Delhi Court July 1991 Judgments
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Commissioner of Sales Tax Vs. J.R. Trading Co.
Court: Delhi
Decided on: Jul-16-1991
Reported in: [1992]85STC574(Delhi)
B.N. Kirpal, J. 1. This is a reference under section 45 of the Delhi Sales Tax Act, 1975, in respect of the assessment year 1972-73 whereby the Appellate Tribunal has referred the following question to this Court : 'Where the hair removing soap (depilatory) manufactured and sold by the dealer is covered by entry No. 17 of the First Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as then in force in Delhi and its sale taxable under clause (a) of sub-section (1) of section 5 of the Act.' 2. The dealer was carrying on the business of manufacture and sale of hair removing soap and shaving soap. It was contended that hair removing soap did not fall under entry 17 of the First Schedule to the Bengal Finance (Sales) Tax Act, 1941, as then in force in the Union Territory of Delhi. According to the dealer the said item was taxable at the rate of 5 per cent and not at the higher rate of 8 per cent. 3. The Sales Tax Officer held that hair removing soap was a cosmetic and taxable at...
Taimur Jehan Begum Vs. Union of India
Court: Delhi
Decided on: Jul-16-1991
Reported in: 45(1991)DLT29; 1991(22)DRJ212
(1) This is not a routine kind of land acquisition matter because only the appellant's building was acquired for a specific purpose which was situated in the heart of the city. Neither any other building in the same area has been acquired nor any commercial transaction had taken place in the immediate past to provide us any basis or guideline on which a reasonable market value of the land and building acquired can be satisfactorily determined. In the absence of any tangible evidence on record, it is difficult to evaluate the value of the land and building acquired. We have also taken into consideration the fact that the land and building acquired was situate in the heart of the city and its proximity - with Chitli Qubar, Jama Masjid and Daryaganj. The additional District Judge has awarded Rs. 55.00 per square yard whereas the appellant has prayed for Rs. 150.00 per squire yard. We have also taken into consideration the architectural value of the building, and after giving careful consi...
Hans Raj Bhalla Vs. Union of India
Court: Delhi
Decided on: Jul-16-1991
Reported in: 45(1991)DLT131; 1991(21)DRJ223
Dalveer Bhandari, J. (1) This appeal is directed against the judgment of the additional District Judge. Delhi, dated March 20, 1972.(2) The land in dispute comprised of Khasra No. 350/135 and 342/135 measuring 3 bighas and 11 bids was situate in village Kalu Sarai, was acquired by the Delhi Administration turn the planned development of Delhi, in pursuance to Notification No. F. 4 2/62-L&H;, dated August 3. 1963 and consequently Award No. 1947 of village Kalu Sarai ensued whereby the land in dispute was assessed at the rate of Rs. 7.300.00 per bigha.(3) According to the appellant, the compensation as evaluated by the Land Acquisition Collector is totally inadequate and did not represent true and correct market value of the land The appellant further submitted that in no case the market value of the land in dispute can be evaluated less than Rs. 125.00 per square yard.(4) In the written statement submitted by the respondent Union of India, great emphasis was laid on the correctness of t...
Custodian of Evacuee Property Vs. Muslim Ahmed Etc.
Court: Delhi
Decided on: Jul-16-1991
Reported in: 45(1991)DLT441
Santosh Duggal, J. (1) This is a regular second appeal filed by the Custodian of Evacuee Property in respect to the judgment in appeal dated 28th September, 1972 passed by the then Additional District Judge, Delhi whereby the appeal filed by the present appellant was allowed partly, but dismissed In respect to the claim on account of house tax allegedly payable in respect to the composite property which was the subject matter of the suit filed by the respondents for rendition of accounts against the present appellant. (2) There is a concurrent finding of the two Courts below that there is no evidence on record that any house tax dues had been paid in respect to the composite property by the Custodian of Evacuee Property. It was further held that since the property was composite property, and thus the liability to pay house tax was joint and several ; both of the Custodian of Evacuee Property on behalf of the evacuee owners, and also of the non-evacuee owners, who were plaintiffs in the...
Ramji Dass Ram Bilas Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Jul-16-1991
Reported in: [1991]191ITR412(Delhi)
B.N. Kirpal, J. 1. This is a reference under Section 256(1) made by the Income-tax Appellate Tribunal arising out of the penalty proceedings which have been initiated against the assessed.2. Briefly stated, the facts are that, in respect of the assessment years 1962-63, 1963-64, 1964-65 and 1967-68, with which we are concerned in these references, the assessed was carrying on a business. It was alleged by the Income-tax Officer that there was a business which was being carried on by the assessed benami in the name of Shri Raghubir Saran and that borrowings from a concern, M/s. Hari Ram Ajit Kumar, represented adjustments of funds belonging to the assessed-firm. The Inspecting Assistant Commissioner initiated penalty proceedings by issuing a show-cause notice under Section 274(2) read with Section 271(1)(c) of the Act. In reply thereto, the assessed contended that it was not liable to pay any penalty as it was not carrying on any benami business. It is not necessary for us to go into th...
