Court : Delhi
Reported in : ILR1974Delhi8
S.N. Shankar, J.(1) The appellant Messrs New Data Bus Service (P) Ltd., has appealed against the order of the learned single Judge accepting the writ petition filed by Delhi Transport Corporation (respondent No. 1 herein) and quashing the order passed in appeal by the State Transport Appellate Tribunal, Delhi (respondent No. 3 herein) and remanding the matter to be re-heard by the appellate Tribunal in the light of the observations made in the order. Respondent No. 2 in this appeal is Delhi State Transport Authority. (2) The appellant is a private transport operator and operated buses on the Inter-State Delhi-Bhiwani route. The number of stage carriage permits to be issued for this route as agreed to between the States of Haryana and Delhi, through which the route ran, was 16. Out of this, the appellant held 8 permits which were issued to it for three years. Before the expiry of this period, the appellant applied for renewal of the permits. Respondent No. 1, Delhi Transport Corporation...
Tag this Judgment!Court : Delhi
Reported in : ILR1974Delhi58; [1974]94ITR496(Delhi)
P.N. Khanna, J.(1) The assessed, the State Trading Corporalion of India Limited, a Government Company, incorporated under the Companies Act, 1956, was engaged during the assessment year 1962-63 for which the previous year ended on March 31, 1962, in amongst its other trading activities, the export of low grade iron ore. Supplies were procured from private mine owners. Some of these supplies were to be procured and shipped from the port of Redi in Maharashtra. The present controversy revolves round the assessed's claim for two of his expenditure items mentioned hereinafter, being allowed as revenue expense. The first item relate to the assessed's proposal to construct a building at Lodi Road, which, however, had to be abandoned as the land meant for the building was acquired by the Government. All the same, the assessed had to pay a sum of Rs. 10,000.00 to Messrs Luc Durrant, Architects, for the preparation of the plan and construction of the building. The assessed claimed this to be re...
Tag this Judgment!Court : Delhi
Reported in : ILR1973Delhi730; [1974]94ITR571(Delhi)
P.N. Khanna, J.(1) The following question of law arising out of the order of the Appellate Tribunal has been referred under section 27(1) of the Wealth-tax Act, 1957, to this court for its opinion : 'WHETHER on the facts and in the circumstances of the ease, the Tribunal was legally correct in holding that the right created by the release deed dated 13-11-67 was not a right on the relevant valuation date, within the meaning of sub-paragraph (c) of paragraph A of Part I of the Schedule to the Wealth-tax Act, 1957 ?'(2) The valuation date relevant for the assessment year 1968-69 is December 31, 1967. We are required to determine, in reality, if the assessed had any right in the land and the building constructed by him, whether under the release deed dated 13-11-1967, or otherwise, oa the relevant date, within the meaning of sub-paragraph (c) of Paragraph A of Part I of the Schedule to the Wealth-tax Act, 1957. As the wording of the question is rather vague, and docs not bring cut the tru...
Tag this Judgment!Court : Delhi
Reported in : AIR1974Delhi200; [1975]45CompCas184(Delhi)
1. V. Rajaraman, Liquidator of Globe United Engineering & Foundry Ltd. has instituted this suit for the recovery of Rs. 5,00,000 against the defendant M/s. Hindustan Brown Bovery Ltd. The defendant filed his written statement and then subsequently amended it. The defendant has raised a number of preliminary objections.2. Firstly, it is alleged that this Court has no jurisdiction to entertain and try this suit since no part of the cause of action has arisen within the jurisdiction of the court and the defendant's registered office is situated in Bombay. The second objection is that the suit as framed and filed in the name of V. Rajaraman is not competent. Thirdly, it is alleged that no leave of the court was obtained prior to the filing of the suit against the defendants.3. In the replication, the plaintiff submitted that no prior sanction was required for the institution of the suit by the plaintiff and went on to say that if any sanction is required the same car be granted even after ...
Tag this Judgment!Court : Delhi
Reported in : [1974]44CompCas330(Delhi); ILR1973Delhi870b
Khanna, J. 1. The only question which this company appeal has raised is : Can the remuneration of a liquidator fixed at the time of his appointment in a voluntary winding-up be increased under any circumstances, after the said voluntary winding-up has been brought under the supervision of the court 2. The company (Globe United Engineering & Foundry Co. Ltd.), on December 28, 1968, passed a special resolution for its winding up voluntarily. Shri V. Rajaraman, the appellant before us, was appointed the liquidator and his remuneration was fixed at Rs. 3,000 only. Therewas a challenge to this resolution from another company, Messrs. Globe Motors Ltd., through a petition, No. C. P. 8 of 1909. As a result of a compromise the learned company judge ordered voluntary winding-up to continue, subject to the supervision of the court. The appellant-liquidator, because of an alleged increase in his work, applied for a revision of his remuneration, so as to bring it at par with that of the official l...
