Delhi Court September 1984 Judgments
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Raj Rani Vs. State
Court: Delhi
Decided on: Sep-20-1984
Reported in: 26(1984)DLT478; 1985(8)DRJ57; 1984RLR669
H.L. Anand, J.(1) This revision petition, which assails the order of the learned Addl. Sessions Judge, in so far as he directed that a charge be framed against the petitioner for abetment of suicide by a young bride, Lata, was accepted by me on September 18, 1984, and the impugned order to the above extent was quashed for reasons to be recorded. Following are my reasons. (2) Rajinder Kumar, co-accused, and Lata, the victim, were married a little less than a year before the date on which she committed suicide. Rajinder Kumar and Raj Rani, who is a happily married woman of 41 years , of age, with 5 children, the petitioner herein, were sent up for trial on a charge of abetment of suicide by Lata, on the basis of 5 letters allegedly written by Lata to her brother's wife before the unfortunate incident. Raj Rani, the petitioner, is not a relation of Rajinder Kumar but was a neighbour of Rajinder Kumar's brother in Gandhi Nagar, Rajinder Kumar apparently used to stay with his brother in Gan...
Caterers Vs. Deputy Commissioner of Sales Tax
Court: Delhi
Decided on: Sep-19-1984
Reported in: [1986]61STC22(Delhi)
Kapur, J. We have heard this writ petition after issue of a show cause notice. The interim order was that as the sales tax had not been collected from the customers on the assumption that no sales tax was to be collected, we would stay the collection of the tax demand on the furnishing of security to the satisfaction of the Sales Tax Officer. That security has been furnished. This appeal is only concerned with the question of hearing of the appeal before the Deputy Commissioner of Sales Tax. Under section 43(5) of the Delhi Sales Tax Act, 1975, a stay of the collection can be ordered to some extent as other wise the appeal cannot be heard. The discretion with the appellate authority is either to insist on the entire sales tax amount being paid as a condition precedent to the hearing of the appeal, or to grant partial stay either on payment of part of the tax or furnishing security or on other terms as set out in the section. An unconditional stay is not visualised by section 43(5). In ...
Sablok Clinic Vs. the State of Delhi
Court: Delhi
Decided on: Sep-19-1984
Reported in: 27(1985)DLT171; 1984RLR661
D.R. Khanna, J. (1) A complaint at present stands filed by the Drug Inspector Delhi Administration, against Sablok Clinic and three of its doctors under Section 3/7(a) of the Drugs and Magic Remedies (Objectionable Advertisements) Act, 1954. It is mentioned therein that two advertisements were effected by the respondents on the front pages of the two issues of the Hindustan Times, dated 8-12-1982 and 15-12-1982, Which had a tendency to represent that the medicines prescribed by the clinic and its doctors could result in maintenance or improvement of the capacity of human beings for sexual pleasures. Such like advertisements, it has been contended are prohibited under Drugs and Magic Remedies (Objectionable advertisements) Act, 1954 and in the circumstances the respondents should be treated to have committed an offence under section 3/7(a) of the Act. (2) The present petition under section 482 Cr.P.C. has been moved by the Sablok Clinic through its partner .Dr. H.S. Sablok for quashing ...
Collector of Customs Vs. Western Trading Corporation
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-18-1984
Reported in: (1985)(19)ELT152TriDel
1. These proceedings were initially instituted before the Central Government by way of a Revision Application which, in terms of Section 131B of the Customs Act, 1962, have come to this Tribunal for being disposed of as if they were appeals filed before the Tribunal.2. The facts of the case, briefly stated, are that the appellants imported three consignments of microscopical stains in packings ranging from 5 grms. to 500 grms. The Customs authorities assessed the goods to basic customs duty leviable under heading No. 29.01/45(19) of the First Schedule to Customs Tariff Act, 1975. This heading reads as follows :- "Laboratory chemicals, organic and inorganic, as defined in Note 2 to this Chapter." "In addition to those specified in note 1 above, this chapter also covers all chemicals, organic and inorganic, whether or not chemically defined, imported in packings not exceeding 1/2 kilogram or 1/2 litre and which can be identified with reference to their purity, marking or other features ...
Dharam Prakash JaIn Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-17-1984
Reported in: (1985)11ITD268(Delhi)
1. These appeals relate to the assessment year 1978-79. Appeal No. 1197 is by the assessee and the other No. 1767 is by the department.2. The facts of the case in brief are that the assessee purchased two small savings prize, bonds of Bank of Madurai for Rs. 500 each on 8-1-1976. In respect of one of the deposits, the assessee received Rs. 50,000 as the third prize on 24-9-1977 and a certificate of the Bank of Madurai was filed before the ITO. There was no dispute regarding the receipt of prize money from the Bank of Madurai. But the only dispute in this case is regarding the status in which the prize money was received. The claim of the assessee is that as a matter of chance, he got commission of Rs. 540 from Usman & Brothers on 29-12-1975 and about Rs. 500 commission was received from M.T. & Sons. Also in the status of HUF, the assessee was being assessed for the last decade and so but the commission income was utilised by the assessee for the purchase of small savings prize...
