Delhi Court February 1987 Judgments
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Shiv Mohan Sharma (Huf) Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-24-1987
Reported in: (1987)21ITD173(Delhi)
1. This appeal by the assessee is directed against the order of the AAC and relates to the assessment year 1972-73. From the order of the WTO it appears that the assessee is an HUP and it had filed return declaring a wealth of Rs. 6,79,044 on 31-3-1980. Subsequently a revised return was filed on 27-3-1981 declaring a net wealth of Rs. 5,89,440.The revised return was stated to be on the basis of valuation under Rule 1BB of the Wealth-tax Rules, 1957 ('the Rules'). It also appears from the order of the WTO that the assessment has been made under Section 16(3), read with Section 17, of the Wealth-tax Act, 1957 ('the Act'). It is on the basis of these facts that the assessee has raised a ground that the assessment made by the WTO was time barred as it could not have been made on 29-3-1985. This issue as such has not been taken up before the AAC though it was stated before him that the assessment was bad in law. The learned counsel, however, submitted that a point of law which goes to the ...
Chaman Lal Vs. the State
Court: Delhi
Decided on: Feb-24-1987
Reported in: 1987(2)Crimes25; 32(1987)DLT333
Malik Sharief-ud-Din, J. (1) The appellant was convicted and sentenced to undergo R.I. for five years and a fine of Rs. 100.00 under sections 392/34 IPC.In default of payment of fine he was sentenced to undergo further R.I. for one month. His accomplice, one Kailash appellant in Criminal Appeal No. 103of 1986 was also sentenced to undergo similar sentence under sections 392/34 IPC. He was, however, additionally convicted and sentenced to seven years'R.I. and to a fine of Rs. 200.00, in default of payment of fine to undergo furtherR.I. for two months under section 397 IPC.(2) Bawa Gurcharan Singh argued the case of the appellant, ChamanLal, while counsel for second appellant namely Kailash did not appear though the case was adjourned as part heard till today. In so far as the case of the appellant Kailash is concerned, Mr. R.P. Lao in the absence of the counsel for the appellant has very fairly taken me through the entire record.(3) The case of the prosecution is that on 16/01/1985 the ...
Dinesh Kumar Vs. Khazan Singh and ors.
Court: Delhi
Decided on: Feb-24-1987
Reported in: AIR1988Delhi273; 31(1987)DLT388
S.B. Wad, J.(1) This is an appeal filed by Dinesh Kumar. one of the sons of Smt. Kunti Devi the testatrix, challenging the letters of administration granted in favor of Khazan Singh by the District and Sessions Judge, Delhi, on 22.8.1975. Khazan Singh claiming to be the executor of the Will had applied for the probate. The learned District and Sessions Judge, however, found that the Will does not mention the name of Khazan Singh as the executor. The learned District and Sessions Judge, thereforee, did not grant the probate to him but since he was an universal legatee, issued letters of administration with the Will attached in favor of Khazan Singh. It may be noted that besides the appellant there are three other sons and two daughters born of testatrix Kunti Devi and Khazan Singh. Three children were minor at the time of the filing of the petition.The Will was made on 26.8.1965. Kunti Devi died on 7.5.1969 and the probate petition was moved by Khazan Singh on 19.2.1972. (2) The counsel...
A.K. Parmar Vs. Delhi Tourism Development Corporation and ors.
Court: Delhi
Decided on: Feb-24-1987
Reported in: ILR1987Delhi123; 1987LabIC2274
Kirpal, J. (1) The challenge in this writ petition under Article 226 of the Constitution of India is to the order whereby the petitioner's services were terminated. (2) Briefly stated the facts are that respondent No. I is a public sector undertaking which is registered under the provisions of the Companies Act. Pursuant to an advertisement in the paper the petitioner applied for the post of Projects Officer. By office memorandum dated 11th October, 1976 the petitioner was appointed as a Projects Officer in the pay- scale of Rs. 650-30-740-35-880-EB-40-960. It was stated in this office memorandum that pending finalisation of the service rules his appointment was purely temporary and his ser vices were liable to be terminated at any time without assigning any reason thereforee. (3) On 17th July, 1979 an office order was passed which is in the following terms :- 'CONSEQUENT upon the approval of the Board of Directors Shri Ashok Kumar Parmar, Projects Officer is hereby promoted as Manager...
Chanderwati and ors. Vs. Lakhmi Chand
Court: Delhi
Decided on: Feb-24-1987
Reported in: AIR1988Delhi13; 1987(13)DRJ248
S.S. Chadha, J. (1) This appeal under Clause X of the Letters Patent. against the judgment of Hon'ble Mr. Justice Yogeshwar Dayal has arisen on these facts and grounds.(2) Shri Manna Singh and Shri Lakhmi Chand became the tenants of the Custodian of Evacuee Property, Delhi some time in the year 1948-49 after they respectively occupied the evacuee houses built on plots now numbered as 11097 and 11096, Ward No. Xiv, Doriwalan, Delhi. House No. 11097 falls on the back of house No. 11096 and as it is closed by houses built on all other sides, an access to it lies only through Plot No. 11096. Shri Manna Singh and his family members etc., thereforee, since the occupation of house No. 11097 in 1948-49 had been using a passage through plot No. 11096. The aforesaid two houses were acquired by the Central Government. In an open auction held by the Managing Officer of the Ministry of Rehabilitation, New Delhi on June 4, 1960 Shri Manna Singh and Shri Lakhmi Chand jointly made the highest bid of R...
