Court : Delhi
Decided on : May-11-1989
Reported in : 39(1989)DLT25; [1989]180ITR164(Delhi)
..... the writ petition challenging the order of the appropriate authority dated 7.11.1988 made under sub-section (1) or section 269ud of the income tax act 1961 (for short 'the act'). the appropriate authority is constituted under s. 269 ub of the act. by this order the appropriate authority held that the property in question was fit for purchase by ..... 00 and the purchaser at that time paid a sum of rs. 10 lakhs to the 4th respondent. a statement of transfer of immovable property as required under sec. 269uc was filed before the appropriate authority, in form 37-1 as perscribed, which on examination of the same came to the conclusion that the property be ..... default in making payment of the balance consideration as aforesaid, the interim orders made earlier shall stand vacated and necessary consequences as contained in chap. xxc of the act shall follow as from the date when the stay stands vacated. (iv)the property in question shall be in custodia legis and the concerned commissioner of income .....
Tag this Judgment!Court : Delhi
Decided on : May-19-1989
Reported in : 38(1989)DLT357; 1989RLR296
..... will result into more abuse and oppression at the lower level. these submissions are mis-conceived and are based on incorrect reading of the delhi police act. section 28 which empowers delegation of power to the commissioner for framing the regulations makes the object of the regulations very clear. the object is the ..... guest houses, hotels, lodging houses and motels (building standards) regulations 1977 came into force on 15.1.1977. immediately preceding the passing of the delhi police act. section 2(6) defines guest house to mean a building for housing the staff of government, semi government,the staff of public undertakings and private companies for short ..... years without any license and in breach of the regulations requiring the licenses. (14) by virtue of the powers conferred by sub-section (1) of section 481 of delhi municipal corporation act 1957 (66 of 57), delhi municipal corporation has framed building byelaws in 1959 and were superseded' in 1983 by the building byelaws .....
Tag this Judgment!Court : Delhi
Decided on : May-23-1989
Reported in : AIR1990Delhi186; II(1992)BC546; [1992]73CompCas630(Delhi)
..... the charges, if not registered, could be void against the liquidator or other creditors of the company but here the petitioner in the present petition, under section 30 of the act, has prayed for sale of the movable and immovable assets of the company, and the fact of non-registration of the charge was inconsequential. it was ..... respondent 1 to the reply affidavit filed on behalf of respondent 2, where besides reiterating the challenge to the legality and validity of the provisions of sec. 30 of the act and the maintainability of the present petition, it was asserted that the claim of respondent 2 is not legally maintainable as the so-called charge created ..... c. and that it incorporated provisions which are absolutely unjust and against rules of natural justice and fair play. the plea is that the provisions of section 30 of the act are discriminatory and vocative of the fundamental rights granted to the company under article 14 of the constitution, and that right of defense against the claim .....
Tag this Judgment!Court : Delhi
Decided on : May-24-1989
Reported in : ILR1989Delhi585
..... 8-8-1985 and is, thereforee not a member of the society. as observed by me above, expulsion of any member is not contemplated by section 15 of the act. section 13 of the act, reproduced here above, requires that any dispute between the parties has to be referred to the principal court of original civil jurisdiction in the district where ..... person continues to be a member, but is not permitted to vote as a member. i am fortified in this view, in view of the provisions of section 13 of the act, reproduced here above, which postulate determination of disputes between members and the society by the court having original civil jurisdiction in the district, where the society ..... election is ultra virus the memorandum & articles of association, and, thereforee, of no effect, and it is also open to him to approach this court under section 13 of the act for such a declaration. i do not accept the contention of mr. r. l bhagat for the defendants that non-holding of annual general meeting is directory .....
