Delhi Court March 1997 Judgments

Puja Lal Vs. University of Delhi

Court: Delhi

Reported in: 1997IIAD(Delhi)705; 66(1997)DLT217; 1997(41)DRJ333

Vijender Jain, J. (1) ADMIT. (2) The case of the petitioner is that she joined the course of M.Sc. Part I in Applied Operational Research (South Campus) in the University of Delhi for the year 1994-95. She passed the first year examination of the said course and she was issued a provisional certificate (previous) dated 2.8.1995. Aforesaid course was introduced for the first time in July/August 1994 as two years Master Degree Course and the petitioner belongs to the first batch of the aforesaid course. The petitioner took admission on the basis of Bulletin of Information and the Courses of Studies published and circulated by the respondent which has treated the M.Sc. Part-1 Course in Operational Research and M.Sc. Part- 1 in Applied Operational Research on the same footing and the said Bulletin did not provide for the minimum qualifying marks a student has to secure in each paper. Petitioner has been a good student having secured 64.8' per cent marks in her Graduate degree. The petition...

Subhash Chand Goyal Vs. Deputy Commissioner of Income Tax.

Court: Delhi

Reported in: (1997)58TTJ(Del)604

ORDERB. S. SALUJA, J.M. :The assessed is in appeal against consolidated order of CIT (A)-I, Agra, dt. 7th April, 1995, mainly on the ground that the assessment order dt. 30th October, 1992, was beyond the period of limitation as specified in s. 153 of the IT Act and that the benefit of s. 153, Expln. 1(v) cannot be availed of by the AO without giving opportunity to the assessed of being heard.1.1. These eight appeals involve common grounds relating to limitation and, thereforee, the same are being disposed of by this consolidated order for the sake of convenience.2. It may be mentioned at the outset that these eight appeals were listed for hearing along with other appeals relating to quantum and that after some discussion, the learned counsel for the assessed chose to argue first those eight appeals on the ground of limitation.3. The brief facts of these cases are that the assessment orders in relation to the years under consideration were made on 30th October, 1992. The assessments fo...

Set Telecommunications Private Vs. Collector of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(161)ELT1105TriDel

1. This appeal is directed against the Order-in-Original dated 7-3-1988, passed by the Collector of Customs, Bombay, who has held that the imported goods described in the Bill of Entry 'Telephone Instruments in SKD form both Becadic and DTMP Type" is classifiable as 'parts' under Customs Tariff Heading 9806. However, he has held that the item cables are excluded from the Heading 9806.00 by virtue of Note 7 to Chapter 98 read with Notification No. 132-Cus., dated 19-3-87 and be assessed under the respective headings. The claim of the importer for assessment of the item under Heading 8517.10 as a complete telephone and for benefit of Notification No. 172/77 was rejected by the Collector. The Collector has taken a view that the classification of the commodity has to be determined in accordance with the form in which the item is imported. In the instant case, the importer had imported 19 SKD parts of telephone with individual valve and the same was subject-matter of assessment. The import...

Vam Organic Chemicals Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(92)ELT544TriDel

1. This appeal arises from the Order dated 12-9-1988, passed by the Collector (Appeals), confirming the demand of Rs. 62,920.18 raised by the department by issue of show cause notice dated 10-11-1983 under Section 18 of the Customs Act. Before the Collector, the importer had raised the plea that there was no provisional assessment under Section 18 of the Customs Act and that the ex bond Bills of Entry executed under Notification No. 150/81-Cus., dated 22-5-1981 would not make the assessment provisional was rejected by the Learned Collector. The Learned Collector has held that final assessment was to be made only after the production of end-use certificate and its acceptance by the competent authority.2. The details of the show cause notice issued to the importer are reproduced herein below: M/s. Vam Organic Chemicals Ltd., Gajraula have imported the Stain- less Steel Plates from Japan of the description as mentioned below : - 1. Vessel Name -RAMO NEVERETT - Invoice No. NMM033/3 dated ...

Mangalore Chemicals and Vs. Collr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(93)ELT548TriDel

1. The appellants imported a consignment of Uninterruptible Power Supply System. These were classified by Customs Authorities under CTH 8473.30. The appellants sought classification under CTH 8504.90. This claim, however, was rejected. Collector (Appeals) upheld the order on the ground that uninterruptible power supply system can be used with computers.2. Arguing for the appellants the ld. Authorised Representative submitted that HSN Notes at Page 1448-1449 clearly indicate that these goods would merit classification only under 8504. The notes at Page 1450 indicate that the heading includes stabilized supply, rectifiers combined with regulators, e.g., power supply machines of Heading 84.71.The item has a specific function to supply 24 V DC and 110 V AC to all the critical instruments and supply systems during total power failure.It is wrong on the part of the authorities to treat it as a spare part for computer, and thereafter, to classify it under Heading 84.73. They do not use it wi...

Om Builders and Engineers (P) Ltd. Vs. Assistant Commissioner of Incom ...

