Delhi Court October 1981 Judgments
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Anwar Vs. State (Delhi Administration)
Court: Delhi
Decided on: Oct-20-1981
Reported in: 1982CriLJ449; 21(1982)DLT26
Charanjit Talwar, J.(1) The petitioner, Anwar, is seeking quashing of the charge framed against him under Section 399 read with Section 402 of the Indian Penal Code (herein called 'the Code'). This charge along with the charge under the Arms Act was framed by Mr. J.D. K a pur, Additional Sessions Judge, Delhi, after hearing the parties on 18th May,1891. (2) In brief the prosecution case is that an Inspector of the Crime Branch, Delhi, received secret information that some armed dacoits belonging to Uttar Pradesh were going to assemble in a Gumti (wooden hut) of Burmah Shell Railway Siding, Jamuna Bridge, Delhi, at about 9 p.m. on 10th May, 1977, for the purpose of committing a dacoity .1 The Inspector formed a raiding party in which two public witnesses were associated. The party proceeded towards that Gumti and on the way another public witness was joined in the raiding party. That hut was surrounded by the raiding party. Some of its members including the Inspector without arousing an...
Rajeshwar Dayal Vs. Nanak Chand and ors.
Court: Delhi
Decided on: Oct-20-1981
Reported in: 21(1982)DLT45; 1982(3)DRJ44
Sultan Singh, J.(1) This second appeal under section 39 of the Delhi Rent Control Act, 1958 (hereinafter referred to as the Act) by the landlord has arisen in the following circumstances. (2) Plot No. 4/3 situated as Western Extension Area Karol Bagh, New Delhi was taken on lease by one Smt. Singhari Devi from the Delhi Improvement Trust in terms of lease deed dated 12.5.1942. It was gifted by her to her daughter Smt. Gaindo Bai by means of a gift deed dated 7-7-1945. Smt. Gaindo Bai thereafter sold the lease hold rights to Ganga Dayal father of the appellant by means of a sale deed dated 9-10-1953. Shri Ganga Dayal Saxena raised structure over the said plot of land. He let out one garrage of the said property to Nanak Chand, respondent No. 1 with effect from 1-7-1954 on a monthly rent of Rs. 50.00 in terms of the rent note dated 7-7-1954 (Ex AW3/1). The respondent No. I started using the said garrage for the purpose of running a provision store. According to the lease deed the propert...
Commissioner of Income-tax, Delhi (Central) Vs. Mridu Hari Dalmia
Court: Delhi
Decided on: Oct-19-1981
Reported in: (1982)27CTR(Del)20; ILR1982Delhi183
Ranganathan, J. 1. This income-tax reference at the instance of the Commissioner of Income-tax raises an interesting question. It arises out of the assessment of Shri Mirdu Hari Dalmia (hereinafter referred to as 'the father father') for the assessment year 1970-71, the corresponding previous year for which ended on March 31, 1970. 2. While completing the assessment of the father for the assessment year in question, the ITO noticed that a sum of Rs. 3,542 had been earned by way of interest on a deposit of Rs. 40,000 made with the Industrial Credit Company Ltd. (ICC, for short) in the name of the assessed's minor son, Gaurav Dalmia (hereinafter referred to as 'the minor son'). There was an account of the minor in the books of the father. This showed various amounts as having been advanced by the father to the minor son from time to time. The father had issued cheques in favor of the minor son as follows : Rs.17-01-1969 37,00007-05-1969 13,00009-06-1969 15,00027-10-1969 1,000 ------- Tot...
Commissioner of Income Tax Vs. Mirdu Hari Dalmia
Court: Delhi
Decided on: Oct-19-1981
Reported in: [1982]133ITR550(Delhi)
S. Ranganafliam, J. (1) This income tox reference at the instance of the Commissioner of Income-tax raises an interesting question. It arises out of the assessment of Shri Mirdu Hari Dalmia (hereinafter referred to as 'the father') for the assessment year 1970-71, the corresponding previous year which ended on 31-3-1970. (2) While completing the assessment of the. father for the assessment year in question, the Income-tax Officer noticed that a sum of Rs. 3,542 had been earned by way of interest on a deposit of Rs. 40,0001- made with Industrial Credit Company Ltd. (ICC for short) in the name of the assessed's minor son Gaurav Dalmia (hereinafter referred to as 'the minor son'). There was an account of the minor in the books of the father. This showed various amounts as having been advanced by the- father to the minor son from time to time. The father had issued cheques in favor of the minor son as follows: 17.1.1969 Rs. 37,000/ 7.5.1169 Rs. 13,000/ 9.6.1969 Rs. 15,000/ 27.10.1969 Rs. 1...
Addl. Commissioner of Income-tax, Delhi-i Vs. Mrs. Avtar Mohan Singh
Court: Delhi
Decided on: Oct-16-1981
Reported in: (1982)27CTR(Del)32; [1982]136ITR645(Delhi)
Mrs. Leila Seth, J. 1. The interpretation and scope of s. 52(2) of the I.T. Act, 1961 (to be referred to in brief as 'the Act'), is the matter in issue in this reference, at the instances of the Addl. Commissioner of Income-tax. The question of law referred for out opinion under s. 256(1) of the Act i : 'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the provisions of sub-section (2) of sections 52 were not applicable in the instant case as the difference between the market value and the real consideration of 6/7 the portion of the property at 28A, Prithvi Raj Road, New Delhi, was charged to gift-tax ?' 2. The assessed, Mrs. Avtar Mohan Singh, owned several properties in her individual status. Amongst these was a bungalow at 28, Prithvi Raj Road, New Delhi. During the previous year which ended on March 31, 1964, the relevant assessment year being 1964-65, she transferred a 6/7the share of this property to here three sons for...
