Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-26-1989
Reported in : (1989)31ITD86(Delhi)
..... or betting of any form or nature what-so-ever will be regarded as income for purposes of the income-tax act [section 3(b)(ii) of the finance act]. it should, however, be noted that receipts, which arc of a casual and non-recurring nature, will be liable to income-tax only if they ..... it to any extent. it is not a receipt by way of addition to the remuneration of an employee, within the meaning of that expression in section 10(3) of the income-tax act, 1961. we are in agreement with the contention of the learned counsel for the assessee that the receipt in question was purely casual and nonrecurring, but ..... termed as casual income. we cannot do anything better, than to extract a few lines from the said explanatory notes: -- (1) the definition of "income" in section 2(24) of the income-tax act has been amended to specifically provide that winnings from lotteries, crossword puzzles, races including horse races, car games and other games of any sort or from gambling .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-26-1989
Reported in : (1990)(45)ELT604TriDel
..... made later were referred and the subsequent statement was taken as an "after thought". the show cause further alleged that they contravened the provisions of sections 8(2) and 27 of the act inasmuch as they had acquired and possessed thereafter, gold ornaments in trade quantity unauthorisedly and were engaged in the purchase and sale thereof. the ..... for sale. an attempt for sale is distinct from intention to sell. intention to sell does not constitute an offence under section 27(1) of the act. he further submitted that under section 8(2) of the act mere possession of gold ornaments does not constitute as an offence unless there is an offence or contravention of the provisions ..... for somewhat different reasons. those reasons are set out below: - 14. allegations of contravention of the provisions of section 8(2) of the gold control act and/or of section 27 of the said act were made.15. extracts of section 8(2) have already been set out in the order of shri s.l. peeran. it is apparent from .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-29-1989
Reported in : (1989)(24)LC465Tri(Delhi)
..... to them w.e.f. 1-3-1984 be not withdrawn and why the duty involved on the clearances of the said products be not demanded under section 11a of the central excises and salt act, 1944.5.1. issue no. (1). - the asstt. collector in de novo proceedings, on remand from the collector (appeals), has held these ..... medicine under the central excise tariff has to conform to the definition of the said expression 'patent or proprietary medicine' under tariff item 14e. reference to the drugs act for the purpose of classification under the central excise tariff does not appear to be relevant in view of the general principle enunciated by the supreme court. applying ..... prima facie evidence of the fact that the subject goods are drugs. it is true that the definition of "patent or proprietary medicines" under the drugs and cosmetics act cannot be applied for interpretation of item no. 14e of the central excise tariff schedule. however, what is relevant and significant is that the two definitions have many .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-30-1989
Reported in : (1990)(30)LC509Tri(Delhi)
..... under duress. they further stated that even if the procedure for lodging protest under 233b is not followed, they will not be disentitled to claim refund under section 11b of the act, which is paramount and which cannot be controlled by rule 233b of the rules.they submitted that any method of lodging the protest will meet the requirements ..... appellants' contention before the collector (appeals), bombay in both the appeals had been that they were not engaged in the manufacture of goods as understood under section 2(d) of the act. they are manufacturing the semi-finished structures which are to be installed and fitted in a turn-key project. the goods are not capable of being sold ..... rejected the refund claim, as the appellants had failed to file the refund claim with his office before the expiry of six months as provided under section 11b of the act and also on the ground that the appellants had failed to file the letter of protest properly in terms of provisions contained in rule 233b of the .....
