Delhi Court July 1983 Judgments
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Mohit Kumar JaIn Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-16-1983
Reported in: (1983)6ITD119(Delhi)
1. These appeals are disposed of by a consolidated order, as a common point is involved in these appeals regarding applicability of Section 64(1)(iv), (v) and (vi) of the Income-tax Act, 1961 ('the Act') in respect of transfers for inadequate consideration by the appellants (assessees) to their relations covered by the said clauses.2. The assessees are close relatives. They were promoters of Electra India (P.) Ltd. and Electra (Jaipur) (P.) Ltd. All the three assessees hold shares in these private limited companies which they have transferred at face value to their relations specified in the aforesaid clauses of Section 64(1). The question is whether the transfer of shares at face value is for adequate consideration because the aforesaid clauses of Section 64(1) would apply only if it is held that the transfers were otherwise than for adequate consideration.In the case of Mohit Kumar Jain, who had transferred shares to his sons in Electra India (P.) Ltd. at face value, the ITO noted t...
Arvind Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1983
Reported in: (1983)(14)ELT2020TriDel
1. The Appellants M/s. Arvind Mills Ltd., Ahmedabad manufacture handkerchiefs out of cotton fabrics manufactured by them. The Superintendent of Central Excise who examined the issue of classification and assessment of handkerchiefs decided that handkerchiefs should be classified under item No. 68 and assessed at the rate of 1% with effect from 1-3-1975. He accordingly issued demand for payment of Central Excise duty from 1-3-1975 to 31-12-1975 for Rs. 9,790.25 P. and another demand for the period 1-2-1976 to 23-6-1977 amounting to Rs. 20,294.81 P. under Rule 10-A of the Central Excise Rules, 1944. The Appellants contended that item 68 of the GET is for 'all other goods not elsewhere specified' and accordingly this item should continue to be assessed under item 19 of the CET which was more specific for the purpose of classification. The Assistant Collector however was of the opinion that handkerchiefs are known and sold in the market as such and not as cotton fabrics. Handkerchiefs are...
Emco Transformers Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1983
Reported in: (1983)(14)ELT(2008)TriDel
1. The Revision Application dated 29-7-1978 against order-in-Appeal No.S/49-770/77 A dated 19-1-1978 passed by the Appellate Collector of Customs, Bombay has been transferred by the Government of India to the Tribunal for disposal in terms of Sec. 131B(2) of the Customs Act, 1962.2. Four consignments of Transformer Bushings were imported under Bills of Entry Nos. 2538/100 dated 28-2-1977, 2668/30 & 32 dated 7-3-1977 and 2668/31 dated 7-3-1977 which were assessed to duty under Heading 85.18/27(1). A claim for assessment under Heading 85.01 (1) as components of Transformers of 400 volts or alternatively under heading 85.18/27 (1) (presumably (7)), as they are used on transformers which, in turn, are used for transmission of electricity both at the point of generation and point of use and are thus integral parts of transmission system, was rejected by the Asst. Collector of Customs, on the ground that insulators are specifically mentioned under heading 85.18/27 and the question of cl...
Prestige Coops Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1983
Reported in: (1983)(14)ELT2015TriDel
1. This is an application for stay of recovery of Rs. 33,202.20P demanded on the R.T. 12 pertaining to December 1980 by Superintendent, Sahibabad III consequent on the appellant's appeal being dismissed by the Collector (Appeals).2. The appellant pleaded that the company is running in loss and to prove this he filed the balance-sheet of the company for the year ending 31st December, 1982 and a copy of the income-tax assessment for the year 1982-83. It is, therefore, clear that insistence on the pre-payment of this duty will cause undue hardship to the appellant.Therefore, we in the circumstances dispense with it under Section 35-F of the Central Excises and Salt Act, 1944, 3. During the course of hearing the appellant prayed that the matter may be heard then and there as the Collector's order suffers from serious defects and prompt action would salvage at least part of the damage caused to the appellant. On a perusal of the matter we felt that this was a reasonable prayer and acceded ...
Embarkation Hqrs Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1983
Reported in: (1987)(31)ELT593TriDel
1. The Revision Application dated 1-12-1977 against Order No.S/49-878/77GS dated 16-6-1977 has been transferred by the Government of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act, 1962.2. A consignment of "measuring M/C along with accessories" was assessed to duty at 60% + 15% under B/E CSI No. 528 dated 17-7-1976. The claim for refund of duty at preferential rate under UK-India Trade Agreement was rejected by the Asstt. Collector, since the certificate of origin was defective and was not acceptable as, apart from being a photostat, columns 4 and 5 are shown instead of columns 3 and 4 or 3 and 5. The Appellate Collector also rejected the appeal since the importers had not claimed the assessment at preferential rate of duty at the time of original assessment as laid down in the UK-Trade Agreement.3. In the present "appeal it is claimed that the goods are of UK origin and this ipso facto constitutes a claim for preferential rate of duty at 50%+10)% an...
