Delhi Court July 1991 Judgments
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ishaq Yaqoob Sayaedna Vs. Mahendra Prasad and anr.
Court: Delhi
Decided on: Jul-15-1991
Reported in: 45(1991)DLT69
Sunanda Bhandare, J.(1) This petition under Articles 226 and 227 of the Constitution of India read with Section 482 Cr.PC has been filed seeking a writ of habeas corpus and praying that the order of detention passed on 17.1.1991 by the Joint Secretary to the Government of India under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974 (hereinafter referred to as the Act) the quashed. (2) The brief facts relevant for the decision be as follows : The petitioner arrived from Bangkok by Air India Flight no. 301 at the Indira Gandhi International Airport, New Delhi on 9.12.1990. The Customs Officers of Indira Gandhi International Airport, New Delhi on arrival of the flight rummaged the aircraft and recovered five torn pieces of cash purchase voucher for purchase of 48 pieces of gold of 10 tolas each at Hongkong. The torn pieces of That Airways Boarding Card issued in favor of the petitioner on Thai Airways was also recovered from the garbage ...
Mohd. Razak and Vs. Mahendra Prasad and anr.
Court: Delhi
Decided on: Jul-15-1991
Reported in: 45(1991)DLT188
Sunanda Bhandare, J.(1) This petition under Articles 226 and 227 of the Constitution of India read with Section 482 Cr. Pc has been filed seeking a writ of habeas corpus and praying that the order of detention passed on19.12.1991 by the Joint Secretary to the Government of India under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1&74 (hereinafter referred to as the Act) be quashed.(2) The brief facts relevant for the decision are as follows : 'the Customs Officers of Indira Gandhi International Airport New Delhi on arrival of the flight Al-30i from Bangkok rummaged the aircraft and live torn pieces of cash purchase voucher for purchase of 48 pieces of gold of 10 tolas each at Hongkong were recovered from the garbage of the toilet of the said aircraft. The petitioner was apprehended. On checking the person and baggage of the petitioner the Customs Authorities did not recover any contraband goods.On further search 24 gold biscuits of 10 ...
Heat Weld Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-12-1991
Reported in: (1992)LC578Tri(Delhi)
1. The appellants are a small scale unit engaged in the fabrication of pressure vessels, gas cylinders, storage tanks, tank bodies for LPG Tanker-Trucks and Trailer-Tankers. LPG tankers of capacity upto 25000 litres mounted on duty paid chassis were classified by the Central Excise authorities under Heading 8704.00 of the Central Excise Tariff and were assessed to duty at the rate of Rs. 4,000/- per unit under Notification No. 162/86. LPG tanks of capacity more than 25000 litres manufactured by the appellants were mounted on duty paid prime movers and trailers with the weight of the tank body falling partly on the prime-mover and partly on the trailer. In the Show Cause notice dated 29-2-1988 issued to the appellants it was alleged that Semi-Tanker-Trailer No. 57 was cleared by the appellants without payment of Central Excise duty and in respect of Semi-Tanker-Trailer No. 55 covered by gate-pass No. 35 dated 22-12-1987 prior to the removal from the factory the appellants had failed to...
Collector of Customs Vs. Presto Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-12-1991
Reported in: (1995)(80)ELT715TriDel
1. This appeal is directed against the Order dated 12-3^1990 passed by the Collector of Customs (Appeals), Bombay. The facts in brief are that the respondents are manufacturing Combs and Brushes out of imported cellulose acetate sheets in the Kandla Free Trade Zone. They are required to export minimum of 50% by weight of the product and the balance quantity of Cellulose Acetate Scrap is allowed to be cleared for Home Consumption on payment of duty after allowing 2% manufacturing loss. The respondents were required to pay additional duty of customs (CVD) on the Cellulose Acetate Scrap apart from customs duty by the order of the Assistant Collector of Customs, Kandla Free Trade Zone dated 22-6-1989. This came about because of the following circumstances :- The respondents were importing cellulose acetate scrap sheets claiming exemption under Notification No. 77/80, dated 17-4-1980. In this Notification Para 2(a)(ii) provides for clearance of scrap or waste material arising in the course...
Collector of Customs Vs. Hindustan Pulverising Mills Pvt.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-12-1991
Reported in: (1991)LC227Tri(Delhi)
1. Question involved in this appeal filed by the department is regarding classification of the goods described in the bill of entry as "Mill Grinding Machinery (Air Attrition Mill Model 0808-3 Jet-o-Mizer).The department assessed it in the first instance under Tariff Heading (TH) 84.59(1) CTA, 1975 although the respondents herein claimed its assessment under TH 84.56. The Assistant Collector of Customs, Bombay, who passed the order in assessment dated 2-3-1984 held after going through the leaflet produced by the appellants that the imported machine was designed for use in the grinding of (i) minerals (ii) plastics (iii) pharmaceuticals and (iv) chemicals. The said Asstt.Collector, therefore, observed that the imported machine finds application or is designed for use in various industries, namely, mineral, plastic, pharmaceutical, chemicals etc. It was also held that classification of machine did not depend upon the use to which importer put it but it depended upon its functioning, cap...
