Court : Delhi
Reported in : (1986)54CTR(Del)85; ILR1985Delhi651; [1986]159ITR549(Delhi); 1986RLR115
..... - (1) for the purpose of making an assessment (including an assessment in respect of any assessment year commencing before the date of coming into force of this section), under this act, the wealth-tax officer may refer the valuation of any asset to a valuation officer - (a) in a case where the value of the asset as returned is in accordance with the estimate made by a registered valuer, if the wealth-tax ..... net wealth' is defined in section 2(m) and it, inter alia, provides that it will be the amount by which the aggregate value, computed in accordance with the provisions of the act, of all the assets belonging to the assessed on the valuation date is in excess of the aggregate value of all the debts owed by the assessed on the valuation date. ..... - (1) subject to any rules made in this behalf, the value of any asset, other than cash, for the purposes of this act, shall be estimated to be the price which in the opinion of the wealth-tax officer it would fetch if sold in the open market on ..... in this behalf is that the valuation officer, by virtue of the provisions of section 7(3), is not bound by rules framed under the act and he can value the assets by determining what it would fetch if sold in the open market on the valuation date. mr. ..... although, as already noticed, it was also contended that rule 1d is ultra virus the act, we do not think it is necessary to consider that contention because section 7(1) and rule 1d have been so construed by us that there is no conflict between the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1983Delhi263
..... it is within his purview to look closely at the face of the award to discern the law on which the arbitrator has acted if it is transparent, even transluscent but lingeting between the lines or merely wearing a verbal vell. ..... 254 to the effect that the definition of 'agent' in section 182 of the contract act is very wide bat not exhaustive and to nellie wapshare v. ..... ' (11) an application by the respondent company under section 14 of the arbitration act (which was numbered as suit 300-a of 1977 on the original side of this court) has been allowed after rejecting the objections raised by the stc and pec (in i.a. ..... in that case, two retired judges of the calcutta high court, functioning as arbitrators in a reference under section ioa of the industrial disputes act, gave a lengthy and specking award. ..... the acts of misconduct the attributed to the arbitrators were : (a) failure to decide the most material issue in the case viz. ..... that apart, the court has also power to grant interest under section 29 of the arbitration act. ..... the supreme court, affirming the decision of the high court, held that the award was ex-facie erroneous as it purported to enforce a contract of personnel service which was forbidden under section 21 of the specific relief act. .....
Tag this Judgment!Court : Delhi
Reported in : 1988(15)DRJ313
..... shall seem necessary in order to prevent violence and alarm or to remove himself outside delhi or any part thereof...the learned counsel for the petitioner has contended that in the notice issued under section 50 of the act it was incumbent upon the authority to have indicated as to what was the proposed action to be taken against the petitioner whether the petitioner was to be asked to conduct herself in the manner indicated in the section ..... additional deputy commissioner of police, south district, new delhi had issued notice dated 13th may, 1986 under section 50 of the delhi police act informing the petitioner that she has to be proceeded against under section 47 of the act and then the notice reproduces the allegation that since 1977 the petitioner has been committing acts and movements which are causing alarm, harm and danger to the residents of the localities of ..... in the said case the material which was the basis for initiating the proceedings under sections 47 and 50 of the act was too remote in time and on that score the proceedings were quashed, although a mention was also made that in those old cases the petitioner also ..... 1988-1 crimes 631) in which it was held that though all details and particulars need not and cannot be given in the notice under section 59 of the bombay police act still the section enjoins the externing authority to give at least generally the materials allegations in the said notice. ..... so, i do not find any force in this contention of the petitioner .....
