Delhi Court July 2001 Judgments

Mr. Pramod Kumar Gupta Vs. M/S. Skylink Chemicals

Court: Delhi

Reported in: 93(2001)DLT143; 2001(60)DRJ195

ORDERJ.D. Kapoor, J. 1. Defendant has challenged the territorial jurisdiction of this Court to try this suit and by way of an application under Order 7 Rule 10 of the Code of Civil Procedure has sought return of the plaint to the plaintiff.2. The defendant is a private limited company having its registered office at Bhavnagar. it approached the plaintiff sometime in the month of April 1996 with a view to have business relationship. As a result of various discussions the defendant appointed him as its representative/agent initially for the Northern Region. Amongst other terms and conditions it was also agreed between the parties that the billing of material would be done by the defendant directly on various clients and documents shall be negotiated directly to such clients as per terms and conditions of the purchase order. it was further agreed that the defendant shall settle the commission amount every quarter by way of cheques. Plaintiff has sought recovery of Rs. 15,14,872.50 p. towa...

Smt. Surjeet Kaur Vs. Union of India and anr.

Court: Delhi

Reported in: 2003(60)DRJ133

ORDERVikramajit Sen, J.1. In this writ petition the claim for family pension has been raised by the petitioner who asserts that she is the widow of Late Ex. Hav. Mohinderpal Singh. It is not controverter that Late Ex Hav. Mohinderpal Singh was previously married to Smt. Gursharan Kaur. Information in respect of this marriage is also contained in the 'Kindred Roll' maintained by the army Authority. In this Roll there is also a specific reference to D.O.II Ind/58/53.2. Ms. Jyoti Singh learned counsel appearing for the Respondent has relied on the defense Service Regulation 623 which has the effect of mandating that all personnel including the Late Ex. Hav. Mohinderpal Singh should have mentioned the factum of his second marriage to the Army Authorities. This however was not so done. Rule 623(e) reads as follows:'The documents mentioned above will be maintained through the medium of Dos Part II in which all casualties affecting the individual will be notified. Dos Part II will be prepared...

Rama Tyagi and anr. Vs. State

Court: Delhi

Reported in: 93(2001)DLT127; II(2001)DMC430

R.S.Sodhi, J. 1. These Criminal Appeal Nos. 39/1995 and 63/1995 seek to challenge the judgment of the learned Additional Sessions Judge in SC No. 2/1992 dated 10.2.1995 whereby the learned Additional Sessions Judge held the appellants guilty under Section 498-A/304-B/34, IPC and further vide a separate Order dated 13.2.1995 sentenced the accused to undergo rigorous imprisonment for seven years each under Section 304-B, IPC as also to undergo rigorous imprisonment for a period of one year each and a fine of Rs.500/-each and in default of payment of fine to undergo further simple imprisonment for three months each under Section 498-A,IPC. 2. Facts giving rise to this case, as have been noted by the learned Additional Sessions Judge, are as follows: '...on 27.11.91, information was received at Police Station Keshav Puram which was recorded vide D.D. No. 8-A. This information was made from publican call office informing the local police that H.No. C-1/89, Lawrence Road, Delhi, where they f...

ScIndia Potteries Vs. Commissioner of Income-tax

Court: Delhi

Reported in: (2001)171CTR(Del)455; [2002]253ITR168(Delhi); [2001]119TAXMAN341(Delhi)

1. At the instance of the assessed, the following question has been referred for the opinion of this court by the Income-tax Appellate Tribunal, Delhi Bench (in short, 'the Tribunal'), under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that rental income of Rs. 97,316 received by the assessed by the letting out of its godowns to (India) Ltd. was chargeable to tax in the hands of the assessed under the head 'Income from property' and not under the head 'Income from business' ?'2. The dispute relates to the assessment year 1974-75.3. The factual position in a nutshell is as follows :The assessed derived rental income by letting out its godowns. It claimed that it should be treated as business income and not its income from house property. The Income-tax Officer, however, found that the assessed was running a business of manufacturing pottery till 1972-73 where after ...

M/S. Indian Gas Cylinders Vs. Cce, Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. In the present case, the demand of duty of Rs.4,78,844/- arises by inclusion of freight charges (transport charges) in the assessable value of gas cylinders manufactured by the applicants herein and cleared to their buyers. In addition a penalty of Rs.40,000/- has been imposed.2. None appeared for the assessee, when case is called; and hence we heard the ld.DR and perused the case records. We find that prima facie the authorities below are correct in holding that the ownership of the goods passed on to their buyers only on the destination of the consignee and, therefore place of destination is relevant for the purpose of value of the goods to be assessed and hence the deduction on account of freight charges which were claimed by the assessee in their invoices is not admissible. In this connection, we are supported by the decision of the Tribunal in the case of M/s. Prabhat Zarda Factory reported in 2000 (119) ELT 191. We, therefore, direct pre-deposit of the entire duty amount with...

