Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT844TriDel
..... shri engineer argued that if 'dant manjans' manufactured by the appellant do not fall within the definition of 'ayurvedic drug' as mentioned in section 3(a) of the drugs and cosmetics act, 1940 they definitely come within the purview of section 3(b) of the drugs and cosmetics act, 1940, which defines 'drug'. ..... the collector of central excise, patna, challenged the order passed by the appellate collector of central excise, calcutta, being no.372/br/82, dated 13-10-1982, who had classified these dant manjansunder tariff item 68, cet and exempted under notification no. ..... the director of health services, bihar in a certificate dated 20th january, 1982 has certified that shree baidyanath ayurved bhawan ltd. ..... aggrieved by the said order passed by the collector of central excise, patna, on 26-8-1982, shree baidyanath ayurved bhawan ltd. ..... 2-val/classification list/82, dated 30-4-1982 held that dant manjan lal, dant manjan black, dant manjan white were classifiable under tariff item 68-cet liable to be charged with the effective rate of duty under tariff item 68.11. ..... /classification list/82 dated 30-4-1982 that in the public and even in commercial understanding these manjans are understood as tooth cleaning powder and not as medicine.84 ..... union of india (1982 elt 1) and another decision of delhi high court in the case of j.k ..... 372/br/82, dated 13-10-1982 allowed the appeal and set aside the order of the assistant collector.13 ..... 49-mp/82, dated 26-8-1982 directed shree baidyanath ayurved bhawan ltd .....
Tag this Judgment!Court : Delhi
..... if, the debts recovery tribunal, after examining the facts and circumstances of the case and evidence produced by the parties, comes to the conclusion that any of the measures referred to in sub-section (4) of section 13, taken by the secured creditor are not in accordance with the provisions of this act and the rules made thereunder, and require restoration of the management of the secured assets to the borrower or restoration of possession of the secured assets of the borrower, it may by order ..... by public auction for recovery were taken including one that the date of npa or particulars of the account were not mentioned in the notice under section 13(2); the possession notice/sale notice was not published in the vernacular language; the representation sent in response to notice under section 13(2) of sarfaesi act had not been disposed of; the determination of reserve price ( 3,00,000/-) and the auction sale price ( 3,00,001/-) was depressed; and since the valuation ..... the first respondent (borrower) defends the impugned orders of the drt and the drat on the application under section 17 sarfaesi act on the ground that the entire process was vitiated and the proceedings under section 13 sarfaesi act initiated by the secured creditor having been set at naught, it is only just and proper that status quo ante be revived and the parties restored to their respective positions prior to such action. .....
Tag this Judgment!Court : Delhi
..... the security deposit was lying with the defendants and it became payable on the date constructive possession was delivered to the defendants, the plaintiff in cs(os) no.2569/2000 is entitled to interest on the aforesaid amount in terms of section 3 of the interest act, which to the extent it is relevant, provides that in any proceedings for the recovery of any debt or damages or in any proceedings in which a claim for interest in respect of any debt or damages already paid ..... reasonable times during the term, to enter upon the property and inspect the condition thereof and give or leave notice of any defect in such condition; and, when such defect has been caused by any act or default on the part of the lessee, his servants or agents, he is bound to make it good within three months after such notice has been given or left; xxx xxx xxx (q) on the ..... to gain by retaining the premises but by not taking the possession the defendants could definitely make a claim for rent against the plaintiff which has been done in the present ..... massachusetts title 14section 6038 security deposits on residential rental units title i section 15 b (e) title to real rfa no.784/2010 section 34.03.070 http://www.law.alaska.gov /department/civil/consume r/3403010.html section 47a-21 http://www.cga.ct.gov/201 1/pub/chap831.htm section 5501(4)(b) http://delcode.delaware.go v/title25/c055/index.shtml section 308 http://dcregs.dc.gov/gatew ay/chapterhome.aspx?.ch apternumber=14-3 http://www.leg.state.fl.us/ .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)102TTJ(Delhi)936
..... that the tribunal decision in the case of punjab national bank (supra) strongly relied by the assessee's counsel to state that it will not be legally acceptable to include interest on securities, bonds and debentures within the definition of interest under section 2(7) of the act, cannot be taken a basis for arriving at the conclusion on the question under reference inasmuch as that order was rendered by the division bench by mowing the majority view of the co-ordinate benches of the tribunal. ..... he did not accept this interest is received from other credit institutions covered by the definition under section 2(5a) of the act, assessee's claim that its case is covered by the definition under section 2(5b) does not appear to have been examined in right perspective. ..... on the other hand shri rajnish kumar, the learned cit-departmental representative appearing for revenue contends that perusal of definition of interest contained under section 2(7) of the act would reveal that it excludes two items, namely, interest as referred under section 42(1b) of the reserve bank of india act (rbi act), 1934, and (ii) discount on treasury bill, from the scope of definition of interest. ..... in view of this legal position it has to be held that interest on deposits representing investment of surplus funds would also not fall under the definition of interest as given in section 2(7) of the act and as such would not be liable to interest-tax. .....
