Delhi Court December 1991 Judgments
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Sanjeev Sethi Vs. Union of India and ors.
Court: Delhi
Decided on: Dec-04-1991
Reported in: (1991)101CTR(Del)81; 47(1992)DLT144; ILR1992Delhi656; [1992]195ITR338(Delhi)
B.N. Kirpal, J. (1) The challenge in this writ petition is to the order passed under Section 269 UD(1) by the Appropriate Authority under the Income-tax Act (respondent No. 2), whereby it has decided to purchase the flat which was to be sold pursuant to a letter of allotment which had been issued by M/s Ansal Propel ties and Industries Ltd. (respondent No. 4) in favor of the petitioner. (2) Briefly stated the facts are that one Smt. Satyawanti Dhawan (respondent No. 5) is the owner of plot No. 6, Jantar Mantar Road, New Delhi. On 4th September, 1979 she entered into an agreement with M/s Competent Builders. As per the terms of the said agreement M/s Competent Builders was to develop this property and construct a multi-storeyed residential building. According to the terms of the agreement the entire building was to be constructed by M/s Competent Builders out of its own resources and 35% of the saleable area on all the floors was to be allotted to the owner. The balance area could be so...
Anil Sanan Vs. Union of India and anr.
Court: Delhi
Decided on: Dec-04-1991
Reported in: 46(1992)DLT87
Sunanda Bhandare, J.(1) This petition under Articles 226 and 227 of the Constitution of India has been filed challenging the order of the Joint Secretary to the Govt. of India dated 29th July, 1991 passed under Section 3(1) of Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974. The petitioner was arrested by the Directorate of Revenue Intelligence on 17th July, 1991 when the officers of the Directorate of Revenue Intelligence intercepted two white Maruti Cars bearing No. DL-3C-B-3050 and DL-4C- 1957 in front of Cargo Complex, near Igi Airport, New Delhi. On search of Car No. DL-3C-B-3050 gold bearing foreign marking was recovered. The said car was driven by one Shri Ratnesh Sahai and the petitioner was sitting in the said car. It is alleged that the gold was given to the petitioner by one Shri Issac Samuel, Duty Manager of Ambassador Flight Catering Operation and he had in turn to hand over the said gold to Shri Rajinder Singh and Shri Harbhajan Singh. It i...
Collector of Central Excise Vs. Woodcraft Products Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-03-1991
Reported in: (1995)(75)ELT647TriDel
1.1 The respondent firm submitted a price list effective from 1-4-1979 in respect of one side Decorative Plywood-Moon Brand (rejected). They produced some sale bills and statement for break-up of expenditure on account of transportation of the goods alongwith the supporting documents. The Assistant Collector of Central Excise, Dibrugarh was satisfied that the average cost of transportation of 0.37 p per sq. mt. on 1 mm thickness basis from the place of removal to that of delivery of the goods, as worked out by the factory was reasonable and therefore allowed the deduction of the same from the normal sale price of such goods sold by the assessee at their sale centre at Bombay. Later on, however, it was found that as per the sale bill an amount of 0.65 p per sq. mt. on 1 mm thickness basis was realised on account of transportation and other local expenses by the buyers as against the approved deduction of 0.37 p, mentioned supra. The Assistant Collector, therefore, finalised the assessa...
Prahlad Swarup Aggarwal Vs. Rattan Bala Aggarwal
Court: Delhi
Decided on: Dec-03-1991
Reported in: 46(1992)DLT144; I(1992)DMC178
Santosh Duggal, J. (1) Case records have been receded. On perusal of the same I find that the proceedings, to which the impugned order pertains were, on an application under Section 24 of the Hindu Marriage Act, filed by the respondent who is also respondent in the petition filed by the present petitioner under Section 13(ia) of the Act. (2) On perusal of the order sheets I find that in fact the application under Section 24 of the Act was listed for orders on 3rd July, 1986 by order dated 26th May, 1986 when the petitioner moved on application for cross-examining the respondent. This application was allowed. After that application was disposed of by order dated 27th October, 1986, the petitioner moved another application under Order 12 Rule 8 CPC. That application was disposed of vide order dated 25th April, 1987 and then the case was fixed for cross-examination of the parties in respect to their respective affidavits filed in connection with the application under Section 24 of the Act...
Anugrah Sharma Vs. Balbir Singh and ors.
Court: Delhi
Decided on: Dec-03-1991
Reported in: 1992ACJ284; 46(1992)DLT186; 1992RLR119a
D.P. Wadhwa, J. (1) The petitioner, a yongman of 28 years of age, suffered grievous injuries in the motor accident which occurred on 19 March, 1977. He is a graduate and got proficiency in playing sitar. At the time of accident he was employed with the Doordarshan and while on duty when he was coming back from Jaipur the unforunate accident occurred. He was in the car which was hit by the truck driven by the first respondent. The second respondent Is the owner of the truck and third respondent is the insurer. The petition was filed on 17 September, 1977. The petitioner was appearing in LL.B. Examination but could not complete the same because of the injury which he suffered. He said but for this injury he would have qualified the LL.B. Examination and would have joined his father, a parctising advocate in Charkhi, Dadri in District Rohtak. (2) On the pleadings of the parties various issues were framed by the learned Motor Accident Claims Tribunal, Delhi, who by his judgment dated 21 No...