Commissioner of Income-tax, Delhi-i Vs. Goodwill India Ltd.
Court: Delhi
Decided on: Sep-17-1984
Reported in: [1985]156ITR852(Delhi)
D.K. Kapur, J. 1. For the assessment year 1960-61, the question reproduced below has been referred to us. The question refers to the Income-tax Act, 1961, but there appears to be a a misprint for 1922. So, we have taken the question as referring to the Indian Income-tax Act, 1922. The question is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the sum of Rs. 3,30,915 included as finance charges for the purpose of assessment out of which dividend had already been declared in the past, could again be included as commercial profit for the purpose of section 23A of the Indian Income-tax Act, 1922 ?' 2. To understand the question, it is necessary to refer to the fact that an order was passed under section 23A of the Indian Income-tax Act, 1922, by the Income-tax Officer on the ground that 60 per cent. of the total income as assessed (distributable income) had not been distributed as dividend. The company being one in which the public w...
Commissioner of Income-tax, Delhi-ii Vs. A.R. Chadha and Co. (India) L ...
Court: Delhi
Decided on: Sep-17-1984
Reported in: [1985]156ITR815(Delhi)
D.K. Kapur J.1. The Department has sought a reference of the following question for the assessment years 1975-76 and 1976-77 : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the commission payment made to the directors of the assessed company was an allowable deduction under section 37 of the I.T. Act, 1961, despite the fact that the payment of commission was not approved by the Government of India, Company Law Board ?' 2. The Tribunal came to the conclusion on the facts that commission was paid to the directors for collecting empty ACC cement bags and selling the same. The total profit made by the company for the two assessment years resulting from this sale was Rs. 4,75,000. The Tribunal held that there was no doubt that the commission was paid by the assessed company to the directors for adequate services rendered by them in furthering the business of the company. It was held that the infringement of the provisions of th...
Delhi Motor Co. Vs. Sales Tax Officer (Xi), Enforcement Branch, Bombay ...
Court: Delhi
Decided on: Sep-17-1984
Reported in: [1986]61STC71(Delhi)
Charanjit Talwar, J.1. The petitioner, Delhi Motor Company, a registered partnership firm of Delhi, has challenged the jurisdiction of the Sales Tax Officer (Enforcement Branch), Greater Bombay, to pass the three impugned assessment orders. To appreciate the contentions it is relevant to notice certain facts. By letter dated 21st October, 1969, copy annexure B to the writ petition, the Sales Tax Officer at Bombay served a notice on the petitioner herein asking it to furnish on or before 12th November, 1969, with complete information of all its imports by land, air or sea and the disposal of such import made by it during the period from 1st April, 1959, to 31st March, 1961. The petitioner was asked to furnish the details as per the statements attached in forms A, B and C. As no reply was received to this letter a reminder was sent to the petitioner asking it to furnish the required statements on or before 2nd December, 1970, without fail. The petitioner was put on notice that if those s...
Bloomfeld Trading Company Vs. Union of India and Others
Court: Delhi
Decided on: Sep-17-1984
Reported in: 1986(9)ECC31; 1985(22)ELT398(Del)
Smt. Sunanda Bhandare, J.1. This letters Patent Appeal is directed against the judgment of the learned Single Judge whereby the writ petition filed by the appellant under Articles 226 and 227 of the Constitution of India was dismissed. 2. The appellant M/s. Bloomfeld Trading Company under a license issued on 10th October, 1968, by the Deputy Chief Controller of Imports and Exports, Kanpur were allowed to import parchment paper-wood free board-highly glazed and finished and glassing paper. An amendment was incorporated in the aforesaid import license at the request of the appellant on 6th January, 1969, and the following items were added : (a) Facial and Toilet tissue; (b) Napkin and Serveitte tissue; (c) Base Paper for Napkins; (d) Matrix Boards. The appellant placed an indent with M/s. F. Gardner Corbeet Limited for supply of Napkin and Serveitte tissue paper. The said firm confirmed the order placed upon them. Two different consignments were shipped; one of SS Minikoi and other on SS...
Young Builders Pvt. Ltd. Vs. Madhya Pradesh State Industrial Corporati ...
Court: Delhi
Decided on: Sep-17-1984
Reported in: ILR1985Delhi424; 1985RLR440
ORDER under Section 146(1) of the Criminal Procedure Code . 1.Whereas a police calendar has been received through Acp, Parliament Street, New Delhi, preliminary order under Section 145(1) of the Criminal Procedure Code . has been passed by me today regarding the dispute for the possession of show room bearing No. 10-A,Scindia House, Connaught Place, between tho two above named parties which may induce a scriou' apprehension of breach of peace. 2.Whereas after going through the police calendar, I find that this dispute between the two respondent parties is of a serious emergency nature and it can induce an apprehension of breach of peace at any moment. 3.Whereas from the police report it also appears that respondent party No. 1 has been disposed forcibly by respondent party No. 11 through an element of conspiracy and deceit. 4.And whereas keeping the view of real estate in the area where the disputed premises is located and also in view of the report of the S. H. O. Connaught Place and...
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