Tag this Judgment!Court : Delhi
Decided on : Jul-06-1989
Reported in : 1989(17)DRJ100; 1989RLR372
..... dixit. in view of the aforesaid facts, it is further stated that the marriage between the petitioner and the respondent is also null and void under section 11 of the said act and is liable to be declared so by a decree of nullity because the respondent had spouse i.e. ashok dixit living at the time of ..... and the petitioner and the respondent never lived as husband and wife. the court is, thereforee, satisfied that the conditions mentioned in clause (a) of section 15 of the special marriage act for resignation of the marriage were not fulfillled. in the aforesaid circumstances, the court is satisfied that the registration of the so-called marriage between the ..... decreed and it was declared that the marriage certificate was of no effect as the registration was in contravention of clauses (a) and(d)of section 15 of the special marriage act. as i have already stated the contention of the petitioner-appellant before me was that even if the marriage certificate bad been declared as null and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-06-1989
Reported in : (1989)(25)LC201Tri(Delhi)
..... other hand, contends that since no survey was held before the goods left customs control, the evidence produced in this behalf was not acceptable.16. section 22 of the customs act deals with abatement of duty on damaged or deteriorated goods. such abatement is permissible if the damage or deterioration had occurred at any time before or ..... 3733/88) which had been filed as a revision application before the central government and has come to this tribunal as a transferred proceeding in terms of section 131b of the customs act, 1962. the other appeal bearing no. c.1486/84-d has been directly filed in this tribunal and the facts are similar.2. we have ..... jullundur (hereinafter referred to as "the appellants") imported certain consignments of corkwood at the port of bombay. they were charged to additional duty of customs under section 3 of the customs tariff act, 1975, at 8% ad valorem corresponding to the duty of excise leviable on goods falling under item no. 68 of the first schedule ("cet", for .....
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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-13-1989
Reported in : (1989)(22)ECC343
..... cylinders; blocks, plates, cylinders and lithographic stones prepared for printing purposes (for example planed, grained or polished)." the entry in item no. 90.10 of customs tariff act, 1975 reads as follows - "apparatus and equipment for automatically developing photographic (including cinematrographic) film or paper in rolls or for automatically exposing developed film to rolls of ..... plate processor model mt-a2 with its accessories under entry item no. 84.34 instead that of in entry item no. 90.10 of the customs tariff act, 1975 as has been done by the lower authorities. the appellants are aggrieved by the rejection of their appeal before the appellate collector of customs, bombay ..... chemical dictionary". he has also referred to the explanatory notes of february 1972 in regard to section xviii at page 1554 in regard to item 90.10 and also e.n. to 84.34 at page 1279 in section xvi. relying upon these materials produced by him, shri sogani sought for classification of the apparatus .....
Tag this Judgment!Court : Delhi
Decided on : Jul-17-1989
Reported in : AIR1989Delhi340; 39(1989)DLT421; 1989(24)ECC225
..... by reason of the fact that an order of detention is passed by an officer of the state government or the central government specially empowered to act under section 3 of the act, a detenu acquires a constitutional right to have his representation first considered by the very officer issuing the detention order before making a representation to ..... mr. rajinder dutt, however, in support of his contention that the specially empowered officer is entitled to revoke the order of detention under sub-section(1) of section 11 of the act relies on an observation made by the supreme court in the following passage also wherein the main question fell for consideration. (we have supplied ..... it is urged that the memorandum empowering the joint secretary does not fall within the ambit of the definition 'regulation', as given in sub-section (50) of section 3 of the general clauses act. (23) in reply mr. dutt admits that the memorandum empowering shri k l. verma, joint secretary to the government of india is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-18-1989
Reported in : (1992)(43)LC567Tri(Delhi)
..... argued that notification no. 386/86-cus as amended by notification 89/87, as issued by the government of india, under powers conferred under sub-section 1 of section 25 of the customs act, 1962 is issued in exercise of legislative powers and cannot be challenged by subordinate authorities. in support of this contention, he has cited bombay ..... conductors and electricals ltd. and anr. v.government of india and ors. : 1983 ecr 315d (delhi) wherein it has been held as under: section 25(1) of the customs act, 1962 delegates power to the central government to grant exemption from duty whenever it finds necessary so to do in the public interest and shall be laid ..... ors. 1981 e.l.t 235 (bom.)--wherein it has been held as under: licence--duties of customs authority--sections 47 and 2(33) of the customs act, 1962--scope--under section 47 read with section 2(33) of the customs act, 1962 once licence is granted, the proper officer has to satisfy whether goods mentioned in the licence tally with .....
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