Delhi Court January 1992 Judgments
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ishwar Dass Rajput Vs. Chaman Parkash Puri and anr.
Court: Delhi
Decided on: Jan-11-1992
Reported in: 46(1992)DLT619; 1992(22)DRJ168
S.C. Jain, J. (1) The facts giving rise to this revision petition are that Shri Ishware Dass Rajput, petitioner herein was inducted as a tenant in respect of the ground floor portion of S-96, Greater Kailash Part I, New Delhi, under Section 21 of the Delhi Rent Control Act for Ii months on a monthly rent of Rs.550.00 by Ramji Dass Puri deceased father of the respondents. After the expiry of eleven months Ramji Dass Puri, the landlord again applied under Section 21 Delhi Rent Control Act for creation of limited tenancy for a further period of Ii months on a monthly rent of Rs.650.00 . Petition u/s 21 was obtained one after another till 5th February, 1976 when the application under Section 21 was. rejected by the Addl. Rent Controller, but the petitioner continued to be-tenant under Shri Ramji Dass Puri but the rent was increased from Rs.650.00 to Rs.800/ - per month from November, 1975. (2) Record shows that on 17.12.1979, Ramji Dass Puri filed an eviction petition under Section 14 of t...
Monica Electronics Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-10-1992
Reported in: (1993)(42)ECC68
1. Being dissatisfied with the rejection of the refund claim, as time barred by the authorities below, the appellants have filed their present appeal.2. Shortly put the facts of the case are that, the appellants M/s.Monica Electronics Pvt. Ltd., New Delhi, imported a consignment of connector pin receptacle and hand tools for which Bill of Entry No.45033 dated 30-8-1986 was filed and duty amounting to Rs. 59,045.75 was paid on 12-9-1986. The claim for refund of duty was based on the ground that whereas the appellants have paid the duty in advance under pre-deposit system, the goods could not be eventually traced and the International Airport Authority of India could not produce the goods for examination. However, the Assistant Collector of Customs (Refund), New Delhi, rejected the same as time-barred under Section 27 of the Customs Act, 1962 being filed after the expiry of six months as stipulated under the said Section 27. Being aggrieved, the appellants filed their appeal before the ...
Conway Printers Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-10-1992
Reported in: (1992)(38)ECC384
1. This appeal is directed against the order of the Collector (Appeals) rejecting the refund application filed by the appellants.2. The appellants had imported goods and declared the same in the Bill of Entry "Hydrovelour ductoplast damping hoses". The goods were assessed under Heading 59.01/15 of Customs Tariff Act, 1975 as against the appellants' claim for assessment under Heading 59.16/17. The lower authority held that the damping hoses are made of rubber and covered with covering made of textile fabric to transfer water from water duct to the plate. On the basis of the description and the narration of the goods made by the importers, the Asstt. Collector had held that the goods are textile hose pipings classifiable under Heading 59.01/15 and accordingly rejected the importer's claim. The learned Collector has also held that the item is a textile hose pipe as it was declared so in the bill of entry. The invoice dated 14-10-1985 showed that the items were of various circumferences r...
Delhi Financial Corporation Vs. O.P. Gupta and ors.
Court: Delhi
Decided on: Jan-10-1992
Reported in: 1992(22)DRJ235
R.L. Gupta, J. (1) This order will dispose of Cr.R. Nos-49 to 55 of 1991. Those revisions are directed against a common order dated 17th January, 1991 of the learned Metropolitan Magistrate, New Delhi, by which he held that all the complaints filed by the Delhi Financial Corporation against its various debtors after dishonour of their cheques in its favor did not confer jurisdiction upon the Metropolitan Magistrate. To appreciate this order few facts will be necessary.(2) All the seven complaints which stand dismissed by a common order were filed by the Petitioner before the Additional Chief Metropolitan Magistrate, New Delhi who made over the same to the learned Metropolitan Magistrate. It was averred in all these complaints that the intimation of dishonour of the cheques was received in State Bank of Indore, Connaught Circus, New Delhi in which bank these cheques were deposited for collection. There is no dispute in this case that the various accused persons who were being prosecuted...
Bhagwan Dass and ors. Vs. Kuldip Singh and ors.
Court: Delhi
Decided on: Jan-10-1992
Reported in: AIR1992Delhi319; 48(1992)DLT546
Usha Mehra, J.(1) This order will dispose of an application filed by the defendant inter alias seeking the vacation of the ad interim injunction granting in favor of the plaintiff thereby restraining the defendants from withdrawing the amount of Rs. 3,00,000.00 from the Union Bank of India, Delhi Auchandi puce Road. (2) In brief, the facts of the case are that the plaintiff Shri Bhagwan and others entered into an Agreement for sale of land bearing Khasra Nos. 21/15 (4-12), 21/16/1(2-00), 21/16/2(2-16), 21/17/1(2-08), 22/10(3-19), 22/11 (4-16) and 22/20(4-16) aggregating 25 bighas and 7 bids was situated in the revenue estate of village Auchandi, Delhi Union Territory, for a sum of Rs. 5,90,000.00 per acre. The plaintiff paid to the defendant a sum of Rs. 3,00,000.00 by way of advance cum part payment out of the total agreed sale price. The bargain was to be completed within 6 months. Defendants were to procure 'no objection certificate'. The defendant had assured the plaintiff that the...
