Delhi Court August 1987 Judgments
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Rakesh Kumar Sehgal Vs. Nem Chand
Court: Delhi
Decided on: Aug-11-1987
Reported in: 33(1987)DLT34
N.N. Goswamy, J. 1. This revision petition by the tenant under Section 25B(8) of the Delhi Rent Control Act is directed against the eviction order dated 29.2.1984. 2. The respondent-landlord filed a petition under Section 14(1)(e) read with Section 25B of the Delhi Rent Control Act on the allegations that he was residing in a rented accommodation and he wanted to shift to his own house which is the house in question and his requirements were bona fide. He described the members of the family. He also alleged that he was owner of the premises and that the premises were let for residential purpose only. 3. The petition was contested by the tenant mainly on the ground that the premises were let for commercial purpose and the tenant neverresided in the premises and had also been carrying on the commercial activity in the premises. On perusal of the pleadings and the evidence on record, the learned Addl. Rent Controller came to the conclusion that the respondent was the owner-landlord of the...
Parameet Singh Sawney Vs. Dinesh Verma and anr.
Court: Delhi
Decided on: Aug-11-1987
Reported in: 1988(1)Crimes253; (1987)66CTR(Del)130; 33(1987)DLT161; [1988]169ITR5(Delhi)
Malik Sharief-ud-Din, J.(1) This judgment will dispose of seven more petitions Cr. M(M) No. 711/85, Cr. M(M) 1041/85 Cr. M(M)1043/85 all titled as Parmeet Singh Sawney v. Dinesh Verma, I.T.O. and others as also Cr. M(M) 1363/85, Cr. M(M) 1364/85, Cr. M(M)1365/85and-Cr. M(M) 1366/85 all titled as Paramjeet Kaur and others v. Dinesh Verma, Ito and others. (2) The petitions are in two sets : one set pertaining to the prosecution of the petitioners under section 276-B of Income-tax Act relating to the assessment year 1971-72 (Accounting year 1970-71). The other set of petitions is in respect of the prosecutions initiated against the petitioners under section 276(B) of the Income-tax Act for the assessment year 1974-76 (Accounting year 1973-74). The persons who are being prosecuted in the aforesaid prosecution are petitioners Harjeet Kaur, Smt. Veera Wali, Jaspal Singh, Inderjit Singh. Amrik Singh and Parmeet Singh. (3) The brief allegations on the basis of which prosecutions have been init...
Collector of C. Ex. Vs. Begalkot Udyog Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-10-1987
Reported in: (1989)(41)ELT647TriDel
1. This is an appeal filed by the Collector of Central Excise, Belgaum.Issue involved herein is whether the cost of gunny bags for packing cement is includible in determining the assessable value of cement for the purpose of charging duty of excise on for cement in terms of Section 4 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) or not.2. Learned JDR Shri Chakrabarti has fairly conceded in the beginning that this issue has been examined by a Bench of 5 members of the Tribunal in the case of As-sociated Cement Companies Ltd., Jabalpur and Ors. v. Collector of Central Excise, Indore and Ors. [1987 (27) ELT 746 (Tri.)] and the said judgment goes against the appellant-Collector. He has, however, stated that the said judgment of the Tribunal takes into account Cement Control Order passed by the competent authority under the Essential Commodities Act. For the purpose of determining the value in terms of the relevant provisions of the Act support of any other...
Reliable Finance Corporation Pvt. Ltd. Vs. Ajoy Pal Singh and ors.
Court: Delhi
Decided on: Aug-10-1987
Reported in: ILR1987Delhi267
C.L. Chaudhry, J. (1) This is an application under Order Rule 10(2), Order 6 Rule 17 and Section 151 of the Code of Civil Procedure read with Section 47 of the Arbitration Act for adding M/s. J. R. Traders & Financiers (applicant herein) as respondent No. 4 in the suit and allowing them to contest the suit. M/s. Reliable . Finance Corporation (P) Ltd. (petitioner herein) has filed the petition under Section 20 of the Arbitration Act being suit No. 529-A/83. The allegations made in this petition are that the petitioner is engaged in the trade of hire purchase of motor vehicles. On 20-4-1981, the petitioner being the owner of vehicle bearing registration No. Hro 5883 hired out the same to respondent No. l,Shr Ajay Pal Singh, on the terms and conditions incorporated in the agreement. Defendants 2 and 3 stood surety for the faithful performance of the hire-purchase agreement. It is further stated that the vehicle was originally purchased and registered in respondent No.1 brought the same t...
Chand Ram Vs. Lal Chand and anr.
Court: Delhi
Decided on: Aug-10-1987
Reported in: 1987(3)Crimes316; 33(1987)DLT193; 1988(14)DRJ181
Malik Sharief-ud-Din, J. (1) This Criminal Revision is directed against an order of Metropolitan Magistrate, Delhi dated 31st January, 1987 by which he has acquitted the respondents of charge under Section 325/34 Indian Penal Code . The case was sent to the court on a police report and the aggrieved petitioner had applied to the District Magistrate to file acquittal appeal which was declined. It is in these circumstances that the present Revision against this order of acquittal was filed by the aggrieved complainant. (2) Slating briefly the case of the petitioner is that on 6th of August 1982 at about 4.30 P.M. at village Bajitpur within the jurisdiction of police station Narela, the respondents in prosecution of their common intention voluntarily caused grievous injuries on the person of the petitioner namely Chand Ram by use of lathies. This incident took place when the petitioner on his return from his duty found the respondents grazing cattle in his field. On his objection the resp...
