Court : Delhi
Reported in : [2002]124TAXMAN707(Delhi)
..... assessed in its reply dated 11-1-1980, has itself admitted that these parties were appointed to fill the void caused by the termination of sole-selling agency system.since the payment earlier made to selling agent was disallowed, the payment now made to these market supervisors is also disallowed in computing the total income of the assessed ..... the income tax officer has placed reliance, the mysore high court held :'there was no material for the tribunal to come to the conclusion, that the assessed-company carried on its business through the agency of its subsidiaries and that the business carried on by the subsidiaries was not their own but that of the assessed-company. ..... the income tax officer held that the government had abolished the sole-selling agency system since no services of sole-selling agents were considered necessary in cement sales, which was a controlled ..... it was precisely in view of this reason that system of sole-selling agency in cement has been abolished by government.in order to circumvent and frustrate this policy of government that assessed has continued the institution of selling agency though in a different form and under different name with effect from 1-4-1976, ..... it is held that the arrangement entered into by the assessed with the firms in question was entered into with a view to defeating the policy decision of the government of india as regards abolition of the sole-selling agency, in our considered view, no amount whatsoever could have been allowed. .....
Tag this Judgment!Court : Delhi
Reported in : 127(2006)DLT338
..... even if one were to keep aside the anger resulting from the differences that evidently resulted in the termination of the agency, the least which the petition ought to indicate is the precise basis on which such a nation-wide inquiry may be ..... according to the averments made in the petition, the petitioner has resigned from the agency with effect from 18th april, 1994 due to what is described as 'difference of opinion' with the ..... the petitioner has stated in para 3 of the petition is that he had resigned from the c&rf; agency of hll and its sister concerns with effect from 18th april, 1994. ..... inquiry can be directed to be held by a writ court on the allegations of tax evasion made by a former c&rf; agent whose agency stands terminated and who is obviously aggrieved of such a termination. ..... sequence of letters which the petitioner started writing from 1996 onwards to the tax authorities appears to have come only as a sequel to the termination of the agency whether by resignation of the petitioner as he claims or otherwise. ..... alleged that the officers of the respondents might have colluded with hll to delay the entire investigation which calls for an independent investigation by an agency like the cbi. ..... ought to have stated the entire background in which he was making the complaints to dispel any impression that the complaints were made only because the petitioner was aggrieved by the termination of the agency.8. ..... to arise out of vendetta resulting from the termination of the agency. .....
Tag this Judgment!Court : Delhi
Reported in : 142(2007)DLT150
..... , he submitted that the non-award of the work to the petitioner was contrary to public interest, that the upstream work by another agency would result in heavy siltage of the sewer which might constrain the petitioner with unforeseen liability in respect of the downstream work already completed ..... hand, the petitioner is relying on the broader concept of promissory estoppel in that event the petitioner would have to demonstrate that there was a definite representation by the state agency, that the petitioner altered its position by acting on such representation and suffered detriment (see bakul cahsew corporation limited v. ..... as there is no concluded contract, it would be futile for the petitioner to seek to rely on correspondence between the two agencies, to which the petitioner is not a party, in support of its plea that any enforceable right has accrued in its ..... by the petitioner to the djb 'if you are too keen to award this work to some other agency, you must first reimburse us the amount incurred by us on purchasing raw material for this work. ..... that the technical committee of the djb had already approved the award of the contract to the petitioner and in those circumstances it was not open to either of the two agencies, the djb and the ndmc, to renege on such decision. ..... indicate that although at one stage the djb and ndmc had agreed on a draft mou, there was in fact no concluded understanding or agreement between the two agencies that the work would be executed by the petitioner. .....
Tag this Judgment!Court : Delhi
Reported in : 146(2008)DLT455
..... ' in that very case the apex court had noted the absence of any suggestion before it that acknowledgment of a foreign agency by the bcci/cab is vocative of the provisions of article 19(2) of the constitution.12. ..... in the context of the private broadcasters licensed to share the limited frequencies with the central agency like the fcc to regulate the programming. ..... that is why the need to have a central agency representative of all sections of the society free from control both of the government and the dominant influential sections of the society. ..... of the programmes, thereforee, needs regulation for balancing it and as well as to prevent monopoly of information and views relayed, which is a potential danger flowing from the concentration of the right to broadcast/telecast in the hands either of a central agency or of few private affluent broadcasters. ..... property and are also limited, they have to be used in the best interest of the society and this can be done either by a central authority by establishing its own broadcasting network or regulating the grant of licenses to other agencies, including the private agencies. ..... they control the sole agency of telecasting. ..... in this connection, it is emphasized that the doordarshan is also using worldtel, a foreign agency. .....
Tag this Judgment!Court : Delhi
Reported in : [1983]54CompCas883(Delhi)
..... after this letter the directors in their 12th annual report dated 22nd february, 1972, reported that 'the company made payment of selling agency commission in globe steels division and on sale of vehicles, exide batteries, etc. ..... i cannot, thereforee, hold that the contract in question was a contract of sole selling agency as has been contended by the official liquidator. 27. ..... 32,750 'purporting to be sole selling agency commission without rendering any services or properly performing your obligation and without the sanction and approval of the said agency commission from the general body of the company' ..... but the question is : was this a contract of sole selling agency in my opinion, the answer is 'no'. ..... the official liquidator says that the contract dated june 1, 1967, was a contract of sole selling agency and to such a contract, s. ..... a sole selling agent it is necessary to define the area of the agency. ..... cannot see how it can be said to be a sole selling agency. ..... (agencies) have filed a suit in the delhi high court requiring the company to file the said agreement under the arbitration act the company is strongly resisting the suit.' 20 ..... (agencies), be appointed as distributors for 1/6th of the produce of globes ..... (agencies) its partner, mehta harnam singh, signed the agreement. ..... (agencies) as their distributors on certain terms and conditions which were reduced to writing ..... (agencies), are a partnership firm (referred to as 'the firm ..... (agencies), and its three partners, on 27th november, .....
