Delhi Court September 1997 Judgments
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Collr. of C. Ex Vs. Tansi Furniture Works and Saw
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-25-1997
Reported in: (1997)(96)ELT51TriDel
1. The very short point for consideration in this appeal is whether wooden boxes manufactured by the assessees for use by the schools for storing unwanted goods and for transportation of such goods were classifiable under a residual category as articles of wood under Heading 4410.90 or as other furniture under Heading 94.03. The Assistant Collector classified the boxes as furniture citing Section Note 2 to Chapter 94 which says that for classification of the articles under this heading, the article should be designed for placement on the floor or ground. It was his belief that the boxes could be kept on the ground and therefore constituted articles of furniture. The Collector on the observation that if this interpretation is to be accepted, then any metal containers, boxes, safes would merit classification as furniture, admitted the appeal and set aside the order of the Assistant Collector. The present appeal from the Revenue reiterated the observations made by the Assistant Collector...
A.M. Rasool Const. and Engg. Services Pvt. Ltd. Vs. National Bldgs. Co ...
Court: Delhi
Decided on: Sep-25-1997
Reported in: 1998IAD(Delhi)1008; 71(1998)DLT298; 1997(43)DRJ732
Mahinder Narain, J.(1) Only a short point is involved in this appeal and that is whether in the absence of project Director, who is to act as an arbitrator or to appoint somebody else as arbitrator, the Chairman-cum-Managing Director can appoint another person to be the arbitrator? (2) In the impugned order, it has been accepted that the Chairman-cum-Managing Director can appoint the arbitrator instead of the Project Director as according to a circular issued by the Chairman-cum-Managing Director, the powers exercisable by the Project Director (overseas) are to be henceforth exercised by the Chairman-cum-Managing Director. (3) Appointment of an arbitrator is a matter of agreement between the parties. It is not possible for one of the parties to the arbitration agreement to unilaterally change the person who is to act as arbitrator or who is to nominate the person to act as an arbitrator. (4) Counsel for the appellant relies upon the provisions of Section 4 of the Arbitration Act, 1940 ...
Jagdish Chander Malhotra Vs. Income Tax Officer. (Also Ito V.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-24-1997
Reported in: (1998)64ITD251(Delhi)
1. These cross-appeals - one by the Revenue and the other by the assessee - are directed against the order of CIT(A), dt. 19th April, 1991, for asst. yr. 1989-90.3. The first ground raised by the assessee in his appeal is that the CIT(A) has erred in assessing Rs. 2,15,000 as income from other sources and not allowing the benefit under s. 54F of IT Act, 1961.3.1 The facts relating to the aforesaid ground, as discussed in the assessment order, are as under : 3.2 During the year, the assessee had purchased a house property No.F-3, Nitin Apartments, 17 Bela Road, Civil Lines for Rs. 8,50,000. The assessee also claimed, exemption under s. 54F of the Act in respect of the long-term capital gain arising out of sale of interest in property No. 02 in 75/22, Punjabi Bagh, New Delhi and interest in Flat No. 102 of the same property.3.3 The AO required the assessee to explain as to why the exemption claimed under s. 54F be not denied as the profit on sale of residential property is not eligible ...
Sita Construction Co. Vs. Union of India
Court: Delhi
Decided on: Sep-24-1997
Reported in: 1997VIAD(Delhi)572; 69(1997)DLT697; 1997(43)DRJ501
K.S. Gupta, J. (1) M/S Sita Construction Co. has filed petition under Section 14 of the Arbitration Act alleging that consequent on a dispute in a contract for construction of Dtc depot at Wazirpur III. New Delhi the matter, in controversy was referred in the arbitration of N.H.Chandwani, respondent No. 2 as per Clause 25 of the contract entered into between the parties. Respondent No. 2 made and published the award on 26.12.89. It was prayed that respondent No. 2 be directed to file the award in question Along with arbitration proceedings for further proceedings in the matter. (2) In response to the notice of the filing of the award in Court, Uoi, respondent No. 1 filed objections under Sections 30 & 33 of the Arbitration Act on 28.9.90. It is alleged that the award in respect of claim No. 1 and counter-claims No. 1, 2 & 3 is bad in the eyes of Law. In regard to claim No. 1, it is stated that the contract was closed by respondent No. 1 as per Clause 13 of the agreement after giving no...
Sahara India Airlines Ltd. Vs. R.A. Singh
Court: Delhi
Decided on: Sep-24-1997
Reported in: 1997(43)DRJ217; (1997)117PLR49
Arun Kumar, J.(1) This is an appeal against an order dated 14th May 1996 passed by a learned Single Judge of this Court granting exemption to the plaintiffs from paying Court fee and directing that in case the plaintiffs succeed in the suit they will pay Court fee from the decretal amount. This order was reiterated by the same learned Single Judge on 6th February 1997 observing that it merely postponed the date for making good the deficiency of Court fee. It was further observed that the payment of Court fee is a matter between the State and the litigant and the defendant cannot have any valid grievance on account of non-payment of Court fee by the plaintiff. (2) Briefly the facts are that the plaintiffs in the suit (respondents herein) are the parents of a youngman named Pramod Singh who was employed as a pilot with the defendant in the suit, i.e. the appellants in this appeal (hereinafter the parties will be referred to as plaintiffs and defendants as in the original suit). Pramod Si...
