Delhi Court June 2007 Judgments

Som Nath (Decd.) Thr. Lrs. Vs. Cantonment Executive Officer and ors.

Court: Delhi

Reported in: 142(2007)DLT420; 2007(96)DRJ647

S. Muralidhar, J.1. The challenge in this petition is to an order dated 9.6.2004 passed by the Principal Director, Directorate of defense Estates, Ministry of defense, Western Command, Chandigarh dismissing the appeal filed by the petitioner against the orders of the Cantonment Board ('Board'), Delhi, the Respondent No. 2 herein, rejecting the application for sanction of a building plan submitted by the petitioner.2. The facts are that on 25.5.1932 a lease deed was executed by the Secretary of State for Indian Council in favor of M/s. R.S. Bhola Ram and Sons, Delhi Cantonment in exercise of the powers under Section 280 of the Cantonments Act, 1924 ('Act'). In terms of this lease deed a plot of land admeasuring 9096 sq.ft. situated at Artillery Road (Plot No. 23 Maude Road) in Delhi Cantonment was leased to M/s. Bhola Ram and Sons for a nominal rent of Rs. 250 per year for a period of thirty years, renewable for further periods on the terms specified therein. The relevant clauses of the...

Subh Ram (Dead) Through Lrs. and anr. Vs. Financial Commissioner and o ...

Court: Delhi

Reported in: 2007(97)DRJ32

S. Muralidhar, J.1. The challenge in this writ petition is to an order dated 11.8.1995 passed by the Tehsildar, Najafgarh carrying out mutation of inheritance in respect of 1/9th share in Khata No. 371 in village Tikri Kalan, Tehsil Najafgarh in the name of Sarvashri Raj Singh, Vinay Kumar, Satyawan and Satpal Singh all sons of Smt. Bharto D/o Shri Harphool Singh. The writ petition also challenges an order dated 10.8.1998 passed by the Tehsildar dismissing the application filed by the petitioners for recall of the order dated 11.8.1995 and an order dated 10.9.1998 passed by the Financial Commissioner dismissing the revision petition filed by the petitioners here.2. The facts leading to the filing of this petition are that Shri Harphool Singh, the father of the petitioners and their sister Smt. Bharto, died intestate in 1964. Smt. Bharto was at that time married. Shri Harphool Singh was the joint recorded bhumidar in respect of 55 bighas and 6 bids was of agricultural land in village Ti...

The Patri Association Regd and ors. Vs. Municpal Corporation of Delhi

Court: Delhi

Reported in: 142(2007)DLT628; 2007(97)DRJ388

S. Muralidhar, J.1. The petitioner, the Patri Association is an association of traders stated to be squatting at 6x4 feet tehbazari sites opposite Mohan Singh Market, IN a since 1979. It has filed these two writ petitions seeking to restrain the Municipal Corporation of Delhi ('MCD') from removing its members from their respective tehbazari sites which, according to them, they are in lawful possession of and for removal of encroachments by unauthorised squatters. Background Facts2. The background to the filing of these petitions is that the Mohan Singh Market Association, IN a Market, New Delhi had earlier filed W.P.(C) No. 2052 of 1996 in this Court. The members of that Association were the regular shopkeepers. They sought a direction for removal of illegal squatters from the market. In the said writ petition, a counter affidavit dated 15.5.1997 was filed on behalf of the MCD by Shri Jagdish Chandra (AO) stating that there were 51 authorised squatters who were allotted tehbazari sites...

Super Tech Agro Oils Pvt. Ltd., Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)(216)ELT618TriDel

2. The appeals and stay applications relate to confiscation of imported Hydrogenated Vegetable Oil (HVO) consignments and imposition of penalties on the appellants. When the stay applications, which seek waiver of requirement of pre-deposit, were heard, it was found that the appeals themselves can be disposed of in the facts of the case.Accordingly, I proceed with the appeals after dispensing with the requirement of pre-deposit.3. Material facts may be recalled. Appellant M/s Super Overseas Inc.purchased Hydrogenated Vegetable Oil under an invoice dated 31/5/06 from M/s Health Food Products Pvt. Limited, Sri Lanka. According to the invoice the Hydrogenated Vegetable Oil (HVO) was "edible grade". The consignment was loaded in 15 containers and sent to ICD, Ludhiana.While in transit, goods in 10 containers, were sold to appellant M/s Super Tech Agro Private Ltd. 4. Both the appellants filed bills of entry on 17/6/06 before the Customs at Ludhiana for the clearance of the consignments 3 ...

Black Diamond Properties (P) Ltd. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This appeal by the assessee is directed against the order dated 1-10-2004 of Commissioner (Appeals), New Delhi for the assessment year 2001-02. The assessee in this appeal has raised disputes on the following three grounds: (i) On the facts and in the circumstances of the case, the Commissioner (Appeals) was not justified in holding that the composite rent received from the tenants was assessable as house property income and not as business income. (ii) Commissioner (Appeals) was not justified in upholding the order of the assessing officer estimating the rental income at Rs. 24 lakhs against the rental income of Rs. 12.84 lakhs received by the assessee. (iii) Commissioner (Appeals) was not justified in confirming the charge of interest under Sections 234B and 234D and withdrawal of interest under Section 244A and also in confirming the initiation of penalty processing by the assessing officer under Section 271(1)(c).2. The assessee-company is stated to have been formed on 24-9-199...

