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Delhi Court November 1990 Judgments

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Nov 13 1990 (HC)

Vidya Prakash Chopra Vs. Khushiram

Court: Delhi

Reported in: 43(1991)DLT616

Sunanda Bhandare, J.(1) This revision petition is directed against the order of the Addl. Rent Controller, Delhi dated 16th April, 1989 whereby the eviction petition filed by the respondent under Section 14(1)(e) read with Section 25-B of the Delhi Rent Control Act was allowed and an eviction order was passed against the petitioner. The brief facts are as follows : (2) Premises bearing No. 17-A/20 W.E.A. Karol Bagh, New Delhi were originally owned by M/s Rehman Ilahi, Rehmat Ilahi and were let out to the brother of the petitioner Shri S.N.Chopra. The said premises were purchased by the respondent by a sale deed dated 13th December, 1977. According to the petitioner, the premises were let out by the original landlord for residential-cum commercial purposes in the year 1963 for the family business of the petitioner's family in the name of Hindustan Publishing House. Shri S.P. Chopra separated from the family in the year 1963 and the premises were let out to the petitioner by the original...

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Nov 12 1990 (TRI)

Collector of Central Excise Vs. Ponds (India) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)LC401Tri(Delhi)

1. The revenue has sought for setting aside the Order-in-Appeal No.295/86 (M), dated 16-12-1986 passed by Collector (Appeals), Madras to be set aside and Order (Original) CN-V/14F/3/1/85 VC, dated 25-3-1986 passed by Assistant Collector, Madras V Division to be restored.2. The Revenue has stated that the assessee M/s. Ponds (India) Ltd. inter alia manufacture White Petroleum Jelly I..P. under the brand name of Vaseline. Vaseline White Petroleum Jelly I.P. was provisionally classified under TI 68 and the assessee was clearing the same under payment of duty during the period from 26-11-1982 to 16-3-1985 by claiming exemption under Notification No. 104/82 as amended.2A. It is further stated that White Petroleum Jelly I.P. is a mixture of white mineral oil and wax. It is further stated that it is sometimes used as a vehicle for cosmetics and drugs etc. liable to be graded as pharmaceutical. In terms of Notification No. 104/82, dated 28-2-1982 and the Serial No. 21 of the Schedule specifie...

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Nov 12 1990 (HC)

Reeta Kumari Vs. Mahanagar Telephone Nigam Limited and anr.

Court: Delhi

Reported in: 43(1991)DLT199

S.B. Wad, J. (1) We have 10 expedited writ petitions listed before us and they are on board for considerable time. Since 11.30 a.m. none of the advocates have appeared. After lunch only two advocates for the respondents are present. No request was made on behalf of any of the counsel for the petitioners for adjournment. We are, thereforee, proceeding to hear the writ petition on merits on hearing the counsel for the respondent. This experience is repeating everyday. (2) One of us (Wad, J.) in Civil Revision No. 470 of 1983 voiced these difficulties in his order dated January 29, 1985. It was held : 'IT has now become almost a routine experience, both before the Division Benches and before the Single Bench that the counsel do not present themselves in regular hearing matters even after repeated indulgence is shown by the Courts. Most of the Benches of this Court are regularly required to dismiss the matters in default for the appearance of the counsel. But the experience is that the les...

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Nov 12 1990 (HC)

Popular Jewellers Vs. Union of India and ors.

Court: Delhi

Reported in: 43(1991)DLT155

S.B. Wad, J. (1) We have 10 expedited writ petitions listed before us and they are on board for considerable time. Since 11.30a.m. none of the advocates have appeared. After lunch only two advocates for the respondents are present. No request was made on behalf of any of the counsel for the petitioners for adjournment. We are, thereforee, proceeding to hear the writ petition on merits on hearing the counsel for the respondent. This experience is repeating everyday. (2) One of us (Wad. J.) in Civil Revision No. 470 of 1983 voiced these difficulties in his order dated January 29, 1985. It was held : 'IT has now become almost a routine experience, both before the Division Benches and before the Single Bench that the counsel do not present themselves in regular hearing matters even after repeated indulgence is shown by the Courts. Most of the Benches of this Court are regularly required to dismiss the matters in default for the appearance of the counsel. But the experience is that the less...

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Nov 11 1990 (HC)

Satish Kumar Sharma Vs. Delhi Administration and ors.

Court: Delhi

Reported in: 1992CriLJ950

R.N. Pyne, C.J. (Rule D.B.)(1) To be heard today with the consent of both the parties. (2) The petitioner Captain Satish Kumar Shanna, a resident of Delhi is a member of the Parliament and owes allegiance to Indian National Congress. He actively campaigned in Amethi Parmentary Constituency for Sh. Rajiv Gandhi, for mer Prime Minister of India, during the Parliamentary Elections held in November, 1989 and Sh. Rajiv Gandhi won this, Parliamentary seat by a margin of more than 2,00,000 votes. (3) Shri Sanjay Singh, who was earlier a sitting Congress (1) M.L.A., defected from the party and joined the Janta Dal. On the ticket of Jaata Dal he fought from Amethi Assembly Constituency but lost to the Congress candidate, viz., Harcharan Singh Yadav by a big margin, with the result, he became very inimical to the petitioner. (4) On 23-11-1989 at about 3.00 P.M. some unfortunate violent incident took place between Janfa Dal and the Congress workers and it appears there was a cross firing in which...

