Delhi Court May 1991 Judgments
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income-tax Officer Vs. Tilak Raj Batra
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-14-1991
Reported in: (1991)38ITD224(Delhi)
1. The aforesaid appeals and the cross objections arise out of proceedings for the levy of penalty under Section 271(1)(a) for assessment years 1978-79,1979-80 and 1980-81.2. I have heard the learned Departmental representative and the learned counsel for the assessee and have perused the material placed before me. The two assessees are husband and wife respectively. Their returns of income for the three years under consideration were due to be filed on 31-7-1978, 31-7-1979 and 31-7-1980. The returns of income were filed by Shri Tilak Raj Batra for all the three years under consideration on 30-8-1983. Smt. Krishna Batra filed her returns of income for all the three years on 21-9-1983. The returns of income of the two assessees for the three years under consideration were, thus, late by various periods. The assessing officer initiated proceedings for the levy of penalty and the two assessees explained the delay by saying that one Shri Chander Prakash Chabra, Advocate was their counsel ...
S.K. Jangir Vs. Union of India
Court: Delhi
Decided on: May-14-1991
Reported in: 1991CriLJ2673
ORDER1. In this writ petition filed under Art. 226 of the Constitution of India read with S. 482, Cr.P.C. Shri S. K. Jangir (hereinafter referred to as the petitioner) has challenged the order of detention dated 3-12-90 passed under section 3(1) of Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as COFEPOSA) by the Joint Secretary to the Govt. of India. 2. In brief, the allegations against the petitioner are that on 7th October, 1990, the petitioner arrived at IGI Airport, New Delhi from Dubai. He made a wrong declaration about the goods which he had brought along with him. He was intercepted at the exit gate and as a result of the search of his baggage, it was revealed that he has kept concealed seven gold biscuits of foreign marking of ten tolas each weighing 816.20 grams valued at Rs. 2,77,508 (M.V.). On checking of his passport, it also came to light that he had been to Dubai three times earlier from 1984 to 1990. On these ...
Carrasco Investments Ltd. and ors. Vs. Special Director, Enforcement D ...
Court: Delhi
Decided on: May-14-1991
Reported in: [1994]79CompCas631(Delhi); 44(1991)DLT615; 1994(46)ECC234
D.P. Wadhava, J.(1) By this writ petition, the petitioners who number seven seek an order of direction quashing a show cause notice issued to them under the Foreign Exchange Regulation Act. 1973 (for short 'the Act') and for a further direction prohibiting the respondents from proceeding with that notice in any manner. This show cause notice is dated October 16, 1985 and was issued by the Special Director, the first respondent under Section 51 of the Act. There are three respondents. The second respondents is the Enforcement Officer in the Enforcement Directorate under the Act, and the third respondent Union of India through the Secretary, Ministry of Finance. (2) The facts which have been set out in the show cause notice for proceeding under the. Act have not been disputed by the petitioners for the purpose of this petition. These facts may briefly be set out. 1.M/s. Shaw Wallace & Co. Ltd. (Shaw Wallace) is a public limited company registered under the laws of this country in India. ...
Lipton India Ltd. Vs. Industrial Tribunal No. Ii and anr.
Court: Delhi
Decided on: May-14-1991
Reported in: 45(1991)DLT452; [1991(63)FLR347]; (1992)IILLJ427Del
S.B. Wad, J. (1) A refeience was made by Delhi Administration to the Industrial Tribunal and Labour Court on 1.1.1985 regarding an industrial dispute between the parties. Reference reads- 'WHETHERthe management is justified in discontinuing the basis of determination of the commission part of the wages of the Salesmen/ Divisional Salsemen of the Delhi Branch and if so, what directions necessary in this respect?' (2) The workmen filed their claim. The management filed its written statement on 2,4.1986. The petitioner filed an application for amendment of the written statement. Through the impugned order the Industrial Tribunal rejected the application for amendment. It is this order which is challenged in this writ petition. The Tribunal has found that the application was belated, repetitive, argumentative, raising legil pleas and was malafide in certain respects. (3) The petitioner company used to engage Workmen/Divisional Salesmen for sale of Tea produced by the company and certain co...
ishwar Dass Rajput Vs. Chaman Prakash Puri and ors.
Court: Delhi
Decided on: May-14-1991
Reported in: 44(1991)DLT639; 1991RLR322
Mahinder Narain, J. (1) This order will dispose of C.M. No. 56 of 1991 in a revision petition, whereby stay of eviction order against the tenant is sought. On 2.5 1991.1 had given Mr. Makhija further time to bring authorities in support of his contention, that in a proceeding before the Rent Controller it is open to a tenant' to question the legality and validity of a Will relied upon by the owner to establish his ownership. (2) Today Mr. Makhija has not been able to bring any authority in support of his proposition. (3) In fact, by a judgment of this Court (N.N. Goswamy, J.), relying upon the observations of the Supreme Court in Kanta Goel v. B.P. Pathak, : [1977]3SCR412 , it was held that it is not permissible for a tenant to challenge the legality and validity of a Will. (4) Other judgments which have been cited by Mr. Makhija, namely 1977 Rcr 464, 1974 Rcr 1 and 1982 Sc 1213, do not relate to the legality and validity of a Will, thereforee, not relevant to the matter before me. (5)...
Reena Manjula Vs. Sukhdev Singh and ors.
