Array ( [0] => ..... question of valuing it at rs. 4,54,000.8. we have carefully considered the rival submissions and examined the facts on record. gift is defined in section 2(xii) of the gift-tax act as under:- 'gift' means the transfer by one person to another of any existing movable or immovable property made voluntarily and without consideration in money or money ..... firm shall belong to all the parties in proportion to their shares fixed in this deed.5. the gift-tax officer, a-ward, panipat, issued a notice under section 16 of the gift-tax act, 1958 in the name of shri g.d. mahajan, legal heir of smt. raj devi, on 22-10-1982. the gift-tax proceedings were initiated against the ..... manner without subterfuge or concealment of any kind or in an attempt to make the transaction appear other than what it was in reality. the language of section 4(l)(c) of the gift-tax act has been so cast as to throw the onus on the assessee for establishing that the transaction in question was bona fide. when the assessee became ..... [1] => ..... judged with relation to the object which is sought to be achieved. in the present case the object which was sought to be achieved by amending the rent control act and inserting sections 14-b, 14-c and 14-d was, as quoted hereinabove, to inter alias bring about a balance between the interests of landlords and tenants, boost housing ..... let out by the predecessor in interest of the landlord we see no reason as to why a departure should be made while interpreting the same expression in section 14-c of the act. .the expression 'premises let out by him' must mean premises of which he was the landlord on the date of retirement or at the time ..... provide turn a most speedy process of recovery of she premises to the category of the landlords specified therein. the normal procedure under the delhi rent control act being not speedy enough. section 25-b was enacted with the intention of providing for expeditious disposal of cases relating to those where eviction was sought on the ground of personal need ..... [2] => ..... is carried out in the area between gate no. 1 and gate no. 2, the said area cannot be categorised and defined as a factory under section 2(e) of the central excises and salt act, 1944. that on 30-6-1985, the factory had prepared a daily despatch statement of the goods to be lifted from their factory of the appellants ..... [3] => ..... contended before us on behalf of the assessee. the expression "produce of plantations" used in sub-clause (i) of sub-clause (b) of sub-section (2) of section 80hhc has not been defined under the act. so we have to turn to the dictionary meaning of the word "plantation" to find out the meaning of this word in the context of ..... (bom.) (sb) and shree arbuda mills ltd v. ito [1983] 3 sot 311 (ahd.). it was next contended by shri srivastava that the explanation to section 263(1) substituted by the finance act, 1988 with effect from 1-6-1988 would not make any difference for the reason that the explanation was substituted with effect from 1-6-1988 and ..... behalf of the assessee in support of the theory of total merger no longer hold good in view of the explanation, clause (c) to section 263(1) which has been retrospectively amended by the finance act, 1989. the commissioner, therefore, in this case had the jurisdiction to revise the assessment on the issues which were not considered and decided in ..... [4] => ..... pieces of zip fasteners of various sizes which were alleged to have been sold without issue of any bill/ voucher in contravention of the provisions of section 11 of the act as shri somnath malik could not give any satisfactory explanation for the variations between actual stock and the stock register, zip fasteners of foreign origin ..... out of book balance. they have questioned the imposition of rs. 1 lakh fine which according to them is unjustified when penalty had been imposed under section 112 of the act.10. shri y. n. chopra, consultant argued the case for the appellants and reiterated the grounds of appeal. he submitted that the appellants were notified ..... sought to be condoned.13. the allegation of unauthorised import of 70819 of zip fasteners and the charge of unauthorised importation rendering its confiscation under section 11l(d) of the act was held unsustainable by the collector as the invoices and gate passes had not been disputed by dri and also because the collector held that ..... [5] => ..... ltd., thane, respectively, the assistant collector has classified the aforesaid products of the appellants under item 68 of the central excise tariff. an application under section 35e(2) of the central excises & salt act in form e.a.