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Nov 09 1990 (TRI)

Milton Trading Corporation Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(60)ELT619TriDel

1. The only issue which arises for determination in the appeal is as to whether or not the process undertaken by the appellants is one which could be said to amount to "manufacture" within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944, and if so, whether the resultant product is chargeable to excise duty. The product in question is made of Polyols and Isocyanates within the cavity of articles like water jugs etc., between the outer layer and the inner layer by injecting the two chemicals, namely, Polyols and Isocyanates. By interaction between these two chemicals Polyurethane Foam is formed in situ. The department claims that this product is chargeable to excise duty under Item No. 15A(3) of the erstwhile Central Excise Schedule and under Heading No. 3921.11 of the Schedule to the Central Excise Tariff Act, 1985. The appellants' claim is that the process does not amount to "manufacture" within the meaning of Section 2(f) of the Act and therefore, the product do...

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Nov 09 1990 (TRI)

international Dyestuff Mfg. Co. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)LC31Tri(Delhi)

(A) Whether the Unit of M/s. P.J. Texdyes can be clubbed with the appellants unit on the grounds mentioned in the show cause notice. (B) Whether the appellant firm have by reason of fraud and wilful suppression of facts wrongly availed of exemption of duty under Notification No. 71/78, with intent to evade the duty. (C) Whether the appellant have manufactured any unaccounted dyes in the years 1978-79 and 1979-80 and liable to pay any duty on it. (i) Appellant firm started the business of manufacture of Synthetic Organic Dyestuff covered under Central Excise Tariff Item No. 14(D) of the First Schedule to the Central Excises and Salt Act, 1944, now Chapter No. 32 of the Central Excise Tariff Act, 1985 from 12-10-1970 and a licence was granted on 24-6-1971. Particulars of partners and their retirement arc noted in it. One of the partners, Rajnikant Popatlal Shah was attending the Factory work at Ahmedabad. M.R. Shah, son of Rajnikant Shah, was admitted to the partnership from 27-10-1976 ...

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Nov 09 1990 (TRI)

Til Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)LC234Tri(Delhi)

1. M/s. Spundish Engineers Ltd., Thane, have filed an appeal being aggrieved from the order passed by the Collector of Central Excise, Bombay. Thereafter, the appellants moved an application for the change of the cause title, and vide Misc. Order No. E/Misc./A No. 52/90 B1 dated 24th April, 1990, the cause title was changed. Shri J.S. Arora, learned Advocate with Shri G.K. Arora, Advocate has appeared on behalf of the appellant and pleaded that the demand pertains to the period starting from February 1977 to the financial year 1979-80 is hit by limitation. He pleaded that though there is dispute of assessibility of the goods manufactured by the appellant, but the matter can be disposed of on the basis of the plea of the limitation. He pleaded that the show cause notice was issued on 18th April, 1981, and there was no allegation of suppression of facts. There was no suppression on the part of the appellant in the show cause notice. He pleaded that the demand is hit by limitation as the...

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Nov 09 1990 (HC)

D.C.M. Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: [1991]189ITR509(Delhi)

B.N. Kirpal, J.1. In respect of the assessment year 1971-72, the petitioner filed a nil return. The petitioner had claimed certain deductions on account of various allowances which were admissible. In appeal, the quantum of deductions allowed was increased considerably. The appeal was decided by the Tribunal on July 1, 1981. 2. In respect of the assessment year 1973-74, the assessment had been made on September 18, 1976. The income assessed was Rs. 8,47,10,120. The contention of the petitioner is that, after the Tribunal decided the appeal in respect of the assessment year 1971-72, the Income-tax officer did not pass the revised order giving effect to the Tribunal's order and, as a consequence thereof, the carry forward of the unabsorbed losses/allowances was not computed and if the order had been rectified by the Income-tax Officer for the assessment year 1971-72, the assessed would have been able to claim adjustment for the assessment year 1973-74 immediately thereafter. In actual fa...

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Nov 09 1990 (HC)

Rohitas Kumar and ors. Vs. Union of India and ors.

Court: Delhi

Reported in: 43(1991)DLT99

B.N. Kirpal, J.(1) In this writ petition, filed by the Restorers and Lower Division Clerks of this Court, the main prayer is that the respondents should be directed to fix the pay of the petitioners in the revised pay scale of Rs.l350-30-1440-40-1800-EB-50-2200 on the basis of the report given by the Fourth Central Pay Commission. (2) Briefly stated, the facts are that the petitioners were, prior to 1984 working as Restorers and LDCs. in the pay scale of Rs. 260-400 with effect from 1st January, 1973. One of the Restorers filed a writ petition in this Court being Civil Writ No. 137?6/84 titled : Kamla Nand v. Union of India, in which it was inter alias contended that the pay-scale of the Restorers in the High Court of Punjab and Haryana and the High Court of Himachal Pradesh was Rs. 400-600. Seeking to invoke the principle of equal pay for equal work, Kamla Nand sought fixation of his pay in the said higher scale of Rs. 400-600. A Division Bench of this Court vide judgment dated 3rd Fe...

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