Delhi Court May 1990 Judgments
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Bihar Extrusion Co. (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-21-1990
Reported in: (1990)LC624Tri(Delhi)
1. M/s. Bihar Extrusion Co. Pvt. Ltd. had filed a revision application to the Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from the order passed by the Appellate Collector of Central Excise, Calcutta. After coming into existence of the Tribunal, the said revision application 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.2. Briefly the facts of the case are that M/s. Bihar Extrusion Company Pvt. Ltd., Jamshedpur are manufacturers of aluminium extruded shapes and sections falling under Tariff Item 27 (e) and had filed a price list No. 43 dated 4th November, 1988. The appellants did not include the cost of the packing. A show cause notice was issued to the appellants and in reply the appellants pleaded that the cost of packing should not be added to the assessable value and it was pleaded that in most of the outstations d...
income-tax Officer Vs. Muthoot M. George Chits (India)
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-21-1990
Reported in: (1990)34ITD1a(Delhi)
1. The revenue has preferred this appeal, objecting to the order of the CIT(A) dt. 10th Mar. 87 and the objection of the revenue is on the deletion of Rs. 3,78,405, the addition made out of the bid expenses made by the Assessing Officer.2. The D.R. Sh. Kapila, submitted that, the assessee, a limited company carrying on the business of chits had claimed loss on bids made by the company during the accounting year. He pleaded that, the loss was claimed on the basis that, the company had raised the discount on bidding of the chits, which discount was distributed to the various subscribers of the chits. The disallowance was made by the assessing officer on the basis that, the loss or profit can be worked out only on completion of each of the chits. The CIT(A) was of the opinion that, the loss would accrue at the point of each of the bids. He held that, disallowing of the loss was not proper.3. The counsel Sh. Manian, filed the copy of the Madras Chit Funds Act, 1961 as was extended to the ...
Greater Kailash-ii Welfare Association and anr. Vs. Municipal Corporat ...
Court: Delhi
Decided on: May-21-1990
Reported in: 42(1990)DLT87
B.N. Kirpal, J. (1) Rule D.B. (2) The challenge in this writ petition is to a Resolution dated 3rd May, 1989 passed by the Standing Committee of the Municipal Corporation of Delhi followed by a settlement dated 24th July, 1989 between the M.C.D. and respondent No, 3, D.L.F. Universal Ltd. (3) The petitioners are a Society consisting of the residents of Greater K.ailash-11. The main contention in the writ petition is that by virtue of the impugned resolution and settlement the rights of the petitioners are being adversely affected inasmuch as a fraud has been played on the public exchequer and the Municipal Corporation of Delhi by showing undue favor to respondent No. 3 at the expense of the welfare of the residents, the specific of grievance of the petitioners is that as a result of the impugned action of the respondents, an area of 3.65 acres in Greater Kailash Ii is going to be used for group housing. (4) Before going into the legal contentions raised by the petitioners, it will be n...
State (Delhi Administration) Vs. Ram Singh
Court: Delhi
Decided on: May-21-1990
Reported in: 42(1990)DLT183; 1990(19)DRJ103
M.K. Chawla, J.(1) In the year 1973, Smt. Naima Saeed was posted as a Senior Domestic Teacher in the Government Girls Higher Secondary School, Bulbuli Khana, Asaf Ali Road, Delhi. During the relevant period, Smt. N.D. Chaudhary was the Principal of the school while Ram Singh, the respondent in this Court was working as an Upper Division Clerk (Cashier). (2) On 28-5-1974. Smt. Naima Saeed complained to the Director of Education that her salary from April to June, 1973 has not been paid even though the Principal of the school has obtained her signature on the acquaintance rolls in the presence of the teachers and the other staff of the school. On the basis of this complaint, Smt. Savitri Keshav who was working as the Vigilance Officer in the Directorate of Education as asked to enquire about the said complaint and submit her report. After making thorough enquiry, Smt. Savitri submitted her report (Public Witness -2/D), confirming the fact that the salary to the complainant ha not been pa...
Ved Prkakash @ Ved Pal Vs. State
Court: Delhi
Decided on: May-21-1990
Reported in: ILR1990Delhi423
M.K. Chawla, J.(1) (RULE D.B.).-This is an appeal tiled against the order of learned Additional Sessions Judge, convicting the appellant u/s 302 Indian Penal Code . and sentencing him to imprisonment for life, by his order dated 11-12-1986. The brief facts of the case are:(2) Shri Ravinder Goswamy, Inspector, Desu (P.W. II) was present, near the Railway Station, Outer Ring Road, to execute electrification work, when at 10.30 A.M. he saw a dead body of a woman lying near the bridge Along with the railway lines. He immediately informed the Duty Officer H. C. Ram Kumar (PW-13) posted at police post Chowk Makbara. The Head Constable in turn, conveyed the information to S.I. Tapraj Singh (PW-15), Duty Officer at Police Station Adarsh Nagar. He recorded this information in .the Daily Diary at Seriall No 5-A. Its copy (Public Witness -1510 was entrusted to Si Bhoop Singh (Public Witness -17) to look into the matter. Bhoop Singh Along with other police officers went to the Railway bridge where...
