Delhi Court July 1989 Judgments
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Collector of Central Excise Vs. Bihar Alloy Steel Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-24-1989
Reported in: (1990)(31)LC194Tri(Delhi)
1. The Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi, had issued a review show cause notice to the respondents, M/s. Bihar Alloy Steel Limited. The said review show cause notice stands transferred to the Tribunal in terms of provisions of Section 35-P of the Central Excises and Salt Act, 1944 to be disposed of as an appeal. The respondents had cleared compressed oxygen gas. The gas was packed in the cylinders belonging to the customers. The Assistant Collector had held that the cost of cylinders was includible in the assessable value of the gas for the purposes of assessment of Central Excise duty and had confirmed the duty demand for Rs. 17,17,581.60 for the period 30th March, 1978 to 23rd March, 1979.2. Being aggrieved from the order passed by the Assistant Collector of Central Excise, Ranchi, the respondents had filed an appeal before the Appellate Collector of Central Excise, Calcutta. The learned Appellate Collector of Central Ex...
income-tax Officer Vs. Shri Chaman Prakash and Sons
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-24-1989
Reported in: (1989)31ITD105(Delhi)
1. This Special Betach has been constituted under Section 255(3) of the Income-tax Act, 1961 to consider the following reproduced question in all the three cases: - Whether the share of profit from the firm received by the assessee belongs to him in his individual capacity or it belongs to the HUF of which he is the karta? 2. To understand and adjudicate the question, related facts which are more or less common to all the cases must be stated and which are that the, three respondent-HUFs along with several other persons were partners in the firm M/s. Indian Handicrafts Emporium, Con. Place, New Delhi (hereinafter referred to as IHE) through their kartas, namely, S/'Shri Chaman Prakash, Satya Prakash and Om Prakash. In the cases of Chaman Prakash & Sons and Om Prakash & Sons, HUFs, partial partitions took place on 21st of March, 1973 and memoranda recorded on the same day. In the former case HUF constituted of Chaman Prakash. his wife Smt. Buiila Devi, two minor .sons, Master A...
The Oriental Fire and General Insurance Company Ltd. Vs. Laxmi Malhotr ...
Court: Delhi
Decided on: Jul-24-1989
Reported in: I(1990)ACC432; ILR1989Delhi54
Malik, J.(1) These two appeals arise out of an award dated 13th of August 1978 by which the Motor Accident Claims Tribunal, Delhi, has awarded compensation to the tune of Rs. 5000 for the death of Kumari Meenu, daughter of Shri Sat Pal Malhotra and Smt. Laxmi Malhotra, Rs. 3000 were allowed as condensation to Smt. Laxmi Malhotra and Rs. 500 to Shri Sat Pal Malhotra. (2) This followed an incident in which Kumari Meenu died while her parents Shri Sat Pal Malhotra and Smt. Laxmi Malhotra sustained injuries as a result of the accident caused by truck No. DLL-2124 which, at the relevant time, was being driven by Bhai Ram Singh and the ownership whereof had been transferred to Shri Attar Singh by the registered owner Shri Kali Ram. They were respondents No. 1, 2 and 4 respectively in the suits while the appellant was cited as respondent No. 3. Three suits were filed, one by Shri Sat Pal Malhotra and his wife Srpt. Laxmi Malhotra for compensation in respect of their deceased daughter and they...
Hukam Chand and ors. Vs. Shahzadi Begum and ors.
Court: Delhi
Decided on: Jul-24-1989
Reported in: II(1989)ACC376
Malik Sharief-Ud-Din, J.1. The appellants are aggrieved of an award dated 11th of December 1979 passed by the Motor Accident claims Tribunal Delhi, by which the respondents were granted a sum of Rs. 6000/-with costs and interest at the rate of 6% per annum from the date of the filing of the petition till the final realisation.2. This award was passed pursuant to a claim made under Section 110 of the Motor Vehicles Act by which compensation to the tune of Rs. 30,000/- was claimed by the respondents on account of the death of one Shahnaz Begum alias Rani aged about 8 years The respondents are the mother and father respectively of the deceased who died in an accident on 22nd of December 1971 at about 12 45 P.M. when the deceased was being carried on the carrier of the cycle by her father respondent No. 2 while the father was walking on foot. The accident was caused by vehicle bearing No. DLL 2774 belonging to M.C D., which was being driven by Shri Hukam Chand at the time of the incident. ...
Oriental Fire and General Insurance Co. Ltd. Vs. Prem Prakash
Court: Delhi
Decided on: Jul-24-1989
Reported in: II(1989)ACC355
Malik Sharief-Ud-Din, J.1. The appellant has made a grievance against an award dated 18th of February 1980 passed by the Motor Accident claims Tribunal, Delhi, holding the appellant jointly and severally responsible along with respondents No. 2 and 3, that is, Bhagwan Dass and Gian Chand for payment of compensation. The claim arose as a result of an accident by a three-wheeler scooter No. DLR 5200 on 6th of May 1973 at 3.30 P.M. in which one Prem Prakash sustained injuries. On the relevant date and time it was being driven by respondent No. 1 and respondent No. 2 was the owner thereof. In the claim petition, respondent No. 3 appellant herein was also made a party as it was asserted that the scooter was at the relevant time insured for third party claim with the Indian Mercantile Insurance Company which since stands merged with the Oriental Fire and General Insurance Company Ltd.2. The grievance of the appellant is that there is no evidence indicating that the offending vehicle was insu...