State (Delhi Administration) Vs. Gopal Krishan and ors.
Court: Delhi
Decided on: Oct-16-1981
Reported in: 1982CriLJ64; 21(1982)DLT60
J.D. Jain, J. (1) The C.B.I. (SPE) filed a charge-sheet against the respondents, numbering five in all, under Section 120B read with Section 420, Indian Penal Code, and Sections 420, 467, 468 and 471, Indian Penal Code, on the allegations that during the period April 1971 to December 1973, a large number of import licenses under 'actual user category' for importing stainless steel pipes and tubes were obtained by respondents 1 & 2 from the officer of the Chief Controller of Imports and Exports (GLA), New Delhi, in the name of non-existent firms viz, M/s. Anita Industries, Faridabad, M/s. Simco Industries, Ballabhgarh and M/s. Ruby Industries mostly on the basis of essentiality certificates issued by the Director of Industries, Haryana, Chandigarh, respondents 3 to 5 being the concerned officials who allegedly issued false certificates in favor of the non-existing firms. Besides that respondents 1 & 2 also obtained a large number of import licenses in the name of aforesaid non-existing ...
Jagan Nath Chawla Vs. R.K. Vij
Court: Delhi
Decided on: Oct-16-1981
Reported in: 20(1981)DLT503
B.N. Kirpal, J.(1) The petitioner-landlord has filed the petition against the order of the 1st Additional Rent Controller, Delhi who had dismissed the landlord's application under section 14(1)(e) of the Delhi Rent Control Act. (2) The respondent is the tenant of the first floor of the house owned by the landlord. The accommodation with the tenant consists of two rooms, kitchen, bath room and latrine. On 6th January, 1979 the landlord filed a petition under section 14(1)(e) read with section 25B of the Act. It was alleged by the landlord that the premises, which are in the occupation of the tenant were bona fide required by him for himself and members of his family dependent upon him. In the application it was stated that the landlord was residing on the ground floor of the property and that the residential accommodation with him consisted of two rooms, kitchen and a box room. The family of the landlord was stated to be consisting of himself, his wife, three sons aged 24 years, 22 year...
The Chief Commissioner of Sales Tax Vs. Raj Kishan Goel
Court: Delhi
Decided on: Oct-15-1981
Reported in: 21(1982)DLT15; [1982]50STC1(Delhi)
S.S. Chadha, J. (1) Under the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi and the Delhi Sales Tax Rules, 1951 there was no express provision to assess or reassess a dissolved firm in respect of its pre-dissolution turnover until the amendment was made on May 23, 1972 when Section 12-F was inserted. The question is Whether such a power in the assessing authority can be gathered by necessary implication from the other provisions of the said Act. (2) By an instrument of partnership executed on February 10, 1962 amongst Hans Raj Mehra, Kesri Dass Jain, T. L. Tandon arid Raj Kishan Goyal, they agreed to carry on business as sole distributors of I.E.W. Fans for Northern zone under the name and style of 'M/s. Hari Trading Corporation' (for short called the firm) on the terms and conditions mentioned in the said deed. As the firm agreed to carry On business as a dealer, it was got registered under the provisions of the Bengal Finance (Sales Tax) Act, 1941 a...
Manmohan Kapur Jagmohan Kapur Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-12-1981
Reported in: (1982)1ITD929(Delhi)
1. These three appeals by the assessee and the other three by the department pertain to the assessment years 1974-75 to 1976-77, respectively, and for the sake of convenience they are being disposed of by this common order.2. The ITO made the assessments on the HUF of Manmohan Kapur Jagmohan Kapur who had filed a return of income in the status of HUF, as a protective measure because he held that the house property, the income of which was the subject-matter of assessment, was the self-acquired property of their father late Maj. Gen. B.L. Kapoor and it did not become the HUF property in the hands of the assessees, the sons. Shri B.L. Kapoor died on 18-1-1969. The ITO held that no evidence had been furnished to prove that the assets received on the death of B.L. Kapoor belonged to the HUF. The subject-matter of assessment besides the income from self-occupied property was dividend and interest.3. The assessees came in appeal before the AAC and claimed that on the death of B.L. Kapoor th...
Shyam Bihari Singh Vs. Sushila Devi Mittal
Court: Delhi
Decided on: Oct-12-1981
Reported in: AIR1982Delhi255; 21(1982)DLT35; 1981(2)DRJ313; 1982RLR97
B.N. Kripal, J.(1) The respondent (hereinafter referred to as 'the landlady') on 1st March, 1977 filed an application under Section 14(l)(e) of the Delhi Rent Control Act, 1958 for the eviction of the petitioner (hereinafter referred to as 'the tenant'). (2) In the eviction petition it was stated that the family of the landlady consisted of herself and her two sons. The elder son was married and had one son of about 1' years and the other son was still a student of B. Pharma. It was contended that she was in occupation of only four rooms on the ground floor besides a kitchen, a bathroom and a W. C. and she had one small store room on the first floor. It is further mentioned that one room was being used as drawing-room and another as dining-room. Another room was being used as bed-room by the elder son of the family. The only remaining room was being shared by the landlady and her younger son. It is also alleged that there was no guest-room in the possession of the landlady and guests o...
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