Delhi Court November 2004 Judgments
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Shish Ram Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Nov-22-2004
Reported in: 115(2004)DLT619; 2005(80)DRJ422; 2006(1)SLJ395(Delhi)
Mukundakam Sharma, J.1. The issue that arises for our consideration in the present writ petition is whether the petitioner having been transferred to reservist establishment ceased to be a serving personnel and consequently could not have been dismissed from service under the provisions of Section 20(3) of the Army Act. In support of the said plea the petitioner has relied upon Regulation 206 of the defense Services Regulations and also on regulations 151, 156, 157 and 213 of the said regulations. In order to appreciate the aforesaid plea, which is raised in this writ petition, narration of few facts leading to filing of the present petition is considered necessary.2. The petitioner was enrolled in the Indian Army on 28th June, 1963 with the terms of engagement requiring him to complete 10 years of service in colour and the remaining 10 years in reserve service. On 24th July, 1974 the petitioner was transferred to the reserve establishment. In the aforesaid manner, the petitioner was c...
P.K. Bhattacharya Vs. Steel Authority of India Ltd. and anr.
Court: Delhi
Decided on: Nov-22-2004
Reported in: (2005)193CTR(Del)285; 115(2004)DLT576; 2005(80)DRJ195
Manmohan Sarin, J.1. Petitioner seeks a writ in nature of certiorari for quashing the impugned undated letter and reworking of calculation of income tax sheet as indicated and disclosed vide Annexure P-5 and also a restraint on respondent No. 1-company from deducting the income-tax at source against the monthly retirement benefits under the Voluntary Retirement Scheme, 1998.2. Petitioner further seeks a writ, order or direction commanding respondent No. 1 to pay and continue to pay regularly the monthly retirement benefits due to the petitioner as per the terms and conditions of Voluntary Retirement Scheme, 1998 and continue to pay at such rate as was being paid from the month of his voluntary retirement in July, 1998 till March, 2003. In the alternative, petitioner seeks direction for re-employment in his services forthwith.3. Petitioner who was working with respondent No. 1 had exercised his option under the Voluntary Retirement Scheme which was offered on 1.3.1998. Petitioner's opti...
R.K. Chemicals Vs. Kohinoor Paints Faridabad Pvt. Ltd. (P) Ltd. and an ...
Court: Delhi
Decided on: Nov-22-2004
Reported in: II(2005)BC287; 115(2004)DLT529; 2005(79)DRJ397
A.K. Sikri, J.1. This petition is filed by the petitioner seeking winding up of the respondent company on the ground that the respondent company is indebted to the petitioner in the sum of Rs. 20,025/- which the respondent company has not paid. The averments in respect of transactions are made in para VI of the petition and the manner in which balance of Rs. 20,025/- is shown is reproduced as below:-Date Particulars Debit Credit Balance 01.0496 Opening Balance 25,125.00 9.4.96 To bill No. 2205 1,260.00 10.4.96 To Bill No. 2208 1,510.00 12.04.96 To Bill No. 2211 1,130.00 15.04.96 By Cash 5,000.00 17.04.96 By Cash 4,000.00 ________ _______ __________ 29,025.00 9,000.00 20,025.00 ------------ ----------- -------------It is further stated that in the balance sheet of the respondent company as on 31st March, 1996, respondent had admitted the liability to the tune of Rs. 20,840/-.Although there is a dispute as to what was the balance as on 31st March, 1996 in as much as, as per the petitione...
Cit Vs. Ballabgarh Refractories Ltd.
Court: Delhi
Decided on: Nov-22-2004
Reported in: [2005]144TAXMAN781(Delhi)
B.C. Patel, CJ. Before the Tribunal the question framed was as under:'On the facts and in the circumstances of the case the Commissioner (Appeals) has erred in deleting the addition of Rs. 10,93,465 out of a total disallowance of Rs. 17,00,252 on account of depreciation claimed despite the fact that the assessing officer had established through detailed investigation that the transaction involving transfer of assets (on which depreciation was claimed) between the holding company and the assessed (subsidiary company) was collusive?'2. The Tribunal on appreciation of material placed before it arrived at a conclusion as under:'Taking into consideration, the entire circumstances, the irresistible conclusion on which we arrive is that the ownership of the machinery under consideration vested with the assessed. The approach with which the assessing officer has proceeded is merely a result of his suspicion and these were surmises and conjectures in the formation of opinion by the assessing of...
Twentieth Century Fox Film Corporation Vs. Asc Enterprises Ltd.