Court: Delhi
Decided on: May-14-1991
Reported in: II(1992)ACC648; 1992ACJ113
R.L. Gupta, J. 1. This regular first appeal is directed against the judgment dated 11.3.1987 of the learned Motor Accidents Claims Tribunal, New Delhi ('Tribunal' for short) by which he awarded a sum of Rs. 48,000/- to the appellant payable by the Oriental Fire and General Insurance Co. Ltd. ('insurance company' for short) on behalf of all the respondents. The insurance company was directed to deposit a crossed cheque for Rs. 28,000/- in the name of the petitioner and Anr. crossed cheque of Rs. 20,000/- in the name of the Tribunal. It was also made liable to pay interest at the rate of 9 per cent per annum from the date of the judgment till realisation. A sum of Rs. 20,000/- to be deposited in the name of the Tribunal was to be converted into a fixed deposit account for a period of 3 years while the amount of Rs. 28,000/- was made payable to the petitioner.2. The claim arose out of a fatal accident suffered by Suresh Kanta, mother of the petitioner on 19.12.1972 while she was standing ...
Neena Manjula Vs. Sukhdev Singh and ors.
Court: Delhi
Decided on: May-14-1991
Reported in: II(1991)ACC419
R.L. Gupta, J.1. This regular first appeal is directed against the judgment dated 11.3.87 of the learned Motor Accident Claims Tribunal, New Delhi (Tribunal for short) by which he awarded a sum of Rs. 48,000/- to the appellant payable by the Oriental Fire and General Insurance Co. (Insurance Company for short) on behalf of all the respondents. The Insurance Co. was directed to deposit a crossed cheque for Rs. 28,000/- in the name of the petitioner and another crossed cheque of Rs. 20,000/- in the name of the Tribunal. It was also made liable to pay interest at the rate of 9% per annum from the date of the judgment till realisation. A sum of Rs. 20,000/- to be deposited in the name of the Tribunal was to be converted into a fixed deposit account for a period of 3 years while the amount of Rs. 28,000/- was made payable to the petitioner.2. The claim arose out of a fatal accident suffered by Smt. Suresh Kanta, mother of the petitioner on 19.12.1972 while she was standing at DTC bus stop o...
Boudier Christian Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-13-1991
Reported in: (1993)46ITD114(Delhi)
1. These assessees are non-residents. By these separate appeals, they challenge various first appellate orders passed by the learned CIT (Appeals), Dehradun for the assessment years 1984-85, 1985-86 and 1986-87. Since parties, facts and issues are common, for the sake of convenience, we propose to dispose of all the matters by a single order.2. For detailed facts and discussion, we shall first take up ITA No.7488/ Del/89 for the assessment year 1985-86 in the case of Mr. Machin Roy, since in this case, the assessment and the order of the first appellate authority are in detail and in the case of others, the conclusions arrived at here were merely followed.3. By status assessee in this case is a non-resident individual whose accounting period was the year ending 31-3-1985. Return is said to have been filed declaring nil income. M/s Foramer France is a foreign company located in and operating from France. Assessee at the relevant time was an employee of the said company. On 4-2-1984, op...
New Bank of India Vs. Roshan Engineering Industries and Others
Court: Delhi
Decided on: May-13-1991
Reported in: [1993]76CompCas670(Delhi)
P.K. Bahri, J.1. This is a suit for recovery of Rs. 3,03,731.58. Defendants Nos. 1, 5 and 6 have suffered ex parte proceedings during the pendency of the suit although earlier they had appeared for contesting the suit. The facts of the case in brief are that defendant No. 1, a partnership firm, initially comprised defendants Nos. 2 to 4 as partners and had in November/December, 1973, approached the plaintiff-bank for grant of a term-loan of Rs. 50,000 against hypothecation of new machinery worth about Rs. 1.10 lakhs to be purchase from Messrs. Niranjan Singh Kartar Singh of Ludhiana. The head office of the plaintiff-bank sanctioned the aforesaid loan vide letter dated December 7, 1973, issued to the Ghaziabad branch of the plaintiff-bank. On December 8, 1973, the bank gave a loan of Rs. 50,000 to defendant No. 1 thought its partners defendants Nos. 2 to 4 and they executed a demand promissory note for Rs. 50,000 and agreed to pay interest at the rate of five per cent. above the Reserve...
Great Eastern Shipping Co. Ltd. Vs. Union of India and ors.
Court: Delhi
Decided on: May-13-1991
Reported in: 44(1991)DLT605
C.M. Nayar, J.(1) The preseat writ petition impugaes the order in revision dated 7/20.11.1979 passed by the Government of India in Customs Revision Application against the order in Appeal No. 9/78 dated 17.2.1978. (2) The petitioners are the owners of a vessel 'M.V. Jag Darshan'. The said vessel berthed at about 19-22 hrs. at Paradip Port on 29.3.1976 to discharge the cargo of wheat. The last port of call of the vessel was Singapore. The Customs Officers at Paradip Port received some secret information on 5.4.1976 that M.V. Jagdarshan was carrying a large amount of contraband including large number of tape recorders and other goods of foreign origin and that one of the port employees had already gone inside the ship to purchase a tape recorder. The authorities kept a close watch over the ship and at about 0245 hrs. on 6th April 1976, a port Trust employee was intercepted in the Gangway while getting down from the ship. He was found carrying one Panasonic tape recorder, some cassette ta...
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