Delhi Court October 1995 Judgments

Sadhu Singh and ors. Vs. Narinder Kaur

Court: Delhi

Reported in: 1995IVAD(Delhi)486; 60(1995)DLT638

Manmohan Sarin, J.(1) This petition raises an interesting question regarding the rights, if any, of an estranged daughter-in-law, to continue to occupy the premises belonging to her father-in-law, even though her husband has moved out of the said premises and is residing separately. (2) The respondent one Mrs. Narender Kaur, was married to Dr. M.S. Chopra son of petitioners I and 2, on 31.1.1988. He is a Doctor employed with Delhi Administration. The respondent Along with her husband, after the marriage resided at House No. A-2/B-180-A, Mig Flats, Paschim Vihar, New Delhi, which belonged to her father-in-law, petitioner No. I herein. The respondent who is a Home Science Teacher was initially posted in Ambala and used to come to Delhi every week and resided in the matrimonial house. Thereafter, the respondent was transferred to Faridabad, and she used to come to Delhi daily. (3) It is the respondent's case that her husband at the instigation of the petitioner, left the matrimonial house...

United India Issurance Company Vs. Smt. Kailash Rai

Court: Delhi

Reported in: 1(1996)ACC251

Anil Dev Singh, J.1. This is an appeal filed by the Insurance Company against the judgment of the learned Single Judge in FAO 180/81 dated 19.7.1995 refusing to recall the judgment dated 14.7.1995 and also against the said order dated 14.7.1995 passed by the learned Single Judge. Assuming that a single appeal is maintainable against both the orders, we are of the view that in so far as the appellant Insurance Company is concerned, there is no merit in this appeal.2. The deceased in this case was aged 52 years and died in an accident which took place on 25.2.1977. The claimants are the Mother, widow, 7 daughters and 1 son. The children were between 5 years to 25 years at the time when the claim was filed. The Motor Accident Claims Tribunal assessed the income of the deceased at Rs. 1000/- per month and family contribution at Rs. 677/- per month and applied a multiplier of 15 and arrived at a compensation of Rs. 1,20,000/- and made certain deductions. It finally arrived at a net figure o...

M.J. Exports Ltd. Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

Sarvesh Chandra, Chairman - These appeals have been directed against the Adjudication Order No. SDE(R)/I/68/93, dated 9-12-1993 under which a penalty of Rs. 5 lakhs has been imposed on the first appellant for contravention of section 18(2) of the Foreign Exchange Regulation Act, 1973 ('the Act') on the allegation that it failed to realise the proceeds of exports covered by 16 GRIs out of 38 mentioned in the SCN on which the adjudication proceedings were initiated. The appellant has been exonerated of the charge in respect of 22 GRIs for which the RBI had given permission to write off the full invoice value. A penalty of Rs. 5 lakhs has been imposed on the second appellant for the same contravention by invoking the provisions of section 68(1) of the Act, The appellants have complied with this Board's order of 25-4-1995 under which their waiver applications were disposed of. This common order disposes of both the appeals on merits. 2. At the outset Shri Habbu, the learned counsel for the...

Vishwa Dharmayatan Trust Vs. Deputy Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD37(Delhi)

1. This is an appeal filed by the assessee-trust against the order of the CIT (Appeals), XVI, New Delhi dated 27-1-1992. The matter relates to assessment year 1988-89 for which the previous year ended by 30-6-1987.2. For assessment year 1988-89, the assessee-trust filed its return on 12-6-1988 declaring its income at Rs. 2,170. The main question involved in this appeal is whether the assessee-trust had spent 75% of its income towards religious or charitable purposes. If so, whether it is entitled to exemption under Section 11(1)(a) of the Income-tax Act. The assessee Trust filed income and expenditure statement as well as balance sheet along with the return. The Assessing Officer completed the assessment on a total income of Rs. 2,12,516. In the process, he had considered the income by voluntary donations of Rs. 1,69,261 and income by way of interest derived by the assessee Trust, namely, Rs. 45,075, totalling to Rs. 2,14,336 as income earned by an Association of Persons. He gave a de...

Binod Kumar Maheswari Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(90)ELT83TriDel

1. This appeal is directed against Order-in-Original No.CPO/Collr/15/85, dated 20th August, 1985 of Collector of Central Excise, Calcutta-I. In his order, the Collector has directed payment of Rs. 5,92,220.63 as the differential Central Excise duty and has also imposed penalty of Rs. One lakh on the appellant Shri Binod Kumar Mahes-wari. The issue involves clubbing of clearances of proprietary firm owned by Shri Binod Kumar Maheswari in the name of M/s. Creative Printers and Packers, and two other limited companies viz. M/s.Creative Products (P) Ltd. and M/s. Aparna Paper Processing Industries (P) Ltd. 1.2 It was alleged that M/s. Creative Products (P) Ltd. and M/s. Aparna Paper Processing Industries (P) Ltd. were dummy concerns and were floated by Shri Binod Kumar Maheswari with intent to evade payment of Central Excise duty by way of splitting the production and clearances in the names of three different firms. The Collector held that at the time of constitution of private limited c...