A.B. Controls Limited Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-21-1989
Reported in: (1989)(25)LC164Tri(Delhi)
1. The questions that arise for consideration in the present appeal are: (a) whether the Colour Graphic Display Terminal imported by the appellants is a "terminal" so as to be covered by Serial No. 8 of Notification No. 186/87-Cus., dated 29-4-87 as amended, attracting basic Customs duty of 60% ad valorem; (b) alternatively, whether the item imported is a computer entitled to exemption under Notfn. No. 282/84-Cus., dated 9-11-84 as amended (rate of duty being 60% ad valorem) 2. The appellants herein filed Bill of Entry No. 206528: dated 19-9-87 for clearance of goods described as Colour Graphic Display Terminal and claimed the benefit of Notfn. No. 186/87-Cus., dated 29-4-87. The items imported consisted of systems like central processing unit, display memory board, trend memory monitor, disk drive, key board, DS software, video generator board, etc.3. The matter was referred to the Department of Electronics for clarification as to whether the whole of the imported equipment may be co...
Universal Autocrafts Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-21-1989
Reported in: (1989)(22)ECC185
1. In their letter No. UAPL/-dated 15-5-1989 the appellants stated that they would not be able to appear in person or through their representative for hearing of this appeal. They submitted written arguments alongwith that letter and prayed that the same might be taken into consideration for deciding the case. We, therefore, heard Shri Chakraborty, learned DR for the respondent and considered the appeal memorandum, written submissions/arguments and the other papers filed before us.2. The facts of the case, in brief, are that the appellants received duty paid kraft paper from some of their clients, viz., M/s. Century Rayon and M/s. Swastik Household & Industrial Products for manufacture of Corrugated Board and Corrugated Board Boxes on job work basis. The kraft paper received by them were classifiable under Tariff Item 1.7 and the kraft board and kraft board boxes manufactured by them were assessable under Item 68 of the Central Excise Tariff, They were paying Central Excise duty o...
Kalawati and anr. Vs. Delhi Transport Corporation and anr.
Court: Delhi
Decided on: Jul-21-1989
Reported in: 39(1989)DLT278; 1989RLR357
Malik, J.(1) The only grievance of the appellant Kalawatin this appeal is that she was not allowed compensation as was required by law and justice. The Motor Accident Claims Tribunal found that Kalawati, the mother of the deceased, was the only person who was dependent upon the deceased and assessed compensation to the tune of Rs. 14,400 with costs of the petition. The respondents were granted two months time to make the payment, failing which the petitioner appellant herein was made entitled to recover interest at the rate of 6 per cent per annum on the awarded amount from the date of award till the date of realisation. (2) As far as facts are concerned, suffice is to say that the claim arose as a result of an accident on 5th of May 1975 at about 1.20 p.m. when the deceased was riding a bicycle and got involved into a motor accident with bus No. Dlp 1596 as a result of rash and negligent driving of the driver. The bus belonged to D.T.C. The deceased was crushed to death on the spot. (...
Ganga Singh Vs. the State
Court: Delhi
Decided on: Jul-20-1989
Reported in: 1989(3)Crimes306; 39(1989)DLT308
Charanjit Talwar, J. (1) The appellant Ganga Singh is challenging his conviction for an offence punishable under Section 302 of the Indian Penal Code. The sentence of life imprisonment imposed on him by the trial court vide order of 22nd March, 1986 has also been impugned herein. Apart from imprisonment for life, the appellant was sentenced to pay fine of Rs. 2.000.00 also. In case of his failure to pay the fine, the appellant was directed to undergo further R.I. for two years. (2) We have gone through the record with the assistance of Mr. O.P. Soni, learned counsel for the appellant. At the outset we may notice that the prosecution has been able to prove that on 10th July 1985 at about 8.30 A.M. the appellant herein strangulated his wife. We have carefully gone through the testimony of Public Witness . 3 Shri Raj Singh, who was the only eye witness. We agree with the finding of the trial court that this witness is trustworthy. His presence at the scene of occurrence cannot be doubted ...
Amrit Kaur Vs. State
Court: Delhi
Decided on: Jul-20-1989
Reported in: 41(1990)DLT542; I(1990)DMC477; 1990(19)DRJ36
V.B. Bansal, J. (1) Smt. Amrik Kaur w/o Sh, Avtar Singh r/o House No. T-650/EA/1, Baljit Nagar, Delhi was convicted for the offence punishable under Section 302 Indian Penal Code by Shri V.S. Aggarwal, Additional Sessions Judge, Delhi vide judgment dated 3rd February 1986. She has been sentenced to rigorous imprisonment for life by the learned Additional Sessions Judge vide separate order of even date. (2) Peeling aggrieved from her conviction and sentence Smt. Amrik Kaur has filed this appeal. (3) It would be proper to narrate brief facts of the case. Shri Gurcharan Singh s/o Shri Pratap Singh r/o Gali No. 13, Kot Harnam Dass, Sultan Wind Road, Amritsar is the father of Smt. Harpreet Kaur. He arranged marriage of his daughter with Inderjit Singh son of Shri Avtar Singh and Smt. Amrik Kaur accused. That marriage was solemnised on 294-1983 and after marriage Smt. Harpreet Kaur st (4) S.I Vijay Manchanda obtained Mlc of Smt. Harpreet Kaur who was declared to be lit for statement by H K B...
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