Court : Delhi
Decided on : Nov-11-1989
Reported in : 1990ACJ484; ILR1990Delhi370
..... the judgment the supreme court dealt with the argument and held that the restrictions placed with regard lo defenses available to the insurer under sub-section (2) of section 96 of the motor vehicles act are applicable to a case where the insurer wants to avoid his liability and where the insurer does not want to avoid its liability but ..... the argument advanced by mr. goyal is that the defenses that the insurer is entitled to advance arc limited to the defenses provided in sub-section (2) of section 96 of the motor vehicles act. it is in that context that he stresses the fact that the insurance company is not entitled to press into since its defense that its ..... do not mean that the limit of the liability with regard to third party risk becomes unlimited or higher than the statutory liability fixed under sub-section (2) of section 95 of the motor vehicles act. the supreme court further held that if the risk in excess of statutory liability is sought to be covered it has to be clearly specified .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-13-1989
Reported in : (1989)(22)ECC77
..... personal belongings of the passenger contained therein and it must be in this comprehensive sense in which "baggage" has been used in sections 77 and 80 of the customs act. if "baggage" in section 80 of this act means only bona fide baggage as contemplated by clause 3 of the tourist baggage rules, 1958, there will hardly be any occasion ..... not treated the goods as baggage. instead of that in the preamble of the impugned order a direction has been given that an application for revision under section 129 dd of the customs act, 1962 shall lie with the joint secretary to the govt. of india, ministry of finance, department of revenue, new delhi. according to the learned advocate ..... for the application of section 80 of the customs act. i am, therefore, of the opinion that "baggage" has to be given the larger and ordinary meaning." the view taken by us is quite in conformity .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-08-1989
Reported in : (1989)(25)LC171Tri(Delhi)
..... the explanation to the notification become important. it should be noted that the term "manufacture" is not as such defined in the central excises & salt act. section 2(f) of the act contains an inclusive definition. it is to the effect that the term "manufacture" shall include any process incidental or ancillary to the completion of the manufactured ..... of the central excise rules, 1944, the central government hereby exempts goods falling under item no. 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944), manufactured in a factory as a job work, from so much of the duty of excise leviable thereon as is in excess of ..... of manufacture. the tribunal, shri chakraborthy argued, had made a distinction between primary manufacture and secondary manufacture based on the definition of the term in the act and had concluded that what the notification 119/75 covers in respect of job work is manufacture in the nature of secondary manufacture. according to the learned departmental .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-04-1989
Reported in : (1989)(44)ELT752TriDel
..... appellants submitted that in calculating the value of clearances, the collector has accepted the position that the value should be determined in accordance with the provisions of section 4 of the central excises & salt act, 1944 and having done so, the learned consultant pointed out that the collector as well as the board had not given due consideration to the deduction of ..... , in respect of turnover discount also, the appellants were making it available to the dealers uniformally. the learned consultant further argued that it was not stipulated in section 4 of central excises & salt act, 1944 that the trade discount to be admissible should be uniformally given. he relied upon the gujarat high court judgement in the case of union of india v .....
Tag this Judgment!Court : Delhi
Decided on : Feb-01-1989
Reported in : [1989(58)FLR626]; (1989)IILLJ397Del
..... , namely : 'whether this court has jurisdiction to entertain the claim in view of the preliminary objections ?'. the commissioner on interpretation of section 21 of workmen's compensation act held that the cause of action had taken place outside the territory of india and, thereforee, he had no territorial jurisdiction to entertain the ..... another commissioner under section 21(2) of the act on certain contingencies. this section does not indicate as to whether the commissioner under the workmen's compensation act can at all entertain a petition when the alleged incident had taken place outside ..... it inherently lacks. the commissioner, thereforee, rejected the petition. 3. reliance of commissioner on section 21 is erroneous. section 21 only speaks of the territorial jurisdiction for the purpose of territorial division under workmen's compensation act. this is further clear from the fact that a commissioner can transfer the matter to .....
Tag this Judgment!Court : Delhi
Decided on : Jul-10-1989
Reported in : 1991ACJ266; 41(1990)DLT80; 1989RLR346
..... suddenly found being faced with the cycle riders he did take a little turn towards the right. now that apart, it is admitted that respondent no. 1 was prosecuted under section 338 indian penal code . for rash and negligent driving in respect of this very incident and be was convicted in that case. there is hardly any scope, therfore, for any .....
Tag this Judgment!Court : Delhi
Decided on : Feb-14-1989
Reported in : 38(1989)DLT35
..... , cr. p.c. seeking quashment of the detention order dated 28th may, 1987 issued under section 3(l)(i) and 3(l)(iii) of the cofeposa act and declaration dated 16th july, 1987 issued under section 9 of the act.(2) i need not refer to various grounds, taken in the writ petition challenging the impugned orders because the petition is liable to succeed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-17-1989
Reported in : (1989)(23)LC81Tri(Delhi)
..... objection. shri c.v. durghayya, the learned jdr appearing on behalf of the appellant has pleaded that in terms of the provisions of sub-section (8) of section 2 of the customs act, 1962 'collector of customs' includes 'additional collector of customs'. he has pleaded that the authorisation in the present matter is correct and ..... not legal or proper direct the proper officer to appeal on his behalf to the appellate tribunal against such order." 3. in terms of sub-section (8) of section 2 of the customs act, 1962 "collector of customs" includes "additional collector of customs". in the definition, similar are the provisions under central excise rules.as per ..... the totality of the powers, administrative, territorial and pecuniary para 24 from the said judgment is reproduced below :- "24. the definition contained in section 2(b) of the act says in addition that central excise officer means any person (including an officer of the state government) invested by central board of excise and customs .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-24-1989
Reported in : (1989)(23)LC100Tri(Delhi)
..... reproduced below:- "13. as to the next ground that the collector of central excise had not jurisdiction to adjudicate in the proceedings and jurisdiction under section 11a (2) of the act was only with the assistant collector of central excise and reliance for the argument on the tribunal decision in kwality containers case 1987 (29) elt ..... any place specified therein, the producer or manufacturer, thereof shall pay the duty leviable on such goods upon written demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him, or is left at his dwelling house, and shall also be liable to ..... the petitioner should have been given an opportunity of being heard before the authority making the adjudication. at any rate, i am of opinion that section 124 of the act required that the petitioner should have been given an opportunity of being heard before the collector, who has made the adjudication. as no such opportunity was .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jul-31-1989
Reported in : (1989)31ITD29(Delhi)
..... institution mentioned below has been approved by the indian council of agricultural research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the income-tax act, 1961. this notification is effective for a period of 2 years from 27-4-1979 to 26-4-1981.the notification is clear that though ..... varieties of various export-oriented agricultural produce etc. and prayed that the necessary approval may be granted so as to enable the foundation to claim exemption under section 10(21) of the act.13. vide communication no. f. no. 203/54/77. ii.ii dated 13th april, 1977 the nafed was informed that its application for approval of ..... the corpus or capital received and thus beyond the ambit of taxation; and (c) whether the levy of interest under section 217 of the act as also initiation of proceedings under section 271(1)(c) and section 273 of the act were proper or the directions in the assessment in that regard were void ab initio and should be expunged.2. .....
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