Satyawati Sethi and ors. Vs. Subhash Chand and ors.
Court: Delhi
Decided on: Feb-24-1987
Reported in: I(1987)ACC458
S.B. Wad, J.1. In an accident which took place on 16-11-74, three members of the family died, viz. Rakesh Sethi, aged about 21-1/2 years his brother Narender Kumar Sethi, aged about 34 years; and his wife Persanta Sethi, aged about 31 years. Three claim petitions were filed by the claimants.In the first case, i.e. of Rakesh Sethi, the claimants were the parents. In the second case, i.e. of Narender Kumar Sethi, the claimants are the parents as well as his three children--two sons and one daughter. In the third case, i.e. of Persanta Sethi, the claimants are three children, i.e. two sons and one daughter. The Tribunal had awarded a sum of Rs. 6,900/- in the case of the death of Rakesh Sethi; Rs. 79,020/- in the case of the death of Narender Kumar Sethi; and Rs. 1,29,870/- in the case of the death of Persanta Sethi. The Tribunal had held that M/s. New India Assurance Company was liable to pay the compensation. The Insurance Company had filed the appeals against the said awards in this Co...
Braithwaite and Company Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-23-1987
Reported in: (1987)(11)LC701Tri(Delhi)
1. These five appeals involve common issues of facts and law. They are, therefore, being disposed of by this combined order.2. The appellants manufacture "Electric Ovehead Travelling Cranes"., They are aggrieved because the Collector (Appeals) has held that charges on account of erection, installation and commissioning of these cranes at customer's site are inciudible in the assessable value of the cranes. Further, in two of these cases, state the appellants, even cost of transport (freight and transit insurance) has been added to the cost of erection work.3. We have heard both sides and have carefully considered the matter.The learned representative of the department stated very fairly that in view of the Supreme Court judgment in the case of Bombay Tyre International 1983 E.L.T. 1896 (S.C.), he would have no objection to the cost of transport after removal of the goods from the factory gate being excluded from the assessable value. We agree with him and allow such exclusion.4. Regar...
Tube Investment of India Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-23-1987
Reported in: (1989)(42)ELT484TriDel
1. By this appeal (Transferred Revision Application), the appellants challenged the order of the Collector of Central Excise, Madras dated 3-5-1982 classifying their products as falling under T.I. 28A.2. The Supdt. of Central Excise, Madras (Preventive) visited the appellants factory on 27-4-1981 and noticed various types of laminations falling under T.I. 28A. These laminations were manufactured by punching MS Sheets in a Godrej 100 TON automatic press. They were ultimately consumed in the factory for the manufacture of Cycle Dynamos. Officers noted 1360 kgs. of electrical laminations. It was noticed that the clearances of excisable goods falling under T.I. 68 was Rs. 1,37,68,679.28 during 1979-80, Rs. 42,39,460.89 during 1980-81.The value of dynamo sets cleared from 19-6-1980 to 31-3-1981 was Rs. 1,41,45,575.04 and the value of the excisable goods cleared during the year was exclusive of the value of clearances of cycle dynamos. It was found that the appellants had exceeded the limit...
inspecting Assistant Vs. Teletube Electronics (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-23-1987
Reported in: (1987)21ITD228(Delhi)
1. These cross-appeals by the revenue and the assessee are directed against the order of the Commissioner (Appeals)-XI, New Delhi dated 15-11-1985 relating to the assessment year 1981-82.2. We have heard the parties and we proceed to determine the grounds taken up in appeal by the respective parties as under. The solitary ground in the appeal of the revenue relates to the deletion of the addition of Rs. 20,771 made under the first proviso to Section 36(1)(ii) of the Income-tax Act, 1961 ('the Act') on account of production incentive paid to employees. On 17-7-1978, the assessee formulated, what has been christened as 'Production Incentive Scheme'.The assessee's previous year is the financial year and the books of account are maintained on mercantile system of accounting. The assessee-company under this scheme paid Rs. 20,771 to the factory workers on the basis of the production targets achieved by them. During the assessment proceedings, the IAC (Assessment) took it to be production i...
Municipal Corporation of Delhi Vs. Dharam Bhushan JaIn and ors.
Court: Delhi
Decided on: Feb-23-1987
Reported in: 31(1987)DLT392; 1987RLR218
B.N. Kirpal, J. (1) In this writ petition the challenge is to the order dated 1st June 1985 whereby the Additional District Judge, Delhi had allowed the respondents' appeal and had fixed rateable value of the property in question in respect of the assessment year 1984-85. (2) It is alleged in the petition that property No. 1, Darya Ganj, New Delhi was purchased by late Lala Raj Kishan Jain vide sale-deed dated 25th March 1946. Out of the said property late Raj Kishan Jain gifted about 300 Sq. yards of land and building vide gift-deed dated 31st March 1965 in favor of respondent no. 1. The value of the property which was gifted was shown as Rs. 25,000.00 . (3) Respondent No. 1 is stated to have made additions, alterations and repairs to the property which was gifted to him. Portion of the property was let out to various parties from time to time. It appears that sometime in March 1976 notice was issued by the petitioner under Section 126 of the Municipal Corporation Act (hereinafter ref...
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