Court: Income Tax Appellate Tribunal ITAT Delhi

1. These two appeals filed by the assessee for asst. yrs. 1984-85 and 1985-86 are against respective orders of the learned CIT(A). As these contain common issues, these are consolidated and disposed of by passing a common order.2. Taking up the assessee's appeal in ITA No. 4606/Del/1989 we find that the first ground relates to additions of Rs. 2,47,286 and Rs. 2,65,638 on account of cash credits in the account of S/Shri Anil Gupta and Ajay Gupta. The facts in brief as explained by Shri C. S. Aggarwal are that on examination of the accounts of the assessee it was found that there were cash credits in the accounts of these two parties namely S/Shri Anil Gupta and Ajay Gupta. Both are sons of director Shri O. P. Gupta. Despite evidence filed before the AO the same was not accepted and the additions were made in the hands of the company. The learned CIT(A) upheld the additions giving reasons in para 3 of his order. While doing so he totally ignored the facts brought on record which more t...

Madhuresh Vs. Cbi and Others

Court: Delhi

Reported in: 1997IIAD(Delhi)952; 1997CriLJ2820; 1997(41)DRJ182; 1997RLR397

M. Jagannadha, Rao, C.J. 1. The petitioner has filed this writ petition on 5-11-96 as a Public Interest case impleading the Central Bureau of Investigation, the Union of India and Sri Sita Ram Kesari, President of the Congress Party, as respondents 1 to 3 respectively. The relief sought in the writ petition is for the issue of a writ of Mandamus to respondents 1 and 2 to ensure that a thorough and proper investigation is conducted into the complaint of the petitioner dated 7-10-96 submitted to the 1st respondent. 2. Petitioner claims to be a journalist and to have worked as Private Secretary from 1988 to 1990, to one Sri Shyam Sunder Singh Dhiraj (formerly Urban Development Minister of State of Bihar) and petitioner says that person was a 'close confident and right hand man of' the 3rd respondent. Petitioner claims to have been Editor of a magazine called 'Sampurna Kranthi' of Bihar during 1974. Petitioner submits that he has association with some political leaders and that he also cam...

Shalu Sharma Vs. Secretary, Institute of Chartered Accountants of Indi ...

Court: Delhi

Reported in: 1997IIIAD(Delhi)455; 1997(41)DRJ368

Y.K. Sabharwal, J. (1) The Council of Institute of Chartered Accountants of India, in exercise of the powers conferred by Section 30 of the Chartered Accountants Act, 1949, has framed the Chartered Accountants Regulations, 1988 (hereinafter referred to as 'Regulations'). The Regulations, interalia, provide for the mode and manner of training of 'Articled Clerk'. A person has to pass the examinations held by the Institute for practicing as Chartered Accountant. As a condition for taking the examination one has to undergo training as an 'Articled Clerk' with a practicing Chartered Accountant. One is required to complete the foundation course and pass the foundation examination before registration as an 'Articled Clerk'. For joining the foundation course the minimum requirement is that one must pass the Senior Secondary Examination or a recognised course equivalent thereto. However, an exemption from passing the foundation course is granted to graduates securing specified percentage of ma...

B.S. Ahluwalia Vs. Union of India

Court: Delhi

Reported in: 1997IIIAD(Delhi)429; 67(1997)DLT922; 1997(41)DRJ308

M. Jagannadha Rao, C.J. (1) These two writ petitions raise certain common issues and can be disposed of together. Petitioner in Cw 2866/90 is Col. B.S. Ahluwalia while petitioner in Cw 4706/90 is Lt. E.K.Sugathan. (2) The facts in Cw 2866 of 1994 are as follows: The petitioner. Col. B.S. Ahluwalia was commissioned in the Indian Army on 30.6.1993 and was due to retire on 31.3.89. On 17.2.1988 he was tried by General Court Martial, it passed a sentence on 13.6.88 of dismissal from service, under Section 71 of the Army Act. (Nothing was stated about forfeiture of pensionary benefits). The petitioner had 20 years qualifying service for pension, he says that on 31.1.1989, he submitted all relevant pensionary documents along with medical examination report, to the concerned authorities, for payment of pension. On 22.2.1989, the Chief of Army Staff confirmed the dismissal order. According to petitioner, he had 28 years of pensionable service as on 22.2.89. On 24.10.89, the petitioner reminded...

Ajay Roadways Pvt. Ltd. and anr. Vs. the Financial Commissioner, Delhi ...

Court: Delhi

Reported in: 1997IIIAD(Delhi)393; 66(1997)DLT652; (1997)116PLR49

Lokeshwar Prasad, J.(1) The above mentioned two petitions, filed under Article 227 of the Constitution, are directed against the two orders both dated the 2 2/02/1996, passed by the learned Financial Commissioner, Delhi in Case No.150/95-CA entitled Shri Bed Ram v. Wintex Imports and Exports (P) Ltd. and Others and case No. 149/95-CA entitled Shri Bed Ram v. Mis. Castle Builders (P) Ltd. and Others whereby the learned Financial Commissioner dismissed the applications of the petitioners, filed by them in the above mentioned appeals under Order 1 Rule 10 read with Section 151 of the Code of Civil Procedure, 1908 (hereinafter referred to as 'the CPC') for being imp leaded as a party in the above said proceedings pending before the learned Financial Commissioner.(2) Since the abovementioned two petitions, though filed by two different petitioners separately, raise common question for consideration, the same, with the consent of the learned Counsel for the parties have been heard together a...