-2 was filed for the revenue before the collector of central excise (appeals), bombay against the aforesaid order-in-original no. ..... dr for the respondent.shri tamhane has argued that the five-member bench of this tribunal classified silicone oil in primary form under chapter 39 of the customs tariff act, 1975 and for cv duty under item 15a of the central excise tariff in respect of imported silicone oil. it was observed by the tribunal that silicones ..... may be put in preparation, compounds etc., when it was imported it was a silicone fluid and must be assessed accordingly under chapter 39 of the customs tariff act/item 15a of central excise tariff. shri tamhane has stated that the tribunal's decisions on the silicone oil were in favour of the revenue. he has ..... [6] => ..... karnataka cement pipe factory v. supdt. of central excise , where it was decided that the words 'as being subject to a duty of excise' appearing in section 2(d) of the act are only descriptive of the goods and not to the actual levy. "excisable goods", it was held, do not become non-excisable goods merely by the reason ..... mill or homogenizer. the tribunal held that conversion of silicone oil into silicone emulsion after mixing with water and emulsifier amounted to manufacture within the mean ing of section 2(f) of the act. in the case of brooke bond india ltd. v. union of india and ors. , not cited by either of the parties before us, the hon' ..... ble andhra pradesh high court held that the process of mixing chicory powder with coffee powder constituted manufacture as defined in section 2(f) of the central excises and salt act as it brought into existence a new and different article commercially known as "french coffee". it was held therein that the "coffee chicory mixture" ..... [7] => ..... either for potable or industrial purpose. we have not been told if there is any specification for potable or industrial alcohol. if we refer to the punjab excise act, 1914, as applicable to delhi, 'denatured' means effectually and permanently rendered unfit for human consumption; 'liquor' means intoxicating liquor and includes all liquid consisting of ..... . in many decisions, it was held that rectified spirit was not alcohol fit for human consumption. the court held that the relevant provisions of the said acts were unconstitutional in so far as these purported to levy a tax or charged imposts upon industrial alcohol, namely, alcohol used and useable for industrial purposes. it ..... in the first schedule. item 26 of this schedule relates to fermentation industries. it includes (1) alcohol, and (2) other products of fermentation industries. the act is applicable to the whole of india and under s. 18g the central govt. has been given power to control supply, distribution, price, etc., of any ..... [8] => ..... the department the captive production and utilisation of such intermediate product, therefore, the collector was justified in invoking the larger period of five years under section 11a of the act. shri d.n. kohli, consultant referred to the following rulings - "additional evidence-contemporaneous documents, vital to the issue in appeal allowed to ..... which are identifiable as excisable goods. show cause notice seeking recovery of differential duty is bound by limitation under section 11a. provisions of section 51 of the finance act giving retrospective effect cannot override provisions of section 11a. the uma match industries v. collector of central excise, madras - 1984 (14) ecr 17union carbide india ..... the part of the appellants warranting application of five years' time-limit in issuing show cause notice demanding duty under proviso to section 11-a(1) of the central excises & salt act, 1944. i, therefore, hold the demand for duty to be time-barred and allow the appeal on this ground only, ..... [9] => ..... procedure seeking a writ of mandamus or any other appropriate writ for quotient of the detention order dated april 21, 1989 passed by respondents under section 3(1) read with section 2(f) of the cofeposa act.(2) the detention order has yet not been executed. in the counter-affidavit filed by shri a.s.dagar, deputy secretary home), delhi ..... passed on april 21, 1989 and in the copy which has been filed along with the writ petition, only a typographical error has been made with regard to section 2(f) and in the name of the petitioner. while in the first part of the order, correct name of the petitioner has been mentioned whereas in the ..... detention order of the co-detune was quashed is that some material documents containing the pleas of the detenu showing that no offence under the foreign exchange regulation act has been committed were not placed before the detaining authority. certain traveller cheques found from the person of the petitioner which according to the grounds of detention served ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Delhi - Year 1989 - Page 3 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: delhi Year: 1989 Page 3 of about 224 results (0.214 seconds)