B.N. Saxena Vs. Joginder Singh
Court: Delhi
Decided on: Jul-16-1991
Reported in: 45(1991)DLT1
D.P. Wadhwa, J.(1) This is an appeal by the defendant from the Judgment and decree dated 12 May, 1972 of the learned Commissioner Sub judge, Delhi, whereby he decreed the suit of the plaintiff for Rs. 16,200.00 . (2) The plaintiff filed a suit for recovery of Rs. 27,450.00 towards arrears of rent claiming himself to be the owner and landlord of a certain property situated at Diplomatic Enclave, New Delhi, of which defendant was stated to be the tenant at a monthly rent of Rs. 450.00 . The defendant denied the relationship of landlord and tenant between the parties and raised- certain other pleas. (3) On pleadings of the parties, the following issues were framed :- 1. Whether there exists no relationship of landlord and tenant between the parties 2. Whether the claim of the plaintiff regarding arrears of rent of the period beyond three years before the filing of the suit i within time Opd 3. Whether the entire claim of the plaintiff is barred by limitation 7 Opd 4. Whether the suit is b...
Delux Woollen Mills Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1991
Reported in: (1991)(37)LC419Tri(Delhi)
1. The validity of the import of goods purported to be wool waste and their valuation is the subject matter for consideration in this appeal.2. The appellants, who are manufacturers of woollen yarn, imported wool waste of the following description viz. job lot containing card droppings, condensor liable to contain some skin pieces having wool content about 80%. The indent dated 17.6.1985 was placed for a quantity of 2400 kgs. at a price of Sterling pence 140 per kg. cif. On arrival of the goods the importers filed a bill of entry for home consumption.The importers at the request of the Customs Department supplied the Department a copy of the test report furnished by Wool Testing Services International Ltd. of England showing that the goods contained 84.85% of wool. Samples were drawn from the bales and the test report revealed as under (i) three of five bales contained grey and white soft fibres and cut pieces of loosely spun yarn with incidental impurities. The test report said--it i...
Rishi Packers Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1991
Reported in: (1992)(60)ELT474TriDel
1. This appeal is directed against the order dated 25-1-1990 passed by the Additional Collector of Customs, Bombay. The facts, in brief, are that on 29-12-1989, the appellants presented 3 Bills of Entry for warehousing in respect of 49.5 metric tonnes of Polypropylene. Before the complete procedure for warehousing of the polypropylene quantity of 49.5 metric tonnes could be completed, the appellants, due to urgent need of the material, on 3-1-1990 asked their Customs House Agents to clear 33 metric tonnes out of 49.5 metric tonnes of the goods for home consumption instead of warehousing. Therefore, on 3-1-1990, the Customs House Agents requested the Assistant Collector (Imports) to cancel the 2 Bills of Entry for warehousing filed on 29-12-1989 out of the 3 Bills of Entry so as to enable the appellants to file home consumption Bill of Entry in respect of two other consignments. On 4-1-1990, the Assistant Collector, Group II-B, made an endorsement on the Customs House Agents' letter of...
Polymer and Allied Products Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1991
Reported in: (1993)(67)ELT959TriDel
1. The appellants are aggrieved with the order-in-appeal passed by the Collector of Central Excise (Appeals) Bombay who has confirmed the order-in-original passed by the Assistant Collector of Central Excise, Ahmedabad. The Assistant Collector has sanctioned a sum of Rs. 48,336.38 p. out of a sum of Rs. 84,197.20 p. as refund claim and rejected the balance amount.2. The appellants are engaged in the manufacture of Fluorescent pigment falling under Tariff Item 14DD of the First Schedule to Central Excises and Salt Act, 1944. They filed the classification list for their product under Tariff item 14DD under protest and had paid Central Excise duty for the same under protest. They filed a refund claim amounting to Rs. 84,197.20p. for the period from 18-11-1976 to 31-3-1978 under their letter dated 15-12-1982 on the ground that the Collector of Central Excise (Appeals) Bombay by his order-in-appeal dated 11-6-1982, had held in respect of another assessee manufacturing the same item as not ...
New India Industrial Society Ltd. (Production) Vs. Union of India and ...
Court: Delhi
Decided on: Jul-15-1991
Reported in: 45(1991)DLT66; 1991(1)DRJ(Suppl)455
S.B. Wad, J.(1) This writ petition is filed by the petitioner New India Cooperative Industrial (Production) Society Ltd., against the order of the learned District Judge in Civil Suit No. 2/75 and S No. 8/75. The suit was originally filed for the specific performance of an agreement to sell 38 bighas and 12 bids was of the land situate village Lahar Heri, on Palam Nazafgarh Road, Delhi.(2) The agreement was allegedly entered into on 2nd October, 1970. The suit for specific performance was filed on 2.1.1975. In the meanwhile, Delhi Land Holdings (Ceilings) Act, I960 was amended by Delhi Land Holdings (Ceillings) Amendment Ordinance 1976. Section 7(A) of the Act provides as under:- 'NOTWITHSTANDING anything contained in any other law every suit for specific performance of a contract for the transfer of the land, instituted after the appointed day and before the commencement of Delhi land Holdings (Ceilidgs) Amendment Act, 1976 shall abate and no suit for the specific performance of any s...
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