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 : 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-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 : Delhi
Decided on : Feb-01-1989
Reported in : [1989(58)FLR626]; (1989)IILLJ397Del
..... , namely : 'whether this court has jurisdiction to entertain the claim in view of the preliminary objections ?'. the commissioner on interpretation of section 21 of workmen's compensation act held that the cause of action had taken place outside the territory of india and, thereforee, he had no territorial jurisdiction to entertain the ..... another commissioner under section 21(2) of the act on certain contingencies. this section does not indicate as to whether the commissioner under the workmen's compensation act can at all entertain a petition when the alleged incident had taken place outside ..... it inherently lacks. the commissioner, thereforee, rejected the petition. 3. reliance of commissioner on section 21 is erroneous. section 21 only speaks of the territorial jurisdiction for the purpose of territorial division under workmen's compensation act. this is further clear from the fact that a commissioner can transfer the matter to .....
Tag this Judgment!Court : Delhi
Decided on : Jan-27-1989
Reported in : 38(1989)DLT25
..... said weapon was used for inflicting injuries only when. the accused was about to be apprehended by an overwhelming crowd. it was held that provision of sections 397 of the act were not applicable in as much as the deadly weapon was not used while committing the robbery. this judgment on all fours applies to the facts ..... appeals have been filed by suresh kumar who has been convicted by the additional sessions judge, shahdara for an offence punishable under sections 3901 39213941397 indian penal code . and under section 27 of the indian arms act and has been sentenced to undergo rigorous imprisonment for 7 years and to pay a fine of rs. l,000.00 , ..... by him. i hence confirm the conviction of the appellant for offences punishable under section 394 indian penal code . and section 27 of the anns act and maintain the sentence given under section 27 of the indian aims act but i modify the sentence under section 394. indian penal code to four years rigorous imprisonment. both the sentences shall run .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-24-1989
Reported in : (1989)(23)LC100Tri(Delhi)
..... reproduced below:- "13. as to the next ground that the collector of central excise had not jurisdiction to adjudicate in the proceedings and jurisdiction under section 11a (2) of the act was only with the assistant collector of central excise and reliance for the argument on the tribunal decision in kwality containers case 1987 (29) elt ..... any place specified therein, the producer or manufacturer, thereof shall pay the duty leviable on such goods upon written demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him, or is left at his dwelling house, and shall also be liable to ..... the petitioner should have been given an opportunity of being heard before the authority making the adjudication. at any rate, i am of opinion that section 124 of the act required that the petitioner should have been given an opportunity of being heard before the collector, who has made the adjudication. as no such opportunity was .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-18-1989
Reported in : (1989)29ITD608(Delhi)
..... of the assessee-company and that she may not fall within the definition of the word relative, for the purpose of disallowance of expenditure under the provisions of section 40a of the it act, yet the fact remains that she was intimately connected with the management of m/s. harprashad & co.ltd. and she was one of its directors at ..... proceed to record them in the presence of the parties before us.2. the income-tax officer made the impugned assessment on 19-9-1984 under section 143(3) read with section 144b of the act. in this assessment he determined the total income of the assessee at rs. 34,95,840 as against the loss return of rs. 7,53, ..... ito for the year under appeal appearing at pages 29 to 32 and further special resolution passed on 12-10-1978 and the explanatory statement required under section 173(2) of the companies act, 1956 were brought to our notice.in particular agreement dated 19th july, 1978 was projected as the document evidencing service rendered by the commission agents for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-17-1989
Reported in : (1989)(23)LC81Tri(Delhi)
..... objection. shri c.v. durghayya, the learned jdr appearing on behalf of the appellant has pleaded that in terms of the provisions of sub-section (8) of section 2 of the customs act, 1962 'collector of customs' includes 'additional collector of customs'. he has pleaded that the authorisation in the present matter is correct and ..... not legal or proper direct the proper officer to appeal on his behalf to the appellate tribunal against such order." 3. in terms of sub-section (8) of section 2 of the customs act, 1962 "collector of customs" includes "additional collector of customs". in the definition, similar are the provisions under central excise rules.as per ..... the totality of the powers, administrative, territorial and pecuniary para 24 from the said judgment is reproduced below :- "24. the definition contained in section 2(b) of the act says in addition that central excise officer means any person (including an officer of the state government) invested by central board of excise and customs .....
Tag this Judgment!Court : Delhi
Decided on : Jan-13-1989
Reported in : ILR1989Delhi173; 1989RLR186
..... varying terms of this document. he urged that even the supreme court judgment in smt. krishnabai ganpatrao deshmukh (supra) recognises this limitation as laid down by section 92 of the evidence act and all that has been said in this case is that this provision prohibits only the varying of terms of documents, not a memorandum or recitals of facts ..... the parties emanate. (16) however, that interpretation can be given, on a reading of the document itself, and to my mind reference to the provisions of section 92 of the evidence act was misplaced, as no oral agreement or statement which may have the effect of varying the terms of this document is being set up and thus the provisions ..... of section 92 of the evidence act do not come into play either way. all that is sought to be established by the appellant is that the property let out to him was 'premises .....
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