Court : Delhi
Reported in : (1985)47CTR(Del)5; [1986]157ITR199(Delhi)
..... whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the annual premium paid by the assessed-company on the accident insurance of its directors was not their perquisite within the meaning of the term used in section 17(1) of the income-tax act, 1961 2. ..... the first question relates to the insurance premium paid by the assessed-company in respect of the accident insurance of its five directors. ..... lala shri dhar : [1972]84itr192(delhi) , to hold that the payment of accident insurance was not a perquisite. .....
Tag this Judgment!Court : Delhi
Reported in : I(1985)ACC240; [1986]60CompCas1049(Delhi); 1985(9)DRJ154
..... none such exist under the motor vehicles act and in case larger compensation liability gets open under its provisions, and the accident was independent of employment, there appears no reason why this right should get eliminated even if the employer has out of compassion or otherwise decided to pay some compensation ..... the tribunal had after considering the entire evidence come to the opinion, that the accident was the,direct result of the rash and negligent driving of the car, and after going through the same, i am firmly in ..... any view to the contrary may provide a license to cause death by accident of any affluent person with immunity with out inviting liability for damages. ..... harerrushna sahu and others, 1977 a.c.j 512, the accident had taken place when the deceased was moving on the road during the course of performance of his duties ..... the petition for compensation before the motor accident claims tribunal was also moved in june, 1967 ..... attribute- these payments entirely to the fortuitous circumstance of the accident and the resultant death appeals untenable. ..... prepared displaying the place where the accident took place, and how the car had gone to the wrong side and then proceeded fairly ahead after knocking down gurdev singh, leave no manner of doubt in this regard ..... it was, thereforee, apparent that the accident took place by the act of rash and negligent driving by dharam singh, and gurdev singh was seriously injured when he was going on the cycle on almost, extreme left side of the .....
Tag this Judgment!Court : Delhi
Reported in : I(1985)ACC121; ILR1985Delhi746
..... we do not agree with the learned judge when he says 'i have held above that the deceased would have earned more than rupees six lacs from the date of accident till the age of 75 years and thus he would have provided a sum of rupees 41 lacs to his heirs.the appellants thus may be held entitled to compensation to the extent of 41/2 lacs.' ..... when the income of the deceased was derived from his own earnings, it then becomes necessary to consider what, but for the accident which terminated his existence, would have been his reasonable prospects of life, work and remuneration, and also how far these, ifrealised, would have conducted to the benefit of the dependants ..... our opinion it has been satisfactorily proved that negligence was a cause of the accident by which the man died and the plaintiffs suffered the damage for which they ..... that the tree of which the overhanging branch fell on the deceased causing the fatal accident was a dead tree and thus a potential danger to the passers-by. ..... '(5) counsel for the corporation says that the accident look place on 18-8-1964 and the original suit was filed on 13-7-1966.according to him the suit ought to have been filed under see.478(2) within six months from the date on which the ..... in a case under the fatal accidents act the court is concerned with assessing what would have happened if the deceased ..... the date of the accident there was no storg ..... judge' imputed a want of care to the corporation.they should have foreseen that the accident can happen. .....
Tag this Judgment!Court : Delhi
Reported in : [1987]62CompCas55(Delhi)
..... this para says that the company will indemnify the insured in the event of an accident caused by or arising out of the use of the motor car against all sums including claimant's costs and expenses which the insured shall become legally liable to pay in respect of death of, ;or bodily injury or, any person ..... i have gone through the evidence on record and i am satisfied that the tribunal was right as regards its findings on the version of the accident and also as regards the fact that respondent no.1, driver, committed the said accident during the course of him employment with respondent no.2, the owner. ..... the policy in this case was taken out in 1970 and the accident took place when the policy was a valid policy. ..... on the assessment of on record, the tribunal found that respondent no.1 was driving the car in a rash and negligent manner resulting in the accident in which manohar lal gupta was killed. ..... considering the fact that the accident has taken place in 1971 and the claimants' family, viz. ..... the tribunal found that the evidence of the eye witnesses, shri harprashad, pw-4, and tek chand, p-w, wa quite reliable and on that basis the version of the accident as put by the claimants was established. ..... so also with regard to the sixth claimant, namely, the son, who was two months old at the time of the accident. ..... i may not that out of six claimants, four were daughters between the age of two to nine at the time of accident. .....
