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Delhi Court August 1991 Judgments

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Aug 28 1991 (HC)

Dr. Wellmans Homeopathic Laboratory Vs. Incorp. Marketing Service (P) ...

Court: Delhi

Reported in: 48(1992)DLT462

J.K. Mehra, J.(1) This is a suit instituted by the plaintiff which happens to be a registered partnership him against the defendant for recovery of the price of medicines sold and delivered to the defendant. Neon the filing of the suit, summons were issued and defendant failed to enter appearance despite service. Accordingly, they were proceeded against exparte vide order dated 22nd January 1992 and the plaintiff was required to lead evidence on affidavits. Plaintiff has led evidence and one affidavit by way of evidence of Shri Gurmeet Singh Dhingra, one of the partners of the plaintiff has been filed. He has proved on record that the plaintiff is a registered partnership duly registered under the Partnership Act and Form-A issued by the Registrar of Firms has been duly placed on record and is marked as Ex. Public Witness .I/I. He has also proved that he had signed and verified the plaint and instituted the suit and had also authorised I his lawyer Shri Suryakant Singia, Advocate to re...

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Aug 28 1991 (HC)

Raj Kumari Vs. Delhi Administration and ors.

Court: Delhi

Reported in: 45(1991)DLT337

S.C. Jain, J.(1) Smt. Raj Kumari, hereinafter referred to as the petitioner was appointed as a 'caller woman' a class Iv employee in S.D. Hari Mandir School against a vacancy created due resignation of Ram Kali w.e.f. 1.9.64 on compensate grounds being a widow of Jeevandamal a freedom fighter. As per averments made by the petitioner in this writ petition, she has been continuously working in this institution since 1.9.64 without any break and she has been assigned different types of duty by the management of the school such as cleaning of laboratory, office and to do other miscellaneous jobs of taking children from their homes. In fact, she has been performing duties of a peon as a class Iv employee of the institution. Though she has put in 23 years of service but she has not been declared confirmed by the concerned authorities while her juniors have been confirmed. She has also been deprived of service benefits like uniform allowance, washing allowance, medical facilities, overtime al...

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Aug 28 1991 (HC)

Naresh Kumar Seth Vs. Union of India and ors.

Court: Delhi

Reported in: 45(1991)DLT666

V.B. Bansal, J.(1) Naresh Kumar Seth has filed this writ petition invoking the Jurisdiction under Article 226 of the Constitution of India read with Section 482 of the Code of Criminal Procedure praying that the detention order dated 6th March, 1981 be quashed and he may be ordered to be released forthwith. (2) In exercise of the powers under Sec. 3(1) of the Conservation of Foreign Exchange & prevention of Smuggling Activities Act, 1974 (hereinafter to be referred to as the Act,. Mahendra Prasad, Joint Secretary to the Govt. of India, specially empowered officer passed an order dated 6th March, 1991 for the detention of Naresh Kumar Seth s/o Shri Satpal r/o B-242, Derawal Nagar, Delhi with a view to preventing him from engaging in keeping smuggled goods and dealing in smuggled goods otherwise than by engaging in transporting or concealing smuggled goods. (3) Briefly stated facts leading to the filing of this writ petition are that officers of the Directorate of Revenue Intelligence we...

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Aug 28 1991 (HC)

Vipan Kumar Kapoor Vs. S.M. Ali and ors.

Court: Delhi

Reported in: 45(1991)DLT390

R.L. Gapta, J.(1) Petitioner has applied for grant of ball. He has been booked by the Directorate of Revenue Intelligence (DRI for short) under Section 135(1)(b) of the Customs Act, 1962. The allegations In the complaint lodged against the petitioner and 8 others are that acting on a specific intelligence, officers of the Dri intercepted truck No. RRN- 5254 on 21.1.91 between 4-5 A.M. just out side the factory situate at A-71, Industrial Area, G.T. Karnal Road, Delhi-33. Two drivers and three helpers were found in the truck at that time. Besides them, three other persons, namely, petitioner, Sanjay Verma and Mohsin Anwar were also present near the truck to take delivery of the goods loaded in it. On seeing the officers, the petitioner who tried to run away was over-powered after a brief scuffle. The truck was taken to the office complex of the Dri at I.P. Estate. Its search yielded 25 slabs of foreign silver wrapped in Gunny bags and kept concealed in the floor of the truck with a thic...

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Aug 27 1991 (TRI)

Sumer Chand JaIn and NagIn Chand Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)LC536Tri(Delhi)

1. These two appeals arise out of a common order, were heard together and are therefore, being disposed of by a common order.2. Briefly stated, the facts are that Customs Officers of Agra Division intercepted the appellant Shri Sumer Chand Jain on 5-5-1983, while he was going on a scooter having no number plate. On intelligence, they searched him and recovered 500 pieces of watch movements which have been described as S.T. 96 SWISS MADE TYPE movements complete 17 Jewels (Swiss Seventeen) alongwith their hour wheels in three packets and two Citizen Quartz watches of foreign origin, all valued at Rs. 38,300/- (Rupees Thirty-eight thousand and three hundred only) besides, 96 pieces HMT watches of different varieties and 30 Bentex chains of Indian origin were also recovered. In his statement, Shri Sumer Chand Jain stated that he had purchased the said watch movements and the two pieces Citizen watches at Delhi the previous day through one Shri Rakesh, a broker of Delhi against cash paymen...

