Delhi Court September 1983 Judgments
Home Cases Delhi 1983 Page 5 of about 72 results (0.021 seconds)Commissioner of Income-tax, Delhi-i Vs. Bawa Singh Chauhan
Court: Delhi
Reported in: [1984]150ITR8(Delhi)
Chadha, J.1. This reference under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), raises the following question for the opinion of the court : 'Whether, on the facts and in the circumstances of the cases the Tribunal was right in holding that the perquisite of rent-free accommodation, provided to the assessed by the employer was not includible in his total income under the head 'Salary' for the reason that the assessed did not make use of the same during the previous year ?' 2. The assessed is an individual deriving income from a steel re-rolling mill at Kamptee. The assessment year to which the question relates is the year 1964-65 relevant to the previous year ended on March 31, 1964. Besides deriving income from property, the assessed is also a managing director of a company known as M/s. Bawa Iron & Steel Works Ltd., (hereafter referred to as 'the company'), which had its registered office at Sonepat. The assessed received a remuneration of Rs. 9,750 from the...
Tag this Judgment!Municipal Corporation of Delhi Vs. Bishan Sarup and ors.
Court: Delhi
Reported in: 1983(2)Crimes967; 1984(6)DRJ44; 1984RLR75
R.N. Aggarwal, J.(1) This is an appeal by the Municipal Corporation of Delhi against the judgment of the Additional Sessions Judge Shri B.B. Gupta dated 9th March, 1976 whereby the learned Judge acquitted the respondents of the charge under Section 7 read with Section 16 of the Prevention of Food Adulteration Act.(2) On 7th February, 1974 the Food Inspector R.S.D. Sharma (Public Witness . 1) visited the business premises of the firm M/s. Richhomal Bishan Sarup of which Bishan Sarup is one of the partners. The Food Inspector took two samples of Ghee : One from a sealed tin and the other from a tin containing about 1.5 K.G. of ghee. The first sample conformed to the prescribed standard. The second sample on analysis by the Public Analyst was found to be adulterated due to 0. 12 excess in the moisture percent.(3) On receipt of the report of the Public Analyst the Municipal Prosecutor filed a complaint under Section 7 read with Section 16 of the Prevention of Food Adulteration Act against ...
Tag this Judgment!Hico Products Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1983)LC(1979)DTri(Delhi)
1. This is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 35 P of the Central Excises and Salt Act, 1944, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal.2. The issue in this case is whether the goods manufactured by the appellants, and marketed under the name "Hicar-Ion" are assessable to duty under Item 65 of the Central Excise Tariff, as held by the Department, or under Item 68 ibid, as claimed by the appellants.3. The matter came up before our predecessor Bench on 5-4-83. In its interlocutory order No. 20/83 of that date, the Bench rejected an application dated 15-2-83 from the appellants for permission to raise additional grounds under Rule 10 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. By the same order the Bench directed Shri K.D. Tayal, SDR, to ascertain how the Department was assessing similar products manufactured...
Tag this Judgment!Universal Glass Ltd. Vs. Meerut Bottlers P. Ltd. and Others
Court: Delhi
Reported in: [1985]58CompCas68(Delhi)
Khanna J.1. By this petition moved under ss. 433, 434 and 439 of the Companies Act, the Universal Glass Ltd., seeks the winding up of the respondent company, namely, the Meerut Bottlers Pvt. Ltd. 2. The respondent company was incorporated in January, 1971, with the main object of carrying on business as brewers, distillers, manufacturers of aerated waters, etc. In the course of the same, the respondent obtained manufacturing and distribution rights from Parles, Bombay, for part of the territory of Uttar Pradesh. For the bottling of the aerated waters which were to be so marketed, the respondent required various quantities and qualities of glass bottles, and since the petitioner happened to be a concern manufacturing such bottles, orders for supplies were placed with it. Glass bottles were accordingly supplied by the petitioner from time to time, and a number of payments received from the respondents. 3. The petitioner's case is that a sum of Rs. 1,70,947.16 has been still due from the ...
Tag this Judgment!Young India Mining and Transport Co. Vs. Commissioner of Income-tax, N ...
Court: Delhi
Reported in: [1984]149ITR227(Delhi)
Chadha, J. 1. A common question of law has been formulated in these three references under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), for the opinion of the court. The question is : 'Whether, on the facts and in the circumstances of the case found by the Tribunal, there was material to come to the conclusion that the partnership constituted by the partnership deed dated October 1, 1958, was not genuine ?' 2. The assessed is M/s. Young India Mining and Transport Co., Kashmere Gate, Delhi. The assessment years are 1960-61, 1961-62 and 1962-63. There was firm styled C. Didwania and Co. consisting of Shri C. Didwania and his sons, Shri D. R. Didwania and Shri G. L. Didwania. This partnership was entitled to exploit certain iron mines known as Tonda Iron Mines. That firm entrusted the work of extraction of iron ore from these mines to M/s. G. Didwania, a proprietary concern of Shri G. L. Didwania, under the terms of a letter dated June 1, 1957. On October 1, 185...
