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 : 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-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 : Delhi
Decided on : Aug-14-2003
Reported in : (2004)91TTJ(Del)138
..... of the assessed did not find favor with the learned commissioner (appeals) in view of the definition of transfer given in clause (v) of sub-section (47) of section 2 of the act. he was of the view that the appellant after giving possession to the buyer did not have any right whatsoever to refuse the transfer. since ..... consideration everything. the notional interest on the deposit is not any actual rent received or receivable. any notional addition cannot partake annual value as envisaged under section 23 of the act. we, thereforee, do not have any hesitation in accepting the assessed's plea that in the light of decision of hon'ble high court in the ..... in ground no. 3 for assessment year 1988-89 and ground no. 6 for assessment year 1989-90 assessed has challenged charging of interest under section 139(8) and section 215/217 of the act as improper and contrary to provisions of law on the ground that these were reassessment proceedings. assessed's counsel, sh. adlakha, contends that for .....
Tag this Judgment!Court : Delhi
Decided on : Aug-14-2003
Reported in : III(2003)BC595; [2004]118CompCas69(Delhi); 106(2003)DLT672; 2003(70)DRJ483; [2004]51SCL741(Delhi)
..... binding on the court which has only to formally proceed to pass an order of winding up. to that extent, sic (sp) act is a special act and companies act would be a general act. provisions of section 20(2) will be binding on the company court. once that be the case, all procedural formalities including advertising and hearing are ..... company, a case was registered by the bifr and after hearing the parties, the bifr appointed ifci as the operating agency in the aforesaid case under section 17(3) of the act. the operating agency was directed to examine viability of the company and also to prepare a rehabilitation scheme. however, since there was not much of ..... 11.1988. the said applications and the main petition were listed before me for my consideration. 3. the respondent company made a reference to the bifr under section 15(1) of the act. the respondent company has a factory at ganaur, sonepat district, haryana, for manufacturing steel tubes, pvc pipes, etc. the said company also has an .....
Tag this Judgment!Court : Delhi
Decided on : Aug-13-2003
Reported in : 2003VAD(Delhi)281; 106(2003)DLT164; 2003(70)DRJ357
..... and the said rateable value has to be in accordance with both the enactments. in this behalf, reference has been made to the second proviso to sub-section (1) of section 116 of the municipal act, which requires that the rateable value shall not exceed the annual amount of the standard rent so fixed. it was observed that such determination in the ..... 3(1)(b) of the said bye-laws provides as under :- '' 3. determination of rateable value of lands and buildings.- (1) for the purposes of sub-section (1) of section 116 of the act, the annual rent shall be determined as under:-(b) in case of the premises which are sub-let, the rent paid or payable by the occupier shall be ..... said bye-laws providing for the annual rent to be taken as the amount paid by the occupier. learned counsel for the petitioners contended that in terms of section 481 of the municipal act, the power to make bye-laws is confined to the matters stated therein and the bye-law 3(1)(b) framed was beyond the provisions made in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-13-2003
Reported in : (2003)(90)ECC703
..... separately under a common order.3. the assessees are engaged in the manufacture of pty twisted yarn falling under chapter sub-heading 54.02 of the central excise tariff act, 1985. on the basis of intelligence received by the officers of anti evasion directorate that the assessees are indulging in evasion of central excise duty by resorting to undervaluation ..... the depot price clause [section 4(1)(a) proviso (ia) read with section 4(iv)(b)(iii)]. he therefore took the view that the proposal under show cause memo to make assesssment taking recourse to rule 7 of valuation rules is ..... far as bhiwandi sales are concerned there is no factory gate sale and therefore, there is no normal price under section 4. he took the view that since the name of the buyer is fictitious the definition of buyer under section 4(1)(a) cannot be satisfied. it is then pointed out that the show cause notice has not invoked .....
Tag this Judgment!Court : Delhi
Decided on : Aug-11-2003
Reported in : 2003VAD(Delhi)343; 106(2003)DLT97; 2004(1)SLJ208(Delhi)
..... in passing these orders it should be kept in mind that the number of persons accommodated by my judgment against the three per cent reservation protected by section 39 of the disabilities act, does not even exceed two per cent in the current academic year. cm 8658/2003 in cw 2912/2003 22. this application for impleadment under ..... it also places a shadow on the mci's decision to insist that the locomotory disability should be restricted to the lower limbs only. certainly section 2(o) of the disabilities act does not place any such embargo. i would suggest that mic should give further thought to this vexed subject since the petitioner's educational qualification ..... is not being violated, the policy to consider persons suffering from 50% to 70% disability should also similarly be upheld, regardless of the fact that section 2 (t) of the disabilities act defines a person with a disability as one suffering from not less than 40% of any disability as certified by the medical authority. the mci .....
Tag this Judgment!Court : Delhi
Decided on : Aug-08-2003
Reported in : 2003VIAD(Delhi)88; 106(2003)DLT415
..... parties the matter is taken up for final hearing. 3. this writ petition challenges the award dated 30. 1. 2002 by the labour court which on finding that compliance of section 25f was not done, directed reinstatement of respondents no. 1 & 2 but with only 50% back wages. it was found that (a) the respondent s had worked since 1990 to ..... held that the management has failed to adduce any evidence to show that it was not covered within the meaning of definition of 'industry' as per provisions of industrial disputes act, 1947 as the management failed to cross examine the workman and had been proceeded ex-parte. accordingly, there is no merit in the plea of the petitioner that the labour .....
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