Krishan Lal Yadav Vs. Lt. Governor, Govt. of Nct of Delhi

Court: Central Administrative Tribunal CAT Delhi

1. The applicant is aggrieved by the order passed by the respondents dated 15.5.2001 by which it has been ordered that a regular Departmental inquiry is to be conducted against the applicant on certain charges. He has prayed that the impugned order should be stayed during the pendency of investigation and trial in case FIR No. 299/2001 under Sections 377/384 TPC in the interest of justice.2. The brief relevant facts of the case are that the applicant is a Head Constable in Delhi Police. On 23.4.2001, one Shri Arvind Singh Chauhan made a report against the applicant, alleging that he had subjected him to sodomy and abstracted money from him. On the basis of this complaint, FIR No. 299/2001 dated 23.4.2001 was registered against the applicant with PS Sarswati Vihar, Delhi. The applicant has stated that he is joining investigation in the above noted case.3. The main contention of Shri P.K. Arya, learned Counsel, is that the summary of allegations issued to the applicant along with the li...

Star Estates Management (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)78TTJ(Delhi)625

1. In this appeal the assessee has objected to the order of the CIT(A), dt. 4th Sept., 1995, by way of following grounds : "1. That the learned CIT(A) has erred in law in upholding the action of the AO in treating as income/trading receipt the sum of Rs. 8,71,282 being the maintenance security deposits received by the appellant-company from the flat owners towards due payment of common services and maintenance charges. 2.1. That the learned CIT(A) has erred in law in upholding the action of the AO in treating the sums of Rs. 5,84,732 and Rs. 2,86,550 received by the appellant in respect of the flats and car parkings, respectively, towards common assets replacement fund as income/trading receipt of the appellant-company. 2.2. That the additions are also bad in law inasmuch as this ground has not at all been discussed/dealt with by the learned CIT(A), but wrongly bracketed with the ground for the addition of the security deposit. 3. That the action of the learned CIT(A) in upholding the...

Gian Chand Gupta Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD548(Delhi)

1. Since common issue is involved in all these appeals the same are being disposed of by the common order. The only issue arising out of these appeals relates to charging of interest under Sections 234A, 234B and 234C.2. Both the parties are agreed that facts in all the appeals are common and the decision taken in the case of Shri Gian Gupta would be applicable in respect of all the assessees. Therefore, we would narrate the facts in the case of Shri Gyan Gupta. A search and seizure action was carried out under Section 132 at the premises of the assessee on 14-1-1991 in the course of which cash amounting to Rs. 25,62,500 - was found and seized by the search party. In the search proceedings the assessee surrendered a sum of Rs. 53,05,000 as his income. After the search, order under Section 132(5) was made on 10-5-1991 estimating the income of the assessee at Rs. 1,95,93,756. Since the tax liability on the aforesaid amount was much more than the amount of cash seized, the cash seized wa...

M/S. Sangam theatres Pvt. Ltd. Vs. Entertainment Tax Officer and Other ...

Court: Delhi

Reported in: 93(2001)DLT135; 2001(59)DRJ544

ORDERArijit Payayat, C.J. 1. Challenge in this petition under Article 226 of the Constitution of India, 1950, (in short, the constitution) is to the order dated 8.12.1999 passed by the Entertainment Tax Officer (in short, ETO); order dated 23.3. 2000 passed by the Deputy Commissioner entertainment Tax-cum-Appellate Authority (in short the Appellate Authority) and order dated 12th July, 2000 passed by the Lt. Governor Delhi. The orders have been passed under the Delhi Entertainment and Betting Tax Act, 1996, (in short and Act).2. Background in which the orders came to be passed in essentially as follows:-Petitioner is an exhibitor of cinematographic films. A premiere show of a movie titled Sangharsh was organized by M/S Abalone Network. Petitioner had been approached by the said organisation for having the show on 2nd September, 1999 at 6.15 pm. Organisers had entered into an arrangement with the petitioner to sell 312 ticket at the rate of Rs. 500/- each, and the rest of the tickets we...

Structural Waterproofing and ors. Vs. Mr. Amit Gupta and ors.

Court: Delhi

Reported in: 93(2001)DLT496

ORDERJ.D. Kapoor, J. 1. Learned counsel for the defendants/applicants states that application under Order 39 Rule 4 CPC being I.As. 5723/2001 & 5783/2001 be treated as reply to application under Order 39 Rules 1 & 2 CPC being I.A. 5366/2001. I.A. 5783/2001 stands merged in I.A. 5723/2001 as the nature of relief in both the applications is identical.2. I.A. 5723/2001 is for vacation for ex-parte ad interim injunction whereby applicants/defendants were restrained from using the trade mark CICO, the CICO logo as a trade mark or as part of their trade style or as a corporate name.3. The aforesaid ex-parte order was passed on the following representations of the plaintiff:-1) Plaintiff is the registered proprietor of the trade mark CICO. 2) Plaintiff is the owner of CICO logo. 3) There was a memorandum of understanding between the parties which was more or less a family settlement which has since been challenged in the District Court, Alipore, Kolkata and as such is no more enforceable or i...