Court : Delhi
Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)
..... governed by business prudence and are not influenced by any extraneous considerations. exception, however, is made only under section 269ud of the income-tax act where such transactions are made between the relatives on account of natural love and affection.'the appropriate authority had completely ignored the realities of situation.regarding ..... the appropriate authorities desire to pass an order of compulsory purchase. the appropriate authorities should not be like charlatans with a tunnel vision but shall act with a statesmanship to achieve the goal set by parliament and at once make the citizens discharge their obligations without hardship. the citizens should be ..... income-tax department it could achieve the purpose of getting more revenue for the government and preventing concentration of wealth.the authorities commenced proceedings purporting to act under chapter xx-c and those actions were challenged in various courts and, ultimately, the supreme court had to consider the attack on the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi243
..... d.w. 10 in her application, the copy whereof has been produced as d.w. 6/a, that a false case had been set up against her under the excise act and that her car was parked in the police station kalka ji, the dicky whereof still had a considerable quantity of 'hayword whisky' lying in it. the allegation was that .....
Tag this Judgment!Court : Delhi
Reported in : [1973(26)FLR323]; ILR1973Delhi519; 1973LabIC1451
..... execution proceedings. the observations of dua, j. to this effect have already been set out. the same view was stated by shelat, j. in chief mining engineer, m/s. east india coal co., ltd. v. rameshwar and others : (1968)illj6sc section 33-c(1) covers cases where money is due to a workman from an employer under ..... section 2(s), namely, that the definition of 'workman' under section 2(s) only specifically included within its fold, for the purpose of a proceeding under the act in relation to an industrial dispute, persons who have been dismissed, discharged or retrenched in connection with or as a consequence of that dispute or, whose dismissal, discharge ..... , supervisory, technical or clerical work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, .....
Tag this Judgment!Court : Delhi
Reported in : ILR1974Delhi311
..... took a policy decision to include only those textile undertakings (the management of winch had not been taken over by the central government before the appointed day) in the impugned act, pending nationalisation of such undertakings, in the public interst, no question of discrimination arises as the classification is based on intelligible differentia and further that differentia bears a rational relation to ..... only with one aspect of it. it was observed in the hingir-rampur coal co., ltd. and others. v. the state of orissa and others : [1961]2scr537 . 'thefunctions of the development councils constituted under this act prescribed by section 6(4) bring out the real purpose and object of the act. it is to increase the efficiency or productivity in the scheduled industry .....
Tag this Judgment!Court : Delhi
Reported in : AIR1974Delhi200; [1975]45CompCas184(Delhi)
..... the creditors and the role of the court is supervisory. in my opinion complete answer to the defendant's counsel is contained in section 526(1) of the act. the governing words in the subsection are 'without the sanction or intervention of the court'. the legislature, thereforee, has expressly laid down that the court's sanction ..... obtained and this is why the question of sphere solution, thereforee, was never put in issue.25. it appears from the structure and scheme of the companies act that the legislature has approximated the winding up subject to supervision of court to voluntary winding up. of course there are important differences between the two. sections 522 ..... the supervision of the court with liberty to creditors, contributories and others to apply to the court in accordance, with the provisions of section 522 of the companies act. in view of this order it cannot be disputed that globe united engineer and foundry co. ltd. is under voluntary winding up subject to the supervision of .....
Tag this Judgment!Court : Delhi
Reported in : AIR1974Delhi184
..... the petition of revision. this power of revision is not limited by any of the conditions that are prescribed for exercise of revisional jurisdiction under section 187 of the act. should these proceedings be assumed to be of judicial nature, but not originating by a revenue suit or application, the power of revision simple and clear. the ..... and non-judicial proceedings. this rule is to the effect that proceedings, orders, appeals, revisions and reference in the following cases shall be deemed judicial for purposes of the act, namely, (a), mutation in cases of succession or transfer under sections 23 and 27(b) settlement of boundary disputes under sections 28 and 36 and (c) other ..... in the writ petition that on keith april, 1975, khaliq-ur-rehhman entered into an agreement of partnership with the deceased in the respect of the land reforms act. it is also contended that the said agreement was ineffectual in law. two other facts are mentioned in the writ pehman etc. legal represents of aziz-ur- .....