Bhanwar Pal Singh Vs. State (Delhi Administration)
Court: Delhi
Decided on: Dec-03-1991
Reported in: 46(1992)DLT534; 1(1992)DMC373
R.L. Gupta, J. (1) The petitioner and the deceased Mrs. Gayatri Devi appeared before the Registrar of marriages on 25.6.1990. Counsel for the State informs that actual marriage was to take place somewhere in July, 1990 after expiry of notice period.(2) The facts whi further appear are that both of them started living together. On 16.7.1990 the deceased Smt.Gayatri Devi got burn injuries. She was removed to the hospital that very day. Her first statement was recorded on 17.7.1990 by the learned S.D M. wherein she stated that she caught fire accidentally from the burring stove. But in her subsequent statement on 19.7.1990 she named the petitioners as the perpetrator of the crime. She died on 21.7.1990.(3) I have carefully considered the facts of the case. Taking to the totality of the circumstances into consideration and without expressing opinion either way, lam of the view that the petitioner should be released on bail on furnishing a personal bond of Rs. 5,000/ with one surety of the ...
P.S. Bedi and Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-02-1991
Reported in: (1992)(59)ELT293TriDel
1. This is an appeal against an order suspending Custom House Agent (CHA) Licence of the appellant - a partnership firmunder Regulation 21(2) of the Custom House Agents Licensing Regulations (CHALR), 1984 because an enquiry under Regulation 21(1) read with Regulation 23 ibid is contemplated against the said firm and its employees. Since the impugned order is short and many arguments have been advanced against the tenseness of the impugned order, it is reproduced in full:- WHEREAS a Show Cause Notice C. No. VIH(A)10/45/Cargo/P&I/90 dated 7-5-1991 has been served among others upon the Custom House Agent M/s. P.S. Bedi & Co. E-43/1, Okhla Indl. Area, Phase-II, New Delhi-20, Sh. P.S. Bedi, Mg. Partner of the said firm and Sh. R.S. Bedi, an employee of the Custom House Agent, for their active connivance with M/s. Mitsubishi Heavy Industries Ltd. and M/s. ACKM Pithawala in undervaluation and the fradulent clearance of goods vide Bill of Entry No. 252592 dated 17-9-1990 at the Air Ca...
Metal Lamp Caps (India) Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-02-1991
Reported in: (1995)(75)ELT177TriDel
1. These two appeals arise out of common impugned orders and since the issue is common in both the cases, they are, therefore, clubbed together and are being disposed of by this common order.2. The point to be considered in these two appeals is whether the appellants are entitled to exemption from payment of duty on waste and scrap of brass and aluminium under Notification Nos. 172/84 and 182/84 respectively, since they availed Modvat credit on raw materials in respect of waste and scraps. The undisputed facts are that the appellants are engaged in the manufacture of goods falling under Chapters 74, 84, 85 & 86 of the Schedule to the Central Excise Tariff Act, 1985. During the course of such manufacture, waste and scrap of brass and aluminium also arise which fall under sub-heading Nos. 7402 and 7602 respectively. The appellants filed classification lists claiming exemption under Notification Nos. 172/84-C.E., dated 1-8-1984 and 182/84-C.E., dated 1-8-1984 respectively. The claim ...
Shree Pipes Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-02-1991
Reported in: (1992)(59)ELT462TriDel
1. The appeal arises out of an Order-in-Appeal No. 56-CE/JPR/88 dated 27-4-1988. The appellants manufacture Asbestos Cement Pipes. The pipes manufactured by them are as per ISI specification 1592/80. They have full-fledged quality control department with sophisticated costly equipment for testing the characteristics of the rawmaterial as well as the finished product. They also have qualified engineers and other staff to carry out the tests. After the tests are conducted by their own quality control people, ISI Inspectors visited the appellants' factory to check up the quality control of the goods manufactured.3. The appellants supplied the goods to the Public Health Electric Department (PHED), Rajasthan. The said department required the goods to be inspected on their behalf by DGS & D, Ministry of Works, Housing & Supply, New Delhi. The relevant clause of the contract under which the goods are supplied to the Department reads as follows: (i) The material will be got inspected ...
Collector of Customs Vs. Five Star Enterprises
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-02-1991
Reported in: (1992)(41)LC584Tri(Delhi)
1. The Collector of Customs, Bombay, has filed the above captioned appeal being aggrieved from the order passed by Collector of Customs (Appeals), Bombay. Shri S.K. Roy, the learned SDR has appeared on behalf of the appellant-Collector. He pleaded that the issue involved is extension of the benefit of project import under heading 84.66. He pleaded that there was no endorsement made by the licensing authority on the licence as to the extension of benefit of project import on the import licence. He pleaded that for getting the benefit of project import there should be an endorsement on the import licence as well as registration prior to the clearance of the goods by the Revenue authorities. He pleaded that in the present matter the respondents does not satisfy the first requirement, that is, endorsement on the import licence but he fairly stated that an application for the registration of the contract before the clearance of the goods was duly filed by the respondents before the Revenue...
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