Dec 06 1989 (TRI)

Assistant Commissioner of Vs. G.D. Mahajan

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Dec-06-1989

Reported in : (1990)32ITD445(Delhi)

..... question of valuing it at rs. 4,54,000.8. we have carefully considered the rival submissions and examined the facts on record. gift is defined in section 2(xii) of the gift-tax act as under:- 'gift' means the transfer by one person to another of any existing movable or immovable property made voluntarily and without consideration in money or money ..... firm shall belong to all the parties in proportion to their shares fixed in this deed.5. the gift-tax officer, a-ward, panipat, issued a notice under section 16 of the gift-tax act, 1958 in the name of shri g.d. mahajan, legal heir of smt. raj devi, on 22-10-1982. the gift-tax proceedings were initiated against the ..... manner without subterfuge or concealment of any kind or in an attempt to make the transaction appear other than what it was in reality. the language of section 4(l)(c) of the gift-tax act has been so cast as to throw the onus on the assessee for establishing that the transaction in question was bona fide. when the assessee became .....

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Dec 01 1989 (HC)

B.M. Chanana Vs. Union of India and ors.

Court : Delhi

Decided on : Dec-01-1989

Reported in : 40(1990)DLT113; 1990(18)DRJ55; 1990RLR68

..... judged with relation to the object which is sought to be achieved. in the present case the object which was sought to be achieved by amending the rent control act and inserting sections 14-b, 14-c and 14-d was, as quoted hereinabove, to inter alias bring about a balance between the interests of landlords and tenants, boost housing ..... let out by the predecessor in interest of the landlord we see no reason as to why a departure should be made while interpreting the same expression in section 14-c of the act. .the expression 'premises let out by him' must mean premises of which he was the landlord on the date of retirement or at the time ..... provide turn a most speedy process of recovery of she premises to the category of the landlords specified therein. the normal procedure under the delhi rent control act being not speedy enough. section 25-b was enacted with the intention of providing for expeditious disposal of cases relating to those where eviction was sought on the ground of personal need .....

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Nov 30 1989 (TRI)

Shriram Pistons and Rings Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-30-1989

Reported in : (1990)LC309Tri(Delhi)

..... is carried out in the area between gate no. 1 and gate no. 2, the said area cannot be categorised and defined as a factory under section 2(e) of the central excises and salt act, 1944. that on 30-6-1985, the factory had prepared a daily despatch statement of the goods to be lifted from their factory of the appellants .....

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Nov 30 1989 (TRI)

State Trading Corpn. of India Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Nov-30-1989

Reported in : (1991)36ITD497(Delhi)

..... contended before us on behalf of the assessee. the expression "produce of plantations" used in sub-clause (i) of sub-clause (b) of sub-section (2) of section 80hhc has not been defined under the act. so we have to turn to the dictionary meaning of the word "plantation" to find out the meaning of this word in the context of ..... (bom.) (sb) and shree arbuda mills ltd v. ito [1983] 3 sot 311 (ahd.). it was next contended by shri srivastava that the explanation to section 263(1) substituted by the finance act, 1988 with effect from 1-6-1988 would not make any difference for the reason that the explanation was substituted with effect from 1-6-1988 and ..... behalf of the assessee in support of the theory of total merger no longer hold good in view of the explanation, clause (c) to section 263(1) which has been retrospectively amended by the finance act, 1989. the commissioner, therefore, in this case had the jurisdiction to revise the assessment on the issues which were not considered and decided in .....

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Nov 30 1989 (TRI)

Malik Brothers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-30-1989

Reported in : (1990)(27)LC193Tri(Delhi)

..... pieces of zip fasteners of various sizes which were alleged to have been sold without issue of any bill/ voucher in contravention of the provisions of section 11 of the act as shri somnath malik could not give any satisfactory explanation for the variations between actual stock and the stock register, zip fasteners of foreign origin ..... out of book balance. they have questioned the imposition of rs. 1 lakh fine which according to them is unjustified when penalty had been imposed under section 112 of the act.10. shri y. n. chopra, consultant argued the case for the appellants and reiterated the grounds of appeal. he submitted that the appellants were notified ..... sought to be condoned.13. the allegation of unauthorised import of 70819 of zip fasteners and the charge of unauthorised importation rendering its confiscation under section 11l(d) of the act was held unsustainable by the collector as the invoices and gate passes had not been disputed by dri and also because the collector held that .....

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Nov 28 1989 (TRI)

Hico Products Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-28-1989

Reported in : (1990)(29)ECC280

..... ltd., thane, respectively, the assistant collector has classified the aforesaid products of the appellants under item 68 of the central excise tariff. an application under section 35e(2) of the central excises & salt act in form e.a.-2 was filed for the revenue before the collector of central excise (appeals), bombay against the aforesaid order-in-original no. ..... dr for the respondent.shri tamhane has argued that the five-member bench of this tribunal classified silicone oil in primary form under chapter 39 of the customs tariff act, 1975 and for cv duty under item 15a of the central excise tariff in respect of imported silicone oil. it was observed by the tribunal that silicones ..... may be put in preparation, compounds etc., when it was imported it was a silicone fluid and must be assessed accordingly under chapter 39 of the customs tariff act/item 15a of central excise tariff. shri tamhane has stated that the tribunal's decisions on the silicone oil were in favour of the revenue. he has .....

