Court : Delhi
Decided on : Aug-21-2003
Reported in : 2003(27)PTC452(Del)
..... through its local office at plaza theater building, connaught circus, new delhi. this averment is sufficient to confer jurisdiction on the delhi courts under section 62(2) of copyright act. the contention of the learned counsel for the defendant that a bald assertion in this regard is not sufficient to confer jurisdiction on delhi courts ..... residence in delhi nor they are carrying on business from delhi and thereforee delhi courts will have no territorial jurisdiction to entertain the suit even under section 62 of the copyright act. according to the learned sr. counsel a bald statement contained in para 30 of the plaint to the effect that plaintiff no. 1 carries ..... the records.5. for proper appreciation of the submissions made by the learned counsel for the parties in this regard, it is necessary to refer to section 62 of the copyright act, 1957, which reads as under:62. jurisdiction of court over matters arising under this chapter:- (1) every suit or other civil proceeding arising under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-25-2003
Reported in : (2003)(90)ECC653
..... 97. we hope that your honour will be pleased to consider all the factors responsible for production and determine the acp accordingly in terms of sub-section (2) of section 3a of central excise act, 1944, taking into account our performance in the past. 4. we are, therefore, awaiting for the orders of your goodself and hope reasonable ..... envisaged in sub-rule (3) of rule 96zo is subject to the condition that we shall not avail of the benefit, if any, under sub-section (4) of section 3a of central excise act, 1944 (1 of 1944). 3. sir, the application of deeming provision of production based on formula of determination of annual capacity of production solely depending ..... 96zo of the central excise rules in terms of compounded levy scheme and that, that rule specifically excludes re-fixation of duty liability under sub-section (4) of section 3a of the central excise act, 1944. it is also pointed out that in view of the decision of the apex court in the case of commissioner, customs & central .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Aug-25-2003
Reported in : (2003)87ITD323(Delhi)
..... evidence with regard to the genuineness of the same, as appellant's income for the assessment year 1997-98 by exercising power under section 68 of the act read with section 144 of the act.22. we have considered the rival submissions as well as law and after consideration of the same are of the opinion that to ..... unsecured loans' as appellant's income under section 68 of the act. commenting on mr. santhanam's plea that all the credited amounts having been deposited in bank, the same could not be considered as assessee's income ..... namely (i) identity of the creditor (it) capacity of the creditor and (in) the genuineness of the transaction and for discharging the onus put by section 68 of the act and the assessee having not discharged its onus, the assessing officer was quite justified in considering the credits appearing under the head 'share application money' and ' .....
Tag this Judgment!Court : Delhi
Decided on : Aug-27-2003
Reported in : AIR2004Delhi140; 2003(3)ARBLR335(Delhi); 2003(70)DRJ516
..... centres trust) made three submissions. the first submission was that the impugned award is a reasoned award made in pursuance of the statutory provisions of section 24 of the said act. he submitted that the scope of article 226 was limited inasmuch as there could be no reappraisal of the evidence unless some perversity or ex facie ..... caused to the property' on entry after requisition or during the period of requisition, other than normal wear and tear. it is also provided under section 24 of the said act that when a person interested is aggrieved by the amount of compensation so determined and makes an application within the prescribed time to the central government ..... the possession of the delhi administration till 26.03.1977 when, by an order of the same date and passed in exercise of powers conferred by section 29 of the act, the administrator rescinded its earlier order of requisition with immediate effect and directed that possession of the property be restored to the respondent no. 1. .....
Tag this Judgment!Court : Delhi
Decided on : Aug-27-2003
Reported in : 113(2004)DLT485
..... 18 ram house, connaught circus, new delhi.2. the area in question was at the relevant stage of time governed by the punjab municipal act, 1911 (hereinafter referred to as 'the said act'). section 72 of the act deals with the issue of vacancy remission which is as under:'72. remission of tax on unoccupied immovable property.--(1) when any property assessed ..... the applicant on the point.'9. learned counsel for the respondent thus seeks to contend that the aforesaid bye-law requires that no application for remission under section 72 of the act is to be entertained unless the amount of tax due has already been credited to the municipal funds.10. learned counsel for the petitioner, on the other ..... learned counsel for the parties.14. a reading of bye-law 25 referred to above no doubt shows that before an application for remission is entertained under section 72 of the act, the amount of tax due has to be credited to the municipal fund, the question would be as to what is the amount of tax which is .....
