Delhi Court May 1984 Judgments
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S. Gurumukh Singh Chawla Vs. Union of India
Court: Delhi
Decided on: May-28-1984
Reported in: ILR1984Delhi670
Avadh Behari Rohatgi, J. (1) These are eight land acquisition appeals. Four are by the owners: Four are by the acquiring authority, the Union, of India. This judgment will govern them all.(2) These appeals were heard in the first instance by YogeshwarDayal, J. Before him the question arose whether a post notification sale can be taken into consideration in determining the market value of the land on the date of the notification under Section 4 of the Land Acquisition Act, 1894 (the Act).Two rulings were cited before him. One was a decision of the division bench of this Court (Jagjit Singh and Safeer, JJ) in Ms.Modi Sugar Mills Ltd. v. Union of India, (1). The other was a decision of one of us (Avadh Behari.J.) in *Delhi Simla Catholic Archdiocese v. Union of India (RFA363 of 1968 decided on 24-4-79) (2). The learned judge found that these two decisions were conflicting. He, thereforee, referred the matter to a larger bench by his order dated 1/12/1980.(3) In order to appreciate the que...
Shri Khedut Sahakari Khand Udyog Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-26-1984
Reported in: (1984)(18)ELT42TriDel
1. This is a revision application (hereinafter called "appeal" filed before the Central Government which under Section 35P 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. Appearing before us for appellants, Shri Koruthu explained that they had applied for refund of the amount due to them as rebate on excess production of sugar during the sugar year 1974-75. In his order dated 28-9-76 the Assistant Collector observed that the appellants had not maintained separate accounts for the excess production of sugar and the clearances thereof as required under Trade Notice No. 14/76 dated 21-1-1976 of the Collector of Central Excise, Baroda. He therefore directed that the entire excess production should be granted rebate as if it had all been cleared as levy sugar. In other words, the Sower rates of rebate admissible in respect of levy sugar, corresponding to the lower rate of duty payable ...
Indian Textile Paper Tube Company Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-25-1984
Reported in: (1984)(18)ELT35TriDel
1. M/s. Indian Textile Paper Tube Company Limited, (hereinafter called the appellants) have been manufacturing and clearing among other things Vim Containers and Defence Containers. These articles were classified under Tariff Item No. 68 C.E.T. and duty at the rate of 8% ad valorem was being paid on these articles prior to 28-2-1982.2. The amendment of the tariff description to Item 17 (by the Finance Bill, 1982) introduced a new sub-item (4) to cover containers, for packing, whether or not printed and whether in assembled or unassembled condition. The appellants thereafter submitted a classification list showing these items as falling under Item 17(4) C.E.T. and not liable to payment of duty being exempt in terms of Notification No. 66/82 dated 1-3-1982 as these containers were not printed boxes or printed cartons. The Central Excise Officers approved the classification list and allowed the clearances of the goods without payment of duty.However, after the issue of the Trade Notice N...
Commissioner of Income-tax Vs. Shri Mahinder Singh
Court: Delhi
Decided on: May-25-1984
Reported in: [1985]156ITR882(Delhi)
D.K. Kapur, J.1. The Income-tax Officer passed an assessment order for the assessment year 1970-71 in respect of the present assessed on January 30, 1973. The return had been filed on January 19, 1971, showing an income of Rs. 9,962. In that order, no interest was charged under section 217 of the Income-tax Act, 1961. The income of the assessed was from Shankar Housing Corporation and M/s. Mahavir Singh & Co. and the assessment was for Rs. 1,78,693 against the returned income of Rs. 9,962. 2. By order dated December 11, 1974, an order was passed under sections 154 and 155 of the Act imposing a demand of Rs. 22,080 under section 217 of the Act. It may be noted that under section 217, interest is imposable when no estimate has been made. The power to waive the interest is set out in rule 40 of the Income-tax Rules, 1962. The Income-tax Officer may reduce or waive the interest. A noteworthy feature of this case was that the income was entirely from two firms and the declared income was on...
Commissioner of Income-tax, Delhi-iii Vs. Bhagwan Dass Rameshwar Dayal
Court: Delhi
Decided on: May-25-1984
Reported in: (1984)42CTR(Del)200; [1984]149ITR387(Delhi)
Kapur J.1. The question which has been referred to us for assessment year 1969-70 is as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 25,000 was not a speculation loss ?' 2. The assessed is a registered firm dealing in edible oils. In the accounting year ending on March 31, 1969, the assessed had sales amounting to Rs. 84,90,390, and one of its main customers was M/S. Ganesh Flour Mills Co. Ltd., to whom a substantial portion of its goods was sold. There was a contract for supplying 50 M. Ts. of cotton seed oil dated July 30, 1968, out of which 2.9992 tons remained undelivered on August 30, 1968. There was yet another contract to sell 25 M. Ts. of oil, out of which 11.17 tonnes remained undelivered on that date. There was yet another contract for the supply of 75 M.Ts. of which 36.381 tonnes remained undelivered. Finally, there was a contract for supply for supply of 100 M. Ts. Which was also unfulfilled. On...