Tag this Judgment!Court : Delhi
Reported in : 2008(106)DRJ186
..... not treating anybody as defaulter would have amounted to a violation of the provisions of the cooperative societies act and rules and, therefore, the returning officer's actions cannot be held to be in 'accordance with law' whereas this court had made specific orders to hold the election 'in accordance ..... since section 112(d) read with section 35 of the act gives jurisdiction to the tribunal to entertain such disputes/appeals the tribunal admitted the appeal of ..... not treating anybody as defaulter would have amounted to a violation of the provisions of the act and rules and, therefore, the returning officer's actions can not be held to be in 'accordance with law' whereas this hon'ble court had made specific orders to hold the election 'in accordance with law.however ..... by the above action of the returning officer, the petitioner society filed an appeal before the applicant-tribunal under section 112 of the delhi cooperative society act, 2003. f. ..... a quasi-judicial tribunal functioning under the act is required to take the reversal of its order in its stride and not to take such reversals as an personal censure/affront so as to file misdirected applications such as the ..... thus, the tribunal acted in a cavalier manner by postponing the elections open-endedly which was absolutely contradictory to the specific directions of this court ..... cghs/nw/708 dated 24.07.2006 to hold the elections of the managing committee of the petitioner-society under the amended delhi cooperative society act, 2003. .....
Tag this Judgment!Court : Delhi
..... state of karnataka (supra), we do not propose to examine whether services involved in construction of complexes is exigible to service tax as services in relation to execution of a works contract falling within the scope of section 65(105)(zzzza) of the act or under section 65b(44) after the amendments brought about in the act by virtue of finance act, 2012 - the said controversy is outside the scope of the present petitions and it would not be appropriate for us to examine it in these petitions [see hindustan polymers co. ..... clause (zzzh) was introduced in section 65(105) of the act by the finance act, 2005, with effect from 16th june, 2005, to bring services in relation to construction of a complex within the definition of 'taxable service'. ..... to various earlier decisions on the question whether a levy of tax could be sustained in absence of the machinery provisions and held that since neither the act nor rules provided for any machinery provisions to exclude the non-service element from a composite contract, the taxable services referred in clauses (g), (zzd), (zzh), (zzq) and (zzzh) of sub-section 105 of section 65 of the act could only refer to services in relation to a service contract simplicitor and not to composite contracts. ..... over a period of time, various services were brought within the scope of the levy of service tax by expanding the definition of "taxable services" under section 65(105) of the act. .....
Tag this Judgment!Court : Delhi
..... containing all of the aforementioned conditions but also to the payments made on two occasions without raising any objection that such payments did not constitute 'interest' within the meaning of section 2(28a) of the act or that since such payments were occasioned by a breach of contract by the petitioner, they did not qualify as payments towards servicing the loan availed of by the petitioner under the agreement. ..... for the revenue, drew the attention of this court to the definition of 'interest' under section 2(28a) of the act and submitted that the payment of penalty and management fee, etc. ..... the cit, city-iv wrote to the petitioner stating that it could declare itself as a representative assessee of sifl under section 161 of the act and thereafter file refund claim/return with the non-resident refund circle under the charge of cit, mumbai. ..... this order that on 30th september, 1996, the petitioner wrote to the ito pointing out that its application was not with reference to any circular but under section 237 of the act which entitled an assessee to seek refund subject to satisfying the ao that excess tax had been paid. ..... is whether the payment by the petitioner of penal interest and other charges would fall within the definition of 'interest' under section 2(28a) of the act. ..... the said letter reads as under: "sub: application under section 154 of the income-tax act, 1961 (the act) ref: your letter dated 30.9.1996 please refer to the above letter addressed to ito, tos-iv, mumbai, .....
