Delhi Court October 1984 Judgments
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Nav Bharat Link ChaIn Mfg. (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1984
Reported in: (1985)LC563Tri(Delhi)
1. The question, falling for determination in this appeal, filed before the Tribunal under Section 35B of the Central Excises and Salt Act, 1944, falls within a very short compass. The appellants, who are manufacturers of link chains, an excisable item under Tariff Entry 68 of the Central Excise Tariff (C.E.T. for short), effected clearances without payment of any excise duty during certain period, availing benefit of exemption notifications, being firstly, Notification No.89/79, dated 1-3-1979, replaced later by Notification No. 105/80 dated 19-6-1980. The period in dispute, so far as the present appeal is concerned, relates to clearances effected between 1-8-1980 to 30-3-1981, during which period the notification under operation, namely, No. 105/80 exempted goods falling under Tariff Item 68 if the total turnover of the manufacturers did not exceed Rs. 30 lakhs, and the total capital investment towards Plant and Machinery installed, did not exceed Rs. 10 lakhs.2. As a sequel to a vi...
income-tax Officer Vs. Atma Ram Trust
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-16-1984
Reported in: (1986)18ITD158(Delhi)
1. The revenue is aggrieved against the order of the Commissioner (Appeals) deleting the addition of Rs. 2.70 lakhs.2. The assessee is a charitable trust registered with the Commissioner and derives income from properties held under legal obligation. The relevant accounting year ended on 30-6-1977. The assessee filed original return showing income from donations of Rs. 2.70 lakhs, rental income Rs. 45,326, income from car parking, scooter and cycle stand of Rs. 23,403. Thus, the assessee-trust declared income of Rs. 3,51,446 which as per its income and expenditure account was transferred to 'trust fund disbursement account' which showed expenditure of Rs. 88,025 and transfer to 'Atma Ram Sanatan Dharam College fund account' of Rs. 2,63,421. In the latter account after the aforesaid transfer credit balance of Rs. 4,19,595 was carried forward in the assessee trust's balance sheet. In the said original return the assessee declared its method of accounting as mercantile. The ITO observed ...
Jamil Ahmad Vs. A.K. Kanth
Court: Delhi
Decided on: Oct-16-1984
Reported in: 1985CriLJ849; 1984(2)Crimes955; 27(1985)DLT45; ILR1985Delhi63
ORDER1. The petitioner Jamil Ahmad has brought this criminal writ petition under Art. 226 of the Constitution for the issuance of a writ of certiorari for quashing the notice dt. 28/4/1983 of externment issued by the respondent Shri A. K. Kanth, Deputy Commissioner of Police (Central Distt.) under S. 47(a)(c-1) and (c-3) of the Delhi Police Act, 1978 (hereinafter to be referred to as the Act) as also for quashing the proceedings pending against the petitioner before the respondent. 2. The following are the allegations appearing in the impugned notice :- 'Allegations :- This since 20/4/1983 you are engaged in commission of illegal acts and offences and that your activities or movements in the limits of the Union Territory of Delhi are causing or are calculated to cause alarm, danger or harm to the person or property. That it has been made to appear to me that you have been continuing your criminal activities and have engaged yourself in the commission of offences for which the followi...
Gupta Sanitary Stores Vs. Union of India and anr.
Court: Delhi
Decided on: Oct-15-1984
Reported in: AIR1985Delhi122; 1987(1)ARBLR296(Delhi); ILR1985Delhi169
Avadh Behari Rohatgi, J.(1) In this arbitration case the question referred to the Full Bench is one of jurisdiction. Two questions arise on the reference. One whether the Union of India 'carries on business' within the meaning of section 20 of the Code of Civil Procedure. Second whether the Delhi Courts have Jurisdiction to entertain an application under sections 14 and 17 of the Arbitration Act against the Union of India not on the ground that the cause of action arose here but solely on the ground that the Union of India has its central seat of power at New Delhi. (2) These are the facts. Gupta Sanitary Stores, petitioner, entered into a contract with the respondent Union of India, for 'improvement of water supply at Joshimath' in 1969-70. There was an arbitration clause in the contract. Disputes arose between the parties. They were referred to the sole arbitration of K. S. Sil, Commander Works Engineer, Bareilly Cantt. He made the award on 31-10-1979. Of the making of the award he g...
M.K. Kulshreshtha Vs. Union of India and ors.
Court: Delhi
Decided on: Oct-15-1984
Reported in: ILR1985Delhi209
Leila Seth, J. (1) This case appears to he a contest between the civilian and air-force officers of the Directorate of Technical Development and Production (Air) [to be referred to in brief as 'DTD P(Air)']. (2) The petitioner, Mr. M. K. Kulshreshtha, is a Principal Scientific Officer (to be referred to in brief as 'P.Sc.O.') with the DTD&P; (Air). He is a member of the defense Aeronautical Quality Assurance Service (to be referred to in brief as 'DAQAS'). He claims he is eligible to be promoted to the post of Deputy Chief Scientific Officer (to be referred to in brief as 'DCScO'). (3) In this writ petition he has made fourteen prayers. However. in essence they boil down to three, which again are overlapping. These are : (I)The. post in the grade of DCSc.Os be filled up only in accordance with the Daqas Rules, 1979. (II)The office memorandum dated 18th February, 1975 be quashed. (III)The post of air-force officers and/or their retention outside the ambit of the Daqas Rules be prohibite...