Court: Delhi
Decided on: Nov-20-2004
Reported in: 116(2005)DLT88; 2005(30)PTC44(Del)
Mukul Mudgal, J.1. This is an application for interim relief in a suit for passing off and unfair competition. This suit has been instituted by the plaintiff, Twentieth Century Fox Film Corporation, and relates to the 'FX' channel launched by it in June 1994 which has diverse programmes including motion picture films which include action films from the plaintiff as well as other major studios. Various other popular programmes also aired on the said channel and the channel is available in UK, US. The plaintiff has thus proprietory rights in the mark 'FX' used by it extensively since 1994. In India the plaintiff is the registered proprietor of the mark 'FX'. The 'FX' channel has been extensively advertised and has had extensive media coverage in several well circulated magazines and journals. Thus the 'FX' channel and its programmes have become synonymous with the plaintiffs. The defendant had launched Direct to Home (DTH) services in October 2003 and was intending to launch 'FX' channel...
Krishna Enterprises Vs. the Commissioner of Sales Tax and ors.
Court: Delhi
Decided on: Nov-20-2004
Reported in: 116(2005)DLT151; [2005]140STC148(Delhi)
B.C. Patel, C.J.1. The petitioner has invoked the provisions of Articles 226 and 227 of Constitution of India, inter alia, praying that the respondents be directed to cancel/rescind the circular dated 12.11.2002 by issuance of a Writ of Mandamus and directions be issued declaring that 'Tea' is to be assessed under the Delhi Sales Tax Act, 1975 at the first point of sale; and that the reassessments made by the sales tax officer may be quashed and set aside.2. The respondents are not pressing the circular dated 12.11.2002 and thereforee, the Court is not required to examine the legality or the validity of the said circular. In the present case, the Court is required to examine the validity of the reassessment orders made by the assessing officer, copies of which are at pages 46 to 49 of the writ petition, for the assessment years 2001-02 and 2000-01 dated 7.8.2003 and 8.8.2003, respectively. Earlier assessment orders are placed on record at pages 37 to 40 of the writ petition in respect ...
Commissioner of Central Excise Vs. Goodyear India Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-19-2004
Reported in: (2005)(181)ELT62TriDel
2. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the benefit of Notification No. 53/88-CE. The contention of the Revenue is that period in dispute from April, 96 to Sept., 96 and Notification No.53/88-CE was rescinded prior to April, 96, therefore, the grant of the benefit of Notification No. 53/88-C.E. was not sustainable. During arguments it is admitted by the Revenue that during the period in dispute, the successor notification was in existence which was similar to the Notification No. 53/88-C.E. In these circumstances, we find no merit in the appeal, the same is dismissed....
Siyarco Industries Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-19-2004
Reported in: (2005)(182)ELT141TriDel
1. In these two appeals, arising out of a common Order-in-Appeal Nos.48-49/2004, dated 27-1-2004, the issues involved relate to the nature, valuation and quantity of the goods imported by M/s. Siyarco Industries.2. Shri Srinivas Kotni, learned Advocate, mentioned that the Appellants, engaged in the activity of refining Zinc Ore Concentrate, imported a consignment of Zinc Ore Concentrate from M/s. Shaan Scrap Trading Co. Ltd., Sharjah; that the description, quantity and value declared in the bill of entry was according to the import documents, namely, contract with the foreign supplier, invoice, packing list, bill of lading, etc.; that the Department drew representative samples of the impugned goods which were assessed provisionally pending the test report; that after receipt of the Test Report and subsequent investigation, a show cause notice dated 12-7-1999 was issued to them alleging that the goods imported is Zinc Residue and not Zinc Ore Concentrate, the net weight of goods was 37...
Gopal Dying Mills Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-19-2004
Reported in: (2005)(180)ELT332TriDel
1. In this appeal, the appellants have made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority who confirmed the duty demand, penalties against the appellants, besides ordering the confiscation of the excess found goods, as detailed therein.2. I have heard both the sides. From the record it is evident that the appellants are engaged in the manufacture of processed fabrics by utilizing the grey and cotton fabrics as their inputs. On 13-9-1999, one three wheeler loaded with their finished goods (5103.45 Sq. Mt) was intercepted by the officers. The driver of the three-wheeler produced two kacha challans Nos. 28 and 29 both dated 139-1999, which were delivered to him by the appellants at the time of loading of the goods.It is also evident that the appellants had already deposited the duty amount of Rs. 13,269/- in respect of those goods.3. The perusal of the record also reveals that physical veri...
Medpro Pharma Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-19-2004
Reported in: (2006)3STR464
1. Heard. The appellants have been directed to pay Service tax of Rs. 2,28,533/- for the period July, 2001 to August, 2002. The learned Counsel has contended that the appellants are only clearing and forwarding agents for M/s. Cipla Ltd. and as such are not covered under the Service Tax in view of the law laid down in an identical case of Mahavir Generics v. CCE Bangalore wherein the Tribunal has taken the view that activity of service, by clearing and forwarding agent, does not fall within the ambit of Service tax. This contention of the Counsel has prima facie, legal force. Therefore, the appellants have a strong case on merits. The pre-deposit of the entire Service tax and the penalty is waived and its recovery stayed till the disposal of the appeal....
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