Delhi Court December 1990 Judgments
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Mool Chand Shyam Lal Vs. the Food Corporation of India and anr.
Court: Delhi
Decided on: Dec-04-1990
Reported in: 1991(1)ARBLR151(Delhi); ILR1990Delhi475; 1991RLR45
P.N. Nag, J.(1) The petitioner in this petition under Section 20 of the Arbitration Act, 1940 has prayed that the respondent should be directed to file the Arbitration Agreement in the Contract viz-. Clause 15 Annexure 'A' of the Tender and thereafter order reference of the disputes and differences mentioned in Enclosure I to the Notice dated 14-6-1980 to Arbitration with the deletion of Items (g) and (h) therein. (2) The petitioner which is a partnership firm duly registered under the Partnership Act, vide contract No. 10(1)1 78-C Xi, dated 5-1-78 agreed to supply of wheat flour (Maida)for export to Vietnam, subject to the terms & conditions contained in the contract. The petitioner on account of various reasons mentioned in the petition could not supply the wheat flour (Maida) within the stipulated period and wanted extension of time to enable them to complete the sullies of the contracted quantity of 2000 M. T. out of which supplies 1200 M. T. had already been supplied. In the meanw...
R.H. Enterprises and ors. Vs. Commissioner of Sales Tax and ors.
Court: Delhi
Decided on: Dec-04-1990
Reported in: 43(1991)DLT285; [1992]85STC251(Delhi)
B.N. Kirpal, J.(1) Rule D.B. (2) The prayer in the present writ petition is that respondents should issue Form 'F' to the petitioners under the provisions of the Central Sales Tax Act. (3) Briefly stated the facts are that the petitioner is a registered dealer under the Central Sales Tax Act. It receives goods on transfer, according to the petitioner, from his principal, who is outside Delhi. According to the provisions of Section 6A of the Central Sales Tax Act the petitioner is obliged to furnish to his principal Form 'F' which would signify that he is receiving those goods on transfer. This Form 'F' is issued under Rule 4C of the Central Sales Tax Act (Delhi Rules), 1957. (4) The petitioner had applied on 8th November, 1989 for the issuance of the said Forms to him. The Forms were not issued. Thereafter the present writ petition was filed and on 8th August, 1990 a show cause notice was issued by us. On 7th September, 1990 time was granted to the respondents to file the reply. Before...
Baij Nath Vs. Bhagat Singh and anr.
Court: Delhi
Decided on: Dec-04-1990
Reported in: 43(1991)DLT325; 1991(20)DRJ322; 1991RLR300
Sunanda Bhandare, J.(1) This second appeal under Section 39 of the unamended Delhi Rent Control Act, 1958 (hereinafter referred to as the Act) is filed by the appellant-tenant against the order of the Rent Control Tribunal (hereinafter referred to as the Tribunal) dated 12-10-1977. The brief facts are as follows.(2) The second floor of premises bearing no. 4564, Ward no. XIII. Deputy Ganj, Delhi were let oat to the respondent at a monthly rent of Rs. 43.00 . The respondent filed a petition under Section 14(l)(h) of the Act for eviction for the appellant on the ground that he had acquired another residential house in School Block, Shakarpur Extension, Delhi. The appellant filed his written statement and denied that he bad acquired the premises at Shakarpur Extension. Delhi. He however stated that he had purchased premises in Abadi Malikpur ChhaWani, Civil Lines Delhi. The appellant however contended that the said premises were of commercial nature inasmuch as it consisted of one shop an...
Kewal Kishore Malhotra Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-03-1990
Reported in: (1991)LC344Tri(Delhi)
1. That on 15-4-1980, the officers of the Directorate of Revenue Intelligence, New Delhi searched the premises of the applicant situated at 48, Tagore Park, Model Town, Delhi and took into possession some articles and documents.2. The applicant was interrogated by the officers of the Directorate of Revenue Intelligence on 15-4-1990 itself. The applicant was mainly questioned about his visits to Hongkong. The applicant admitted that he had gone to Hongkong a number of times in connection with his business of export of garments and that his last visit was when he left India on 16-1-1980 by Pan Am Flight No. PA-002. The applicant was asked as to whether he had taken with him any foreign exchange without making declaration to the Officers of Customs. The applicant admitted that he had taken with him Hongkong dollars 200 and U.S. dollars 200 without making declaration thereof to the Customs Officers. When questioned as to whether the applicant had declared any silver before Hongkong Custom...
Collector of Central Excise Vs. Delta Paper Mills Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-03-1990
Reported in: (1993)(67)ELT587TriDel
1. In all these appeals, common question of law arises and hence they are clubbed together for disposal as per law.2. The Revenue filed a Review Petition before the Govt. of India under the erstwhile Section 36(2) of the Central Excises and Salt Act, 1944 which was in turn transferred to this Tribunal under forwarding letter No. T-6 of 1981 on 1-12-1982 vide Ministry's F. No. 198/4/81-Cx.V. All these transferred Revision petitions arise from orders-in-appeal passed by the Appellate Collector of Customs, Bombay Camp at Hyderabad.3. The issue involved relates to availing exemption under Notification No. 128/77 dated 18-6-1977. The Assessees were debiting Central Excise duty on the clearances made during 1980 at the concessional rate of 50% as per the said notification. The Department issued show cause notices, demands for these periods for various amounts in the respective show cause notices. The Range Superintendent assessed the goods to duty under RT 12s and demanded the differential ...