Tag this Judgment!Municipal Corporation of Delhi Vs. Modern Flour Mills and General Indu ...
Court: Delhi
Reported in: 24(1983)DLT338
R.N. Aggarwal, J.(1) On 30th June 1973 two samples of Besan were taken from the premises of M/s. Modern Flour Mills and General Industries by Sarvshri O. P. Gupta and Balwant Singh, Food Inspectors, The samples on an examination by the Public Analyst were found to be adulterated. The sample taken by Shri O. P. Gupta, Food Inspector, was found to be adulterated with 20% of Kesri Dal and the sample taken by Balwant Singh, Food Inspector, was found to be adulterated with 10% of Kesri Dal. (2) On the receipt of the reports of the Public Analyst a complaint under Section 7 read with Section 16 of the Prevention of Food Adulteration Act was filed against M/s. Modern Flour and General Industries and its partners, namely, Sarvshri Dhanpat Rai Gupta, Vinod Kumar Gupta, Surinder Kumar Gupta and Ashok Kumar. It was also discovered that M/s. Modern Floor Mills and General Industries did not possess a license for the manufacture and sale of Besan and a complaint was also filed for manufacturing and...
Tag this Judgment!Young India Mining and Transport Co. Vs. Commissioner of Income-tax, N ...
Court: Delhi
Reported in: [1984]149ITR226(Delhi)
CHADHA J. - A common question of law has been formulated in these three references under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), for the opinion of the court. The question is :'Whether, on the facts and in the circumstances of the case found by the Tribunal, there was material to come to the conclusion that the partnership constituted by the partnership deed dated October 1, 1958, was not genuine ?'The assessed is M/s. Young India Mining and Transport Co., Kashmere Gate, Delhi. The assessment years are 1960-61, 1961-62 and 1962-63. There was firm styled C. Didwania and Co. consisting of Shri C. Didwania and his sons, Shri D. R. Didwania and Shri G. L. Didwania. This partnership was entitled to exploit certain iron mines known as Tonda Iron Mines. That firm entrusted the work of extraction of iron ore from these mines to M/s. G. Didwania, a properitary concern of Shri G. L. Didwania, under the terms of a letter dated June 1, 1957. On October 1, 1858, a de...
Tag this Judgment!Kaushalya Singha Vs. A.K. Singha and anr.
Court: Delhi
Reported in: 24(1983)DLT313
S.B. Wad, J.(1) -THE only question raised in this appeal is whether the pendente lite maintenance should be granted from the date of the application for that purpose or from the date of the order of the Trial Court. The appellant contends that she is entitled to alimony from the date of the presentation of the application. (2) The appellant-wife filed a petition for judicial separation against the respondent under Section 22, read with Section 23 of the Indian Divorce Act, 1869. On 27th/30th April, 1981 she moved an application for pendente lite maintenance. The learned Trial Judge found that the husband's income was at least Rs. 1572.00 per month and the wife had no income of her own. The learned Judge, thereforee, allowed the maintenance @ Rs. 314.00 from the date of the order. The order was passed on 29-5-1982. (3) The application for pendente lite maintenance was made under Section 36 of the Indian Divorce Act. The said section reads as under : '36.Alimony pendente lite.-In any sui...
Tag this Judgment!Avinash Chand Sharma Vs. Tarun Bala Sharma
Court: Delhi
Reported in: 1983(5)DRJ296
A.B. Rohatgi, J.(1) The parties have entered into a compromise. They have presented a written application setting-forth the terms of compromise.(2) Mr. Basaria. counsel for the wife, says that the appeal of the husband may be allowed a decree for divorce may be passed. For the proposition that decree for divorce can be passed in these circumstances he has brought to my attention a judgment of the Punjab High Court in Daveder Singh v. LavleenKaur 1982 AIHLR 135.(3) In view of the compromise and the pronouncements referred to in the said decision of the Punjab High Court, I allow the appeal and grant a decree of divorce on the basis of the compromise deed Ex. A-1 which shall form part of the decree. The parties will be bound by the terms of the compromise.(4) A sum of Rs. 29,000.00 has been paid by the husband to the wife. Both of them are present in court. The husband has also handed over the ornaments to the wife in the presence of the court Other goods also will be delivered by the hu...
Tag this Judgment!May and Baker (India) Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1983)LC2026DTri(Delhi)
1. The appellants imported 24,500 copies of printed matter titled "NEWS BULLETIN". It contained highlights of the Second International Metronidazole Conference Anaerobic Infection held between April 25-27, 1979. It was assessed to Customs duty under heading 49.08/11 of the Customs Tariff Act, 1975. The appellants sought re-assessment at lower rates under heading 49.02. Their claim has been rejected by the lower authorities on the ground that the printed matter imported was in the nature of advertising material. In order to appreciate the arguments of the two sides, we reproduce below the text of both the headings : "49.02-Newspapers, journals and periodicals, whether or not illustrated. 49.08/11 --Transfers (De calcomanias); picture post cards, Christmas and other picture greeting cards, calendars, printed pictures and photographs; other printed matter, including trade catalogues and advertising material." 2. During the hearing before us today, the appellants reiterated that the News ...
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