Court : Delhi
Decided on : May-26-1989
Reported in : AIR1990Delhi159; 39(1989)DLT70; 1989(17)DRJ187; 1989RLR546
..... reluctant to part with the said premises on rent because of the long delay and the procedure that had to be followed to recover possession of those premises.section 21 of the rent act was an attempt to meet that reluctance.'12. now, if the object of enacting s. 21 was to induce the reluctant and potential landlord to create tenancies then ..... judgment of the supreme court in inder mohan lai's case : [1987]3scr765 (supra) as follows (at pp. 1988-89 of air):'the rent acts all over the country came in the wake of partition and explosion of population in metropolitan and new urban cities. there are acute; shortages of accommodation. very often these shortages and the demand for accommodation led to .....
Tag this Judgment!Court : Delhi
Decided on : Jan-02-1989
Reported in : 1989(2)Crimes683; 37(1989)DLT274
..... , the conviction under section 27 of the arms act is set aside. (12) however, the possession of the country made revolver ex. pi is sufficiently proved by oral evidence as also by the fact that ..... been erroneously held to have been established. the judgment to that extent is liable to be set aside. ii. for the same reason, the charge under section 27 of the arms act cannot be said to have been proved beyond reasonable doubt, as the firing from the revolver, in the manner stated above, has not been satisfactorily proved. accordingly ..... 961 of 1985 on the basis of statement ex. pw1/a containing endorsement of si hukam chand rana, ex. pw6/a, and a separate case under section 27/25 of the arms act was registered vide fir no. 962 of 1985 because of the alleged possession and use of the country made revolver. (6) the learned addl. sessions judge .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-04-1989
Reported in : (1992)40ITD152(Delhi)
..... the learned commissioner of income-tax (appeals) no doubt, has noted the facts and relation, but did not comment upon the operation of section 40a(2) of the act. this 'section was specifically applied by the income-tax officer and thus absence of this aspect by the learned commissioner of income-tax (appeals) is not ..... 1986] 157 itr 253, wherein it was said to have been held that stitching of readymade garments amounted to processing of goods within the meaning of section 2, sub-section (6)(d), of the finance act, 1968. the learned commissioner of income-tax (appeals) confirmed the assessment order on the point with the following observation : " similarly, in cit ..... that the payment was made due to business expediency. the learned income-tax officer, taking note of the situation and keeping in view the provisions of section 40a(2) of the act, made a disallowance of rs. 75,000, with the following observations ; "there appears discrimination between the sales made to messrs. navin bharat co. .....
Tag this Judgment!Court : Delhi
Decided on : Jan-05-1989
Reported in : 38(1989)DLT287; 1989(17)DRJ138
..... and rehabilitation) rules, it was held that 'occupation mentioned in this case is different from 'occupation by way of allotment' as defined in section 2(a) of the administration of evacuee property act 1950.(14) counsel for the respondent has made inference to kanwar bhan and another v. smt. soma wanti 1969 rcr 403. one of the ..... its mind by using the same language as it came to use while conferring the status of tenant on lawful occupants under the provisions of section 29 of the displaced persons (compensation and rehabilitation) act, 1954. this rule 11-e(3) came to be incorporated vide notification s r.o. 1154 dated march 18, 1954. the legislature ..... properties and the government built properties which former a central pool under section 12 of the said act, the property re question admittedly did net vest in the central pool under section 12 of the said act. hence, the provisions of section 29 of the said act which confer the status of tenant on lawful occupants complying with certain .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-12-1989
Reported in : (1989)(22)ECC144
..... the attributes of such property. it is needless to repeat that it is capable of abstraction, consumption and use which, if done dishonestly, should attract punishment under section 39 of the indian electricity act, 1910. it can be transmitted, transferred, delivered, stored, possessed etc. in the same way as any other movable property...if there can be sale or ..... by the assessee so far should not be demanded under rule 9(2) in respect of clearances made up to 16-11-1980 and not under section 11a of central excises and salt act, 1944 for the subsequent period. the quantity and the duty to be demanded will be communicated in due course, after ascertaining from m/s. ..... by m/s. madras dunlop india ltd., madras has to be construed as having been manufactured without a central excise licence, contravening rule 174 read with section 6 of the central excises and salt act, 1944. whereas it appears that messrs. dunlop india ltd., madras-52 have contravened rule 174,173b, 173c, 173f and 173g, 9c and 9(2 .....
Tag this Judgment!Court : Delhi
Decided on : Jan-13-1989
Reported in : ILR1989Delhi173; 1989RLR186
..... varying terms of this document. he urged that even the supreme court judgment in smt. krishnabai ganpatrao deshmukh (supra) recognises this limitation as laid down by section 92 of the evidence act and all that has been said in this case is that this provision prohibits only the varying of terms of documents, not a memorandum or recitals of facts ..... the parties emanate. (16) however, that interpretation can be given, on a reading of the document itself, and to my mind reference to the provisions of section 92 of the evidence act was misplaced, as no oral agreement or statement which may have the effect of varying the terms of this document is being set up and thus the provisions ..... of section 92 of the evidence act do not come into play either way. all that is sought to be established by the appellant is that the property let out to him was 'premises .....
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 : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-18-1989
Reported in : (1989)29ITD608(Delhi)
..... of the assessee-company and that she may not fall within the definition of the word relative, for the purpose of disallowance of expenditure under the provisions of section 40a of the it act, yet the fact remains that she was intimately connected with the management of m/s. harprashad & co.ltd. and she was one of its directors at ..... proceed to record them in the presence of the parties before us.2. the income-tax officer made the impugned assessment on 19-9-1984 under section 143(3) read with section 144b of the act. in this assessment he determined the total income of the assessee at rs. 34,95,840 as against the loss return of rs. 7,53, ..... ito for the year under appeal appearing at pages 29 to 32 and further special resolution passed on 12-10-1978 and the explanatory statement required under section 173(2) of the companies act, 1956 were brought to our notice.in particular agreement dated 19th july, 1978 was projected as the document evidencing service rendered by the commission agents for .....
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 : Delhi
Decided on : Jan-27-1989
Reported in : 38(1989)DLT25
..... said weapon was used for inflicting injuries only when. the accused was about to be apprehended by an overwhelming crowd. it was held that provision of sections 397 of the act were not applicable in as much as the deadly weapon was not used while committing the robbery. this judgment on all fours applies to the facts ..... appeals have been filed by suresh kumar who has been convicted by the additional sessions judge, shahdara for an offence punishable under sections 3901 39213941397 indian penal code . and under section 27 of the indian arms act and has been sentenced to undergo rigorous imprisonment for 7 years and to pay a fine of rs. l,000.00 , ..... by him. i hence confirm the conviction of the appellant for offences punishable under section 394 indian penal code . and section 27 of the anns act and maintain the sentence given under section 27 of the indian aims act but i modify the sentence under section 394. indian penal code to four years rigorous imprisonment. both the sentences shall run .....
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