Bank of Maharashtra Vs. Om Prakash Malwaliya
Court: Delhi
Decided on: May-25-1984
Reported in: (1985)ILLJ185Del
1. This revision petition is directed against order dated 10th April, 1981, of a subordinate judge holding that the civil Court has jurisdiction to try the suit and also that the same is not liable to be dismissed as the declaration prayed for can be granted even in the absence of any prayer for a consequential relief. 2. The facts giving rise to the present revision petition succinctly are that the respondent (plaintiff) was employed as a Daftri with the petitioner, viz., Bank of Maharashtra. He was prosecuted for an offence under Ss. 110/112/117 of the Bombay Police Act as extended to the Union Territory of Delhi and he was convicted of the same on 30th June, 1977, on his plea of guilty. A fine of Rs. 20 was imposed on him and in default of payment of fine he was sentenced to simple imprisonment for three days by the Court of a Metropolitan Magistrate, New Delhi. He filed a revision petition against his conviction and sentence which was partly allowed by Shri D. R. Khanna, Additional...
Sangam Electronics Vs. Hyderabad Allwyn Metal Works Ltd.
Court: Delhi
Decided on: May-25-1984
Reported in: AIR1984Delhi384; 1984(7)DRJ157
Dalip K. Kapur, J.(1) There are two appeals before the Court. R.F.A. (OS.) 28/82 and Fao (OS) 88/82. The Regular First Appeal was filed within the period of limitation and was directed against the exparte judgment recorded by the learned Single Judge on 5th March 1982 decreeing the suit for Rs. 1,41,665.77 with interest, cost etc. (2) After this the defendant-appellant filed an application under Order 9 Rule 13 and Section 151 of the Code of Civil Procedure for setting aside the exparte decree on 5th March 1982 itself. It was supported by the affidavit of the learned counsel for the defendant Mr, H.S. Dhir. In that application it was claimed that the counsel for the appellant/defendant could not appear because he was appearing before a Division Bench where arguments concluded at 12.10 p. m. and when he reached the Court of the learned Single Judge he found that the suit had already been decreed exparte. This application was dismissed by an order dated 16th April 1982 In the order it wa...
Mohan Lal Vs. Udha Ram
Court: Delhi
Decided on: May-25-1984
Reported in: 26(1984)DLT291
T.D. Jain, J. (1) This appeal is directed against order dated 8th September 1983 of Commercial Sub-Judge, Delhi, whereby he dismissed the application of the appellant-Shri Mohan Lal under Order Ix Rule 13, Code of Civil Procedure (for short the Code) for setting aside an ex-parte decree which had been earlier passed against Shri Bul Chand, deceased father of the appellant, on 24th July 1974. (2) The facts giving rise to this appeal in brief are that the respondent Shri da Ram instituted a suit against Bul Chand, deceased, for specific performance of the contract and for recovery of Rs. 2,000.00 on 2nd March 1974. It was alleged that vide agreement to sell dated 26th June 1971 the deceased had agreed to sell house No. 11838, Streets 7 and 8 (Rehabilitation No. 91), Mata Rameshwari Nagar,Karol Bagh, New Delhi, for a total consideration of Rs. 21,000.00 . The plaintiff-respondent also made an application under Order Xxxix Rules I and 2 of the Code for an ad-interim injunction restraining ...
Panyam Cements and Mineral Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-24-1984
Reported in: (1984)(18)ELT31TriDel
1. The facts in this proceeding, transferred to the Tribunal and heard as an appeal, in terms of Section 35P of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act), were- (a) the Appellant filed a supplementary price-list effective from 27-9-1974, disclosing a price for wholesale dealers "of grey pyramid Brand Portland Cement of specific surface more than 3,500 cm2/g (Superfine cement)" in a sum of Rs. 240/- ex-works plus packing charges in a sum of Rs. 50/-per tonne and handling and forwarding charges in a sum of Rs. 13/- per tonne (not the subject matter of the instant proceeding); (b) on receipt of the said price-list, the appropriate officer had queried on 29-1-1975 if the aforesaid superfine cement was capable of being delivered without suffering discolouration or deterioration in quality without the protection of suitable packing; (c) in reply the Appellant had, on 1st February, 1975, categorically stated that "normally cement should not be despatched wit...
Bhaskar Stoneware Pipes P. Ltd. and Another Vs. Sushila Devi Bhasker a ...
Court: Delhi
Decided on: May-24-1984
Reported in: AIR1986Delhi216; [1986]60CompCas177(Delhi); 1987(11)ECC80
G.C. Jain1. This appeal is directed against the judgment of a learned single judge dated March 22, 1984. It was dismissed by us by a short order dated May 16, 1984. Now we proceed to give our reasons for that order. 2. Appellant No. 1, M/s. Bhaskar Stoneware Pipes Pvt.Ltd., is a private limited company registered under the Companies Act, 1956. Mr.Vashishta Bhaskar, appellant No. 2, holds 2,475 shares in this company. According to the respondents/plaintiffs, these shares were allotted to him during the period October 11, 1972, to March 20, 1974. 3. Section 13 of the Foreign Exchange Regulation Act, 1947 (hereinafter to be called 'the 1947 Act'), prohibits the transfer of a security (which admittedly included shares of a company) in favor of a person resident outside India without the permission of the Reserve Bank of India. This Act was repealed by section 81 of the Foreign Exchange Regulation Act, 1973 (hereinafter to be called as 'the 1973 Act'). Section 19 of this Act also prohibits ...
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