Common Cause Vs. Commissioner, Municipal Corporation of Delhi and anr.
Court: Delhi
Decided on: Jul-12-1991
Reported in: 45(1991)DLT236; 1991RLR426
D.P. Wadhwa, J. (1) This writ petition is by way of public interest litigation. The petitioner claiming to be a society registered under the Societies Registration Act seeks issuance of a writ of mandamus or any other appropriate order directing the respondents Municipal Corporation of Delhi and the New Delhi Municipal Committee to withhold all further actions on the notices issued by the authorities to various property owners in Delhi for enhancement of the rateable value of their properties. Then there are certain consequential reliefs. Delhi Municipal Corporation (M.C.D.) is constituted under the Delhi Municipal Corporation Act, 1957, and the New Delhi Municipal Committee (N.D.M.C.) under the Punjab Municipal Act, 1911, as extended to Delhi. (2) For the purpose of decision of this petition we may refer only to notices issued under the Delhi Municipal Corporation Act (for short 'the Act). It is stated M.C.D. issued as many as over a lakh of notices under Section 126 of the Act. On fi...
indures (P.) Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-11-1991
Reported in: (1991)38ITD635(Delhi)
1. This appeal by the assessee is directed against the order of CIT Delhi-III passed under Section 263 on 24th February, 1988. Assessee is a private limited company. Assessment under Section 143(3) had been completed vide order dated 31st March, 1986. On examination of assessment records of the assessee, the CIT was of the view that the order passed by the Assessing Officer was erroneous in so far as it was prejudicial to the interests of revenue on the ground that unpaid sales-tax of Rs. 2,99,520 had not been treated as trading receipts and disallowance under Section 43B not made. Second reason for initiating action under Section 263 was that disallowance under Section 37(2A) to 37(3D) of the Income-tax Act, 1961 had not been made on account of sole selling commission. Assessee objected to the proposed action which did not find favour with the CIT. He accordingly set aside the assessment order made by the Assessing Officer and directed him to make fresh assessment in accordance with ...
Commissioner of Wealth Tax, New Delhi Vs. Prithvi Raj and Co.
Court: Delhi
Decided on: Jul-11-1991
Reported in: 45(1991)DLT59; [1993]199ITR424(Delhi)
ORDER--Two valuation reports--WTO accepting the one valued at higher price--Order cannot be termed erroneous or prejudicial to the revenue warranting revision by CWT.Wealth Tax Act 1957 s.25(2) B.N. Kirpal, J.(1) The petitioner seeks reference of the following two questions: '(I)Whether on the facts and in the circumstances of the case, the Tribunal was correct, in not upholding the order of the Commissioner of Wealth-tax under Section 25(2) of the W.T. Act. 1957 (ii) Whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that the instructions of the Ministry of Works and Housing were not on record when it was a general circular Published in the Official Gazette and as such did exist at the time of framing the assessment and the assessing officer was required to have knowledge of the same ?'(2) In the present case, the question involved is with regard to the valuation of the property situates at 39, Najafgarh Road, New Delhi. This property is ind...
Commissioner of Sales Tax, New Delhi Vs. Tara Chand Sahni and Sons
Court: Delhi
Decided on: Jul-11-1991
Reported in: 1991(1)DRJ(Suppl)56
B.N. Kirpal, J.(1) The Financial Commissioner, Delhi has made this reference under Section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, as enforced in Delhi in the relevant assessment year 1969-70 (hereinafter referred to as the said Act). (2) The respondent is a firm engaged in the purchase and sale of towels, bed-sheets, pillow covers and handkerchiefs (hereinafter referred to as the dealer) It had not filed any return under the Act. On 14th May, 1970, Shri B.L. Gupta, Assistant Sales Tax Officer. Ward No. 9 issued a notice to the dealer in Form S.T XIV. There is nothing on the record to indicate as to what transpired after the issuance of the said notice, as far as Shri B.L. Gupta is concerned. As per the statement of the case. proceedings for assessment were taken up by one Shri R.C. Minocha, who was also an Assistant Sales Tax Offlcer. As per the order sheet, the proceeding commenced atleast on 19th November. 1970 when the partner of the dealer firm produced the books of acc...
Dr. R.K. Deka and Others Vs. Union of India and Others
Court: Delhi
Decided on: Jul-10-1991
Reported in: AIR1992Delhi53
ORDERArun Kumar, J. 1. This Letters Patent Appeal is directed against the judgment of a learned single Judge of this court dated 27th April, 1984 (reported in AIR 1984 Delhi 413. By the said judgment, writ petitions filed on behalf of the petitioners challenging the legality of the decision of the Government in dropping a scheme for allotment of land in Delhi to non-resident Indians, living abroad, were dismissed. The petitioners feeling aggrieved have filed the present appeal. 2. The facts necessary for purposes of decision of the present appeal are that the Central Govt. announced a scheme in early 1978 for allotment of residential plots to nonresident Indians living abroad. The objective of the scheme was to facilitate the nonresident Indians living abroad to build residential houses in India and thereby satisfy their natural urge to own property in their own country. The scheme was introduced in Delhi on an experimental basis. Non-resident Indians living abroad, who did not own res...
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