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Delhi Court September 1998 Judgments

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Sep 11 1998 (HC)

Mohal Lal Harbans Lal Bhayana and Co. and ors. Vs. Ok Play India Ltd.

Court: Delhi

Reported in: 1999IIAD(Delhi)517; 78(1999)DLT447; 1999(49)DRJ366

ORDERJ.B. Goel, J.1. This is a petition under Section 482 of the Code of Criminal Procedure (for short the Code) for quashing of order of summoning and the complaint under Section 138 of the Negotiable Instruments Act (for short the Act). 2. Briefly the facts as alleged in the complaint are that the petitioner No. 1 is a partnership firm and petitioner Nos. 2 to 4 are its partners. Petitioner No. 1 through petitioner No. 4 in April 1997 had agreed to purchase APC water storage tanks in connection with the construction work at Khel Gaon awarded to them. Goods were supplied against 7 bills mentioned in the complaint for a total value of Rs. 2,00,000/-. Petitioners No. 2 and 3 as partners had issued cheque No. 038540 dated 20.5.97 of Rs. 2.00 lakhs towards discharge of this liability. After delivery was completed, the cheque was presented to their bankers on 28.5.1997 but was returned back on 30.5.1997 with the remark 'payment stopped'. A notice under Section 138 dated 13.6.1997 sent by r...

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Sep 11 1998 (HC)

Government of National Capital Territory of Delhi and ors. Vs. Dr. Ran ...

Court: Delhi

Reported in: [1999]238ITR268(Delhi)

ORDERManmohan Sarin, J.1. The above batch of writ petitions have been preferred by the Government of National Capital Territory of Delhi. The challenge in the writ petitions is to the judgment dated 23.4.1998 of the Central Administrative Tribunal. By the impugned, judgment the Central Administrative Tribunal, following its decision in Dr. Sangeeta Narang & Others v. Delhi Administration etc. 1988 (6) ATC 405, directed the petitioner to pay to the respondent doctors the same pay-scales and other benefits like Provident Fund, Medical Attendance, etc. as payable to the regular Junior Medical Officers, performing similar duties. The Tribunal further held that the respondents would be deemed to have continued in service till regular appointments are made to the posts in accordance with rules and instructions. Direction was also issued to the petitioner to consider relaxation of age to the extent of service on ad hoc or contract basis, rendered by the respondents if they happen to be the ca...

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Sep 11 1998 (HC)

Patel Oil Mills Vs. Relaxo Rubber and Allied Industries Employees Unio ...

Court: Delhi

Reported in: 1998VIAD(Delhi)671; 76(1998)DLT595; 1998(47)DRJ326; [1999(81)FLR275]; (1999)IILLJ894Del

ORDERDr. M.K. Sharma, J. 1. This order will dispose of the applications filed by the plaintiff under Order 39 Rules 1 and 2 CPC registered as I.A. Nos. 5196/1998 and 5263/1998 as also the application filed by the defendants under Order 39 Rule 4 CPC registered as I.A. No. 5697/1998.2. In the applications filed by the plaintiff, the plaintiff has sought for an ad interim injunction restraining the defendant-Union and the workmen from interfering in any manner whatsoever with the ingress and egress of employees, visitors and also from causing blockade, dharna, gherao, demonstration, slogan shouting at the plaintiffs' factory /office/residence namely (i) Patel Oil Mills, F-7, Udyog Nagar, New Delhi, (ii) Patel Oil Mills, Allied House, 3rd Floor, Inderlok Chowk, Delhi and (iii) E-13, Rajouri Garden, New Delhi.3. On the aforesaid applications, this Court by order dated 17.6.1998 passed an ex parte ad interim injunction restraining the defendants, their servants, agents, members and friends ...

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Sep 11 1998 (HC)

Government of National Capital Territory of Delhi and Others Vs. Dr. V ...

Court: Delhi

Reported in: 81(1999)DLT931; 1998(47)DRJ732

ORDERManmohan Sarin, J.1. The above batch of writ petitions have been preferred by the Government of National Capital Territory of Delhi. The challenge in the writ petitions is to the Judgment dated 23.4.1998 of the Central Administrative Tribunal. By the impugned, Judgment the Central Administrative Tribunal, following its decision in Dr. Sangeeta Narang & Others v. Delhi Administration etc. 1988 (6) ATC 405,, directed the petitioner to pay to the respondent doctors the same pay-scales and other benefits like Provident Fund, Medical Attendance, etc. as payable to the regular Junior Medical Officers, performing similar duties. The Tribunal further held that the respondents would be deemed to have continued in service till regular appointments are made to the posts in accordance with rules and instructions. Direction was also issued to the petitioner to consider relaxation of age to the extent of service on ad hoc or contract basis, rendered by the respondents if they happen to be the c...

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Sep 11 1998 (HC)

Commissioner of Income-tax Vs. P.S. JaIn and Co. Ltd.

Court: Delhi

Reported in: [1999]235ITR287(Delhi)

1. Heard.2. This is an application under Section 256(2) of the Income-tax Act, 1961, filed at the instance of the Revenue and seeking a mandamus to the Tribunal to draw up a statement of case and refer the following question of law (assessment year 1988-89) for the opinion of the High Court :'On the facts and in the circumstances of the case, whether the Income-tax Appellate Tribunal was correct in law in holding that depreciation at 50 per cent, is allowable on trucks which have been given on lease by the assessee-company and not run on hire by them ?'3. Learned senior standing counsel for the petitioner has invited the attention of the court to Circular No. 609, dated July 29, 1991 : [1991]191ITR1(Mad) , and Circular No. 652, dated June 14, 1993- [1993] 202 ITR 55, which in his submission are relevant for the purpose of interpreting the relevant entries of Appendix I to the Income-tax Rules, 1962.4. Learned counsel for the assessed has submitted that 'truck' is included in 'motor lor...