Bharat Agriculture Implements Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-09-1992
Reported in: (1992)(42)LC518Tri(Delhi)
1. The present miscellaneous application emerges from stay order No.E/307/91-B1 dated 8th October, 1991. Shri V. Sridharan, the learned advocate has appeared on behalf of the applicants. He pleaded that the earlier order passed by the Tribunal is not correct and is not in conformity with the provisions of law. He drew the attention of the Bench to internal page 3 of the stay order where it has been observed that the "Collector has recorded a finding that on the basis of documents recovred from the appellants they have been purchasing ship scraps from a particular company at Bhav Nagar. This company had always been attaching Gate Passes issued by the Ship Breakers to their Invoice. From the Gate Passes it is obvious that the scrap had been removed from the licensed premises of the Ship Breakers direct to the appellants. On these facts, the Collector has recorded his findings that the contention of the appellants that scrap has been purchased from the open market is not factually sustai...
Collector of Customs Vs. Luxor Pen Company
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-09-1992
Reported in: (1992)(61)ELT298TriDel
1. This reference application is filed by the applicant/Department under Section 130 of Customs Act, 1962 for referring the following questions said to be the questions of law arising out of Order No.A/402/91-NRB dated 28-06-1991 in Appeal No. C/1897/88 to the Hon'ble High Court of Delhi :- (i) Where by the commission or omission of act by the importer, the goods imported into India attract the mischief of Section 111(d) of Customs Act, 1962, whether the plea of bona fide belief on the part of the importer is at all relevant for the purpose of confiscation OR the liability to confiscation under the said Section is absolute. A straight and plain reading of Section 111(d) makes it abundantly clear that in the case of prohibited goods, the liability to confiscation is absolute and there is absolutely no scope for impose of the expression "bona fide belief into the said Section. (ii) Whether it is necessary to prove the mala fide intention or mens rea while invoking Section 111 of the Cus...
Narula and Co. P. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-09-1992
Reported in: (1992)43ITD21(Delhi)
1. This is an appeal by the assessee against an order of the Commissioner of Income-tax (Appeals ) pertaining to the assessment year 1987 88. The grievance of the assessee in this appeal is that the Commissioner of Income tax (Appeals) erred in sustaining disallowance of repairs and maintenance amounting to Rs. 1,07,227. The assessee is engaged in the business of ice cream. During the assessment year under consideration, the assessee purchased a property from NOIDA authority for a sum of Rs. 2,14,650 and had spent Rs. 1,07,229 on major repairs and renovation which was claimed by the assessee. However, the Income-tax Officer disallowed the deduction on the ground that the expenditure was capital in nature. However, he allowed depreciation on the same.2. Before the Commissioner of Income-tax (Appeals), the assessee presented details of repairs which were also filed before the Income-tax Officer which show that a sum of Rs. 46,072 was spent on building repair, Rs. 44,655 on electrical fi...
Dilsukh Ram Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Jan-09-1992
Reported in: 46(1992)DLT363
S.B. Wad, J.(1) This appeal is filed against the judgment and order of the Senior Sub Judge dated April 14, 1976 reversing the judgment and decree passed by the Sub Judge in Suit No. 459/72. The learned Sub Judge has granted permanent injunction in favor of the appellant and against the Municipal Corporation restraining the Municipal Corporation from constructing a wall in Khasra No. 74 of village Kureni so as to leave a passage of 10 sq. ft. for the appellant to join phirni from Khasra No.74. The trial Court had found that the appellant has an easement of necessity as he was passing through Khasra Nos. 73 and 74 belonging to the Municipal Corporation for a long period. In the impugned judgment the Senior Sub Judge found that the appellant has suppressed the fact that there was already a small road on the northern side of khasra No. 76 which could be utilised by the appellant for taking out his cattle and bullock cart. The learned Senior Sub Judge also found that there was no pleading ...
Tek Chand JaIn Vs. State
Court: Delhi
Decided on: Jan-09-1992
Reported in: 47(1992)DLT28
S.C. Jain, J. (1) Thecase has been on the boardof this Court. Today is at No. 1 but none appeared for the petitioner. thereforee, I proceed to hearthe argument of the Counsel for CBI.(2) The facts giving rise to this revision petition are that Shri Tek Chand Jain was suspended from M.C.D on 31.5.1973 and ultimately he was dismissed from service on 26.6.1981. During his suspension period he receivedRs. 13,378.80 towards his subsistence allowance from January 1980 to May,1981 on the basis of certificate allegedly produced by him showing that he was not employed anywhere, nor he was engaged in any business during this period.Later on, it was revealed that actually during this period he was employed with Messrs Aar. Pee. Apartments and was getting Rs. 600.00 per month.On the basis of these facts an Fir was lodged and investigation was conducted by the CBI. During investigation Cbi collected various, documents which prima facie indicated that the petitioner had been giving false certificate...
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