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Aug 27 1991 (TRI)

intek Tapes Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(38)ECC81

1. Intek Tapes Private Limited has filed an appeal being aggrieved from the order passed by the Collector of Customs and Central Excise (Appeals), Bangalore. Shri G. Sampath, the learned advocate has appeared on behalf of the appellant. He pleaded that the appellant manufactures insulation tapes from polyester film and PVC. He pleaded that the appellant had claimed assessment under Heading 8546.00 and the matter is covered by an earlier decision of the Tribunal in the case of Chetna Polycoats (P) Ltd. v. Collector of Central Excise reported in 1988 (37) E.L.T. 253 (Tribunal) vide order No. 598/1988-C dated 11th July, 1988 in appeal No. E/163/88-C. He further pleaded that the revenue being not satisfied against the order passed by the Tribunal had gone in appeal to the Supreme Court and the Hon'ble Supreme Court had upheld the findings of the Tribunal vide order dated 13-2-1991. He pleaded for the acceptance of the appeal.2. Shri M. Jayaraman, the learned SDR who has appeared on behalf...

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Aug 26 1991 (TRI)

Collector of Central Excise Vs. Indian Oxygen Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1993)LC319Tri(Delhi)

2. The Respondents are manufacturers of various varieties of Welding Electrodes falling under T.I. 50 of Central Excise Tariff. The goods are sold through their depots. They filed a price list No. 3/86. The Electrodes are first packed in cartons and then put in polythene bags and thereafter, in wooden cases. In the price list, they claimed abatement of duty on the cost of wooden cases relying on the judgment of the Hon'ble Supreme Court in Godfrey Philips 1985 (22) ELT 306 (SC).The Asstt. Collector issued a show cause notice proposing to disallow the claim made by the respondents. In reply to the show cause notice, the respondents stated that the function of wooden boxes used is to protect the Electrodes contained in the cartons from damage during transit. This is nothing but protective packing. They further contended that packing in wooden cases is also done with a view to facilitate transport of Electrodes from the factory gate to the godowns of wholesale dealers. It is also mention...

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Aug 26 1991 (TRI)

New Delhi Hotels Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)39ITD259(Delhi)

1. These are appeals filed by the assessee, a limited company, engaged in the business as promoters, developers in the construction of multi-storey buildings and selling flats and the business of financing.Three appeals of the assessee company are against the orders of the CTT(A) in not allowing the claim of interest provided in the accounts, as payable to L & DO and two of the appeals are against the orders of the CIT, setting aside the assessments made. Since the assessment years involved are the same and they do involve common issues, these appeals were grouped together, heard and are accordingly being disposed of by this composite order.2. We shall initially deal with the issue on the claim of interest provided in the accounts, as payable to L & DO. The facts stated briefly relates to the claim made by the L & DO as conversion charges for allowing of the residential house at No. 27 Barakhamba Road to be used as a commercial property. The property initially was under le...

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Aug 26 1991 (HC)

Puran Mal Gupta Vs. Commissioner (Housing) Delhi Development Authority ...

Court: Delhi

Reported in: 45(1991)DLT438

S.N. Sapra, J. (1) By the present writ petition, filed under Article 226 of the Constitution of India, Shri Puran Mal Gupta, seeks to challenge the order dated September 6, 1989, passed by respondent no. 2, whereby, the allotment of a flat, in favor of petitioner, was cancelled.(2) In August, 1985, the Delhi Development Authority, advertised a special Housing Registration Scheme-1985, for retired and retiring public servants. Under this scheme, multistory flats were to be constructed, for Middle Income Group, Lower income Group and Janta category. Every Government employee or public sector employee, who had retired, as on July, 11, 1985, and who was due to retire within 3 years, from the date, was eligible to apply for one of the categories of flats, based on his annual income.(3) Since petitioner was due to retire on October, 31, 1987, and, as such, was eligible. He, on August, 31, 1985, applied for the allotment of Middle Income Group flat. In his application, the petitioner stated t...

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Aug 26 1991 (HC)

Hori Lal Vs. Sarwan Kumar

Court: Delhi

Reported in: 46(1992)DLT173

C.L. Chandhry, J.(1) This Regular Second Appeal is directed against the judgment and decree of the Additional District Judge, Delhi by which the appeal of the appellant was dismissed. The fact giving arise to this appeal are, that House No.4-A/57, Old Rajinder Nagar, Delhi was allotted to the parties' father Nihal Chand in 1949. Nihal Chand sold this house to the plaintiff/respondent by sale-deed dated 11-1-1968. The case set up by the plaintiff/respondent was that after the purchase of the house from his father, Nihal Chand, be allowed his brother appellant/defendant to remain in a room and portion of verandah in front, as a licensee. His license have been revoked by notice dated 14th October, 1989, calling upon him to clear off the said portion of the house, but he did not do so. (2) The defendant/appellant contested the suit and pleaded that the property was purchased by the joint Hindu family consisting of their and two brothers and he was a co-owner and that the property had been ...

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