Binod Kumar Maheswari Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(80)ELT438TriDel

1. This appeal is directed against order-in-original No.CPO/Collr/15/85, dated 20th August, 1985 of Collector of Central Excise, Calcutta-I. In his order, the Collector has directed payment of Rs. 5,92,220.63 as the differential Central Excise duty and has also imposed penalty of Rs. one lakh on the appellant Shri Binod Kumar Maheswari. The issue involves clubbing of clearances of proprietory firm owned by Shri Binod Kumar Maheswari in the name of M/s. Creative Printers and Packers, and two other limited companies viz. M/s.Creative Products (P) Ltd. and M/s. Aparna Paper Processing Industries (P) Ltd. 1.2 It was alleged that M/s. Creative Products (P) Ltd. and M/s. Aparna Paper Processing Industries (P) Ltd. were dummy concerns and were floated by Shri Binod Kumar Maheswari with intent to evade payment of central excise duty by way of splitting the production and clearances in the names of three different firms. The Collector held that at the time of constitution of private limited co...

Smt. Rani and Another Vs. State

Court: Delhi

Reported in: 1996CriLJ1026

ORDER1. The present petition has been filed by two petitioners, namely, Rani, wife of Mohan Lal and Mohan Lal, who are the sister-in-law and husband of the sister-in-law respectively of the deceased, challenging the order framing of the charges against the petitioners passed by the learned Additional Sessions Judge on 15-1-1994. The charges framed read as under :- 'That in between 26-11-92 to 5-5-93 at Flat No. 896/18 Baba Kadak Singh Marg within the jurisdiction of P. S. Parliament Street in furtherance of common intention of you all caused cruelty and harassment to Smt. Lakshmi for demand of dowry and thereby committed an offence punishable under S. 498A read with Section 34 IPC within my cognizance. Secondly, that on the aforesaid date, time and place in furtherance of common intention of you all you Ganesh Kumar, being husband, Rani. Sister-in-law, Mohan Lal being brother-in-law and Munni Devi being mother-in-law of the deceased Lakshmi caused such cruelty and harassment for deman...

Wox Coolers P. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT342TriDel

1. These four appeals are against the order of the Collector of Central Excise, Nagpur. In his order, the Collector has held that the second to fourth appellants, who are the manufac-turers of evaporative type coolers, but 'creations' of the first appellant. He held the first appellant to be the manufacturer of all the goods. He consequently denied the benefit of Notification 80/80-C.E., dated 19-6-1980 for the year 1981-1982 and 1982-1983. He imposed a penalty of Rs. 30 Lakhs on the first appellant under Rule 173Q of the Central Excise Rules, 1944.2. Shri V. Laxmi Kumaran, advocate explained that the technology for manufacture of the coolers had been obtained by the first appellant from Shri R. N. Kher under an agreement. It manufactured and cleared the goods in 1981-82 and 1982-83 after filing the declaration claiming the benefit of Notification 80/80. He said that the first appellant had entered into agreements with the other five appellants in November, 1981. These agreements prov...

Shehla Enterprises Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(80)ELT360TriDel

M/s. Barua & Choudhuri, Custom House Clearing Agent filed a Bill of Entry for home consumption on 28-9-1993 on behalf of M/s. Shehla Enterprises for clearance of one container containing 108 pieces of used diesel engines described as used spare parts for trawlers. The invoice value was shown as Rs. 7,34,982.80. The country of origin was Japan and the goods were shipped from Singapore. The container was opened and examined in the presence of Machinery Expert Appraiser on 30-9-1993 and found to be meant for use in motor vehicles and not for trawlers. The engines were found to be old and used, they did not appear to have undergone any major repair/reconditioning and the year of manufacture was not found on the engines and most of the engines were found fitted with alternators, compressors, clutch and gear box. The goods were re-examined in the presence of Shri Saghir Ahmed who had signed the declaration on the reverse of the Bill of Entry and the representative of the Clearing Agent ...

Pritam Dass, Vs. Anil Food Industries

Court: Delhi

Reported in: 60(1995)DLT465

Vijender Jain, J. (1) This order will dispose of Fao No. 106/92 and Fao No. 166/92 directed against the order passed by the Additional District Judge dated 24.4.1992 refusing to restrain the defendant from using trade mark 'CHATMOLA' with the pouch and another order dated 8.7.1992 restraining the appellant during the pendency of the suit from using the trade mark 'CHATMOLA' and marketing the same in the pouch marked 'C'. (2) Mr. Man Mohan Singh, learned Counsel appearing for the appellant, has contended before me that the appellant-plaintiff was a prior user of the trade mark 'CHATMOLA' with the pouch having a device of an 'Elephant' and first use of the plaintiff was of 1.11.1990. The first sale of the goods were from 14.12.1990, whereas the defendant has on its own shown the first user to be that from 8.1.1991. Mr. Singh has argued that the pouch of the plaintiff having the distinctive mark of 'Elephant' containing the product 'CHATMOLA' was prepared by the plaintiff on 17.10.1990. H...