Delhi Court March 1989 Judgments

L.M.L. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(24)LC60Tri(Delhi)

1. In the Misc. Order No. M-32/89-D, dated 9-3-1989 this Tribunal has recorded that when this appeal came up for hearing for the first time on 30-8-1988, Shri Santhanam, General Manager (Legal) of M/s. L.M.L.Limited said that the matter was covered by the Tribunal's Order No.160-161/88-D, dated 17-2-1988 and he handed over a copy of the said order. Shri L.C. Chakraborty, learned DR wanted time to study further.The matter was, therefore, adjourned to the next date. When the matter came up again for hearing on 1-9-1988, Shri Chakraborty submitted that the matter was fully covered in favour of the appellants vide the order of the Tribunal cited by Shri Santhanam. Accordingly, the operative part of the order, which was to follow was orally pronounced by the Bench in the open court allowing the appeal. However, at the time of dictating the judgment, it appeared that prima facie the issue in the present appeal was different from the issue which was decided in the order of this Tribunal reli...

income-tax Officer Vs. Girivanvasi Pragati Mandal

Court: Income Tax Appellate Tribunal ITAT Delhi

1. The Revenue has come up in appeal against the cancellation of penalty imposed for late filing of the return of the trust by invoking the provisions of Section 271(1)(i).2. The brief facts of the case are that the return which was due on June 30, 1980, was filed on May 26, 1981, indicating therein that it is a provisional return subject to audit. A revised return was filed on November 23, 1982, showing a deficit of Rs. 32,480. The Income-tax Officer had concluded that the return that was filed on November 23, 1982, was the first return meaning thereby that the return was delayed by 29 months. In response to the explanation sought for delay, the assessee had submitted before the Income-tax Officer that it had sought for approval under Section 35CCA, which was received only on October 18, 1979, and, as per the order, it was allowed from October 18, 1979, up to March 31, 1982. This, therefore, required the assessee to prepare two separate accounts --one up to October 11, 1978, and the ...

Hira Lal Vs. Union of India and Others

Court: Delhi

Reported in: 1970LabIC593A

P.K. Bahri, J.1. This petition has been brought under article 226 of the constitution of India read with section 482 of the code Criminal procedure, seeking quashment of the detention order dated january 19, 1988, passed by respondent No. 2 under section 3(1) of the conservation of Foreign Exchange and prevention of Smuggling Activities Act, 1974, and declaration dated February 4, 1988, issued under section 9(1) of the conservation of Foreign Exchange and prevention of Smuggling Activities Act, 1974. 2. On October 15, 1987, the petitioner was arrested along with another code ten and recovery of contraband gold biscuits of foreign origin weighing 25,663 Kgs. valued at Rs. 79 lakhs was effected from a Maruti car at the instance of the petitioner and the said contraband gold was seized. Detention orders have been made against Shri Sat Pal Bhandari, Ravinder Kumar Bhandari, Puran Singh and the present petitioner. 3. One of the grounds pleaded in challenging the impugned orders is that the ...

Commissioner of Income-tax Vs. Ammonia Supply Corporation (P.) Ltd.

Court: Delhi

Reported in: [1990]181ITR107(Delhi)

B.N. Kirpal, J.1. The petitioner seeks a direction to the Tribunal to state the case and refer the following questions of law to this court : '(i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that there was business activity during the year and that, accordingly, the entire expenditure of Rs. 22,996 for the assessment year 1971-72 was allowable as business expenditure (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that interest/rent receipts during the year should be taxed as business receipts and that, thereforee, the entire expenditure of Rs. 22,996 for the assessment year 1971-72 was allowable as business expenditure (iii) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in allowing the entire expenditure of Rs. 22,996 for the assessment year 1971-72 in computing the taxable income of the assessed ?' 2. The essential questi...

Commissioner of Income-tax Vs. Divine Light Mission (No.2)

Court: Delhi

Reported in: [1990]183ITR56(Delhi)

B.N. Kirpal, J.1. In this petition under section 256(2) of the Income-tax Act, 1961, the petitioner seeks a reference of the following four questions of law to this court : '(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in holding that the donation of Rs. 3,50,416 directly credited to the land acquisition fund formed corpus of the assesses-trust? (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in holding that a sum of Rs. 33,846 spent on production and exhibition of a film was an application of income for charitable purposes as defined in the Income-tax Act? (iii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in holding that a sum of Rs. 69,790 spent for the construction of an overhead tank on land which belonged to the legal he...

Young Women's Christian Association of Delhi and others Vs. Mrs. Acham ...

