Delhi Court February 1981 Judgments
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D.C. Anand and Sons Vs. Commissioner of Income-tax, New Delhi
Court: Delhi
Decided on: Feb-27-1981
Reported in: [1981]131ITR77(Delhi)
Ranganathan, J.1. This is an income-tax reference. The assessed-applicant, M/s. D. C. Anand and Sons, is an HUF. Its previous year for income-tax purposes is the financial year. 2. The assessed was the owner of a house property at Mulund in Bombay. The property had been let out by the assessed-family to M/s. Gabriel India Ltd., sometime in 1961. M/s. Gabriel India Ltd. (hereinafter referred to as 'the company') was a company in which several members of the assessed-family were directors or shareholders. The assessed was receiving a rent of Rs. 6,000 per month in respect of the above property. 3. When the assessment of the family for assessment year 1966-67 was taken up, the assessed claimed that no income from the above property could be included in its assessment. On looking into the matter, it was found that the assessed had executed a deed of conveyance in favor of the company only on May 31, 1966. It was, however, claimed that though the sale deed had been executed on May 31, 1966,...
Commissioner of Sales Tax, Delhi and Another Vs. R.S. Atma Ram Suri an ...
Court: Delhi
Decided on: Feb-27-1981
Reported in: 20(1981)DLT61b; [1981]48STC387(Delhi)
Sachar, J.1. This is an appeal against the order of the learned single Judge by which he quashed the notice dated 4th October, 1962, and the resulting order of revision dated 8th March, 1963, passed under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter to be called the Act), as applicable to Delhi. 2. The assessment year in question is 1957-58 and the order by the assessing authority was passed on 4th November, 1959. During the course of the assessment the assessed-respondent claimed certain deductions from the turnover of sales to the Army Departments on account of these being outside the State. This plea was accepted by the Sales Tax Officer, and the assessed was allowed deductions for this amount under section 5(2)(a)(v) of the local Act. The result was that an additional demand of Rs. 30,014.39 was created by the officer by his order of 4th November, 1959, under the Central Sales Tax Act. As the rate was the same the dealer specifically stated that it will no...
Amrit Lal Berry Vs. Union of India Etc.
Court: Delhi
Decided on: Feb-27-1981
Reported in: 1982(3)DRJ54; ILR1981Delhi153; 1981LabIC1534; 1982(1)SLJ180(Delhi)
(1) The petitioner was appointed as Inspector in the Central Excise Collectorate at Delhi on 22-11-48. In 1952, 15% of the permanent posts of Inspector were assigned a higher grade of pay which were described as Inspector Senior Grade. The post of Senior Grade Inspector was not in a different cadre nor was it a promotional post. There was one seniority list of all the Inspectors. A seniority list was published in 1958 and in that seniority list the petitioner was shown senior to respondents 6 to 83. The seniority was determined on the basis of length of service which was a principle of seniority laid down by the Ministry of Home Affairs O.M. Dated 22-6-49. On 22-12-59, the Ministry of Home Affairs issued orders superseding the orders of 1949 and the new principle of seniority which was laid down was the date of confirmation and not the date of appointment. In accordance with the new principle a new seniority list was drawn out by the department determining the seniority as on 1-7-67, a...
Addl Commissioner of Income-tax, Delhi Vs. Bhagat Swarup Charanjit Sin ...
Court: Delhi
Decided on: Feb-25-1981
Reported in: (1981)23CTR(Del)69; [1982]133ITR13(Delhi)
Ranganathan, J.1. This income-tax reference, at the instance of the Additional Commissioner of Income-tax, arises out of a penalty imposed on the respondent-assessed, M/s. Bhagwat Swarup Charanjit Singh & Co., for the assessment year 1961-62. The assessed was a firm doing business as liquor contractors and the first assessment in the case of the assessed was for the assessment year 1961-62. The returned income of the assessed for the above assessment year was Rs. 4,97,542, much above the exemption limit available for income-tax purposes. Under s. 22(1) of the Indian I. T. Act, 1922, the assessed should have filed its return of income within a period of sixty days from the date of the publication of a general notice issued on or before the first day of May, 1961. It is, thereforee, common ground that the return should have been filed some time in June, 1961. It was, however, filed only on 4th April, 1962. The assessment was made in due course and, thereafter, the ITO initiated proceedin...
Additional Commissioner of Surtax, Delhi-ii Vs. Food Specialities Ltd.
Court: Delhi
Decided on: Feb-25-1981
Reported in: (1981)23CTR(Del)65; [1981]129ITR731(Delhi)
Ranganathan, J.1. This is a reference under the Companies (Profits) Surtax Act, 1964, at the instance of the Commissioner of Surtax. It relates to the assessment year 1969-70, in respect of which the previous years adopted by the respondent-company was the calendar year 1968. 2. In order to work out the statutory deduction available to the assessed, the capital of the company had to be computed in accordance with the rules contained in the Second Schedule. The present reference involves the interpretation of r. 3 of the above Schedule. 3. As on the first day of the previous year, i.e., the 1st January, 1968, the company had a share capital of Rs, 1,37,78,500 and there were credits in the following accounts to the extent indicated below. Rs.Capital suspense account 46,506Development rebate reserves 29,45,000General reserves 20,96,5024. These figures appear from the annexure to the assessment order which has been omitted from the paper books, but a copy of it has been supplied to us by t...
The Additional Commissioner of Income Tax Vs. Bhagwat Swarup Charanjit ...