Tag this Judgment!Court : Delhi
Reported in : AIR1984Delhi66; ILR1984Delhi546; 1984RLR187
..... the spouses can claim a kind of sacred protection behind the door of the family home which, generally speaking, the civil authority may ..... who is keeping away from her husband, because of permanent or temporary arrangement, cannot be forced, without violating her right to privacy, to bear a child by her husband' he said ..... this movement drew its inspiration from the matrimonial proceedings and property act 1970 which by section 20 abolished 'the right to claim restitution of conjugal rights ..... no warrant in authority extending over 150 years in england from where we have borrowed this matrimonial remedy, nor any in india before or after the passing of the act, for assigning to this remedy of conjugal rights the meaning given by chaudhary j. ..... equality of the sexes here and equal protection of the laws. ..... the door to unlimited litigation in ; relationship which should be obviously as far as possible protected from. ..... the remedy of restitution of conjugal rights provided by section 9 of the act is based on the assumption that the spouses have a reciprocal right to the society, company or companionship ..... held that section 9- of the hindu marriage act, 1955, (the act) offends articles 14 and 21 of the constitution and thereforee declared it null ..... 175 (7), cohabitation consists in the husband acting .as a husband towards the wife and the wife acting as a wife towards the husband, the wife rendering house-wifely duties to the husband and the husband chershing and supporting his wife as ..... forester .....
Tag this Judgment!Court : Delhi
Reported in : (1994)120CTR(Del)74; ILR1995Delhi239; [1994]208ITR379(Delhi)
..... made by the shareholders towards the shares allotted to them; that both were distinct items and it was not possible to see any reasonable connection between them; and that neither under section 57(iii) of the act nor by applying the test of a prudent person managing his affairs, could it be said that the interest earned on the contributions made by the shareholders could be set off against the interest payable by the assessed ..... tribunal held that the receipts from letting out properties to outsiders were chargeable under section 22 of the act, but the other receipts were incidental to the business of the assessed and were not assessable. ..... ' the court also referred to section 208 of the companies act, 1956, which made provision for payment of interest on share capital in certain ..... the business of the assessed nor were they incidental to the construction of the factory of the assessed, that the interest on short-term deposits constituted income of the assessed and it was assessable under section 56 of the act as income from other sources. 12. ..... [1992] 98 itr 386 date of decision november 19, 1986. ..... : [1986]162itr533(kar) , the question before the court was whether the tribunal was right in law in holding that the net interest income should be capitalised in each year ..... court held that the deposit of share capital in a bank could not be said to be an act of money-lending and, hence, the interest income was properly assessable as 'income from other sources' under section 56 of the act. 7. .....
Tag this Judgment!Court : Delhi
Reported in : 37(1989)DLT76; 1989(16)DRJ55
..... and in the context of rent control legislation only this expression means a tenancy which has been terminated already and the possession of the tenancy is being protected only by rent control legislation, and it was only in the latter sense that the expression 'the statutory tenancy' by the supreme court is applied in ..... controverter the pleas of the respondents, in replication that an eviction case on the ground of non-payment of rent was filed and an order under section 15(1) of the delhi rent control act was obtained by the plaintiff-appellant requiring sawan singh to deposit the arrears of rent and month to month rent and sawan singh had deposited the said rent. ..... a petition for the eviction of sawan singh on the ground of non-payment of rent under the provisions of the delhi rent control act treating sawan singh as his tenant and the plaintiff-appellant had obtained an order under section 15(1) of the said act requiring sawan singh to deposit the arrears of rent and month to month rent in accordance with the provisions of the said section and ..... 'deemed tenant' is not consensual tenant or contractual tenant and he is a tenant by operation of law because statute makes him a tenant and the tenant by operation of law is as much entitled to the protection of his rights as an 'ordinary tenant' under the rent act. ..... 341 and by this court in : 29(1986)dlt449 : baldev raj batra and another ..... 1986 ..... brought against the judgment and decree dated february 3, 1986 passed by sbri j.d. ..... [1986]1scr1 .....
Tag this Judgment!Court : Delhi
Reported in : 31(1987)DLT46; 1987(12)DRJ213
..... (1) in the peculiar circumstances of the present case, instituted on a complaint under sections 7/16 of the prevention of food adulteration act, this court is left with a wide discretion to adopt any of the four courses open to it : (a)to follow the case set up by the complainant-m.c.d. ..... clause (k) reads as under :- 'if it is not labelled in accordance with the requirements of this act or rules made there under. ..... explanationn-fancy trade name or proprietory name means the no conventional type of food which has not been standardised under the prevention of food adulteration act, 1954. ..... act defines 'misbranded'. ..... act, qua the samples, of gold fingers lifted on 19/4/1979 and as such the court is not barred from proceedings against the accused persons for the contraventions of rules 37-a. .....
