Delhi Court February 1983 Judgments
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Edward Keventers (Successors) Pvt. Ltd. Vs. Union of India (Uoi), Etc.
Court: Delhi
Decided on: Feb-07-1983
Reported in: AIR1983Delhi377; ILR1983Delhi83; 1983RLR335
M.L. Jain, J.1. A perpetual lease was executed on 16-10-1920 between the Secretary of State for India in Council and Edward Keventer of Aligarh Dairy Farm, Aligarh, in respect of a plot of land measuring 22.95 acres situated on Kitchner now Sardar Patel Road. New Delhi, on a premium of Rs. 5738.8.00 and annual rent of Rs. 286.14.00. The lease was granted for construction of a dairy farm according to the plan approved by the Chief Commissioner, Delhi, or his delegate. The said dairy farm was accordingly built and set up. The lease was transferred to the present petitioners, namely, Edward Keventers (Private) Ltd. sometime in 1946.2. Conditions (5) and (6) of the lease provided that the lessee will not without consent of the said Chief Commissioner or a duly authorised officer appointed by the Governor-General erect or suffer to be erected on any part of the premises any buildings other than and except the dairy farm buildings, make any alteration in the plan or elevation of the said dai...
Jeth Mal and Lal Das Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-04-1983
Reported in: (1983)LC344DTri(Delhi)
1. This is a Revision Application which has been transferred to the Tribunal for disposal as an appeal in terms of the provisions of Section 131B(2) of the Customs Act, 1962.2. On 11-3-79, at 05.30 hrs. a police party of Jodhpur apprehended a truck carrying bush shirts, shirts and pants of foreign origin, being brought from village Tinwar to Jodhpur for disposal by Shri Jeth Mal, accompanied by Shri Mana Ram and driver Lal Dass. As no documents to show legal acquisition/possession of the foreign bush shirts etc. was produced, the goods, the persons and the truck were detained. The 5164 bush shirts, shirts and 356 pants were then handed over to the Jodhpur Customs who seized them under Section 110 of the Customs Act, 1962. The truck was also seized and the three persons were arrested by the Customs officers but allowed bail on 12-3-79.3. Shri Jeth Mal stated that he had purchased the goods under proper bills and vouchers and Shri Mana Ram, labourer, was assisting him. The latter confir...
Escorts Employees Welfare Trust Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-04-1983
Reported in: (1983)5ITD226(Delhi)
1. These four appeals, two each by the assessee and the department, respectively, pertain to the assessment years 1977-78 and 1978-79. For the sake of convenience they are being disposed of by this common order.2. The assessee is a private discretionary trust formed by Escorts Ltd. vide trust deed dated 24-12-1976 with an initial contribution of Rs. 1,000. The trust was formed for providing financial assistance regularly for the benefit of the employees and dependent members of their families for the purpose of education, medical relief, etc. The company had appointed five trustees, two of them were joint managing directors of Escorts Ltd. and three of them employees of Escorts Ltd. The ITO concluded that because the trustees were two joint managing directors and three employees of the company, the company will always have absolute control on the affairs of the trust since the three employees of the Escorts Ltd. cannot afford to disobey the directions of the joint managing directors. ...
Kaptan Singh Vs. State
Court: Delhi
Decided on: Feb-04-1983
Reported in: 1983(1)Crimes765; 24(1983)DLT133
R.N. Aggarwal, J.1. The appellant Kaptan Singh and his brother Partap Singh (died during the trial) were tried in the Court of Shri G.S. Dakha, Additional Sessions Judge, on the charge under Section 302 read with Section 34 of the Indian penal Code. The learned Judge found the accused guilty of the offence charged with and sentenced him to imprisonment for life. Against his conviction and sentence Kaptan Singh has come in appeal.2. The case for the prosecution is that between the accused and the complainant party there existed a dispute over the construction of a Chabutara on account of which the width of the lane became narrow, and it obstructed the free use of the passage. On 3rd July 1978 at about 7 P.M Om Parkash (P. W. 1) and his cousin Randhir Singh (P. W. 5) were going to their field. When they were about a Killa away from their field they saw Kaptan Singh catching hold of Mukhtiar Singh and Partap Singh hitting Mukhtiar Singh on the neck with some weapon. Om Parkash and Randhir...
Kanwar Sewing Machine Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-03-1983
Reported in: (1983)LC264DTri(Delhi)
1. This is a revision application to the Government of India which under Section 131-B of the Customs Act, 1982, is to be proceeded with as if it were an appeal filed before the Tribunal.2. The goods whose classification under the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as Customs Tariff Schedule) is in dispute, were imported and cleared through the Port of Bombay by the appellant firm. The goods were described as "Industrial Sewing machine parts- TA-I Type, namely, Rotating Hook Complete with Bobbin Case-Thread Take Up Lever Complete with Crank and Lock Pin". The goods were assessed to duty by the Customs anthorities under sub-heading (2) of heading 84.41 of the Customs Tariff Schedule. After clearance of the consignment on payment of duty so assessed, the appellants filed a refund application before the Assistant Collector of Customs, Bombay claiming re-assessment of the goods under subheading (1) of the aforesaid heading. The Assistant Collector reje...