Tag this Judgment!Court : Delhi
Reported in : 109(2003)DLT494
..... for less serious or such kinds of offence or offences those can be investigated without arrest by the police cannot be brooked by any civilized society.directions for criminal courts : (i) whenever officer-in-charge of police station or investigating agency like cbi files a charge-sheet without arresting the accused during investigation and does not produce the accused in custody as referred in section 170, cr.p.c. ..... a citizen is of paramount importance and a constitutional guarantee and cannot be incised and, thereforee, the police or investigating agencies should not remain under the impression that in every cognizable and 'non-boilable' offence they should invariably arrest the offender. ..... (m) 2848/2003 decided on july 24th, 2003] to the police and the investigating agencies as well as to the courts competent to take cognizance of the offence and try the accused for ..... shall on appearance of an accused in non-boilable offence who has neither been arrested by the police/investigating agency during investigation nor produced in custody as envisaged in section 170, cr.p.c. ..... prem kumar returned the charge-sheet to the agency saying it was not observing a uniform policy or norm in arresting accused ..... : (1) investigating officer, be of police station or special agency like cbi shall not arrest any person accused of having committed a cognizable and non-boilable offence until it is very necessary for the purpose of investigation or custodial interrogation say for recovering incriminating .....
Tag this Judgment!Court : Delhi
Reported in : AIR1968Delhi18
..... tribunal approving the aforesaid finding of the appellate assistant commissioner is nto based on any material or evidence (9) the learned counsel for the assessed then contended that the business of the assessed consisted of the commission agency which necessarily involved advancing money to its constituents. ..... that would be so because common interest, mutual agency and division of profits are the essential conditions for the existence of a partnership and consequently the partners really carry on business in the name of the firm. ..... general merchandise business mtoor parts business, arhat and commission agency. ..... general merchandise business, mtoor parts business and commission agency. .....
Tag this Judgment!Court : Delhi
Reported in : (1987)ILLJ380Del
..... 97 (a constitution bench decision of this court) yields the clear result that the preponderant considerations for pronouncing an entity as state agency or instrumentality are financial resources of the state being the chief funding source, functional character being governmental in essence, plenary control residing in government, prior history of the same activity having been carried on by government and ..... the finale is reached when the cumulative effect of all the relevant factors above set out is assessed and once the body is found to be an instrument or agency of government, the further conclusion emerges that it is 'state' and is subject to the same constitutional limitations as government. ..... whatever be its genetical origin, it would be an 'authority' within the meaning of article 12 if it is an instrumentality or agency of the government and that would have to be decided on a proper assessment of the facts in the light of the relevant factors ..... thus, the test is whether the company is an instrumentality or the agency of the government and not as to how it is created. ..... the concept of instrumentality or agency of the government is not limited to a corporation created by a statute but is equally applicable to a company or society and in a given case it would have to be decided, on a consideration of the relevant factors, whether the company or society is an instrumentality or agency of the government so as to come within the meaning of the expression 'authority' in article 12.' 8 .....
Tag this Judgment!Court : Delhi
Reported in : ILR1986Delhi430
..... ) constituting the bench; who held that sail is an agency or an instrumentality and hence an authority within art. ..... the deep and pervasive state control may afford an indication that the corporation is a state agency or instrumentality (test no. ..... what has to be seen is whether there is so much over all control of the government that it cannot be anything but an agency of the government. ..... the test thereforee is to see whether the corporation is an instrumentality or agency of the government. ..... the only manner the present arrangement can be justified is by the holding of trade fair authority being agency of government. ..... the first test is 'one thing is clear that if the entire share capital or of the corporation is held by the government it would go a long way towards indicating that the corporation is an instrumentality or agency of government. ..... 12 if it is 'an instrumentality or agency of the government' (see ajay hasia v. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi725
..... that the scavenging tax livable by the corporation shall be:'ofsuch percentage of the rateable value of lands and buildings as the corporation may deem reasonable for providing for the collection, removal and disposal by municipal agency of all filth and polluted and obnoxious matter from latrines, urinals and cess pools and for efficiently maintaining and repairing the municipal drains constructed or used for the reception or conveyance of such filth ..... portion of delhi in which the commissioner has given public notice that the collection, removal and disposal of all filth and polluted and obnoxious matter from latrines, urinals and cesspools will be undertaken by municipal agency: provided that the said tax shall not be levied in respect of any land or building, in or upon which, in the opinion of the commissioner, no filth or polluted and obnoxious matter accumulates or is deposited ..... (4): provided that the fire tax shall not be levied in any rural area until the commissioner has given public notice that the corporation has undertaken to render fire service in that area through the agency of the municipal fire-brigade'. ..... as regards a fee, the learned judgs observed as follows:- 'afee is generally defined to be a charge for a special service rendered to individuals by some governmental agency. .....
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