Western Geo International Ltd. Vs. Assist. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

1. These appeals filed by Western Geco International Ltd. as agent of foreign technicians employed by it are directed against the order dated 14-7-2006 of Commissioner (Appeals) for the assessment year 2003-04. As common issue is involved, all these appeals are being disposed off by a single consolidated order for the sake of convenience.2. The issue in all these appeals related to grossing up of taxes for the purpose of determination of taxable salary as the employees had been paid 'net of tax' salary. There is no dispute that these foreign technicians employed by the company had been paid salary 'net of tax'.In other words, all taxes payable under the provisions of Income Tax Act were required to be paid by the employer company as per the terms of employment. In case, income-tax which is the obligation of the employee is paid by the employer, it will be a perquisite within the meaning of Section 17(2)(iv), which provides that any sum paid by the employer in respect: of any obligatio...

Dalit Manav Uthan Sansthan Vs. Commissioner, Municipal Coproration of ...

Court: Delhi

Reported in: 142(2007)DLT497; 2007(96)DRJ667

S. Ravindra Bhat, J.1. These writ petitions question the decision of the Municipal Corporation of Delhi (MCD) awarding contracts for providing cooked mid-day meals to students of Primary schools in Delhi.2. The Supreme Court of India, in the course of a Public Interest Litigation, being WP (C)' No. 196/2001 People's Union for Civil Liberties v. Union of India, issued directions on 28.11.2001, regarding implementation of the ``Mid-day-meal'` scheme along with other welfare schemes of Central Government. The operative parts of those directions, concerning the State Government/Union Territories are as follows:We direct the State Government and Union Territories to implement the Mid-day-Meal scheme by providing every child in every Govt. and Govt. assisted Primary School with a prepared Mid-day-Meal with a minimum content of 300 calories and 8-12 gms. of Protein each day of school for a minimum of 200 days. Those governments providing dry rations instead of cooked meals must within three m...

Additional Cit Hisar Range Vs. Jindal Steel and Power Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

1. We find it convenient to dispose of these cross appeals by the revenue and the assessee by this common order, as these emanate from the same order of the Commissioner (Appeals), Rohtak dated 16-5-2005 relating to assessment year 2001-02.2. We shall first deal with the appeal of the revenue wherein the solitary ground reads as follows: On the facts and in the circumstances of the case, learnedCommissioner (Appeals) has erred in deleting the addition of Rs. 4,06,000 representing difference of deposits shown to have been received from S/Shri M.R. Kulkarni, Kanti Parshad, Smt. Padma and Smt. Lila Khanna ignoring the letters of confirmations received from these persons showing deposits of Rs. 35,000, Rs. 25,000 and Rs. 3,00,000 as against Rs. 65,000, Rs. 86,000, Rs. 50,000 and Rs. 6,00,000 shown by the assessee in its books of account.3. The assessee is a public limited company incorporated under the provisions of the Companies Act, 1956 and is engaged in the business of generation of e...

Hindustan Petroleum Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)(120)ECC399

2. Duty demand has been made under the impugned orders on the ground that the appellant had realised more duty of excise than had been remitted with the authorities. Based on this finding, the appellant has been directed to make deposit in terms of Section 11D of the Central Excise Act 1944.3. It is noted that the same dispute between the parties had came before this Tribunal, and we held in favour of the appellant .4. There is no dispute that the facts in the present case are the same as the facts in the case covered by our earlier order. We may note the earlier order: 2. The matter was argued at length by Shri A.M. Setalwad, learned Counsel for the appellants and Shri M.K. Gupta, learned Jt. C.D.R. for the Revenue. After hearing rival submissions and perusal of case records, we find that the short point is whether Section 11D is applicable in the instant case. Section 11D requires that "every person who is liable to pay duty under this Act or the rules made thereunder, and has colle...

Cce Vs. Jaiswal Equipment and Holdings

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)7STR665

1. The Revenue challenges the order of the Commissioner (Appeals) made on 30.12.2004 setting-aside the order-in-original by which demand of Rs. 9,981/- by way of Service Tax recoverable on the amount paid by the assessee to the Goods Transport Operators (hereinafter referred to as 'GTOs') during the period from 16.11.1997 to 01.06.1998 was confirmed and recovery of interest ordered.2. The respondent was a registered trader for trading of excisable goods. During the course of its trading activities, the respondent utilized the services of the GTOs on payment of freight. Service Tax was payable in respect of the services provided by GTOs and levied on the receiver of such services w.e.f. 16.11.1997 by Notification dated 05.11.1997. The said taxable service was exempted from Service Tax by Notification No. 49/98-ST dated 02.06.1998. Thus, Service Tax on taxable services provided by the GTOs was leviable on the recipient of the services for the period from 16.11.1997 to 01.06.1998. The re...