Tag this Judgment!Court : Delhi
Reported in : 2000(55)DRJ393
..... section 281b of the income tax act reads as under: 'where, during the pendency of any proceeding for the assessment of any income or for the assessment or reassessment of any income which has escaped assessment, the assessing officer, is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of the chief commissioner or commissioner, by order in writing, attach, provisionally any ..... department has paid him interest in respect of these accounts starting from 6th june, 1986 and 9th january, 1986 respectively that is the dates on which money was actually received by the department from ..... we may mention that cit(a) has dealt with this aspect in detail by referring to section 281b of the income tax act as well as provisions of section 62 & 64 of code of civil procedure relating to attachment of property and rightly concluded that the effect of attachment order was merely to prevent private alienations of the property to the ..... inasmuch as the attachment orders dated 12th september, 1985 and 18th september, 1985 were the orders in the nature of provisional attachment under section 281b of the income tax act as by the said order, bank was only directed not to release the amount in question to the petitioner. ..... these attachment orders remained in force till 6th june, 1986 in respect of first account and 9th january, 1996, in respect of second account when the money was delivered out of these accounts to the .....
Tag this Judgment!Court : Delhi
Reported in : 1988(14)DRJ233; 1988RLR228
..... it was pleaded that the application was not maintainable inasmuch as the tenancy under section 21 of the act had come to an end on 18-12-1981 and a fresh tenancy had been created between the parties. ..... it was further pleaded that even the original permission under section 21 of the act was granted without application of mind and in fact the landlord had no requirement of the premises. ..... (1) this second appeal by the landlord is directed against the order dated 23-1-1986 passed by the rent control tribunal whereby his first appeal against the dismissal of the petition for recovery of possession under section 21 of the delhi rent control act was also dismissed. ..... no doubt it is not labelled either as an execution application or as a fresh application under section 21 of the act, but it has all the ingredients of an application under section 21 of the act. ..... this contention, in my opinion, has no merit, for the simple reason that the fresh agreement was only a proposed agreement which has necessarily to be filed along with an application under section 21 of the act. ..... in this appeal, the contention of the learned counsel, for the appellant, was that the joint application filed by the parties had to be taken as an application for execution or in any case a fresh application under section 21 of the act. ..... 32, paschimi marg, vasant vihar, new delhi was leased out by the appellant to the respondent-company for residential purpose for a limited period of three years under section 21 of the act. .....
Tag this Judgment!Court : Delhi
Reported in : 148(2008)DLT198; 2008(102)DRJ106; LC2008(2)1; 2008(36)PTC568(Del)
..... defense is summed up as under:6.41 'infringement not novel' (gillette defense)since no relief could be obtained in respect of an invalid patent, if the defendant could prove that the act complained of was merely what was disclosed in a publication which could be relied on against the validity of the patent, without any substantial or patentable variation having been made, he had a good defense ..... patent controller in case of anticipation and provides inter alias that where it appears to the controller that the invention has been anticipated in the manner provided by the said act, he may refuse the application unless the applicant either shows to the satisfaction of the controller that the priority date of the claim of the complete specification is not ..... plaintiff that appeals under section 117a of the said act can be filed only against orders under section 25 of the said act, it may be noticed that prior to the amendment of the said act vide the patents amendment act, 2005, to the provisions inter alias of section 117a(2), which came into force from 2.04.2007, appeal could be brought against any ..... significant bearing on the validity of the patent as the patent of the plaintiff would have been rigorously examined by the patent office as specified in the said act and the process of grant of patent being a long and tedious one, it would be evidence of the fact of a prima facie finding of an expert body that the invention is a valid ..... convention for the protection of industrial property.42 .....
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