Raj Kishore Gupta and ors. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-18-1990
Reported in: (1991)(33)LC184Tri(Delhi)
1. All the subject reference applications arise out of the same impugned order No. A/448-451/89-NRB dated 30.10.1989. Hence a common order for all the three reference applications is being passed. (I) Whether the Hon'ble Tribunal was right in upholding the order in the face of the fact that there is no express finding regarding liability of confiscation to gold alleged to be delivered to the appellant. (II) Whether or not the decision and order of Hon'ble Tribunal is perverse as being without evidence and also being opposed to the evidence. (III) Whether or not the Hon'ble Tribunal was right in relying upon the statement of S/Shri U. K. Agarwal and M. K. Aggarwal which had not been recorded in accordance with the provisions of Section 108 of the Customs Act, 1962 and in circumstances which did not induce any confidence as to its voluntary nature? (IV) Whether or not the Hon'ble Tribunal could treat the said two statements to have been recorded under Section 108 of the Customs Act, 196...
Plastic Duniya Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-18-1990
Reported in: (1990)(50)ELT298TriDel
1. Being aggrieved with the confiscation of the imported Video Cassette mould valued at Rs. 2,93,031/- under Section 111(d) of the Customs Act with an option to redeem the same on payment of a redemption fine of Rs. 30,000/-, the appellants have filed their present appeal.2. Short facts so far as relevant for the purpose of this appeal are that the appellants imported Video Cassette mould. The goods were shipped on 30-3-1988 and arrived in India on 2-4-1988. In terms of para 22A of Appendix 6 of the relevant Import & Export Policy for the year April 1985 - March 1988 the importers were required to be registered as Industrial Units and eligible to the import made. After the arrival of the goods on 2-4-1988 the appellants requested to the Adjudicating Authority for waiver of show cause notice and also the personal hearing. Accordingly, the Additional Collector of Customs adjudicated the case and held that the imported goods were liable to confiscation under Section 111(d) of the Cus...
Dhampur Sugar Mills Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-17-1990
Reported in: (1990)(31)LC639Tri(Delhi)
1. This is an application for rectification of mistake. In the Petition, the appellants have pleaded that an amount of Rs. 31,945.28 was short-levied on RT-12 belonging to another licensee and not to the appellant and that during the course of the hearing, it was maintained that the action of the Superintendent of Central Excise, Dhampur could not be held to be legal in view of the judgment of the Hon'ble High Court of Patna in Civil Writ jurisdiction case No. 6/0/1970 : Cen-Cus May 1974, Page 1--Rohtas Industries Ltd, v. Superintendent of Central Excise and it was not the prayer of the appellants to remand the case back to the lower authority and further, they have contended that the Show Cause Notice which would now be issued will be beyond the time limit prescribed for recovery of short-levy. Further, that no order has been passed for crediting back the amount of Rs. 31,945.28 which has been unauthorisedly recovered from the appellants by the Supdt. of Central Excise. Therefore, th...
Ahuja Property Developers (P) Ltd. Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: May-17-1990
Reported in: 42(1990)DLT474
B.N. Kripal, J. (1) Rule D.B. (2) The petitioner, who has admittedly violated the Building Bye Laws and has constructed a building and completed the same not in accordance with the sanctioned building plans is complaining about the illegality alleged to have been committed by the respondent corporation who is seeking to seal portion of the premises which have been constructed. (3) Briefly stated the facts are that the petitioner purchased a building E-7, Kailash Colony, New Delhi. This is a residential Colony. The petitioners filed plans for reconstructing on that plot of land. The plans were approved by Corporation and thereafter building was constructed. (4) According to the Corporation Bye Laws after a building is completed the Builder is required to submit completion drawings. The completion drawing are required to indicate the building which actually existed after construction. This is for the reason that there might be some deviation in constructing the building from the sanction...
Manohar Lal Munshi Lal Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-16-1990
Reported in: (1990)34ITD4(Delhi)
1. Appellant assessee by these two appeals challenges two separate orders of the learned CIT(A), New Delhi, passed under Section 263 of the IT Act, 1961, on identical ground as under:- That on the facts and in the circumstances of the case the Commissioner of Income-tax had erred in law and on facts in setting aside the order of the Income-tax Officer and asking him to make a fresh assessment, the Commissioner had no jurisdiction in law to cancel the assessment.2. Since facts, circumstances, issues end parties are common for the sake of convenience we propose to dispose of both the matters by a single order.3. To start with we take up assessee's ITA No. 2504 (Delhi) 86 for the asst. year 1982-83. Assessee by status is a registered firm and returns of income were filed on 15-7-1972 for both the periods, i.e., from 1-4-1981 to 18-11-1981 and 19-11-1981 to 31-3-1982, showing income of Rs. 54,303 and Rs. 44,534 respectively. The assessment order was framed on 16-12-1983 under Section 143 ...
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