V.V. Dabke and Sons Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-03-1983
Reported in: (1983)LC235DTri(Delhi)
1. Under Section 131 of the Customs Act, 1962 (hereinafter referred to as the Act), V.V. Dabke & Sons, Customs House Agents, Bombay hereinafter referred as the agents filed a revision petition before the Government of India on 15th June, 1981, contesting Order in Appeal No.S/49-1041/80-AIR dated 25th of February, 1981 passed by the Appellate Collector of Customs, Bombay by which he rejected the Agents' claim to refund of duty in respect of designs and drawings imported by Air-Bill of Entry Cash No. 2248 of 27th December, 1979. The revision petition stands transferred to the Tribunal under Section 131-B of the Act as appeal and is disposed of as such.2. We consider necessary not only to reproduce the petition, order of the Appellate Collector of Customs but also the order of the Assistant Collector of Customs rejecting the refund claim with a purpose to show that the Agents filed appeal in their own right without even indicating as to who were the real importers who could be said t...
Laj Enterprises Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-03-1983
Reported in: (1983)LC524DTri(Delhi)
1. The Revision application filed by M/s. Laj Enterprises, Gurgaon before the Central Government under the provisions of Section 131 of the Customs Act, 1962 was transferred to the Tribunal by virtue of provisions of Section 131-B(2) of the Customs Act, 1962, as if it were an appeal filed before the Tribunal, and is being disposed of as such.2. The appellant which is a proprietary concern manufacturing, inter alia, medical and surgical appliances imported one consignment by means of Bill of Entry No. 125 dated 2-1-1979 consisting of 'Blood Counting Chambers'. The goods were classified to be falling under Tariff Heading 70.17/18 for the purpose of assessment for customs duty with corresponding assessment under Item 23A(2) of the Central Excise Tariff for the purpose of countervailing duty; though the assessment was provisional because of the importer having disputed this classification. It transpires that parts of the goods were got cleared by paying provisionally charged duty whereas ...
S. Gurdial Singh Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-03-1983
Reported in: (1983)6ITD305(Delhi)
1. In the statement of the case dated 7-5-1977 in RA Nos. 526 to 533 (Delhi) of 1976-77 arising out of WT Appeal Nos. 948 and 949 (Delhi) of 1974-75 and 340 to 345 (Delhi) of 1975-76 pertaining to the assessment years 1962-63 to 1969-70, the following question of law was referred to the Hon'ble High Court of Delhi : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee was entitled to have a second opportunity in terms of Sub-section (5) of Section 16 of the Wealth-tax Act, 1957, and on that ground setting aside the orders of the authorities below and restoring the cases to the WTO to reframe the assessments By its judgment dated 4-3-1980 reported in CWT v. Gurdial Singh [1980] 123 ITR 483 (Delhi) the High Court has answered the question in the negative and against the assessee. The High Court has also further held that the Tribunal should have proceeded to consider whether the assessments under Section 16(5) of the We...
K.C.P. Limited Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-02-1983
Reported in: (1983)LC397DTri(Delhi)
1. The K.C.P. Limited, L.4 No. 2/53 (Sugar) Vuyyuru, hereinafter referred to as the Company, filed a revision petition before the Additional Secretary, Government of India, under Section 36 of the Central Excises & Salt Act, 1944 against the order dated 14th of May 1980 passed by the Appellate Collector of Customs & Central Excise, Hyderabad in Appeal No. 166/80, on 25th of August 1980, which has been transferred to the Tribunal under Section 35(P) of the Central Excises & Salt Act, 1944 and is accordingly being disposed of as appeal.2. In terms of the Sugar Directorate Release Order No.SC-11/77-78/AO/May/F.C.I. dated H-4-78, the District Manager, Food Corporation of India, Vijayawada, in his letter No. Sug.. 4(9)/78 August dated 5-8-79 requested the Company to send 2040 quintals of levy sugar to the District Manager, F.C.I. Nellore and 1040 quintals to Kavali by rail urgently and sent the Company a cheque for Rs. 46,200/- towards rail advance @ Rs. 15/- per quintal. The s...
The Alkali and Chemical Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-02-1983
Reported in: (1983)LC2034DTri(Delhi)
1. This is a revision application to the Government of India under Section 36 of the Central Excises and Salt Act, 1944 (as then applicable) which, in accordance with Section 35P(2) ibid is to be proceeded with as if it were an appeal filed before the Tribunal. After notice had been duly issued, the matter was taken up for hearing.2. The appellants are manufacturers of various goods covered by different Tariff Items of Central Excise Tariff, such as: The Central Excise duty on the goods was raised by the Finance Bill 1978, introduced in the Lok Sabha on 28.2.1978. The Appellants represented to the Excise authorities that the duty should be assessed on their goods at the rates applicable as in force before the introduction of the Budget. The Assistant Collector of Central Excise by his order dated 3.3.1978 rejected the appellants claim. The Appellate Collector of Central Excise, Calcutta by his order No.161/WB/1979 dt. 6 J. 1979 upheld the orders of the Assistant Collector of Central E...
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