Delhi Court May 1990 Judgments

WaisuddIn Vs. State (Delhi Administration)

Court: Delhi

Reported in: 1991CriLJ134; 42(1990)DLT176; 1990(19)DRJ85

P.K. Bhar, J. (1) The appellant, who has been convicted of an offence punishable under Section 21 of the Narcotic Drugs and Psychotropic Substances Act vide judgment dated February 23, 1997 and has been sentenced to rigorous imprisonment for ten years and to pay a fine of Rs. l,00,000.00 (one lakh) and in default, to further undergo rigorous imprisonment for 2 1/2 years by subsequent order dated February 26, 1987 by an Additional Sessions Judge, New Delhi, has filed this appeal challenging his conviction and sentences.(2) Another appeal moved by the same appellant through Jail, being Criminal No. 243/87, is also being disposed of with this appeal. 2A. The facts of the case, in brief, are that Shri Tarsem Pal, Inspector Crime Branch, had some secret information with him that one Afghan national named Noori was indulging in large-scale in supply of drugs like heroin and was resident of Greater Kailash Part-II, House No. 553 and that he had also engaged other Afghan nationals in this nefa...

Ramesh Gupta Vs. Union of India and ors.

Court: Delhi

Reported in: 1990CriLJ2494; 42(1990)DLT346; 1990(19)DRJ193; ILR1990Delhi590

Y.K. Sabharwal, J.(1) By order of detention dated 29th August, 1989 made by the Joint Secretary to the Government of India, Ministry of Finance (Department of Revenue) in exercise of powers conferred by Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, (for short 'the Act') petitioner has been ordered to be detained with a view to preventing him from acting in any manner prejudicial to the augmentation of foreign exchange. Briefly the facts emerging from grounds of detention are these :-(2) On 2nd May, 1989 the officers of Punjab Police searched the business premises of M/s. Golden Silk Stores, Jullundur. As a result of the search, documents, foreign currency and Indian currency, as Mentioned in the grounds of detention, were recovered and seized, immediately, the officers of the Punjab Police informed about the said seizure to Jullundur Zonal office of Enforcement Directorate and as a follow up, the seized Indian currency foreign cu...

Associated Cement Co. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(29)ECC109

1. These are two appeals, one filed by M/s. Associated Cement Company Limited against the department and the other filed by the Department against the same company in view of the favourable decision obtained by it from the lower authorities. Since the issue in both these cases is the same the two appeals are being disposed of by this common order.2. The facts are that M/s. Associated Cement Co. Ltd. (hereinafter referred to as the assessee) cleared cement from their factory under Tariff Item 23 on 27th Februaray 1982, that is, the date on which Budget was presented. The cement was cleared between 17 hours to 24 hours after furnishing an undertaking as provided under Rule 224(2-A) of Central Excise Rules, 1944 that they would pay duty at the enhanced rate in case there is any upward revision of duty in the ensuing Budget.3. In the Budget, rate of Basic Excise Duty on cement was enhanced from Rs. 65/- per M.T. to Rs. 135/- per M.T. At the same time Special Excise Duty on cement which wa...

Collector of Central Excise Vs. Associated Cement Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)(36)LC292Tri(Delhi)

1. These are two appeals, one filed by M/s Associated Cement Company Limited against the department and the other filed by the Department against the same company in view of the favourable decision obtained by it from the lower authorities. Since the issue in both these cases is the same the two appeals are being disposed of by this common order.2. The facts are that M/s. Associated Cement Co. Ltd. (hereinafter referred to as the assessee) cleared cement from their factory under Tariff Item 23 on 27th February 1982, that is, the date on which Budget was presented The cement was cleared between 17 hours to 24 hours after furnishing an undertaking as provided under Rule 224(2A) of Central Excise Rules 1944 that they would pay duty at the enhanced rate in case there is any upward revision of duty in the ensuing Budget.3. In the Budget, rate of Basic Excise Duty on cement was enhanced from Rs. o5/- per M.T. to Rs. 135/- per. M.T. At the same time Special Excise Duty on cement which was ea...

Purolator India Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1990)34ITD286(Delhi)

1. The assessee, a limited company has preferred this appeal aggrieved by the order of the CIT(A), dt. 19th Mar. '87. In this appeal the assessee has raised three grounds. The first relates to the restriction of the quantum of expenditure met by the company on the staff, when the staff entertained customers. The second relates to consideration of motor car running and maintenance for working out the disallowance Under Section 37(3A) & (3D). The third relates to the non-allowing of excise duty liability provided, which could not be paid as its recovery was stayed by the High Court and therefore, should be treated as paid within the meaning of Section 43B of the Act.3. The second issue, relating to the consideration of running and maintenance of car under Section 37(3A) & (3D), the submission made by the counsel Sh. Vohra was that, Section 31 allows the deduction for the running and maintenance of the cars and that Section 37 does not override the provisions of Section 31 and th...