Universal Fused Quartz and Allied Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1983
Reported in: (1983)(14)ELT2431TriDel
1. Under dispute ;in this case is the demand for central excise duty on fused quartz articles manufactured and cleared by the appellants during the period from 11-12-1976 to 31-1-1980. The demand has been made by the Collector under item 23-A of the Central Excise Tariff which relates to glass and glassware. During the hearing before us today, the appellants relied on two earlier judgments of this Tribunal reported at 1983 ELT 556 to say that fused quartz was not glass and hence there was no liability on the appellants under item 23-A of the Tariff. The Department's representative agreed with the aforesaid earlier judgments of the Tribunal for the period prior to 1-3-79. He stated that on 1-3-79 item 23-A of the Central Excise Tariff was amended by the Finance Bill and from that date onwards the appellants' products were covered by the said item in view of the fact that Chapter 70 of the CCCN which related to glass and glassware covered fused quartz also. It was put to him that all th...
Delhi Development Authority Vs. National Tonnage Clubs of Farmers, New ...
Court: Delhi
Decided on: Jul-15-1983
Reported in: 1984CriLJ268; 1983(2)Crimes744; 24(1983)DLT211; 1983(5)DRJ288; 1983RLR658
Aggarwal, J.1. This is an appeal by the Delhi Development Authority against the order of Shri Prem Kumar, Metropolitan Magistrate dt/- 11th September, 1975 by which the learned Magistrate acquitted the respondents of the charge under S. 29(2) of the Delhi Development Act. 2. On 12th February, 1973 a report was made by the Field Staff that the respondent M/s. National Tonnage Club of Farmers was putting the building bearing No. F-2 New Delhi South Extension Part I to a non-conforming use by using a part of the said premises for running a club known as National Tonnage Club of Farmers. The respondent National Tonnage Club Farmers is a society registered under the Societies Act. The object of the said club is to foster brotherhood amongst the farmers of India and boost the agricultural production in the country. Shri S. B. Pandya who is the honorary Secretary of the club in the reply Ex. PW1/C in response to a notice by the Assistant Vigilance, Officer Delhi Development Authority, did not...
Shubh Chandra JaIn Vs. State
Court: Delhi
Decided on: Jul-13-1983
Reported in: 24(1983)DLT259
H.L. Anand, J.(1) Shubh Chandra Jain, an Advocate, challenges his prosecution under the Punjab Excise Act, arising out of F.I.R. No. 344, April 4, 1982, on allegations that, following disclosure made by one John Richard, a British national, who was staying in the guest house, being . run by the petitioner, 150 grams of charas was recovered from the pocket of the petitioner when the Police party went to the guest house to search the room in which John Richard was staying. The allegation that charas was found from the person of the petitioner was characterised by him as being false and attributed to the Police Officer concerned on account of alleged improper motivation. The petitioner made a complaint as early as April 15, 1982 that he had been falsely implicated. Certain other allegations were also made against the Police Officer concerned, of harassment, undue delay in release on bail, as also of disregard of the physical disability from which the petitioner suffered and of his heart c...
Latoori Lal Vs. the State
Court: Delhi
Decided on: Jul-13-1983
Reported in: 24(1983)DLT241
R.N. Aggarwal, J.(1) The appellants Latoori Lal and his son Raju along with Ram Avtar (since acquitted) were tried for the offence under Section 302 read with Section 34 of the Indian Penal Code. The charge against them was that on 26th February 1979 at about 9.30. p.m. at the Kachha Rasta Sanjay Park they had in furtherance of their common intention intentionally caused the death of Kishan Lal. The first two accused were found guilty of the offence charged with and each one of them was sentenced to rigorous imprisonment for life. The third accused, as already stated, was acquitted. (2) On 26th February 1979 at 9.55 p.m. Public Witness .5 Jhangi Ram, a resident of a Jhuggi near Sanjay Park reported at the police post Jahangirpuri that he resided in a Jhuggi at Sanjay Park and that at about 9.30 p.m. he heard noise of the people and came out of the Jhuggi and that near the Pushta he saw a young man lying dead in the kachha road. Sub-Inspector Rajinder Parshad ent the report Ex. PW.2/A w...
S.C. Mehta Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-13-1983
Reported in: 1984CriLJ1261; 1984(2)Crimes5; 26(1984)DLT1; 1984(6)DRJ8; (1984)IILLJ354Del; 1983RLR765; 1984(2)SLJ336(Delhi)
A.B. Rohtagi, J. (1) This case concerns the Food Corporation of India (the Corporation). The Corporation was established by the Food Corporation Act 1964 (the Act). Section 45 of the Act empowers the Corporation to frame regulations. In exercise of this delegated power the Corporation framed the Staff Regulations in 1971.(2) These corporate bodies exercise functions of a legislative nature delegated to them by legislative bodies. In essence they are subordinate legislative bodies, but in truth, they are what Lord Maugham described in Rowell v. Pratf (1938) A.C. 101 as domestic bodies which the legislature has thought fit in public, interest to entrust with important statutory powers. The Food Corporation of India (Staff) Regulations 1971 have, thereforee, the force of a statute (See Kailash Nath v. State of U.P., : AIR1957SC790 .(3) S.C. Mehta. petitioner in this case, joined the service of the Government of India, Ministry of Food, as an Assistant analyser in 1952. In 1965, after the ...
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