Tag this Judgment!Court : Delhi
Decided on : Aug-28-2003
Reported in : III(2003)BC590; [2003]117CompCas270(Delhi); 106(2003)DLT682; 2003(70)DRJ659; [2004]51SCL605(Delhi)
..... contracts etc. which have the effect of impeding revival of the sick company or adding to its liabilities. thereforee, the clause introduced in section 22 of sica by way of amendment act of 1994 has to be harmoniously construed to advance its object and it has to be held that even bank guarantee furnished by the defendant ..... plaintiff. the defendant vide its letter dated 8.6.2000 pleaded inability to honour the bank guarantee and pay the amount in view of section 22 of the sick industrial companies ( special provisions) act 1985 ( sica) on the ground that m/s montari industries ltd was before bifr. the plaintiff insisted for payment as the bank ..... is under preparation or consideration or a sanctioned scheme is under implementation or where an appeal under sections 25 relating to an industrial company is pending, then, notwithstanding anything contained in the companies act, 1956 (1 of 1956), or any other law or the memorandum and articles of association of the industrial company or any other .....
Tag this Judgment!Court : Delhi
Decided on : Aug-28-2003
Reported in : I(2004)ACC438; 2005ACJ1778; 2003VIIAD(Delhi)321; 2003(71)DRJ648
..... not mean that limit of the liability with regard to the third party risk becomes unlimited or higher than the statutory liability fixed under sub-section (2) of section 95 of the motor vehicle act. according to the supreme court for that purpose a specific agreement has to be arrived at between the owner and the insurance company and separate ..... in that behalf, however, the same would not cover the unlimited liability for the passengers and its liability would continue to be limited in terms of section 95(2)(b) of the motor vehicles act. 10. in oriental fire and general insurance company ltd. versus shakuntala garg and others : 93(2001)dlt772 a division bench of this court had ..... by the insured was @ rs.12/- per passenger the same was clearly referable to the statutory liability of rs.15,000/- per passenger under section 95(2)(b) of the motor vehicle act. 9. in c.n. jaya's case also the supreme court relying upon its earlier observations in the case of national insurance company versus jugal .....
Tag this Judgment!Court : Delhi
Decided on : Aug-28-2003
Reported in : (2004)87TTJ(Del)102
..... so incurred was treated as a capital expenditure. since the expenditure was capital in nature it was also considered outside the purview of deduction allowable under section 37(1) of the act.58. before the learned commissioner (appeals) the assessed vehemently argued that the issue for raising the debenture was for the purpose of the business of ..... far as deduction of expenses incurred to raise the loan is concerned. it has been further stated that the expenses are allowable as business expenses under section 37(1) of the act.57. the explanationn of the assessed was not acceptable for the reason that the object of the issue was for raising capital for the new ..... the deletion of disallowance of rs. 6,54,723 on. account of depreciation on generator could not have been made in the scrutiny assessment made under section 143(3) of the act. the assessed has however contended that he was not afforded any opportunity to substantiate his claim about the use of asset in the existing business though .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-28-2003
Reported in : (2003)(90)ECC686
..... to do the same would not make it a case of suppression of facts. therefore, most of the demand is hit by limitation provided under section 11a of the central excise act.9. in view of what has been stated above, the impugned order is set aside and the appeal is allowed.[operative part of the order was ..... excise authorities all-through and there was no suppression of facts involved which would justify raising the demand invoking the extended period as provided under proviso to section 11a of the central excise act. in this context, he has relied on declaration filed by the appellant for the year 1997-98, therein the goods were described as "geometry ..... 2003, commissioner of central excise, delhi-1 confirmed the same duty demand.the commissioner also demanded interest in respect of the duty amounts not paid under section 11ab of the central excise act, 1944 and imposed a penalty equivalent to the duty amount on the appellant. the ground for denying the exemption was that the boxes, which are .....
Tag this Judgment!Court : Delhi
Decided on : Aug-29-2003
Reported in : 4(2003)CCR172; 107(2003)DLT228; 2003(70)DRJ621; 2003(3)JCC1488; 2003RLR111
..... all the hospitals informing about his termination and thereby he would not get job anywhere. 3. this act on their part has been brought by the mm within the mischief of 'extortion' and 'criminal intimidation'. offence under section 386 ipc punishes a person who puts any other person in fear of death or grievous hurt for ..... inducing the person to deliver to him any property or valuable security or anything signed or sealed which may be converted into a valuable security. offence under section 506 ipc prescribes punishment for 'criminal intimidation'. mischief of 'criminal intimidation' means giving threat with an intention to cause any injury to any person or his ..... the presumptive and conjectural premise that management being in much advantageous and dominant position appears to have forced the respondent to resign and thereby committed offences under sections 386/506/34 ipc.9. i am afraid if such cases are allowed to be registered and taken cognizance, then no employer would be safe and .....
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