H.K. Bhalla Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-24-1997
Reported in: 1997VIAD(Delhi)960; 69(1997)DLT352
K. Ramamoorthy, J. (1) The plaintiff has filed the suit for perpetual injunction against the Union of India, through the Secretary, Ministry of External Affairs (defendant No. 1 ), Protector of Emigrants, Ministry of External Affairs (defendant No. 2), the Secretary, Ministry of Labour (defendant No. 3), The New Bank of India (defendant No. 4) and Air India (defendant No. 5). The case of the plaintiff briefly staked is this: The plaintiff is engaged in the business of domestic and international - travel bookings. ; (2) In or about 1976 the plaintiff applied for registration with the Ministry of Labour (3rd defendant) for acting as recruitment agent for employing skilled, semi- skilled and unskilled workmen in foreign country. The 3rd defendant granted to the plaintiff provisional certificate of registration on the following terms: 1.The registration will be valid for a period of one year from the date of issue or until further orders. 2. The registration will not ipso facto entitle th...
Tagan Nath Sharma Vs. State and ors.
Court: Delhi
Decided on: Sep-24-1997
Reported in: 1997VIAD(Delhi)343; 69(1997)DLT443; II(1997)DMC557
Jaspal Singh, J.(1) The respondents are the parents-in-law of the deceased Kavita Sharma. They were arrested in a case registered under Sections 304B and 498A of the Indian Penal Code. Allegedly, the deceased committed suicide within seven years of her marriage because other having been subjected to cruelty within the meaning of Section 498A of the Code. The learned Additional Sessions Judge granted bail to the respondents. The petitioner, who is the father of the deceased has applied for cancellation of their bail. (2) While allowing an application for bail, the Court takes note of the nature of the crime, circumstances in which it was committed, the age and background of the accused, the possibility of his jumping bail, the possibility of his tampering with the prosecution witnesses, its impact on society. Admittedly, in the case in hand, the respondents had dean past. Admittedly also, they are old. It was at no stage suggested that their release was likely to have an adverse impact ...
Municipal Corporation of Delhi Vs. S.P. Jindal
Court: Delhi
Decided on: Sep-24-1997
Reported in: 70(1997)DLT748
M.S.A. Siddiqui, J.(1) The challenge in this writ petition under Article 226 of the Constitution of India is to the order dated 19.2.1987 of the Additional District and Sessions Judge, Delhi, who while accepting appeal of the respondent has inter-alia fixed the rateable value of a portion of the premises in question on the basis of the land value fixed by the Land and Development Officer. Learned Counsel for the petitioner contended that the impugned order is not sustainable in law inasmuch as it was not open to the lamed Additional District Judge to fix rateable value of a portion of the premises in question on the basis of schedule rates prescribed by Land and Development Officer only. (2) The question involved in this case is the rate of the land at the time when construction was commenced by the respondent for the purpose of determining the rateable value. In view of the decision of the Apex Court in Dr. Balbir Singh v. M.C.D. AlR l985 Sc 339,rateablevalue has to be fixed keeping i...
Jagdish Chander Malhotra Vs. Income Tax Officer
Court: Delhi
Decided on: Sep-24-1997
Reported in: (1998)62TTJ(Del)314
ORDERB.M. Kothari, A.M.These cross-appeals - one by the revenue and the other by the assessed - are directed against the order of Commissioner (Appeals) dated 19-4-1991 for assessment year 1989-90.2. We will first deal with the assessees appeal.3. The first ground raised by the assessed in his appeal is that the Commissioner (Appeals) has erred in assessing Rs. 2,15,000 as income from other sources and not allowing the benefit under section 54F of Income Tax Act, 1961.3.1. The facts relating to the aforesaid ground, as discussed in the assessment order, are as under 3.2. During the year, the assessed had purchased a house property No. F-3, Nitin Apartments, 17 Bela Road, Civil Lines for Rs. 8,50,000. The assessed also claimed exemption under section 54F of the Act in respect of the Long Term Capital Gain arising out of sale of interest in property No. 02 in 75/22, Punjabi Bagh, New Delhi and interest in Flat No. 102 of the same property.3.3 The assessing officer required the assessed t...
K.L. Steels Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-23-1997
Reported in: (1998)(100)ELT406TriDel
1. This appeal arises from the Order-in-Appeal dated 28-10-1996, passed by the Commissioner (Appeals), Ghaziabad. The learned Commissioner by his brief order, on examination of the case has merely held that it is a matter of practice to work out the quantity on average basis as it is not practicable to weigh the whole stock of the inputs/finished goods lying in the factory. He has observed that the method of stock taking adopted at the spot was signed by the party as well as Panchas. The M.D. of the company also did not contest this in his statement recorded on the same day. He has observed that to argue such points at this belated stage when the goods are already fixed up may not serve any useful purpose. Therefore, on this short reasoning, without due consideration of the various submissions and case law, the learned Commissioner has ordered for confiscation of excess goods valued at Rs. 2,13,226.24 and has given an option to redeem it on a fine of Rs. 10,000/-. He has held that sin...
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