Continental Construction Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: [1990]69CompCas268(Delhi); (1990)85CTR(Del)116; [1990]185ITR178(Delhi)

Kirpal, J.1. The Income-tax Appellate Tribunal, Delhi, has referred for the opinion of this court, in respect of the assessment year 1983-84, at the instance of the assessed, the following four questions of law : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the income arising from the activities pursuant to the seven agreements with foreign Governments/enterprises, etc., are governed by the provisions of section 80HHB of the Income-tax Act, 1961, and not of section 80O of that Act (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that notwithstanding the approvals granted by the Board to the seven agreements for the purpose of section 80O, for the purpose of assessment for the assessment year 1983-84, the income arising from these contracts have to be brought under section 80HHB of the Income-tax Act, 1961 (3) Whether, on the facts of the case, the Tribunal is right in holding th...

Continental Construction Ltd. Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: [1990]185ITR230(Delhi)

Kirpal, J.1. The challenge in this writ petition is to the validity of Section 80HHB of the Income-tax Act as being vocative of Articles 14 and 19(1) of the Constitution.2. The case was listed for hearing along with Income-tax References Nos. 110 to 112 of 1987 (Continental Construction Ltd, v. CIT : [1990]185ITR178(Delhi) , wherein the question which arose was whether the petitioner was entitled to the benefits of Section 80-O of the Income-tax Act or not. The case of the Department was that the agreements which had been entered into by the petitioner fell within the purview of Section 80HHB and not Section 80-O.3. By a separate judgment pronounced by us today in Income-tax References Nos. 110 to 112 of 1987 (Continental Construction Ltd. v. CIT : [1990]185ITR178(Delhi) , we have answered the questions of law in favor of the Revenue by holding that the petitioners were not entitled to the benefit of Section 80-O.4. During the course of arguments, we were informed that, despite the con...

Byford Vs. Ramesh Taneja

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Prithvi Raj, President: (1) This appeal has been filed against the order of the District Forum dated 22.2.90 whereby the learned Forum ordered the appellant to pay a sum of Rs. 4,735/- to the respondent within one month of the date of the order. (2) Brief facts of the case are that the respondent filed a complaint dated October 21, 1989 before MRTP Commission, New Delhi against the appellant. Copy of the said complaint was filed by the respondent in the District Forum which was registered as complaint case No. 1605 of 1989. The appellant in their reply dated 17.2.90 opposed the application on the ground that MRTP Commission and the Directorate General of Investigation and Registration were already seized of the matter, jurisdiction of the District Forum could not be involved in parallel proceedings in respect of the same subject matter. (3) The appellants further contended that the main grievance of the respondent was to direct the appellant to take back the car (Padmini BE Model Delux...

Collector of C. Ex. Vs. Maize Products Limited

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)LC422Tri(Delhi)

1. This appeal is filed by the revenue against the Order-in-Appeal No.M/753/AHD/368/86 dated 24-7-1986 passed by the Collector of Central Excise (Appeals), Bombay.2. Facts of the case, in brief, are that the respondents M/s. Maize Products Limited have received duty paid rejected goods from their customers as under : (a) 404 bags of 'White Dextrine' originally cleared on payment of duty under G.P.I. Nos. 1134 and 1135 dt. 8-8-1981. (b) 12 bags of 'White Dextrine' originally cleared on payment of duty under G.P.I. Nos. 1184 and 1185 dt. 13-8-1981. (c) 20 bags of 'Mapropharm Starch' cleared on payment of duty under G.P.I. No. 2957 dt. 19-3-1982.They, therefore, filed D-3 No. 21 dt. 12-12-1981, No. 26 dated 11-1-1982 and No. 3 dated 28-5-1982 under Rule 173-H and accounted for in Form V register. The above goods were further reprocessed as a result of which 'White Dextrine' had turned into 'Yellow Dextrine' and 'Mapropharm Starch' was rebaggcd after serving into 'Maize Starch Powder'. Th...

Pimpri Gases Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(49)ELT474TriDel

1. Both these appeals arise out of a common adjudication order and facts of these appeals are common. Issues involved therein are also common. So, we have heard them together and dispose them of by this common order. Facts, stated in the appeal memo, are briefly summarised as under : The appellants, M/s. Sanghi Gases of Appeal No. E/661/87 (hereinafter referred to as Sanghi Gases), are engaged in the manufacture of Oxygen & Nitrogen Gases and Oxygen/Nitrogen gas plants falling under T.I. 14H and T.I. 68 of the erstwhile First Schedule of the Central Excises & Salt Act, 1944 (hereinafter referred to as the Act). The appellants started manufacturing aforesaid products since 1-6-1980. Formerly, the firm, which is a partnership firm, was known as M/s. Shivaji Oxygen, but as the name referred to historical personality, the name had to be changed and the change was carried out in L4 licence also. Partners in the firm were Mrs. Pushpa R. Sanghi and Mr. Nitin R. Sanghi, whose names we...