Delhi Court February 1981 Judgments
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Shyam Lal Sunder Lal Vs. Lt. Governor, Delhi
Court: Delhi
Decided on: Feb-04-1981
Reported in: ILR1981Delhi632; [1981]48STC561(Delhi)
Goswamy, J.(1) This order will dispose of Sales-Tax References Nos. 1, 2 and 3, 1976 as they arise out of a consolidated order of the Additional District Judge and a common question of law has been referred for opinion of this Court. The assessment years, in question, are 1957-58, 1958-59 and 1959-60. (2) The petitioner-firm was registered with the Sales-Tax Department under the Bengal Finance (Sales-Tax) Act. 1941 (hereinafter called 'the Act') as applicable to the Union Territory of Delhi. The petitioner surrendered its certificate for cancellation of the same on the plea that the goods dealt in by it were exempt from sales tax w.e.f. 14-12-1957 under Entry No. 17 of the 2nd Schedule referred to in section 6 of the Act. On inquiries it was found that the petitioner was dealing in pure silk fabrics also and as such this plea of the petitioner .for cancellation of the registration certificate did not find favor with the assessing authority. The said assessing authority by order dated 2...
Kewal Krishan Vs. J. Stone and Company (India) Pvt. Ltd.
Court: Delhi
Decided on: Feb-04-1981
Reported in: AIR1981Delhi199; 19(1981)DLT202; 1981(2)DRJ102; 1981RLR242
Sultan Singh, J. (1) This second appeal under Section 39 of the Delhi Rent Control Act, 1958 (hereinafter called the Act) on behalf of the landlord is directed against the judgment and order dated 19th May, 1978 of the Rent Control Tribunal by which it reversed the order of eviction dated 11th February, 1976 passed by the Additional Rent Controller, Delhi, under Section 14(l)(e) of the Act and finally dismissed the eviction application, (2) The appellant let out the building situated at Plot No. D-282, defense Colony, New Delhi, to the respondent with effect from 28th January, 1964 for a period of 5 years as per registered lease deed dated 5th February, 19b4. The tenant-respondent had an option to renew the lease for another 5 years. The agreed rent was Rs. 600.00 besides Rs. 225.00 on account, of hire of electric fans, geysers and fittings. The appellant in his application for eviction states that the premises were let out for residential purposes and are required by him, who is the o...
Shafiq Ahmad and ors. Vs. Shah Jehan Begum
Court: Delhi
Decided on: Feb-03-1981
Reported in: AIR1981Delhi202; 20(1981)DLT214; 1981RLR363
Sultan Singh, J.(1) The petitioner filed an application for injunction under order 39 Rules I and 2 read with section 151 of the Code of Civil Procedure (hereinafter called 'the Code' in the trial court in a suit filed by him. The injunction application was dismissed by the trial court by order dated 24th March, 1977. The petitioner filed an appeal before the Additional District Judge and his appeal was dismissed on 31st January, 1979. The petitioner thereforee filed the present revision under section 115 of the Code. The revision was admitted on 17th August, 1979 and he was directed to file the certified copy of the order of the trial court as soon as it is available. (2) This revision came up for hearing on 28th January, 19 l. Learned counsel for the respondent raised the objection that the revision was barred by time as the certified copy of the trial court's order has not been filed. The matter was adjourned to 29th January, 1981 on which date Mr. Malhotra made an application, C.M....
Manohar Singh Vs. Ram Nath Chitkara and anr.
Court: Delhi
Decided on: Feb-03-1981
Reported in: AIR1981Delhi129; 20(1981)DLT153
Sultan Singh, J.(1) This second appeal under Section 100 of the Code of Civil Procedure (hereinafter called 'the code)') on behalf of Manohar Singh, defendant No. I is directed against the judgment and decree dated 20th January, 1978 of the Additional District Judge, Delhi confirming the decree and judgment dated 25th March, 1975 of the Subordinate Judge, 1st Class, Delhi whereby a decree for possession and mesne profits was passed in favor of Shri Ram Nath Chitkara, Advocate-plaintiff against the appellant and respondent No. 2 Smt. Geeta. (2) The plaintiff purchased the property known as 'Light Building' situated at 58, G. B. Road, Delhi bearing Municipal No. 5377 by means of a sale deed dated 10th August 1964. One Smt. Jamna was a tenant at Rs. 23.00 per mensern in a portion of the second floor of the said property. She used to carry on the business of dancing and singing in the said premises. Defendants I and 2 were her employees and agents for the purposes of the said business. The...
R.K. Luthra Vs. Balkishan Dass Ram Kishore Gupta and anr.
Court: Delhi
Decided on: Feb-03-1981
Reported in: 19(1981)DLT266
Sultan Singh, J. 1. This second appeal under Section 39 of the Delhi Rent Control Act, 1958 (hereinafter called 'the Act') is directed against the judgment and order dated 21st January, 1980 of the Rent Control Tribunal confirming the order of eviction dated 11th March, 1977 passed under Section 14(1)(h) of the Act by the Additional Controller against the appellant. Lala Bal Kishan Das Ram Kishore Gupta, respondent No. 1 is a joint Hindu Undivided Family and Ram Kishore Gupta, respondent No. 2 its Karta and Manager. The appellant has been a tenant in a portion of premises bearing Municipal No. 4947 on Plot No. 48 Lekh Ram Road, Darya Ganj, Delhi on a Monthly rent of Rs. 57/- since 1954. The respondents allege that the appellant built or acquired vacant possession of residence at Plot No. 2/23, Shanti Niketan, Rao Tula Ram Road, New Delhi. The appellant in his written statement pleads that there is no relationship of landlord and tenant, that Balkishan Dass was his original landlord who...