Tag this Judgment!Court : Delhi
..... 1078 & 1332/2015 page 7 of 12 so far as the question whether the impugned notification meets the requirement of section 3-a(1) of the act regarding giving brief description of land is concerned, we have already shown that even though plot numbers of lands in respect of each mouza are given, different pieces of land are acquired either as whole ..... the brief description of the lands in respect of which the said notification under section 3a of the act was issued is contained in the schedule to this notification, which reads as follows: serial name of name name of survey type of nature of ..... any notification which is aimed at depriving a man of his property, issued under section 4 of the land acquisition act has to be strictly construed and any serious lapse on the part of the acquiring authority would vitiate the proceedings and cannot be ignored ..... the respondents issued notification dated 02.01.2014 under sub- section (1) of section 3a of the national highways act, 1956 proposing to acquire certain lands including the land belonging ..... writ (s), order (s) or direction(s) in the nature of certiorari striking down section 3a to 3i of the national highways act, 1956 and section 105 of the right to fair compensation and transparency in land acquisition, rehabilitation, and resettlement act, being unconstitutional and unsustainable in law; ii. ..... in the schedule to the notification issued under section 6 of the act, particulars of khasra numbers with the extent of land in each khasra number .....
Tag this Judgment!Court : Delhi
..... 1078 & 1332/2015 page 7 of 12 so far as the question whether the impugned notification meets the requirement of section 3-a(1) of the act regarding giving brief description of land is concerned, we have already shown that even though plot numbers of lands in respect of each mouza are given, different pieces of land are acquired either as whole ..... the brief description of the lands in respect of which the said notification under section 3a of the act was issued is contained in the schedule to this notification, which reads as follows: serial name of name name of survey type of nature of ..... any notification which is aimed at depriving a man of his property, issued under section 4 of the land acquisition act has to be strictly construed and any serious lapse on the part of the acquiring authority would vitiate the proceedings and cannot be ignored ..... the respondents issued notification dated 02.01.2014 under sub- section (1) of section 3a of the national highways act, 1956 proposing to acquire certain lands including the land belonging ..... writ (s), order (s) or direction(s) in the nature of certiorari striking down section 3a to 3i of the national highways act, 1956 and section 105 of the right to fair compensation and transparency in land acquisition, rehabilitation, and resettlement act, being unconstitutional and unsustainable in law; ii. ..... in the schedule to the notification issued under section 6 of the act, particulars of khasra numbers with the extent of land in each khasra number .....
Tag this Judgment!Court : Delhi
Reported in : ILR1984Delhi469
..... in the said reply it is also stated, that ''it may be' stated that delhi development authority and the central government have powers to amend the master plan in accordance with section 11a of the delhi development act and in case the authority or the central government finds such necessity to use this land for any use other than the uses allowed in agricultural green belt or rural zone, the amendment to change the ..... three types of lands were, however, exempted from the purview of this notification and they were government land, land already notified under section 4 or 6 of the land acquisition act, and land in respect of which lay out plan/building plans were sanctioned by the municipal corporation of delhi before 5th november. ..... governor may kindly be requested to accord approval fur issue of the notification under section 4 of the' land acquisition act in respect of the entire revenue estates of the above said villages except the following lands for the reasons as already .indicated at page i and 2/n; (a) government land; (b) the land already notified, either under section 4 or under section 6 of the land acquisition act, 1894; and (c) the land in respect of which layout plans/ buildings plans were sanctioned by the municipal corporation ..... (21) in our opinion, thereforee, the aforesaid facts clearly show that there was a definite scheme or decision which required that large areas of land should be acquired for the purpose of further development in the union territory of delhi. .....
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