inspecting Assistant Vs. Indian Aluminium Cables Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-03-1990
Reported in: (1991)38ITD53(Delhi)
1. This is an appeal by the revenue against an order of the Commissioner of Income-tax (Appeals)-V, New Delhi, pertaining to the assessment year 1982-83.2. The first grievance in this appeal relates to the deletion of addition of Rs. 17,06,311 (Rs. 12,63,694 + Rs. 4,42,617) made on account of scrap.3. M/s. Indian Aluminium Cables Ltd. is an assessee in this case. It has got two factories situated at Faridabad and Sahibabad (Ghaziabad).On 14th July, 1981 during the course of 'Nakabandi' arranged by the Central Excise Staff, Faridabad at Faridabad Badarpur Sales-tax barrier, the Central Excise Officers intercepted one truck No. DLI 8007 loaded with consignment of two drums of ACSR conductors falling under tariff item No. 33B(ii). The truck driver produced one challan No.523 dated 14-7-1981 issued by M/s. Indian Aluminium Cables Ltd., Faridabad showing the description of the goods as ACSR conductor code 'Panther' size rejected quantity two drums with total value of Rs. 31,499.99 and also...
Moti Bagh Mutual Aid Educational (Vidya Niketan) Society Vs. Delhi Dev ...
Court: Delhi
Decided on: Dec-03-1990
Reported in: 43(1991)DLT319; 1991RLR190
M.L. Varma, J. (1) In this writ petition rule nisi was issued on 11.5.1989. No counter affidavit has been filed by the respondents. On 21.9.1989 it was ordered that the main writ petition be listed for hearing on 26.9.1989 at number 1. This was because counsel for the petitioner and the respondents - were in agreement that this case was covered by the decision in the case of Rose Educational Scientific & Cultural Society (Regd.) and others v. Union of India and others reported in 1989 Vol. 38 Dlt at page 344. The final hearing of this matter was got adjourned for the reason that an Lpa had been filed against the aforesaid judgment. That appeal has been decided on 5.9.1990 and the judgment of the learned single Judge has been upheld. (2) The petitioner in this case was allotted 0.5 acres of land by the respondent No. I vide letter bearing No. F. 19(6)/78. Institutional, dated 18.10.1982 for a nursery school building at the rate of Rs. 6 lacs per acre and the annual ground rent at the ra...
Surinder Bala Vs. Satpal Chandha and anr.
Court: Delhi
Decided on: Dec-03-1990
Reported in: 43(1991)DLT307
Sunanda Bhandare, J.(1) This second appeal is directed against the order of the Rent Control Tribunal dated 27th May 1980 the facts of the case in brief are as follows: A petition was filed by the respondent-landlord herein for eviction of the appellant from premises bearing No. S-360 Greater Kailash, Part I, New Delhi on the ground of sub-letting under Section 14(l)(b) of the Delhi Rent Control Act. It was alleged in the petition that the appellant had sublet the premises to one Shri Madan Lal, i.e., respondent No. 2 herein. The respondent No. I made the following averments in paragraph 18(a) of the petition and claimed the following relief: '18. (a) That the respondent No. 1 has sublet one room in the previous House No. S.-360 Greater Kailash, New Delhi to Shri Madan Lal-respondent No. 2 at a monthly rent of Rs. 125.00 p.m., without the prior written consent of the landlord/owner-the petitioner'. 20. An order of eviction against the respondent/tenant and respondent No. 2 with respect...
Praduman Kumar JaIn Vs. United of India and ors.
Court: Delhi
Decided on: Dec-03-1990
Reported in: 43(1991)DLT361
V.B. Bansal, J.(1) Praduman Kumar Jain has by way of this writ petition under Article- 226 of the Constitution of India read with Section 482 of the Code of Criminal Proceedings prays for his being released forthwith after quashing the order of detention dated 18th April, 1990. (2) On 18th December, 1989, Shri Mahinder Prasad, Joint Secretary to the Government of India, a specially empowered officer under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974 (for short the Act) passed an order for the detention of Praduman Kumar Jain with a view to preventing him from acting in any manner prejudicial to the augmentation of foreign exchange. (3) The facts leading to the passing of the said order have been that Delhi Zonal office of the Enforcement Directorate had an information that Praduman Kumar Jain a resident of 322 Dariba Kalan, Chandni Chowk, with business premises 142, Katra Mashroo, Dariba Kalan, Chandni Chowk Delhi was indulging in...
Indian Textile Paper Tube Co. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-02-1990
Reported in: (1991)(53)ELT356TriDel
1. The appellants manufacture and clear bakalised paper tubes for ring spinning. These arc also known as bobbins. The process of manufacture as recorded by the Assistant Collector is as follows : "Paper purchased from the market is cut into required width and roiled on machine. This results into paper in the tube shape. These paper tubes there go through a chemical treatment which hardens the tube. These hardened tubes are then given a coating of resin or paint. Steel rings are then fixed oh one end or both the ends, depending on the requirements of the customers. The resultant product is known as bakalised paper tubes for ring spinning (bobbins)." 2. The use of the tubes (bobbins) is for ring spinning in textile spinning frames to draw and wind the yarn over it.3. The appellants filed a classification list claiming classification of their goods under TI 17(3) CET with benefit of exemption Notification No. 66/82-CE. Show cause notices were issued to the appellants asking them to show ...
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