Additional Commissioner of Income-tax, Delhi-i Vs. Kalsi Tyre (P.) Ltd ...
Court: Delhi
Decided on: Feb-02-1981
Reported in: [1981]131ITR636(Delhi)
Ranganathan, J. 1. This income-tax reference raises the question whether the assessed-company is entitled to the concessional rate of tax provided to an industrial company by the Finance Act of 1968. Section 2(6)(d) of the above Act defines as industrial company as follows : ''Industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture of processing of goods or in mining.' 2. The question has been answered in favor of the assessed by the Tribunal and the reference has been made at the instance of the Commissioner. 3. The assessed is a private limited company carrying on the business of retreading tyres. Its claim that it was an industrial company within the meaning of the definition contained in the relevant Finance Act was being rejected by the department. But when the assessed appealed to the AAC for the assessment year 1968-69, he took a diffe...
Truck Operators' Union Vs. Commissioner of Income-tax, New Delhi
Court: Delhi
Decided on: Feb-02-1981
Reported in: ILR1981Delhi636; [1981]132ITR62(Delhi)
Ranganathan, J. 1. This is a reference under s. 256(1) of the I.T. Act, 1961. It relates to the assessment year 1963-64, the relevant previous year being the calendar year which ended on October 31, 1962. 2. The applicant-assessed, M/s. Truck Operators, Union is registered as a trade union under the Indian Trade Unions Act, 1926. It is a trade union of employers, being goods transport operators either in the capacity of owners to partners, directors and managing directors of firms or companies carrying on transport business. The objects of the union are set put in clause 2 of its constitution and are as follows : (i) To organise the transporters (goods) and to promote the goodwill harmonious relations amongst them to deduct them to be useful members of the society. (ii) To assist them and regularise their business of goods transport and bring about uniformity in their dealings. (iii) To handle and undertake on behalf of members the booking and delivery of goods for their mutual benef...
R.L. Narang Vs. Commissioner of Income-tax, New Delhi
Court: Delhi
Decided on: Feb-02-1981
Reported in: [1982]136ITR108(Delhi)
Leila Seth, J.1. These are four references at the instance of two assesseds, R. L. Narang and M. L. Narang. Income-tax References Nos. 205 and 206/72 pertain to the assessment years 1967-68 and 1968-69 in the case of R. L. Narang and Income-tax References Nos. 211 and 212/72 pertain to M. L. Narang for the same assessment years. The questions referred in all the four cases are the same which are as follow : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that, before levying the penalty, the assessed was allowed a reasonable opportunity of being heard 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the absence of an affidavit in the case denying the service on oath, led to the conclusion that there was a valid and a proper service of the notices sent both by post and as a summons issued by a court under the Civil Procedure Code ?' 2. As such, it is apparent that the point in...
Delhi Consumers' Co-operative Wholesale Store Ltd. Vs. Commissioner of ...
Court: Delhi
Decided on: Feb-02-1981
Reported in: ILR1981Delhi351; [1981]47STC443(Delhi)
1. This order will dispose of Sales Tax References Nos. 13 and 14 of 1976 as they arise out of a common order and the questions of law referred are also common. At the instance of the petitioner, the assessed, the Appellate Tribunal, Sales Tax, Delhi, has referred the following four questions of law for opinion of this Court : '(1) Whether, on the facts and in the circumstances of the case, the Assistant Commissioner exercising the powers of the Commissioner was justified in investigating the assessments for the years 1967-68 and 1968-69 under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 (2) Whether, on the facts and in the circumstances of the case, proceedings under section 11A of the Act aforesaid and not under section 20(3) should have been taken (3) Whether poultry feed is a tax-free item under entry No. 33 of the Second Schedule of the Act aforesaid (4) Whether, on the facts and in the circumstances of the case, best judgment assessment can be made by the learned ...
Commissioner, Sales Tax, New Delhi Vs. Sita Ram Joginder Kumar
Court: Delhi
Decided on: Feb-02-1981
Reported in: [1982]49STC145(Delhi)
Goswamy, J.1. At the instance of the Commissioner of Sales Tax, the Appellate Tribunal, Sales Tax, Delhi, has referred the following question of law for the opinion of this Court : 'Whether, on the facts and in the circumstances of the case, the learned Financial Commissioner was justified in holding that soft and watery coconuts were 'fresh fruits' within the meaning of entry 8 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, and dry coconuts, i.e., copra, were 'oil-seeds' under entry 5 of the Third Schedule to the said Act ?' 2. The assessment year in question is 1968-69. The Assessing Authority, Ward No. 25, vide its order dated 11th July, 1972, completed the assessment. He did not levy tax on coconuts sold by the dealer on the ground that the same were fresh fruits within the meaning of entry 8 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called 'the Act'). 3. The Assistant Commissioner, Sales Tax, issued a show cause notice und...
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