N. Balakrishnan Vs. M.N.C. Datta
Court: Delhi
Decided on: Aug-10-1987
Reported in: 33(1987)DLT14
N.N. Goswamy, J. (1) This revision petition by the tenant is directed against the ex-parte eviction order dated 17-7-1986 passed by the Addl. Rent Controller, Delhi. (2) The respondent-landlord had filed a petition for eviction under section 14(l)(e) read with section 25-B of the Delhi Rent Control Act. Notice of the petition under the prescribed form was issued to the petitioner-tenant. The Process Server reported that he had gone to the premises on 26-5-1986 along with the landlord. Someone came out and he stated that the petitioner-tenant was inside and he would have the signatures of the petitioner on the said summons. The person took the summons in side and brought it out with the signatures which were witnessed by the landlord himself. From the report, it is clear that the Process Server had not seen the petitioner and was not in a position to identify the petitioner. On the basis of that report, the service was treated as complete. In the absence of anybody putting in appearance...
P. Susheelan Vs. Commissioner and Secretary
Court: Delhi
Decided on: Aug-10-1987
Reported in: 1988CriLJ1249
ORDERM.K. Chawla, J.1. On 7th Oct. 1985, Shri Susheelan arrived at Trivandrum Airport from Abu Dhabi. At the Customs clearance counter, he declared four gold bangles and one gold chain total weighing 33 grams along with other items. The customs officials posted at the airport doubted the declaration and conducted the search of the baggage. During the course of the search of the washing machine, the Customs officials recovered 31 gold biscuits. From the personal search of the petitioner, three gold biscuits, 4 bangles and a chain were recovered from his socks. On completion of the investigation, a criminal complaint under Sections 132 and 133 of the Customs Act was filed by the Assistant Collector of Customs, Trivandrnm Airport before the Addl. Chief Judicial Magistrate, Arunakulam. Before that, the accused was released on bail pn 26-10-1986. The trial in the case is still proceeding and so far the complainant has produced, six P. Ws.2. It is the case of the petitioner that on 1-7-86, o...
Collector of Customs Vs. Indiana International
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-07-1987
Reported in: (1987)(14)ECC33
1. This is a Department's appeal transferred to the Tribunal arising out of a show cause notice -issued by the Government of India under Section 131(3) of the Customs Act, 1962.2. Issue arising in this appeal is whether the goods described as "Complete Power Chain Saw Model PM 700 with 2V Sprocket Nose Bar along with-370G IPL Owner's Manual, Spike Tool Kit, Wrench etc. and spares for the above" is to be assessed under Tariff Heading 8 or under Tariff Heading 84.49 of the CTA 1975. If it is assessable under the latter Tariff Heading 84.49, then it is the common case that countervailing duty is leviable on the goods under Tariff Item 51 of CET otherwise no countervailing is leviable on the aforesaid goods.3. Department has held that the goods are classifiable under Tariff Heading 84.49 which reads as follows :- "Tools for working in the hand, pneumatic or with self-contained non-electric motor." It has been argued by the SDR for the Department that a perusal of the catalogue produced by...
Commissioner of Income-tax Vs. D.M.K.S. Maintenance Trust
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Aug-07-1987
Reported in: (1987)22ITD126(Delhi)
1. The Commissioner of Income-tax, Delhi-VIII, New Delhi, has presented these two applications under Section 256(1) before the Tribunal, asking for reference of the following questions, said to be questions of law :-- 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the order of the AAC holding that valid Trust stood created and that direct assessment could be made in respect of the Trust itself in the status of AOP 2. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal is not perverse as it has been reached without taking into consideration the material alterations having been made in the original trust-deed 3. Whether, the Tribunal being the final fact finding authority should not have looked into the genuineness of the trust and the trust deed by examining the material alterations made in the original trust deed as confirmed by the Settlor himself 4. Whether, on the facts and in the circ...
M. Vadilal and Co. Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-06-1987
Reported in: (1987)(12)LC1054Tri(Delhi)
1. The issue in this appeal is whether the "Printed Sample Folders" of the appellants M/s. M. Vadilal & Co. (P) Ltd. were not liable to pay excise duty by virtue of Notification No. 55/75-C.E., dated 1.3.1975.In the show cause notice dated 31.5.1979 duty had been demanded for the period 1.3.1975 to 31.3.1978 with reference to the said printed sample folders as well as printing blocks. Shri V.G. Shade, Consultant for the appellants confirmed that the issue in the present appeal relates to the printed sample folders only. Under his order dated 30.6.1982 the Additional Collector of Central Excise, Baroda held that the subject goods were not products of printing industry and hence were not entitled to exemption from payment of duty under item 13 of the Schedule to Notification No. 55/75. It is the appeal preferred by the appellants against the said order, to the Central Board of Excise and Customs that, on transfer, is the present deemed appeal.2. We have heard Shri V.G. Bhade, Consul...
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