Court: Delhi
Decided on: Feb-25-1981
Reported in: ILR1981Delhi1080; [1982]13ITR133(Delhi)
S. Ranganathan, J.(1) (ORAL). This income tax reference at the instance of the Additional Commissioner of Income-tax arises out of a penalty imposed on the respondent assessed M/s. Bhagwat Swarup Charanjit Singh & Co. for the assessment year 1961-62. The assessed was a firm doing business as liquor contractors and the first assessment in the case of the assessed was for the assessment year 1961-62. The returned income of the assessed for the above assessment year was Rs. 4,97,542, much above the exemption limit available for income tax purposes. Under Section 22(1) of the Indian Income-tax Act, 1922 the assessed should have filed its return of income within a period of sixty days from the date of the, publication of a general notice issued on or before the first day of May, 1961 It is, thereforee, common ground that the return should have been filed some time in June, 1961. It was, however, filed only on 4th April, 1962. The assessment was made in due course and thereafter the income-t...
Ram Chander Amar and anr. Vs. Union of India
Court: Delhi
Decided on: Feb-24-1981
Reported in: 19(1981)DLT302; ILR1981Delhi449
G.R. Luthra, J. (1) The preset petition under Section 482 of the Code of Criminal procedure and Article 227 of the Constitution of India is directed against an order dated July 18, 1980 of Shri K.C. Lohia Metropolitan Magistrate, New Delhi framing a charge against the present petitioner in respect of commission of offence punishable under section 7 read with Section 16 of the Prevention of Food Adulteration Act (hereinafter referred to as the Act). (2) On August 16, 1975 at about 11 A.M. Shri M. K. Bhan Food Inspector (Public Witness . 3) accompanied by some other members of Central Food Squad and police went to the godown of M/s Amar and Co., petitioner No. 2, who is partnership firm and whose one of the partners is Ram Chander Amar respondent No.1, situated at 1891. Gali Behram Beg, Lal Kuan, Delhi and took sample of Dhania Whole (Coriander) weighing 450 grams. He offered the price of the said Dhania. which was refused by Ram Chander Amar on the ground that the said Dhania was not me...
Pilkhani Distillery and Chemical Works, Pilkhani (N. Rly.) Vs. Lt. Gov ...
Court: Delhi
Decided on: Feb-24-1981
Reported in: ILR1982Delhi868
S.S. Chadha, J. (1) This petition under Articles 226 and 227 of the Constitution of India seeks the quashing of the order dated April 23, 1980 passed by the Collector of Excise, Delhi imposing a penalty of Rs. 7,12,8001- under Rule 21 of the Delhi Country Liquor Bonded Warehouse Rules, 1976 (hereinafter called the Rules) for failure to maintain its regular supplies and failure to supply country liquor demanded by the Collector of Excise, the appellate order dated June 20, 1980 passed by the Commissioner of Excise, Delhi reducing the penalty to Rs. 4,69,800 and the order dated August 26, 1980 passed by the Lt. Governor, Delhi dismissing the appeal of the petitioner. (2) By a public notice dated February 28, 1979 March 5, 1979, issued by the Commissioner uf Excise, Delhi tenders in the prescribed form were invited from the working distilleries only for the grant of licenses in forms CLW-I and L-9 as per the Rules for running the bounded warehouses in Delhi for supply of caramel coloured ...
Premnath Motors (P.) Ltd. Vs. Bahadur Chand Dhawan and ors.
Court: Delhi
Decided on: Feb-24-1981
Reported in: AIR1981Delhi215; 19(1981)DLT344
Sultan Singh, J.(1) The respondent No. 1 Bhadur Chand Dhawan filed a claim under S.100-A of the Motor Vehicles Act, 1939 (hereinafter called 'the Act') on December 23, 1969 before the Motor Accident Claims Tribunal. Initially the claim was against the driver Ashok Kumar and the owner of the Vehicle, M/s Prem Nath Motors (P) Ltd. Subsequently it appears that insurer was also made a party. The present appellant M/s. Prem Nath Motors was served and represented by a counsel. On September 25, 1979 the Tribunal allowed the claim of Bahadur Chand Dhawan and awarded Rs. 29.325.00 to the claimant against the driver and the appellant i.e. owner of the vehicle together with interest 6/o per annum from the date of filing the claim petition till date. The claim against the insurance company was however dismissed. , The owner of the vehicle M/s. Prem Nath Motor filed the present appeal in this Court on March 1, 1980 together with the present application for condensation of delay in filing the appeal...
Delhi Cloth and General Mills Co. Ltd. Vs. Commissioner of Sales Tax, ...
Court: Delhi
Decided on: Feb-23-1981
Reported in: [1981]48STC351(Delhi)
Sachar, J.1. This is a reference made by the Appellate Tribunal, Sales Tax, Delhi, by its order dated 31st May, 1971, on the following question of law : 'Whether, on the facts and in the circumstances of the case, was this Tribunal justified in holding that the sales in question to Jammu and Kashmir Government and to the Special Police Establishment, Indo-Tibetan Border, Simla, were not sales in the course of inter-State trade or commerce ?' 2. M/s. Delhi Cloth and General Mills (the assessed), manufacturers of vanaspati, sold certain quantities of vanaspati ghee to the State of Jammu and Kashmir and to the office of Special Police Establishment, Indo-Tibetan Border, Simla. The case of Delhi Cloth Mills was that these were sales in the course inter-State trade or commerce and would not be liable to be taxed under the local Act. The authorities, however, rejected this plea. On appeal to the Tribunal, it agreed that the authorities below had correctly held that the sales were not inter-S...
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