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Sep 11 1998 (HC)

income Tax Officer Vs. Smt. Sunny Uppal

Court: Delhi

Reported in: (1999)63TTJ(Del)371

ORDERB.M. KOTHART, AMBoth these appeals by the Revenue involve consideration of similar point. Hence these appeals are being disposed of by this common 2. The fact relating to the appeal of Mrs. Sunny Uppal are as follows :2.1. Smt. Sunny Uppal. is wife of Virender Uppal, Karta of the HUF which existed under the name and style of Virender Uppal HUR The said HUF consisted of Karta, his wife (appellant) and two minor sons, Master Gaurav Uppal. and Master Saurabh Uppal.2.2. The erstwhile joint Hindu family owned and possessed assets, properties at the time of partition on 27th March, 1989 aggregating to Rs. 1,06,15,434.34, the details of which have been given in the cl. 1 of the memorandum of partition executed on 29th day of March, 1989. The aforesaid assets were partitioned in equal proportion allotted to the aforesaid 4 members of the HUF in equal shares. Apart from this, the erstwhile HUF had interest in 2 business concerns which had considerable profits in the past and had also consi...

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Sep 11 1998 (HC)

Dhammo Vs. State

Court: Delhi

Reported in: 1998(47)DRJ213

J.B. Goel, J.1. The petitioner is facing trial for an offence under Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985, (for short the Act). The prosecution case in brief is that Insp. B.S. Ahelawat of Operation Cell (South West Distt), New Delhi had received secret information on 19.12.1996 at about 7.00 a.m. that the accused-applicant was selling Smack in front of her house. On the basis of this information, a raiding party was arranged. Lady Const. Urmila Devi and one public witness Prem Singh besides other police officials were joined. Option was given under Section 50 of the Act. ACP of the same Cell was called and in the search made in his presence; 51 pudias containing 40 gms. of Smack was recovered from the possession of the accused.2. Learned counsel for the petitioner has contended that the provisions of Sections 50, 52 and 57 of the Act have not been complied with, he also contends that CFSL form was not prepared and sent to the CFSL as deposed by Moharra...

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Sep 10 1998 (TRI)

Collr. of C. Ex. Vs. Dudhewal Coop. Sugar Mills Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(107)ELT92TriDel

1. In the impugned order, the ld. Commissioner (Appeals) held : 'The Sulphur Dioxide produced in the course of manufacture of sulphur has got specific use i.e. purification of cane juice and, therefore, the sulphur definitely is covered as an input in the manufacture of sugar.Since the notification referred to in the Superintendent's letter does not exempt sulphur dioxide and sulphur dioxide coming at intermediate stage it has not anything to do as it is not a final product. Sulphur is consumed in the process of manufacture of sugar and, therefore, it is evident that sulphur forms an input used in relation to the manufacture of sugar. I, therefore, hold that Modvat credit is admissible on sulphur, which is used in relation to the manufacture of sugar. Appeal is admitted and disposed of accordingly. Being aggrieved by this order of the ld. Commissioner (Appeals), the Department has filed the captioned Appeal.2. The facts in brief are that the Respondents are manufacturers of Sugar. The...

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Sep 10 1998 (TRI)

Century Laminating Co. Pvt. Ltd. Vs. Commr. of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT231TriDel

1.2 The appellants herein obtained an advance licence, inter alia, for kraft paper other than ivory board for use in manufacture of resultant product meant for export. A consignment was obtained by them for the aforesaid product and the Bill of Entry was filed for the same on 27-6-1991. Since, however, the import licence did not have any balance and it had been sent for enhancement of value to the licensing authority on account of fluctuation in foreign exchange rates, the appellants did not lay claim to Notification 159/90- Cus. and cleared the goods on payment of duty. Later on, after enhancement of value of the licence they filed a claim for refund of duty in terms of the benefit of the said notification. The benefit has been denied by the lower authorities on the following grounds :- (1) Condition No. (b) has not been fulfilled inasmuch as they did not make a claim in writing to the Collector of Customs for exemption under that Notification. (2) They did not execute a bond or lega...

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Sep 10 1998 (TRI)

Delton Cables Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(108)ELT116TriDel

1. The common appellant in these appeals has submitted a request for adjournment of the appeals on the ground that their counsel is very busy in another Bench of CEGAT. In one of the appeals, it is stated that their counsel is no longer looking after their affairs and they would like to engage another Counsel. We are not satisfied that these are valid grounds for adjournment in old cases. We rejected the request for adjournment. Shri Darshan Varma, Sr. Assistant of the appellant who is present before us declined to address any arguments. We have heard Shri K. Shiv Kumar, JDR and persued the papers.2. Appellant, engaged in the manufacture of wires and cables was selling about 60% of the manufactured goods to M/s Delton Sales & Services Ltd. (DSSL, for short), who in turn, was effecting sales to wholesale dealers. The remaining part of the manufactured product was being sold by the appellant to various industrial consumers. Appellant filed price list in Part II on the basis of an ag...

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