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Delhi Court August 1985 Judgments

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Aug 23 1985 (HC)

Tejender Tewariari Vs. Subhash Lata Kumar

Court: Delhi

Reported in: AIR1986Delhi44; 28(1985)DLT441; 1985(9)DRJ277

J.D. Jain, J. (1) The facts giving rise to the above mentioned appeals which are closely inter-connected and are directed against order dated 23rd April, 1983 of the Rent Control Tribunal, Delhi, succinctly are that wayback on 23rd February, 1976, the respondent-Smt. Subhash Lata Kumar moved two separate applications purporting to be under Section 21 of the Delhi Rent Control Act (hereinafter referred to as 'the Act',) for permission to create two separate tenancies in favor of Shri Tejinder Tewari and Major R.C. Chhiba, the present appellants. In miscellaneous application No. 98/76, it was staled that the respondent-Maj. R.C. Chhiba had agreed to take on rent the ground floor of the rear portion of the property bearing No. N-57, Panchsheel Park, New Delhi, comprising drawing-cum-dining room with one bath room and a bed room besides other amenities on a monthly rent of Rs. 850.00 with effect from 25th February, 1976 for a period of two years for use as residence only on the terms and c...

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Aug 22 1985 (TRI)

Assam Saw Mills and Timber Co. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(5)LC2395Tri(Delhi)

1. The present appeal is directed against the order dated 30-5-1980 passed by the Appellate Collector of Central Excise, Calcutta. By the impugned order the learned Appellate Collector confirmed the order dated 24-9-19 79 passed by the Assistant Collector of Central Excise, Dibrugarh.2. Shri Mukherjee, the learned advocate for the appellants briefly narrated the facts of the case. He submitted that the appellants are engaged in the manufacture of plywood products. For this purpose they had put up i an electricity generating unit for industrial purposes.However, as a welfare measure, a portion of the electricity generated was supplied to their staff quarters and for other similar purposes such as street lighting. The appellants had tried very hard to get the facility of suitable meters to record separately electricity used captively in the factory and the electricity supplied to staff colony and for similar purposes. Unfortunately, this was not possible. The appellants had sought exemp...

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Aug 22 1985 (HC)

State Vs. Hazari Lal Khanna

Court: Delhi

Reported in: 28(1985)DLT453; 1985(9)DRJ255

G.R. Luthra, J.(1) The present petition under Section 482 Criminal Procedure Code . is directed against the judgment of Shri B.S. Chaudhary, Additional Sessions Judge, Delhi and Shri Balbir Singh, Metropolitan Magistrate, Delhi. The learned magistrate vide his judgment dated 1st August, 1983 discharged the respondent Shri Hazari Lal Khanna. The petitioner went in revision which was dismissed on 12th June, 1984 by the learned Additional Sessions Judge, Delhi. The contention of the petitioner is that it is a case of framing of charge against the petitioner and that the order of discharge is bad. (2) The respondent Hazari Lal Khanna was working as Vice Principal of N.C.Jindal Public School in the year 1982. All India Senior School Certificate Examination was going on in the month of March 1982. That examination is conducted by Central Board of Secondary Examination. As Vice Principal the respondent was in custody of sealed packets of question papers. The examination started on 5th March 1...

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Aug 22 1985 (HC)

Hiro Devi and ors. Vs. Prem Singh and ors.

Court: Delhi

Reported in: 1986(11)DRJ272

S.B. Wad, J. (1) These are two cross-appeals. F.A O. No. 50/74 is filed by Hiro Devi, widow of the deceased Mangat Ram, for herself and as next friend of three minor children. The appeal is for the enhancement of the compensation awarded by the Motor Accident Claims Tribunal on 18-9-73. She had claimed a sum of Rs 30,000.00 , but the Tribunal awarded only Rs. 5,100.00 towards compensation. Appeal Fao 208/73 is filed by Ganga Dass. who was the owner of the vehicle at the time of the accident.(2) The accident took place on G.T. Road, in front of the Factory of Raj Vaid Sheetal Prasad, Shahdara on 14-12-65. Deceased Mangat Ram was taking tea at a stall on the road-side. Truck No. Dlg 5999 was coming from Delhi-Shahdara side and was going towards Ghaziabad. It iuddenly turned to its right and after going on the kutcha road smashed the tea stall and ran over the deceased. The fact of the accident and the circumstances in which it took place are not contested by Ganga Dass in his appeal. It ...

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Aug 20 1985 (TRI)

Galada Continuous Castings Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(5)LC2549Tri(Delhi)

1. The question now surviving for consideration before us against order dated 16-6-81 passed by the Central Board of Excise and Customs is whether the Aluminium bars manufactured by the appellants by continuous casting and rolling process are aluminium in crude form and are eligible for exemption under Notification No. 43/75-CE dated 1-3-1975.2. The proceedings against the appellants are the outcome of visit dated 23-12-1977 by Superintendent, Central Excise, with Special checking squad to the appellants' factory. The officers observed that wire rod/bar not eligible for exemption under Notification No. 43/75, dated 1-3-1975 was being manufactured and cleared as crude aluminium bar without payment of duty as eligible for exemption under the said notification. The officers compared what the appellants were clearing as aluminium bars without payment of duty with wire rod manufactured by the appellants in the same factory and were of the view that a slight deviation in the roundness of th...