Court: Delhi

Reported in: [1989(59)FLR212]; (1990)ILLJ290Del

1. The plaintiffs have filed this suit against Mrs. Achamma Mathew, defendant, for the grant of a permanent injunction against the defendant restraining her from continuing in office as the General Secretary of the Young Women's Christian Association plaintiff No. 1 and from interfering and obstructing plaintiff No. 1 and/or its administrator from carrying out the normal functions and duties of the Association and also from handling the finances of plaintiff No. 1 in any manner whatsoever. Along with the suit the plaintiff field this application being 1.A. No. 9437/88 for the grant of temporary injunction in the same terms pending the decision of the suit. On this application an ex parte temporary injunction was granted on 28th December, 1988 in favor of the plaintiffs against the defendant restraining her from the duties of the General Secretary of the plaintiff No. 1 society which were being discharged by one Mrs. Zenobia Mehra, the alleged General Secretary of plaintiff No. 1 appoin...

Peshawar Soap and Chemicals (P) Ltd. and ors. Vs. Anil Soap and Chemic ...

Court: Delhi

Reported in: 1989(2)ARBLR112(Delhi); 39(1989)DLT145

C.L. Chandbry, J.(1) Petitioner was awarded a contract for the supply of cast iron spigot and socket soil waste and vent pipes by D.D.A. (herein-after called the respondent). The case of the petitioner is that the terms and conditions on which supplies were contracted were revised by writing incorporated in the agreement executed on 14/05/1981 between the parties.Certain disputes arose between the parties out of the execution of thecontract.(2) The engineer member of D.D.A. by his order dated 14.12.1984appointed Shri Banarsi Dass, Superintending Engineer, Dda to decide the matter and make an award regarding the disputes between the parties.The Arbitrator entered upon the reference and after hearing the parties made his award on 16/05/1985. The award of the Arbitrator is reproduced for the sake of convenience and reference :-S. No. Claim` DisputeAward1.Claimants claim a sum of Arbitrator is to The claim is fullyRs. 21420.41 on account determine whether justified to the of sales tax @ 4%...

Collector of C. Ex. Vs. Ganesh Tobacco Co.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)(31)ECC68

1.This is an appeal filed by the Collector of Central Excise, Kanpur against the order of Collector of Central Excise (Appeals), New Delhi.Brief facts of the case are that the respondents manufacture branded chewing tobacco and filed a price list showing the gross price of this tobacco as packed (including the cost of all the packing material) and claimed the benefit of concessional assessment at the rate of 15% in terms of Notification No. 35/79 on the plea that the value of the branded chewing tobacco did not exceed Rs. 10 per kg. The said notification for convenience of reference is reproduced below - "In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules 1944, read with Sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Govt, hereby exempts chewing tobacco of the description specified in column (1) of the Table hereto annexed and falling under Sub-item 11(5) of Item N...

Indian Aluminium Cables Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(22)ECC71

1. M/s. Indian Aluminium Cables Ltd. have filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), New Delhi.2. Briefly the facts of the case are that the appellants had filed price lists Nos. 4/87-88, dated 26th February, 1988, No. 5/87-88, dated 15th March, 1988, No. 6/87-88, dated 15th March, 1988, No.1/88-89, dated 7th April, 1988 and 2/88-89 dated 2nd May, 1988. The Assistant Collector had approved the price lists provisionally and the Superintendent had intimated to the appellants vide letter dated 5th September, 1988. Being aggrieved from the aforesaid order the appellants had filed an appeal before the Collector of Central Excise (Appeals). The learned Collector of Central Excise (Appeals) had not entertained the appeal filed by the appellants on the ground that the price lists were yet to be finally approved and the assessments were provisional and as such the appeal was infructuous and had dismissed the same.3. Being aggrieved from ...

Gursharan Singh Vs. Smt. Gursharan Kaur

Court: Delhi

Reported in: 1990CriLJ2469; 1989(16)DRJ362

ORDER1. This petition has been brought under S. 482 of the Criminal Procedure Code seeking the quashment of the complaint dated July 12, 1984 pending in the Court of Shri Z. S. Solanki, Metropolitan Magistrate under Section 6 of the Dowry Prohibition Act 1961. 2. Gursharan Kaur, respondent had filed a complaint dated July 7, 1984 against the petitioner Gursharan Singh and also against Harbans Singh and his wife Darshan Kaur with the allegations that complainant was married to Gursharan Singh on July 7, 1981 and that all the accused at the time of the settlement of the marriage through one Ajit Singh, retired Sub-Inspector of Delhi Police had demanded dowry articles namely T.V., Fridge, Scooter or Rs. 20,000/- and 21 sarees/suits for the girl and two suits for the husband, one suit for father-in-law, two suits for mother-in-law, 51 utensils, table fan and number of other articles which are generally given in dowry. It is pleaded that complainant's father had expressed his inability to g...