Delhi Court March 1994 Judgments

Sarva Hitkari Co-operative Society Vs. Surjeet Singh Malhotra and ors.

Court: Delhi

Reported in: 1994IIAD(Delhi)92; 1994(29)DRJ343

R.C. Lahoti, J.(1) This revision by one of the defendants seeks to challenge an order of the court below adjudicating upon a preliminary issue and holding the suit filed by the plaintiff/respondent No. 1 to be not barred under Section 93 of the Delhi Co-operative Societies Act 1972. (2) The facts in brief, in so far as relevant for the decision of the present revision. The defendants/petitioner is a Co-operative Society governed by the Delhi Co-operative Societies Act, 1972 (hereinafter the Act, for short). According to the plaintiff/respondent No. 1 he applied for the grant of membership of the Society the year 1963. The application was accepted by the then Honorary Secretary of the Society informing the plaintiff of his membership having upon accepted and his name having been placed on the waiting list. The list was submitted to the Delhi Administration. The plaintiff was also informed that his prayer for regularisation of membership shall be considered on merits after allotment of p...

Ranbiri Devi Vs. Delhi Electric Supply Undertaking Through Its G.M. an ...

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

R.N. Mittal, President: 1. Briefly the facts are that the complainant was given commercial electric connection of 10 HP in the premises in dispute for running a small atta chakki, on 7.10.90. The electric meter installed there was burnt on 13.10.91 which was replaced by the respondent at the request of the complainant. It is alleged that a bill was prepared on 7.11.91 for an amount of Rs. 38,525.77. The said amount was paid by the complainant in two instalments. After the payment of the said bill, a new meter was fixed, but it was also found defective. It was again changed by the respondent at the instance of the complainant. 2. Later on 15.3.92 she received a bill of Rs. 1,25,886.18 dated 3.2.92 which was not paid by her. Consequently her electric connection was dis-connected on 30.3.92. In Nov.:92 she received a bill of Rs. 1,29,016/- which was payable upto 26.11.92. It is alleged that the bill is illegal, arbitrary and unjusify. Consequently she filed a complaint praying that the re...

Chander Mohan Saigal Vs. Hurwant Singh and ors.

Court: Delhi

Reported in: 1994IAD(Delhi)1125; 54(1994)DLT12; 1994(29)DRJ29

Usha Mehra, J.(1) Leave to defend was sought by Sh.Chander Mohan Saigal, petitioner herein (respondent before the Rent Controller). The said application was dismissed by the Controller vide his order dated 15th September. 1993 and an order of eviction under Section 14-B of the Delhi Rent Control (Amendment) Act, 1988, (hereinafter called the Act) was passed, with direction to handover the possession of the premises in question.(2) The impugned order has been assailed inter alia. .on the ground that the respondent No. 1 herein (petitioner before the Rent Controller) being neither the owner nor landlord of the property in question had no locus standi to file eviction petition under Section 14-B of the Act. The present petitioner was inducted as tenant by one Mr.Inder Mohan Trehan. Rent was used to be received by him. He in fact was the landlord. There did not exist any relationship of landlord and tenant between the parlies. Thus triable issue had been raised for which Controller ought t...

itc Ltd. and ors. Vs. Collector of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(53)LC188Tri(Delhi)

2. Question involved in these cases is whether the printed paper board articles described as follow: are printed cartons which include within their scope folded and flattened containers of paper and paper board within the description of erstwhile Tariff Item 17(4)(as it stood before 1.3.1986) read with Notification No. 66/82-CE dated 28.2.1982.3. Learned Advocate Shri Ravinder Narain for some of the appellants herein has urged that the question of dutiability of cigarette packets/outer shells/outer-shells with inner slides under erstwhile Tariff Item 17(4) read with Notification 66/82-CE dated 28.2.1982 has already been gone into by the High Courts of Delhi and Madras in the cases (i) Zupiter Printery and Anr. v. Union of India 1991 (34) ECR 7 (Delhi) and (ii) Asia Tobacco Co. Ltd. v. Union of India respectively.4. On the analogy of reasoning in the aforesaid two judgments of the High Courts, he submits that Hinge lids cut out and inner frames cannot also be made liable to duty in ter...

B.P.L. Electronics Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)LC563Tri(Delhi)

1. This appeal is directed against the order passed by Collector (Appeals), Bangalore. By this order the ld. Collector has confirmed demand of excise duty of Rs. 54,86,715 /- in respect of 41 Nos. of Moulds and sold the same under the sub-heading No. 8480.00 of Central Excise Tariff Act, 1985 valued at Rs. 3,25,66,000/- Under Sub-section (2) of Section 3 of the Central Excises and Salt Act, 1944. Penalty of Rs. 5 lakhs under Rule 173Q(i) of Central Excise Rules, 1944 has also been imposed on the appellants.2. The facts of the case that the appellants are engaged in manufacture of plastic injection moulds as well as plastic moulded parts for products such as television sets, radio cassette recorders, video cassette recorders etc. and possess necessary Central Excise licence/registration for manufacture of these excisable goods. They have installed in their factory highly sophisticated machinery for the manufacture of various types of automatic injection moulds. These moulds were classi...

