Delhi Court September 1990 Judgments
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Angelo Fernandes Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-04-1990
Reported in: ILR1990Delhi302
A.B. Saharya, J.(1) By this petition under Article 226 of the Constitution of India, the petitioner has challenged a notification dated 4th of April 1964 under Section 4, a declaration dated 7th of December 1966 under Section 6 and notice dated 8th of June 1967 under Section 9 of the Delhi Land Acquisition Act, 1894 (hereinafter referred to as the Act) in respect of land in perpetual tenancy of the petitioner, bearing Khasra No. 19 min, measuring 99 bighas 4 bighas in Village Okhala. By an additional affidavit, placing on record certain subsequent events, the petitioner has also claimed a declaration that the entire proceedings for the. acquisition of the land have lapsed.(2) In pursuance of the notification under Section 4, followed by the declaration under Section 6 and the notice dated 8th of June 1967, the petitioner filed, within the time allowed for that purpose, objections and claim to compensation under Section 9 of the Act, Thereafter, no proceedings were held. The petitioner ...
Nirmal Exports and ors. Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-04-1990
Reported in: 42(1990)DLT523; 1991(31)ECC341; 1992(58)ELT464(Del)
Usha Mehra, J. (1) The petitioners by the present writ petition have sought directions against respondents to grant them additional licenses, cash incentive and replenishment licenses on the basis of their export for the year 1978-79 and further these benefits be given to them in accordance with the scheme of incentive issued under import policy for the year 1978-79 on the basis of export for the year 1978-79. They have also sought directions against respondent no. 2 to renew the export house certificate for a further period of three years w.e.f. 1st July, 1983 and for quashing the show cause notice dated 31st May, 1984 issued by the respondents to petitioner no. 1. (2) Very briefly stated the petitioners. a partnership firm had been dealing in exports of drugs and Chemicals. It was registered with Basic Chemical and Pharmaceutical Export Promotion Council. (3) Petitioner No. 1 entered into a contract on 23rd March, 1979 with M/s. Compagnie Das Paris for the sale and export of 1,000 Kg...
Central Warehousing Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-03-1990
Reported in: (1990)LC641Tri(Delhi)
1. This is an appeal against the Order of Additional Collector of Customs, Airport, New Delhi dt.13.4.88.2. The learned counsel stated that in this case the appellants is the Central Warehousing Corporation in whose custody the air cargo is kept pending clearance by Customs.3. In the instant case, the Customs learnt that some of the imported cargo was being substituted either at the airline's warehouse or at the CWC warehouse. Hence, they investigated the matter and examined the consignment in question. On enquiry thus found that the consignees were fictitious. The examination disclosed that as against Auto-Spares declared in the Air Way Bills, the packages contained nuts and bolts.That apart two packages were found empty.4. The Customs issued the show cause notice thereon alleging that the goods had been substituted while in the custody of CWC, which were the appointed custodians and were required to ensure that the goods were not removed from the Customs area with the permission of ...
inspecting Assistant Vs. Kegg Farms
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-03-1990
Reported in: (1990)35ITD155(Delhi)
1. The revenue has preferred these two appeals objecting to the common order of the CIT(A) dt. 1-6-1987 and has raised certain common objections. The notice on the department was served, but despite such a notice, no one appeared for the revenue and accordingly we have proceeded to hear these appeals exparte, by considering the arguments of the assessee in defence of the order of the CIT(A) and the materials that have been placed on our record and other materials on our record.2. The main objection of the revenue relates to the acceptance of the claim of the assessee that it is a manufacturing and an industrial concern entitled to investment allowance and relief under Section 80J of the Act. This objection has been raised by the revenue on the consideration of the fact of assessee's business which is egg hatchery.The objection of the revenue is mainly on the fact that, hatching of eggs though done artificially with the help of machines, but the birth of a chicken from out of the eggs ...
Dewan Rubber Industries Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-03-1990
Reported in: (1991)36ITD152(Delhi)
1 to 3. [These paras are not reproduced here as they involve minor issues].4. Ground No. 2(a) relates to disallowance of Rs. 18,208 out of sales promotion expenses. The learned counsel for the assessee contended that out of the total expenditure of Rs. 26,335, assessing officer has made a disallowance of Rs. 18,208 under the garb of Section 37(2A). The learned counsel pointed out that though the addition of Rs. 26,335 had separately been made, this injustice has been set right by the first appellate authority. In respect of disallowance of Rs. 18.-208 the learned counsel contended that most of the expenditure related to purchase of sweets etc. provided to the customers on Diwali and other occasions. The learned counsel accordingly contended that the expenditure related to the business and thus was allowable as a deduction in computing the income from business. The learned counsel relied upon the decision of IT AT Chandigarh Bench in the case of Sandika (P.) Ltd. v. ITO [1982] 13 TTJ 3...
income-tax Officer Vs. Kalima Plastics (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-03-1990
Reported in: (1990)35ITD211(Delhi)
1. This departmental appeal is directed against the order dated 24-2-1987 of the Commissioner of Income-tax (Appeals), for the assessment year 1982-83.2. The relevant facts, briefly stated, are that the assessee-company derived income from the business of PVC shoes, chappals etc. In the assessment year under consideration it also had rental income as well as the income from interest. The assessment for the assessment year under consideration was framed by the ITO on 31-1-1985 Under Section 143(3) and a demand of Rs. 52,557 was created. Tax was levied at 65%.The assessee moved an application dated 22-2-1985 Under Section 154 wherein it was, inter alia, contended that the assessee was an industrial company and its income was less than Rs. 2 lakhs. As such, tax has to be calculated at 55% as against @ 65% applied in its case.This application was disposed of by the ITO vide his order dated 12-9-1985 passed Under Section 154. The ITO held that the assessee's main source of income was from ...
