to note certain facts. (3) The petitioner was posted on the night of 17/18th August, 1981 at Palam Airport, New Delhi. His duty -was to check health certificate of passengers arriving at the Palam Airport from abroad. The allegations against the petitioner are that at 1.30 p.m. on 18th August, 1981 he took a bribe of 200 Dollars from one of the passengers on the pretext that he did not possess a proper vaccination certificate and was thus n...
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