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 : Dec-29-1989
Reported in : (1990)(26)ECC222
..... for architec- free tural, engineering, industrial, the submission is that since the goods were not leviable to any duty of customs under the customs tariff act, sub-section (3) of section 95 of the finance bill precluded the levy of any auxiliary duty on the said goods. this submission has only to be stated to be rejected. ..... terms 3rd edition 1984. plan 1) an orthographic drawing on a horizontal plane, as of an instrument, a horizontal section, or a layout. definition of scientific and technical terms meaning of design is described as : the act of conceiving and planning the structure and parameter values, designs, process or work of art. artographic drawing on a ..... chargeable in addition to any duties of customs chargeable, inter alia, under the customs tariff act. this would not mean that if no duty of customs is chargeable under any other law, the auxiliary duty leviable under sub-section (1) of section 95 of the finance bill would also not be, for that reason, chargeable. the measure .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1992)LC247Tri(Delhi)
..... chemicals, porbandar v. collector of customs, bombay reported in 1986 (23) e.l.t. 283 the tribunal had taken the view that section notes and chapter notes in the customs tariff act are a part of the statutory tariff and thus relevant in the matter of classification of goods under the customs tariff. the relevant headings ..... headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an overriding force on the respective headings. the goods in ..... be interpreted and applied in the light of section notes and chapter notes which are statutory and binding like the headings themselves. these. section notes and chapter notes sometimes expand and sometimes restrict the scope of certain headings. in other words the scheme of the customs tariff act is to determine the coverage of the respective .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1990)LC337Tri(Delhi)
..... process incidental or ancillary to the completion of brake lining and amounts to manufacture - section 2(f) of the central excises act and item 34a of the central excise tariff.carew & co. ltd. distt. shahjahanpur, u.p. v. collector of central excise, allahabad - bagasse is ..... rolls of paper into specific sizes and dimensions and to roll them into teleprinter rolls with the aid of power driven machines amounts to manufacture under section 2(f) of the central excises act".brakes india ltd., madras v. superintendent of central excise, madras and ors. - "manufacture - process of drilling, trimming or chamferring is a ..... of five years not available when there is no suppression of fact or material - demand time barred, being issued for a period beyond six months - section 11a of central excises and salt act, 1944.(sc) union of india and ors. v. delhi cloth and general mills co. ltd. - "the word 'manufacture' used as a verb .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1990)LC217Tri(Delhi)
..... . he has perused the process of preparation, as stated by the appellants and has come to the conclusion that the same amounts to manufacture within the meaning of section 2(f) of the act. he has held that the resultant product obtained after the process, as stated by the party, is a new substance/product which is quite distinct and different from ..... and said to have been clandestinely consumed during the period from 1-11-1987 to 30-4-1988 under rule 9(2) of the c.e. rules read with section 11a of the act. he also imposed a penalty of rs. 10,000/- under rule 173q(1) of the c.e. rules 1944. the facts of the case are that on 10 ..... have been clandestinely consumed captively during the period from 1-10-1987 to 31-10-1987 under rule 9(2) of ce rules read with section 11a of the central excises & salt act, 1944 (hereinafter referred to as act). he has, further demanded a sum of rs. 85,212.60 on 167040 litres of sugar syrup valued at rs. 7,10,105.00 .....
Tag this Judgment!Court : Delhi
Decided on : Dec-18-1989
Reported in : 40(1990)DLT370
..... : 'mining is a process of breaking minerals from their solid position and loading and transporting them to the surface. it includes use of explosives and detonators, distribution of explosive through rock by means of a pattern of shot holes, explosive and mechanical fragmentation loading and transportation to the surface. machines within the meaning of the tariff item 72 ict which are specially designed ..... to rely on the expert evidence in this regard rather the general assessment of the revisional authority. as to what is meant by mining has been described in the mines act 1952 and metal lifer us mines regulations 1961. they were referred to for a limited purpose to know as to what is mining operation. the revisional authority took it otherwise .....
Tag this Judgment!Court : Delhi
Decided on : Dec-18-1989
Reported in : [1990]33ITD28(Delhi)
..... inc. which was executed on 1-4-1985. there is no material on the record to show that this agreement was not acted upon. in may be that the assessed in its application under section 197 was seeking exemption under section 10(6) (vi) with reference to the remittance of the remuneration of us $ 13,000 to mr. stephen blash but ..... above order no appeal was filed by the assessed before the cit (a). such an appeal could be filed under section 248 of the act, instead the assessed filed a revision petition before the commissioner on 16-12-1985 under section 264 which is still pending.3. the learned commissioner being prima facie of the view that the aforesaid order of the ..... the assessed is aggrieved of the order dated 24-2-1987 of the learned commissioner of income-tax, delhi-iii, new delhi for the assessment year 1985-86, passed under section 263 of the income-tax act, 1961.2. the assessed is a company. it moved an application dated 10-11-1985 before the inspecting asstt. commissioner (asst.) under .....
Tag this Judgment!Court : Delhi
Decided on : Dec-15-1989
Reported in : ILR1990Delhi16; 1990RLR112
..... the view expressed in the case of jagdish pershad (supra) and hold that the controller has no power to condone the delay either taking resort to provisions of section 5 of the limitation act or to provisions of order xxxvii rule 3(7) of the code of civil procedure. as discussed above, there is clear intendment of the parliament not to confer ..... in time may entertain such an appeal even after the expiry of the stipulated period. (6) now coming to chapter iii-a, it may be noticed that section 25-a of the act gives an over-riding effect to the provisions of this chapter as it has been mentioned therein 'the provisions of this chapter or any rule made there under ..... for a period of one year for moving an application for refund from the date of such payment. no similar proviso has been incorporated in this section. section 19 of the act pertains to relief for recovery of possession or re-entry by the tenant and it lays down that a tenant can move an application for getting back the premises. if .....
Tag this Judgment!Court : Delhi
Decided on : Dec-14-1989
Reported in : 42(1990)DLT1
..... /34 indian penal code . and were sentenced so undergo imprisonment for life. surinder kumar and mukesh were also found guilty under section 27 of the indian arms act and were further sentenced to undergo rigorous imprisonment for two years. the sentences were passed by an order dated 30th of march 1987 the date on which their order of ..... that accused samey and muna had asked his son kaptan singh not to appear as a prosecution witness in case f.i.r. no. 503/82 police station shahdara under sections 392 and 394 indian penal code . he, however admits that these accused persons were not involved in that case but the persons involved in that case were the associates of ..... incident took place. it is the stand of balraj that he did briefly narrate the story to these two persons but this was never his stand when his statement under section 161 cr.p.c. was recorded. obviously, this is an improvement. from the testimony of balraj it would appear that he did not know as to where surinder kumar and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-14-1989
Reported in : (1990)LC342Tri(Delhi)
..... and described as main drive system by the importer requires an import licence and the importer had contravened the provisions of import control order 1955 read with sections 11 and 111(d) of the customs act. but however, he has held that there is no mis-declaration of the goods in the bills of entry. the addl. collector has based his findings .....
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