Syndicate Bank Vs. S.A. Trading Corporation and ors.
Court: Delhi
Decided on: Sep-03-1990
Reported in: ILR1991Delhi643; 1990RLR447
Mahinder Narain, J. (1) This suit has been filed by Syndicate Bank against three defendants. Be spite service being effected on the defendants, none of them appeared, and this Court directed ex parte proceedings against the defendants on 21-7-1986. It was further directed that the plaintiff will file affidavit by way of ex parte evidence. (2) Today the suit has come up before me for final disposal. (3) I find that affidavit by way of ex parte evidence has been filed by one Mr. Y. K. Pai who is stated to be the Manager of the Rani Jhansi Road, branch of the plaintiff bank. Mr. Pai has staled in the affidavit that the plaint has been signed and verified by him, and that he holds power of attorney from the bank to file institute this suit in terms of a power of attorney, a photo stat copy of which is marked as Ex. P. 1. (4) The only power of attorney which has, been filed on record of this case, is a photo copy of a power of attorney, which is purported to have been executed in favor of M...
R.B. Kapoor Vs. Manik N. Dastoor
Court: Delhi
Decided on: Sep-03-1990
Reported in: 43(1991)DLT127
Sunanda Bhandare, J.(1) The ground floor premises consisting of two bed rooms one drawing-cum-dining room, kitchen, W C. and servant quarter over the garrage of property no. 126 Jor Bagh, New Delhi were let out to the respondent on 7.11.1968 by the petitioner at a monthly rent of Rs. 750.00 for purely residential purpose. The petitioner was employed as Assistant Controller of defense Accounts at that time. A petition for eviction was filed by the petitioner on 29.11.1979 on the ground of bona fide personal need of the petitioner for himself and his family members dependant upon him. It was submitted in the said eviction petition that at that time the petitioner was posted at Meerut, his son was studying in Modern School, Barakhamba Road, New Delhi in 9th class. It was stated that on account of the petitioner and his family being out of Delhi, the education of the son of the petitioner had suffered due to absence of supervision and guidance. The petitioner, thereforee, submitted that he...
Sat Pal Sood Vs. Raj Kumar Tulsiani
Court: Delhi
Decided on: Sep-03-1990
Reported in: 42(1990)DLT677
Smaanda Bhandare, J.(1) The premises consisting of barsati room kitchen, toilet and bath room owned by the petitioner at A-32 Lajpat Nagar-11, New Delhi constructed on a plot of 200 sq. yds. were let out to the respondent at a monthly rent of Rs. 250.00 in July 1977 for respondent purpose. A petition for eviction was filed by the petitioner on 28.11.1984 under Section 14(1)(e) read with Section 25-B of the Delhi Rent Control Act, 1958 (hereinafter referred to as the Act) on the ground on bona fide personal need of himself and his family members dependant on him. It was contended in the said petition that the family of the petitioner consisted himself, his wife, three married sons and their wives, grand children and three married daughters. (2) The petitioner is in occupation of the entire ground floor and first floor of the said premises which consists of 3 bed rooms on the ground floor and two bed rooms on the first floor. The first floor is occupied by the second son of the petitione...
Shakti Fabrics Vs. Sri Ram Textiles
Court: Delhi
Decided on: Sep-03-1990
Reported in: 1991(1)ARBLR73(Delhi); 42(1990)DLT671; 1991(20)DRJ190; 1990RLR493
M.L. Verma, J. (1) This is a petition under Section 115 of the Code of Civil Procedure (hereinafter referred to as the CPC) against the order of the Commercial Sub-Judge, Delhi dated 28-10-89 allowing the application of the respondent herein under Section 34 of the Arbitration Act (hereinafter referred to as the Act).(2) The petitioner herein had filed a suit under Order 37 Civil Procedure Code before the Commercial Sub-Judge, Delhi. A few important dates may be noticed herein. The summons of the suits was served on the respondent/defendant on 10-l1-1986. The respondent herein entered appearance on 17-11-1986. Summons for judgment was served on 11-11-87. On 16-11-87 an application under Section 34 of the Arbitration Act was filed. Thereafter the respondent herein also filed an application for leave to defend on 19-11-87.(3) Mr. Malhotra, learned counsel for the petitioner, has raised three points in support of his revision petition. His first contention is that the respondent herein ha...
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