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Nov 28 1989 (TRI)

Narayan Corporation Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-28-1989

Reported in : (1990)(31)LC453Tri(Delhi)

..... karnataka cement pipe factory v. supdt. of central excise , where it was decided that the words 'as being subject to a duty of excise' appearing in section 2(d) of the act are only descriptive of the goods and not to the actual levy. "excisable goods", it was held, do not become non-excisable goods merely by the reason ..... mill or homogenizer. the tribunal held that conversion of silicone oil into silicone emulsion after mixing with water and emulsifier amounted to manufacture within the mean ing of section 2(f) of the act. in the case of brooke bond india ltd. v. union of india and ors. , not cited by either of the parties before us, the hon' ..... ble andhra pradesh high court held that the process of mixing chicory powder with coffee powder constituted manufacture as defined in section 2(f) of the central excises and salt act as it brought into existence a new and different article commercially known as "french coffee". it was held therein that the "coffee chicory mixture" .....

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Nov 24 1989 (HC)

Bhagwan Dass Pawaiya and ors. Vs. Union of India and ors.

Court : Delhi

Decided on : Nov-24-1989

Reported in : 42(1990)DLT15

..... either for potable or industrial purpose. we have not been told if there is any specification for potable or industrial alcohol. if we refer to the punjab excise act, 1914, as applicable to delhi, 'denatured' means effectually and permanently rendered unfit for human consumption; 'liquor' means intoxicating liquor and includes all liquid consisting of ..... . in many decisions, it was held that rectified spirit was not alcohol fit for human consumption. the court held that the relevant provisions of the said acts were unconstitutional in so far as these purported to levy a tax or charged imposts upon industrial alcohol, namely, alcohol used and useable for industrial purposes. it ..... in the first schedule. item 26 of this schedule relates to fermentation industries. it includes (1) alcohol, and (2) other products of fermentation industries. the act is applicable to the whole of india and under s. 18g the central govt. has been given power to control supply, distribution, price, etc., of any .....

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Nov 24 1989 (TRI)

Tech - Invest (India) Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-24-1989

Reported in : (1990)LC109Tri(Delhi)

..... the department the captive production and utilisation of such intermediate product, therefore, the collector was justified in invoking the larger period of five years under section 11a of the act. shri d.n. kohli, consultant referred to the following rulings - "additional evidence-contemporaneous documents, vital to the issue in appeal allowed to ..... which are identifiable as excisable goods. show cause notice seeking recovery of differential duty is bound by limitation under section 11a. provisions of section 51 of the finance act giving retrospective effect cannot override provisions of section 11a. the uma match industries v. collector of central excise, madras - 1984 (14) ecr 17union carbide india ..... the part of the appellants warranting application of five years' time-limit in issuing show cause notice demanding duty under proviso to section 11-a(1) of the central excises & salt act, 1944. i, therefore, hold the demand for duty to be time-barred and allow the appeal on this ground only, .....

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Nov 23 1989 (HC)

Ramesh Chander Kakkar Vs. Union of India and ors.

Court : Delhi

Decided on : Nov-23-1989

Reported in : 41(1990)DLT625; 1990(18)DRJ126

..... procedure seeking a writ of mandamus or any other appropriate writ for quotient of the detention order dated april 21, 1989 passed by respondents under section 3(1) read with section 2(f) of the cofeposa act.(2) the detention order has yet not been executed. in the counter-affidavit filed by shri a.s.dagar, deputy secretary home), delhi ..... passed on april 21, 1989 and in the copy which has been filed along with the writ petition, only a typographical error has been made with regard to section 2(f) and in the name of the petitioner. while in the first part of the order, correct name of the petitioner has been mentioned whereas in the ..... detention order of the co-detune was quashed is that some material documents containing the pleas of the detenu showing that no offence under the foreign exchange regulation act has been committed were not placed before the detaining authority. certain traveller cheques found from the person of the petitioner which according to the grounds of detention served .....

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