Tag this Judgment!Court : Delhi
Reported in : 10(1974)DLT131; 1974RLR511
..... for construing the expression in section 299 as a decree passed in a suit. we are, thereforee, of the conclusion that the proceedings under the indian succession act do not constitute a suit and the decisions on the petitions and applications therein are not included within the definition of decree given in section 2(2) of ..... . f. queros and others, : air1963all153 . there, the question was of court- fees payable on an appeal from an order passed under section 278 of the succession act granting letters of administration. although the court was concerned with the only question of court-fees, it has made some valuable observations which are of assistance in the question raised ..... the rule of procedure as does section 141 of the code of civil procedure. an interesting analogy would be found in section 20 of the indian arbitration act, 1940 where an application for filing an arbitration agreement and appointment of an arbitrator is directed to be in writing and to be numbered and registered as .....
Tag this Judgment!Court : Delhi
Reported in : AIR1974Delhi159; ILR1974Delhi443
..... -central business districts, district centres), wholesale, flatted factory, work-cum-industrial centre, special industry, light industry and service industry, extensive manufacturing, extractive industry, mining, brick kilns, stone quarrying etc., warehousing, storage and depots. government and semi-government offices, recreation and public and semi-public facilities. it is then ..... a mandamus restraining the judicial magistrate from proceeding with the prosecution of the petitioner under section 29 read with section 14 of the development act and (c) issue a writ of certiorari, quashing the notice issued by the judicial magistrate against the petitioner in the prosecution under section ..... of constitutionality and legality of administrative action. in the present petitions. there is no constitutional attack on any of the provisions of the act. nor is there any serious constitutional objection shown against the prosecutions. the objections would be mostly concerned with questions of fact as to .....
Tag this Judgment!Court : Delhi
Reported in : ILR1974Delhi475; 1974LabIC970; (1974)IILLJ306Del; 1974RLR305
..... section 33c(2) that all questions incidental to the decision of the specified labour court could be properly determined under section 33c(2). (7) in chief mining engineer, east india coal co. ltd. v. rameswar and others : : (1968)illj6sc (3) it was emphasised that labour court had jurisdiction to entertain a claim in respect ..... machenizie and co. pvt. ltd. bombay: : air1968bom328 , are not applicable. (24) our conclusion, thereforee, is that an application under section 33c(2) of the act can be made only by the workman himself and it must follow that if the workman dies during the pendency of such application, his heirs, successors and legal representatives cannot ..... of facts exists, and, if they exercise the jurisdiction without its existence, what they do may be questioned, and it will be held that they have acted without jurisdiction. but there is another state of things which may exist. the legislature may intrust the tribunal or body with a jurisdiction, which includes the jurisdiction .....
Tag this Judgment!Court : Delhi
Reported in : AIR1974Delhi73; [1974]95ITR197(Delhi)
..... be said, thereforee, on the strength of this data that the competent authority had no reason to believe that the transaction attracted the provisions of the act. the proceedings initiated were, thereforee, with jurisdiction. the petitioner has also stated that he had got the property valued before he bought it. obviously ..... provisions for acquisition of properties used for such malpractices. imposition of monetary penalties for concealment of income were provided for in the past before the act of 1972 was enacted- these provisions did not deter some persons from taking recourse to buying immovable properties for understated consideration. the legislature was, ..... state of kerala, : air1962sc723 in which the progressive cuts made from compensation payable to larger landlords were held to be discriminatory. but under the impugned act larger the amount of concealment of consideration the larger will be the deemed penalty. the larger the deception, the larger the penalty. there is thus no .....
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