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Delhi Court February 1999 Judgments

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Feb 19 1999

Gas Authority of India Limited Vs. Municipal Corporation of Delhi

Court: Delhi

Decided on: Feb-19-1999

Reported in: 1999IIAD(Delhi)371; AIR1999Delhi210; 78(1999)DLT584; ILR1999Delhi93

ORDERDevinder Gupta, ACJ.1. This petition when initially instituted on 19.7.1993 sought quashing of the roceedings initiated by the respondent through notice dated 26.3.1993 (Annexure-A) proposing to impose property tax for the pipelines laid down by the petitioner in New Delhi with further prayer to stay the proceedings for assessment stated to be pending before the Joint Assessor and Collector-I, Municipal Corporation of Delhi. 2. In view of the pendency of proceedings before the Assessing Authority, when the petition was taken up for admission, it was directed that the petition would be taken up after the matter had been heard and decision rendered by the Assessing Authority. On the Assessing Authority passing its order on 30.3.1993 (Annexure-H), the petitioner sought amendment of the petition. It was allowed on 30.8.1996. Notice was directed to be issued to the respondents to show cause as to why the petition be not admitted. On 11.10.1996 by an interim order, recovery proceedings ...


Feb 19 1999

Municipal Corporation of Delhi Vs. M/S. Krishna Mohan (P) Ltd. and anr ...

Court: Delhi

Decided on: Feb-19-1999

Reported in: 1999IIAD(Delhi)523; 78(1999)DLT567; 1999(49)DRJ101

ORDERK. Ramamoorthy, J.1. These batch of writ petitions relate to the same property i.e. 2527 of Ward No.10 known as Delite Cinema Building, Asaf Ali Road, New Delhi. The Deputy Assessor and Collector had passed the order fixing the rateable value for the property for the various assessment years. Appeals were filed before the District Judge under Section 169 of the Delhi Municipal Corporation Act, 1957. There were 23 appeals. The details and the number of appeals of the relevant assessment years are as follows:-S. HTA Assessment YearNo. No.1. 91/90 1968-692. 92/90 1969-70               92/90 1969-70      3. 85/90 1970-714. 98/90 1971-72               98/90 1971-72      5. 88/90 1972-736. 81/90 1973-74               81/9...


Feb 19 1999

Ashok Kaushik Vs. State

Court: Delhi

Decided on: Feb-19-1999

Reported in: 1999IIAD(Delhi)639; 78(1999)DLT423; 1999(49)DRJ202

ORDERJ.B. Goel, J.1. In this petition under Section 482 of the Code of Criminal Procedure (for short 'the Code') and Articles 226 and 227 of the Constitution of India, the petitioner challenges the legality and correctness of the two orders, one dated 1.2.1994 taking congnizance of the offence against the petitioner and the other dated 21.2.95, passed by the learned Metropolitan Magistrate (M.M.) (case FIR No. 516/92, P.S. Malviya Nagar, New Delhi) whereby the petitioner's applications under Section 294 read with Section 311 of the Code have been dismissed. 2. A prayer has also been made that in the facts and circumstances of the case the proceedings arising of the FIR are liable to be quashed against the petitioner. 3. Briefly, the facts giving rise to the present case are that one Smt. Sushila Wadhwa (now deceased) was the owner of property bearing No. E-1/16, alviya Nagar, New Delhi, formerly a single storeyed house. She had sent a complaint dated 2.10.92 to the Commissioner of Poli...


Feb 19 1999

Krishna Mohan (P) Ltd. Delite Cinema Building Vs. M. C. D. and ors.

Court: Delhi

Decided on: Feb-19-1999

Reported in: 1999IIAD(Delhi)615; 1999(49)DRJ106

ORDERK. Ramamoorthy, J.1. The Company M/s Krishna Mohan (P) Ltd. who is the first respondent in he batch writ petitions (CW Nos 1001 to 1021 of 1993 in which the Judgment was delivered today is the petitioner in this writ petition. The petitioner has challenged the order dated 04.02.1997 passed by the Joint Assessor and Collector fixing the rateable value with effect from 1.4.1992. The reliefs prayed for in this writ petition are as follows: Strike down section 116(3) of the Delhi Municipal Corporation Act 1957 (Act No. 66 of 1957) as unconstitutional in so far as it gives the Commissioner of respondent No.1 power to include the value of plant and machinery for the purpose of determining the rateable value thereof as ultra-vires the Constitution of India as it delegates uncontrolled powers without specifying the basis on which the plant and machinery is liable to be selected or ascertained for its inclusion in the land or the building for determining the rateable value of any given pro...


Feb 19 1999

Rehabilitation Ministry Employees Co-operative House Building Society ...

Court: Delhi

Decided on: Feb-19-1999

Reported in: 1999IIAD(Delhi)463; 80(1999)DLT597

Devinder Gupta, A.C.J.1. The order (Annexure P3) dated 4.8.1992 passed by respondent No. 12 in exercise of his powers of Appellate Officer under the Evacuee Interest (Separation) Act, 1951 (Act No. 65 of 1951) is under challenge in this petition by the petitioner Society. 2. On 20.10.1959, the petitioner Society was duly registered at Seriall No. 2007 under the provisions of Bombay Co-operative Societies Act, as extended to Delhi and now it is a Co-operative Society, deemed to have been duly registered under the Delhi Cooperative Societies Act, 1972 (Act No. 35 of 1972). 3. The dispute pertains to a piece of land admeasuring 2 bighas comprised in Khasra No. 167, situated in Village Begampur, Delhi. The facts as are relevant and as emerge from pleadings of the parties, may be stated : The petitioner Society made a request to the Ministry of Rehabilitation for allotment of suitable land for construction of residential houses for rehabilitation of its members. Pursuant to that request, 60...