Tag this Judgment!Court : Delhi
Reported in : 27(1985)DLT444
..... the roadways pleaded that near varanashi on 13-3-1980 the tyre of the truck burst and as a result there was a serious accident causing injury to the driver and damage to the goods. ..... on these issues he returned the finding that the plea of roadways that the damage occurred on account of accident over which they had no control as the tyre of the truck had burst 'is not entertainable in law because such an accident is not due to any act of god. ..... ' (2) on this plea of the roadways, the following two preliminary issues were raised: '(2)whether the plea of defendant that the accident had occurred beyond the control of defendant no. ..... 2 is held in favor of the defendant whether accident took place beyond the control of defendant (3) the trial judge treated them as preliminary issues. ..... the issue regarding accident or the act of good cannot be tried as preliminary issue. ..... i am on the procedure, and not on the merits of the defense of accident or act of god. ..... this accident, it was said, 'was beyond the control and not due to any negligence or carelessness on the part of the driver of the truck. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT757TriDel
..... council and the supreme court; (f) there is no question of giving a retrospective effect to the rate of duty applicable when, it is axiomatic that although excise is a duty upon manufacture, the method of assessment and computation of the duty payable is an accident of administration. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2021Tri(Delhi)
..... . and the shape/form in which the milkfood is, to be sold makes it necessary to be contained in a container of this nature-to be preserved, the container acting as a necessary aid or adjunct in the steps to keep it, horlicks, preserved.it is no accident that all the foods in the item, meat, milk, fish, eggs, fruit are foods that need preserving techniques more than others.articles like meat, milk, fish cannot keep for very long .....
Tag this Judgment!Court : Delhi
Reported in : 2(1985)ACC43; 1(1986)ACC263
..... this para says that the company will indemnify the insured in the event of accident caused by or arising out of the use of the motor car against all sums including claimant's costs and expenses which the insured shall become legally liable to pay in respect of death of or bodily injury to any person ..... the policy in this case was taken out in 1970 and the accident took place when the policy was a valid policy. ..... i have gone through the evidence on record-and i am satisfied that the tribunal was right as regards its findings on the version of the accident and also as regards; the fact that respondent no. ..... 1 was driving the car in a rash and negligent manner resulting in the accident in which manohar lal gupta was killed. ..... considering the fact that the accident had taken place in 1977 and the claimants family viz. ..... the tribunal found that the evidence of the eye witnesses shri hari pershad pw4 and tek chand pw was quite reliable and on that basis the version of the accident as put by the claimants was established. ..... 1 driver committed the said accident during the course of his employment with respondent no. ..... so is with regard to sixth claimant namely the son who was two month old at the time of the accident. ..... i may note that out of six claimants four were daughters between the age of two to nine at the time of accident. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT297TriDel
..... not duly accounted as having been used for the purpose and in the manner stated in the application or are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoidable accident during transport from the place of procurement to the applicant's premises or during handling or storage in the premises approved under rule 192, the applicant shall, on demand by the proper officer, immediately pay the duty leviable .....
Tag this Judgment!Court : Delhi
Reported in : 28(1985)DLT62
..... the police constable, on the one hand stated that he did not see the actual accident but on the other hand stated that the truck gave the signal before turning and that he allowed the truck to ..... thereforee, hold that due to rash and negligent driving of the vehicle by its driver bhim singh the accident was caused resulting into death of ajmer singh. ..... he also claimed that he did not see the accident but he later on found the cyclist lying and the truck was ten ..... were likely to be produced by roadside vehicular accident due to impact against hard surface or object ..... is an appeal filed by the wife of the victim ajmer singh on her behalf and on behalf of two minor daughters challenging the award of the motor accident claims tribunal dated 3.8.1972. ..... at the time of the accident the deceased was only 28 ..... (4) the accident claims tribunal on this finding held that nobody had stated actually how the accident had taken place and, thereforee, held that it was not proved that the driver of the vehicle in question caused the death by rash and ..... clearly opined that cerebral compression could be produced by the road side vehicular accident due to impact. ..... the accident was caused in the course of the employment of respondents 2, 3 ..... the accident had obviously taken place while taking ..... the accident took place on ..... the distance and that the cyclist was ahead of him, but it is difficult to believe that he only saw the cyclist lying on the road without knowing that he had fallen down because of the accident. .....
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