Bakshi Steels Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(71)ELT1013TriDel

1. In all these appeals, a common order being passed because issues are involved. Question involved in all these matters is classification of "iron inserts" used in railway sleepers. All the asses-sees here manufacture iron inserts which are admittedly iron castings and no further machining is carried out by the assessees on such iron inserts.The assessees contend that the iron inserts fall under Tariff Heading 7301.10 as "iron castings not otherwise specified." On the other hand, the Revenue contends that iron inserts having a specific use for fixing rails fall under Tariff Heading 7302.90 "as other materials for fixing rails.2. Ld. Advocate Shri V. Sridharan for the assessees has argued that insert is a part of the sleeper. It does not carry out any function of fastening the rails with the sleepers. Function of fastening, he submits is carried out by the 'pandrol clip'. He therefore, submits that Tariff Heading 7302.90 would not be appropriate for the product.Since there is no other...

Collector of C. Excise Vs. Godrej and Boyce Mfg. Company

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(71)ELT1064TriDel

1. These are two appeals filed by the Department involving common issues. Hence this common order.2. The point to be considered in these appeals is whether the following items manufactured by the respondents are classifiable under Tariff Item 68 as claimed by the party or under Tariff Item 52 as per the Department.___________________________________________________________________Sr. No. Parts Catalogue Nomenclature Function (and use)________________________________________________________________________I. Stearing Arms Ball Bolt Used in steering spider assembly.II. 'O' Bolt Used as, exhaust sufficer clamp.III. Fitting Bolt Used in wheel brake cylinderIV. Fitting Bolt assembly.V. 'U' Bolt In exhaust tail pipe assembly.VI. 'U' Bolt Used in exhaust pipe assembly.VII. Gland Nut (outside threading) Used in T.S.U. cylinder assembly.VIII.Gland Nut (outside threading) Used in T.S.U. cylinder assembly.IX. Gland Nut Used in T.S.U. cylinder assembly.X. Gland Nut-Flush Used in T.S.U. cylinder a...

Chamundi Steel Re-rolling Mills Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC271Tri(Delhi)

1. The subject misc. application has been filed by, the appellants herein on the directions of the Delhi High Court in Civil Writ No.484/94. The directions are as follows : "The Id. counsel urges that the petitioner is entitled to MODVAT credit which will be equal to the duty demanded and in other cases relief has been granted by the CEGAT on this basis. Counsel says that the point was raised, but was not dealt with by the CEGAT. We give liberty to the petitioner to move the CEGAT again and if the point is raised it will be considered and decided by the CEGAT in accordance with law. Liberty to file an application for dispensing with pre-deposit within three weeks from today and in case it is moved within three weeks, the petitioner's appeal will not be dismissed for non-compliance of the earlier order. With this order the Writ Petition is disposed of".2. Ld. advocate draws attention to Annexure 1 to 5 filed by them on 9-6-1992. These annexures indicate duty paid character of the input...

United India Periodicals (P.) Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1994)49ITD686(Delhi)

1. These two appeals, one by the assessee, and the other by the Revenue, for the assessment year 1961-62, are directed against the order of the CIT (Appeals). For the sake of convenience, both the appeals are being disposed of through this consolidated order.2. The facts in brief are that the assessee-company in the relevant period was engaged in the business of printing and publishing an English weekly "Link". It also undertook such printing for others. The original assessment in this case was completed on 28-2-1966, under Section 143(3) of the Act on a total loss of Rs. 2,22,316, which was subsequently reduced to Rs. 2,12,658 under Section 154 of the Income-tax Act, 1961.3. Subsequently, on getting fresh information, the Assessing Officer concluded that income escaped assessment and, accordingly, reassessment proceedings were initiated. It was found that the assessee had received a loan of Rs. 1 lakh from M/s Globe Associates (P.) Ltd., New Delhi, a company under liquidation. In the...

Jaina Properties (P) Ltd. Vs. Union of India and ors.

Court: Delhi

Reported in: 1994IIAD(Delhi)464; 1994(29)DRJ110

Gokal Chand Mital, C.J.(1) The writ petitioner before us is a builder and respondent No. 5, is a consumer who agreed to take a flat from the petitioner builder. Since he was aggrieved by the services of the builder he filed a petition before the State Commission (Consumer Disputes Redressal Commission, Delhi) seeking damages and die State Commission allowed the Consumer's complaint with costs and directed the builder to refund the amount of Rs.69,340.00 deposited by the comnplainant, with interest @ 15% per annum from the date of deposit of Installment as shown in Annexure 'A' till the date of the order and further to pay an amount of Rs.10,000.00 to him. Future interest was also allowed @ 15% per annum besides costs, by order dated 21.8.1991. Feeling aggrieved the builder took the matter in appeal before the National Consumer Disputes Redressal Commission. The Chairman with two members of the Commission ordered the dismissal of the appeal since they did not find any fault with the ord...