Brij Lal and anr. Vs. State (Delhi Admn.)
Court: Delhi
Decided on: Oct-15-1984
Reported in: 1984(2)Crimes987; 27(1985)DLT356; 1985(8)DRJ322
H.L. Anand, J.1. Brij Lal and Kanta Devi, a married couple, challenged in revision the order of the trial court directing that a charge be framed against them for an offence under Section 306 read with Section 34 Indian Penal Code, of abetment of suicide by Durga Devi, mother of Brij Lal. The Victim died of self-immolation and the petitioners we're sent up for trial, on the basis of two dying declarations, on the allegations that the petitioners Were guilty of 'abetting' suicide by 'ill-treatment', 'neglect', 'humiliation'' and even a suggestion that she should 'die by drowning in Yamuna'. It is an unusual case of mother-in-law having been allegedly driven to put an end to her life on account of maltreatment by the son and the daughter-in-law'. It is, in a sense, a case of 'reverse' maltreatment of a mother-in-law in which the son allegedly colluded or actively participated.2. Durga Devi was living with the couple. She was 64 years of age. On February 12, 1983, she committed suicide. T...
Upper Ganges Sugar Mills Ltd Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-1984
Reported in: (1987)(12)LC161Tri(Delhi)
1. This appeal was originally filed as Revision Application before the Central Government and has been transferred to this Tribunal for disposal as if it were an appeal filed before the Tribunal.2. The Revision Application was filed against the Order-in-Appeal No.314-C.E./80, dated 14-54980 by which the Appellate Collector of Central Excise, Delhi rejected the appeal against the Assistant Collector's Order No. 97-CC/77 dated 3-8-1977. The Assistant Collector, by his order, held that the Upper Ganges Sugar Mills had contravened Sections 7 and 8 of the Produce Cess Act, 1966 and imposed penalty of Rs. 250/- on the assessee. The Assistant Collector also demanded the oil cess due on 36,254 quintals of oil at the appropriate rate.3. The Bench invited both sides to present their arguments on the jurisdiction of this Tribunal to hear the appeal. Shri J. Bannerjee, learned counsel for M/s. Upper Ganges Sugar Mills, Chandausi submitted at some stage in the proceedings that the Tribunal was not...
Bombay Latex and Dispersions Pvt. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-1984
Reported in: (1985)LC420Tri(Delhi)
1. Certain questions relating to the construction and applicability of the Notification No. 120/75-C.E., dated 30-4-75, in the facts and circumstances of the case, arise for consideration in this Revision Application to the Government of India, transferred to and heard by the Tribunal, pursuant to Section 35P of the Central Excises and Salt Act, 1944 (the Act, for short).2. The aforesaid Notification (copy at page 3 of the paper book) exempts goods falling under Item No. 68 (of the First Schedule to the Act) cleared from the factory of manufacture, on sale, from duty leviable in excess of the duty calculated on the basis of the invoice price charged by the manufacturer, provided that (in so far material),- "(iv) the invoice price is not influenced by any commercial, financial or other relationship whether by contract or otherwise between the manufacturer or any person associated in business with the manufacturer and the buyer or any person associated in business with the buyer other t...
Vital and Vital Oil Pvt. Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-1984
Reported in: (1985)(5)LC1601Tri(Delhi)
1. The appellants, M/s. Vital and Vital Oil Pvt. Limited had obtained licence in Form L-4 for manufacture of Vegetable Non-essential oils, the licence specifying that it extends only to the manufacture of vegetable non-essential oils comprised in Tariff Item 12 of the Central Excise Tariff. By letter dated 12-5-1982 they had requested for addition of hardened rice bran oil, hardened castor oil and hardened linseed oil, to the licence already issued, stating that these items are vegetable non-essential oils for industrial consumption/use only and not for human consumption. The Superintendent of Central Excise wrote to them under letter dated 14-5-1982 that these three products would fall under Tariff Item 68 of the Central Excise Tariff. By letter dated 18-5-1982 the appellants claimed that the three products would be classifiable under Tariff Item 12 only and the reliance of the Superintendent upon the Notification No. 33/63-Central Excise, dated 1-3-1963 as amended was not proper. Th...
Municipal Corporation of Delhi Vs. S.K. JaIn and ors.
Court: Delhi
Decided on: Oct-12-1984
Reported in: 27(1985)DLT52
G.R. Luthra, J. (1) The present appeal of the Municipal Corporation of Delhi (hereinafter referred to as Municipal Corporation) is directed againsttb6 judgment dated 3/02/1977 of Shri J.D. Kapoor, Metropolitan Magistrate, Delhi acquitting all the respondents in respect of an offence punishable on that section 7 read with section 16 of the Prevention of Food AdulterationAct.(2) Satinder Kumar Jain, Smt. Phool Wati, Davinder Kumar and Rakesh Kumar (respondents 1 to 4) were partners. They, at the relevant time,were carrying on business of manufacture of 'besan' for sale under the name and Style of M/s. Raj Dhani Floor Mills at 6549, Kutub Road, Delhi.(3) 0N 29/03/1973 at about 12-30 p.m., R.P. Chauhan (PW3), a food inspector, went to the aforesaid premises No. 6549, Kutub Road, Delhi.At that time only Satinder Kumar Jain, respondent No. J, was present from whom the former purchased 'besan' weighing 450 grams. The said Food Inspector.. divided the 'besan' into three equal parts and put the...
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