Feb 19 1999

Sanjeev Kumar Bhardwaj and ors. Vs. Ghanshyam Dass and ors.

Court: Delhi

Decided on: Feb-19-1999

Reported in: [2001]103CompCas447(Delhi); 78(1999)DLT470; 1999(50)DRJ218

Section 541 & 543--Application of--Invocation by a person in respect of a company which stop functioning and without there being a creditor--Provision has no application.Usha Mehra, J.1. By the present petition S/Shri Sanjeev Kumar Bhardwaj, Raj Kumar Sharma, Anil Kumar Bhardwaj and Amit Kumar Bhardwaj have sought directions against the respondents, namely, S/Shri Ghanshyam Dass, Phool Kumar and Shiv Kumar Bhardwaj for restoring company's tenanted premises i.e. ground floor of property bearing No. 18, Mehrauli, New Delhi. That the respondents 1 and 2 to render the accounts and handover the record of the company and also render the accounts of the sale of the bus. Further respondent No. 1 be restrained from running the tea stall in the premises of the company. In order to get relief, petitioner has invoked the provisions of Section 541, 542 and 543 (Schedule XI), read with Section 406 and 402(f) of the Companies Act,1956 (hereinafter called the Act) read with Rules 6, 9 and 11(19) of th...


Feb 19 1999

Gadore Tools Pvt. Ltd., New Delhi Vs. Commissioner of Income Tax

Court: Delhi

Decided on: Feb-19-1999

Reported in: (2000)161CTR(Del)472

ORDERDevinder Gupta, ACJ.1. Following nine questions of law have been referred for opinion at the behest of Commissioner of Income Tax, Delhi-1, New Delhi:-'1. Whether the Tribunal was right in law in admitting the additional grounds of appeal filed before it on 25th May, 1982? 2. Whether the Tribunal rightly held that the CCS receipts from the Government did not constitute taxable receipt in the assessor's hands? 3. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the cash compensatory support did not constitute profits and gains within the meaning of Section 28(1) or Section 28(iv) of the Income Tax Act, 1961 but constituted a receipt on capital account only? 4. Whether the Tribunal rightly upheld the Commissioner of Income Tax (A) order that the assessed was entitled to weighted deduction under Section 35B of the Act on commission of Rs.12,10,893/- as export sales? 5. Whether the Tribunal was right in rejecting the Revenue's ad...


Feb 18 1999

Alcatel Modi Net Works Systems Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-18-1999

Reported in: (2000)(117)ELT522TriDel

2. The appellant is a manufacturer of Digital Switching Equipment and Cellular exchange equipment. They imported various components used for manufacturing the above items from their joint venture partner M/s.Alcatel Inc., France. The authorities below felt that the appellant herein and their joint venture partner are having "special relationship". Consequently, the Revenue provisionally ordered for ignoring the invoice price and started loading the invoice price by a certain amount. In the final order passed by the Asst. Collector of Customs, the loading ordered provisionally has been dropped and gross invoice value as shown by the appellants herein was accepted. This order was passed on 28-4-1995.3. Consequent to this order of adjudication, final assessments were made by the Customs authorities on 4 Bills of Entry dated 16-10-1995, 13-11-1995, 16-12-1995 and 18-12-1995, while making the provisional assessment final, no consequential refund was given inasmuch as the appellants herein ...


Feb 18 1999

Collector of C. Ex. Vs. Karnataka Electricity Board

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-18-1999

Reported in: (1999)(108)ELT507TriDel

1. The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Bangalore holding that the TC sets, DP sets, tower parts and out-door structures processed in the factory of the respondents herein are not excisable goods liable to levy of excise duty.2. We have heard Shri R.K. Sharma, learned SDR and Shri C.R. Sridhar, learned Advocate.3. We find that in respect of two out of the 4 items which are the subject matter of the present appeal viz. TC sets and DP sets, the Southern Bench of the Tribunal has held vide Final Order No. 1814/98, dated 10-9-1998 in the respondents' own case that these two items are not excisable. The finding of the Bench is that the processes undertaken by the respondents viz. punching, drilling holes, etc., would not amount to a process of manufacture and hence no duty liability arises on such activity. As for the remaining two items, this Tribunal has recently held that the activity of cutting channels to required lengths and then putting...


Feb 18 1999

Collector of C. Ex. Vs. Munish Mfg. Corporation

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-18-1999

Reported in: (1999)(107)ELT625TriDel

1. The respondents herein filed a classification list effective from 1-3-1988 in which they had declared that they are manufacturing "forged shapes of non-alloy steel" and "forged shaped of alloy steel" and claimed classification of these items under CET sub-headings 7216.60 and 7228.79. The Department was of the view that the products in dispute did not conform to the description of the goods covered by the headings claimed by the assesses and that the goods were more appropriately classifiable as other forged articles of iron and steel under CET sub-heading 7326.19 and hence issued a show cause notice proposing classification under the last heading above mentioned. The Assistant Collector confirmed classification under the Heading proposed in the show cause notice, holding that the items were manufactured as per samples/specifications and dimensions supplied by the customers and that they have irregular cross-section and, therefore, are not covered by the definition of angles, shape...


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