Court : Delhi
Decided on : Feb-03-1989
Reported in : 1990(18)DRJ11
..... and consequently the document did not come within the purview of section 17 of the registration act, 1908 and was not required to be registered. in mattapalli chelamayya v. mattapalli venkataratnam, : air1972sc1121 , it was held that 'the recital in the ..... for the parties and mr. maheshwar dayal, learned standing counsel of delhi administration.(3) under the provisions of section 2(11) of stamp act, 1899 an award by an arbitrator directing a partition, is also an instrument of partition section 2(15) reads as under:- 'instrument of partition' means any instrument whereby co-owners of any property ..... in nawab usmanali khan v. sagar mal air 4965 sc 1798 while considering the question whether an award requires registration or not under the provisions of registration act, it was held that the award stated merely an existing fact, it did not create or of its own force declare any interest in any immovable property .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-07-1989
Reported in : (1991)(31)ECC326
..... cumin seed), dhania (coriander seed), panmohuri (ani seed), methi (fenugreek), postak (papavar rhoeas) and pippali (long paper) are oil seeds within the meaning of section 14 of the central sales tax act, 1956. section 14(vi) defined oil seeds thus :- "oil seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or ..... includes" what it defines, but, in that case, the definition itself is not complete. in the case before the court, entry no. (iv) in section 14 of the central sales tax act spelt out all the various categories of goods covered by the entry. it read : the supreme court goes on to observe that the words "that is ..... should not be given effect to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under section 11a of the central excises & salt act, 1944. the respondents were allowed to avail themselves of the procedure for provisional assessment as laid down in rule 9b. by their reply dated .....
Tag this Judgment!Court : Delhi
Decided on : Feb-08-1989
Reported in : AIR1989Delhi297; [1992]73CompCas459(Delhi); 1990(18)DRJ17
..... no. 2(b) or strike out her name. 9. the names of the applicant be struck out also in view of the provisions of sections 211, 303 and 304 of the indian succession act. section 211 provides that the executor or administrator, as the case may be, of a deceased person is his legal representative for all purposes, and all ..... the property of the deceased person vests in him as such. under section 303, a person who intermeddles with the estate of the deceased, or does any other act which belongs to the office of the executor, while there is no rightful executor administrator in existence, such a person ..... makes himself an executor of his own wrong. such a person, under section 304, is answerable to the rightful executor or administrator, or to any .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-08-1989
Reported in : (1989)(22)LC339Tri(Delhi)
..... and filed written submissions denying the charges. on adjudication, the additional collector of customs, by his impugned order - (a) confiscated timber valued at rs. 4.79 lakhs under section 111 (m) of the act but gave the appellants an option to redeem the same on a fine of rs. 5 lakhs; (b) imposed a penalty of rs. 50,000/- on the appellants ..... under section 112 of the act and rs.1000 under section 117; and (c) ordered that the appropriate duty leviable on the goods valued at rs. 4.79 lakhs be recovered and that, for the rest of the ..... account also the grace period of 60 days. in this connection, it is significant to note that the additional collector had not proceeded against the goods under section lll(d) of the customs act which he should have invoked though he had held the goods as not having been covered by a valid licence. all that he holds against the goods and .....
Tag this Judgment!Court : Delhi
Decided on : Feb-09-1989
Reported in : AIR1989Delhi315a; ILR1989Delhi255
..... for the supply of lube oil products was that the parly requiring supply would write a letter to the company whereupon the divisional office through the lube section would process the same and would intimate as to how much supply was possible. thereupon the requisition slip would be processed and a delivery challan/order ..... they discovered that the firm was indulging in malpractices and the firm was, on investigation, black-listed. in passing the order of black-listing the state government acted under standardised code in which the department maintained list of approved suppliers after taking into account the financial standard of the firm. in that context the supreme ..... in the said trade. (3) the respondent indian oil corporation ltd. (hereinafter referred to as 'the company') is a statutory body incorporated under the indian companies act, 1956 having its registered office at 254-c, dr. annie basant road, worii, bombay-25 and having one of its regional offices at indian oil bhawan, janpath .....
Tag this Judgment!Court : Delhi
Decided on : Feb-14-1989
Reported in : ILR1989Delhi413
..... clause (xv) in section 2 of the ndps act to mean as follows: '(a)the coagulated juice of the opium poppy; and (b) any mixture, with or without any neutral material, of the coagulated juice of ..... the question of bail have been reproduced which i need not refer because they are well known but it is to be mentioned here that the offences under the ndps act are very serious and grave and the people indulging in such offences are really causing havoc to the health of the inhabitants of this world. the legislature has thought ..... the contents examined by the expert contain any of the ingredients mentioned in the definition of 'opium' the sample cannot be treated as 'opium' for the purposes of the ndps act. it was mentioned that the mere fact that some percentage of morphine is detected in the sample would not make the product as opium. 'opium' has been defined in .....
Tag this Judgment!Court : Delhi
Decided on : Feb-14-1989
Reported in : AIR1989Delhi249; 1989(1)ARBLR339(Delhi); 38(1989)DLT78
..... claims made by the parties who claim to be patentee or alleged violators'. (4) it would be appropriate at this stage to refer to provisions of section 5 of the act which lays down : section 5. inventions where only methods or processes of manufacture patentable. in the case of inventions. (a) claiming substances intended for use, or capable of ..... the appellant which shows that a process may be patented while product may not be. (6) learned counsel for the respondent has drawn my attention to section 48 of the act which cannot be available for rejection of the claim of the appellant.lt was pointed out to the controller that the process of 'removal of dust' ..... and first inventor, his assignee or legal representative can file an application for a patent for his invention. what is an invention has been defined in section 2(i)(j) of the act which reads as under: 'section 2(i)(j) 'invention' means any new and useful :- (i) art, process, method or manner of manufacture ; (ii) machine, apparatus or .....
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 : Feb-14-1989
Reported in : (1989)(24)LC148Tri(Delhi)
..... that inasmuch as the appellants had under-valued the imported goods and had also mis-declared the value and quantity of the goods, we reduce the penalty under section 112(a) of the customs act, 1962 from rs. 5 lakhs to rs. 4 lakhs (rupees four lakhs only). the revenue authorities are directed to give consequential effect to this order. except ..... used wires 50/- 10. a penalty of rs. 5 lakhs was also imposed on shri k.a. basheer, proprietor of m/s. singapore colour centre, under section 112(a) of the customs act. being aggrieved by the said order the appellants have come in appeal before the tribunal.11. shri v. lakshmikumaran, the learned advocate has appeared on behalf of ..... policy for am 88. the appellants also subscribed to the declaration as to the truth of the contents in the bill of entry as provided for under section 46(4) of the customs act, 1962. an information was received to the effect that the party imported excess goods over and above the goods declared in the bill of entry and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-16-1989
Reported in : (1989)(24)ECC176
..... 1-3-1986 to 31-7-1986 should not be paid by them under rule 9(2) of the central excise rules, 1944 read with section 11-a of the central excises and salt act, 1944. considering the respondent's reply to the show cause notice and the submissions made at the time of personal hearing, the assistant collector, ..... of this tribunal, which were under the tariff inforce prior to 1-3-1986 and he should have examined the goods with reference to the new tariff headings, section notes, chapter notes and interpretative rules. as regards classification of the industrial laminates of paper base without copper cladding, shri sunder rajan has argued that this product is ..... expand and sometimes restrict the scope of certain headings. in other words, the scheme of customs tariff act is to determine the coverage of the respective headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an over-riding force on the respective headings." we are in full .....
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