Tag this Judgment!Court : Delhi
Decided on : May-25-1989
Reported in : AIR1989Delhi289; 1994LC679(Delhi); 1992(58)ELT374(Del)
..... basis of g.r.t. (22) in the light of what is stated hereinbefore, port dues will have to be levied and varied under sections 33 an 34 of the act. section 34 of the act confers power on the government to vary the rate of duty but not the basis or calculation or the basis of the port dues. the matter ..... exempt from liability to pay port- dues : provided that the rates shall not in any case exceed the amount authorized to the be taken by or under this act.' under section 41 of the act, which provides for ascertainment of tonnage of vessel liable to port dues, power conferred upon the conservator broadly is as under : (a)where the vessel is ..... shipping and transport (ports wing) notification new delhi, the 29th september 1984. g.s.r. 700(e).-in exercise of the powers conferred by sub section (1) of section 33, (read with section 34 of indian ports act, 1908) and in suppression of notification of government of india in the ministry of shipping and transport (ports wing) no. gsr-692(e) dated .....
Tag this Judgment!Court : Delhi
Decided on : May-25-1989
Reported in : 39(1989)DLT169
..... science and technology, government of india desired the department of personnel and training, to issue notification under section 14(2) of the administrative tribunal act, 1985, to bring this institution under the purview of central administrative tribunal act. what is its effect under article 323-a of the constitution of india, the parliament can by law ..... of persons appointed to public services and post in connection with the affairs of the union etc. the said act received the assent of the president on february 27, 1985. (16) section 14(2) of the administrative tribunals act 1985 provides as under :- 'the central government may by notification apply w.e.f. such date as ..... may be specified in the notification, the provisions of sub-sec. (3) to local or other authorities within the territory of .....
Tag this Judgment!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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-26-1989
Reported in : (1989)(24)LC17Tri(Delhi)
..... (january-march, 1965) volume xi page no. 55, which reads as follows - "no upper limit can be statutorily fixed for losses that may be condoned under section 70 of the customs act. the 1% fixed by the board is a standard working rule upto which limit the customs house need not enter into any detailed scrutiny to verify the bonafide ..... sialkot industrial corporation v. union of india, supra, it was held by a single judge of the delhi high court that the expression "lost or destroyed" in section 23 of the customs act, 1962 is used in the generic and comprehensive sense and not in a narrow sense. it postulates loss or destruction caused by whatsoever reason, whether theft, fire, ..... law. nor it was challenged by the department.indian oil corporation v. collector of customs, bombay, supra, a claim for refund of excise duty purported to be under section 70 of the customs act, 1962 which relates to allowance in the case of volatile goods and provides that "when any warehoused goods to which this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-30-1989
Reported in : (1991)LC138Tri(Delhi)
..... 562.50.further the said m/s. usha microprocess control ltd. were also asked to explain as to why penal action should not be taken against them under section 112 of the customs act, 1962.m/s. usha microprocess control ltd. vide their letter dated 24-11-1983, in reply to the show cause notice, inter alia, submitted as under:- ..... 18,750.00 respectively (total us $ 85,912.50 fob) against the declared total price of us $ 46,350.00 fob for the purposes of assessment under section 14 of the customs act, 1962. (ii) the computer parts of data processing computers valued at us $ 67,162.50 not being covered under the said import licence no. pd 2234803 dated ..... departmental representative, who has appeared on behalf of the respondent, states that there is violation of the itc regulations by the appellants and the provisions of section 111 (d) of the customs act, 1962. he has argued that there is no allegation as to the valuation for arriving at the net wholesale price after deduction from the retail price .....
Tag this Judgment!Court : Delhi
Decided on : Jun-01-1989
Reported in : [1989]30ITD470(Delhi)
..... the revenue opposed these submissions and supported the orders of the authorities below with the submissions that the definition of the word transfer as per section 2(47) (iv) of the act read with section 45(2) justified the action of the authorities below. thereforee, there is no case made out for an interference in these orders. the ..... co. ltd. : [1973]89itr258(sc) . the ld. counsel for the assessed argued that the authorities below have wrongly interpreted the amendments to section 2(47) and section 45(2) of the act. it was argued that since conversion was done in the accounting period relevant to the assessment year 1980-81 and the sale has taken place in ..... of a business carried on by him, such conversion or treatment;taxation laws (amendment) act, 1984 inserted sub-section (2) to section 45 w.e.f. 1-4-1985. the substituted sub-section (2) reads as under :'(2) notwithstanding anything contained in sub-section (1), the profits or gains arising from the transfer by way of conversion by the .....
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