Tag this Judgment!Court : Delhi
Reported in : ILR1974Delhi374
S.N. Andicy, C.J. (1) Broadly speaking, three questions arise in this writ petition. The first question is whether the Indian Standard Institution, hereinafter referred to as 'the Institution', which is a Society registered under the Societies Registration Act, 1860. is an authority and, thereforee, 'State' within the meaning of Article 12 of the Constitution. The second question is whether in retiring the petitioner at the age of 58. the Institution lias violated Article 14 or Article 16 of file Constitution. The third question is whether the petitioner who is an employee of the Institution is the holder of a civil post under the Union to attract Article 311 of the Constitution. (2) According to the petitioner, he joined Government service as an Assistant in June, 1937. In September, 1946 the Government of India m its Department of Industries & Supplies passed a resolution (Resolution No. I STD(4)/45) for the establishment of an Indian Standards Institution and prepared a scheme. In p...
Tag this Judgment!Court : Delhi
Reported in : [1974]96ITR438(Delhi)
Ansari, J.1. M/s. Steel & General Mills Co. Ltd. (hereinafter referred to as the assessed-company) carried on business of manufacturing and sale of steel goods at Mogulpura in Pakistan during the pre-partition period. After the partition, the officer of the company was shifted to Delhi while the steel mills were left behind in Pakistan. The assessed-company had taken a contract from the Government to supply towing attachments for military lorry bodies at a fixed rate. According to the terms of this contract, the Government had to supply steel melting scrap arid borings and turnings required for the purpose of the contract at the rate of Rs. 40 and Rs. 10 per ton respectively. After the passing of the Scrap Control Order, 1943, the Government demanded from the assessed-company payment of the freight charges also in respect of the melting scrap and borings and turnings supplied by the Government to the assessed-company. The assessed-company, however, disputed its liability to pay the fre...
Tag this Judgment!Court : Delhi
Reported in : [1975]98ITR564(Delhi)
Ansari, J. 1. M/s. Polo Singh & Company (hereinafter referred to as 'the assessed'), has filed the present application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), with the prayer that the Income-tax Appellate Tribunal, Delhi Bench (hereinafter referred to as 'the Tribunal '), be directed to refer the following question to this court : ' Whether, on the facts and in the circumstances of the case, the levy of penalty under Section 271(1)(c) of the Income-tax Act is justified '2. For the assessment year 1963-64, the assessed returned an income of Rs. 18,861. The assessed's books of account were not accepted and the assessment was completed by the Income-tax Officer on an income of Rs. 78,700 which was ultimately reduced by the Tribunal to Rs. 51,287. The said amount included a sum of Rs. 3,500 which was shown in the assessed's books as cash credit. The assessed could not prove this cash credit and, ultimately, surrendered this amount for being ...
Tag this Judgment!Court : Delhi
Reported in : [1975]99ITR46(Delhi)
Khanna, J. 1. This petition has been filed by the Additional Commissioner of Income-tax, Delhi-II, under Section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal be directed to submit the statement of case and refer the following questions of law which are said to have arisen out of its order, in I.T.A. No. 1898/69-70 and I.T.A. No. 865/69-70, relating to the assessment year 1963-64 :'(1) Whether the Tribunal had any material to reach the finding that the asssessee had satisfactorily explained the moneys entered in the exercise book ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 30,000 could not be deemed to be the income of the assessed ?' 2. The original assessed, Chetan Dass (now deceased), was an individual, who derived income from purchase and sale of hing, supari, navan and from house property. The assessment year involved is 1963-64, for which the previous year ended...
Tag this Judgment!Court : Delhi
Reported in : ILR1974Delhi389
B.C. Misra, J. (1) This second appeal has been filed under setion 39 of the Delhi Rent Control Act of 1958 (hereinafter referred to as the Act) by the tenant company against the appellate order of the Rent Control Tribunal dated 7th October, 1972, by which he has affirmed the order of the Additional Controller dated 7th September, 1970, finally maintaining the order of eviction of the appellant on the ground of unlawful sub-letting mentioned in clause (b) of the proviso to sub-section I of Section 14 of the Act.(2) The material facts of the case briefly stated arc that the appellant was inducted in the property in dispute which is situated at Connaught Place, New Delhi, as a tenant w.e.f. 1st February 1956 on a rent of Rs. 727.25 p.m. for a period of five years under a lease deed which was neither stamped nor registered. However, on the expiry of five years the lease was extended for another period of five years expiring on 31st of January, 1965 by exchange of letters. It appears that ...
Tag this Judgment!