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Aug 20 1985 (TRI)

Giri Land and Finance Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1986)15ITD169(Delhi)

1. These are four appeals filed by the department and one appeal filed by the assessee. The assessment years involved are 1969-70, 1970-71, 1972-73 and 1974-75. For the assessment year 1972-73 there are cross-appeals.2. The assessee which is a registered firm, deals in the purchase and sale of land. In the department's appeals, the point involved is common. It relates to varying amounts of additions by way of interest.The facts in that regard are that the assessee received earnest moneys which remained with it till the sales were completed. In this way, according to the ITO, the assessee was having surplus funds with it on which interest would have been earned by it at the rate of 12 per cent.Since the assessee did not show the full amount of interest which would have been earned by it on such surplus funds, the ITO made additions, relying upon Section 28(iv) of the Income-tax Act, 1961 ('the Act').The position would be clear from the following table:Assessment year Surplus fund Inter...

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Aug 20 1985 (HC)

Jagdish Maur Vs. the State

Court: Delhi

Reported in: 1986(10)DRJ44

H.C. Goel, J.(1) This is an appeal by Jagdish Maur, appellant, against his conviction under Section 376 Indian Penal Code and sentence of 12 years' Ri and a fine of Rs. 1000.00 there under passed by the court of Shri S.M. Aggarwal, Additional Sessions Judge, Delhi, by his impugned judgment and order of sentence, both, dated October 27,1984. The prosecution case stated in brief is that the prosecutrix Kamini alias Kammo aged about 7 years is an inmate of Anath Ashram, Pataudi House, Daryaganj, Delhi. Accused, Jagdish Maur, was working as a Resident Tutor and used to teach boy students of the orphanage. The girl inmates of the orphanage used to live in the Girls' Ward and the boys used to live in a separate ward across the main gate of the Girls' Ward and had a separate entry. On the night between April 8/9, 1982 the appellant took the prosecutrix on the first floor by alluring her that he would give her burfi. The appellant committed rape on Kammo He then brought her back to the ground ...

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Aug 19 1985 (TRI)

Collector of Central Excise Vs. Warden and Co. (i) Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(85)ELT114TriDel

1. This is an appeal filed by the Collector of Central Excise, Thane, against Order No. M-2648-2649/TH-221-222/84 passed by the Collector of Central Excise (Appeals), Bombay. This order of the Collector (Appeals) has disposed of two appeals No. 101/83 and 102/83 by a common order.Since the facts in the two appeals disposed of by the Collector are identical and the issue involved is the same, we are also disposing of this matter by this common order.2. Shri A.S. Sunder Rajan, JDR appears on behalf of the appellants and Shri J.R. Gagrat, Advocate on behalf of the respondents.3. The appellants say that the respondents M/s. Warden & Co. (I) Pvt.Ltd., Thane are engaged in the manufacture of fibre drums. The cylinderical portion of the drums is made up of paper and its bottoms and tops are made up of plywood reinforced with mild steel rings and clamps. Prior to budget 1982 this product was classified under Tariff Item 68. However, consequent upon the amendment of tariff description of C...

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Aug 19 1985 (TRI)

Shashi Kant Gupta Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1985)14ITD270(Delhi)

1. These appeals are by the assessee pertaining to the assessment years 1975-76 to 1977-78.2. The assessee is one of the co-owners of the property at No. B-5, Jangpura Extension, New Delhi. In the assessment years 1973-74 and 1974-75, the Tribunal Delhi Bench 'B' while deciding IT Appeal Nos.1377 and 1378 (Delhi) of 1979 held that income from letting on hire of the building in question and of the air-conditioning plant were inseparable and as such the whole income was assessable as income from house property. In the years under consideration a similar matter came for decision before the Tribunal. The Bench felt that the decision taken by the earlier Bench requires reconsideration and as such the Hon'ble President on the request of the Bench constituted a Special Bench for deciding the following question : Whether, on the facts and in the circumstances of the case, the income from lease of the property has to be assessed as income from property under Section 22 and the income from prov...

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Aug 19 1985 (HC)

Yog Raj Vs. State

Court: Delhi

Reported in: 1985(9)DRJ297

Charanjit Talwar, J. (1) As common questions of law and fact arise in these three appeals, this judgment will cover all of them. (2) The appellants, namely. Yog Raj, appellant in Cr. A. 166, Davinder Singh @ Bittoo, appellant in Cr. A. 167 and Avtar Singh, appellant in Cr. A. 238, were found guilty by a common judgment dated 31st May, 1984, for offences under Sections 399 and 402 of the Indian Penal Code and Under Section 27/54/59 of the Indian Arms Act. By order dated 18th August, 1984, each of the appellants was sentenced to two years' rigorous imprisonment under Section 399 and 402 of the Indian Penal Code and also to undergo rigorous imprisonment for two years under Sections 27/54/59 of the Indian Arms Act. The sentence were, however, directed to run concurrently, Separate appeals of Yog Raj and Davinder Singh appellants were filed through counsel. Both these appellants were directed to be released on bail on furnishing bond in the sum of Rs. 5000.00 with one surety in the like amo...

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