Court : Delhi
Decided on : May-23-2003
Reported in : 2003(70)DRJ393; 2003(27)PTC142(Del)
..... suggestion that the word 'kayam' is a generic word and as such it should not have been registered for it was devoid of any distinctive character under section 9(1) of the act. but despite this claim one could not be oblivious to the fact that the device includes the word 'kayam' and the device has gained a distinctiveness ..... all sufficient to confer jurisdiction falls on the ground and has to be rejected. 18. as regards the plea of non-registration of partnership under section 69(2) of the partnership act in para j of the petition, though the plea was taken but it was not virtually pressed with the same vehemence with which other arguments were ..... interfered for numerous reasons. 9. before proceeding further, it would be desirable to refer to section 105 and clause (e) of section 2 of the trade and merchandise marks act (hereinafter called the 'act' for short) as well as sub-section (4) of section 2 and sections 19 and 20 of the cpc for they relate to question of jurisdiction in relation to .....
Tag this Judgment!Court : Delhi
Decided on : May-23-2003
Reported in : 107(2003)DLT195; II(2003)DMC723
..... musammat chandrabati kumari 38 ind. app. 122 , and veerappa chettiar v. michael, : air1963sc933 , took the view that insofar as the ceremonies for marriage under section 7 of the act are concerned their performance will be presumed if the factum of marriage is established.31. in rajdei v. lautan 1980 all. 169, allahabad high court also noted ..... of the calcutta high court observed as under;'12... ...the registration is not the sole proof of marriage in order to become a valid marriage. section 7 of the said act provides that the validity of a marriage will depend on observance of 'customary rites and ceremonies'. the expression 'customary rites and ceremonies' means such shastric ..... jainism or buddhism or virshaiva or lingayat or a follower of brahmo, prarthana or arya samaj.15. now, let us see the requirements of sections 5 and 7 of the act, which read as under:'5. conditions for a hindu marriage.--a marriage may be solemnized between any two hindus, if the following conditions are .....
Tag this Judgment!Court : Delhi
Decided on : May-23-2003
Reported in : 2003IVAD(Delhi)605; 105(2003)DLT317; 2003(70)DRJ53
..... are correct in their submission that this rule would not be applicable where the retail vend of liquor is not meant for consumption on the premises. thus section 35 of the act or rule-8 deal with ascertainment of public opinion only in those cases where retail license is to be given for sale of liquor for consumption on ..... for grant of license for sale on retail basis, there was no distinction of license 'on the premises' or 'off the premises'. his submission was that section 35 of the act clearly stipulated that before any license is granted for retail sale of liquor, the collector could ascertain local public opinion in regard to licensing of such premises. such ..... submitted that there could be two types of licenses for sale of liquor, namely, 'license off the premises' and 'license on the premises'. according to him section 35 of the act dealt with 'license on the premises' i.e where liquor could not only be sold but consumed as well at the premises. such cases would obviously be where .....
Tag this Judgment!Court : Delhi
Decided on : May-23-2003
Reported in : (2004)91TTJ(Del)261
..... v. dy. cit (2002) 80 itd 429 (chen), but highlighting at the same time that it was only the amendment carried out in sub-section (1) of section 158bb by the finance act, 2002, with effect from i-6-2002, that the evidence gathered in post-search enquiries could be made the basis for proceeding with a block ..... additional income of stl. the valuation report being only an opinion, cannot be a substitute for the documents/papers/evidence found, for the purpose of section 69b of the income tax act. in any case, the valuation of the valuation officer is arbitrary and highly excessive. we are also getting the property valued by another valuation officer ..... additional income of stl. the valuation report being only an opinion, cannot be a substitute for the documents/papers/evidence found, for the purpose of section 69b of the income tax act, 1961. in any case, the valuation of the valuation officer is arbitrary and highly excessive. we are also getting the property valued by another valuation .....
Tag this Judgment!Court : Delhi
Decided on : May-22-2003
Reported in : (2004)87TTJ(Del)1086
..... reported in directorate of it v. alarippa : [2000]244itr358(delhi) wherein the words loan and deposit had been construed in the context of the provisions of section 11 of the income tax act. the court observed that the word deposit does not cover the transaction of loan which can be more appropriately described as direct bailment. according to the high ..... ) ltd. is not in accordance with the law and is based on erroneous interpretation of section 2(22)(e) of the income tax act (which statutory provision probably you intend to invoke). it is submitted that section 2(22)(e) of the income tax act does not provide that the credit balances of a company is to be assessed as deemed ..... credit balances represented security deposits/performance guarantee and not loans or advances and thereby holding that the assessed's case did not fall within the purview of section 2(22)(e) of the income tax act.(ii) in holding that the amount of rs. 40,50,000 did not represent deemed dividend within the meaning of .....
Tag this Judgment!Court : Delhi
Decided on : May-22-2003
Reported in : 105(2003)DLT430; 2003(69)DRJ555; 2004(1)SLJ98(Delhi); 2003(6)SLR791
..... the judiciary, either constitutionally or functionally.' 15. the petitioner was performing a judicial function as member of the central administrative tribunal. the petitioner was governed by rules framed under section 10 of the act. rule 12 (2) of the cat (salaries and allowances and conditions of service of chairman, vice-chairman & members) rules, 1986, which is quoted above makes is clear that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-22-2003
Reported in : (2003)(88)ECC648
..... , accordantly, uphold the demand of duty.12. we, however, agree with the learned advocate that confiscation of the seized goods is not warranted as the duty under section 3a of the central excise act is payable on the basis of the annual capacity of production as determined by the commissioner. we, therefore, set aside the confiscation ordered by the commissioner. for the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : May-20-2003
Reported in : (2004)82TTJ(Delhi)575
..... amount was paid separately to the firm or the partners on account of goodwill or on account of revaluation of assets. therefore, the provisions of section 45(4) of the it act r/w section 112 of the act are not applicable on the facts of the present case.3.7 on similar facts, the hon'ble bombay high court in the case of ..... 48 itr 483 (pat), the cit(a) held that there is no transfer of capital asset from the firm to the company and, therefore, the provisions of section 112 of the it act r/w section 45(4) cannot be applied, and accordingly it was held that the ao wrongly brought the amount to capital gain. thus, the addition made by the ao ..... .accordingly, no capital gain arises. however, the ao was not satisfied.in his view, the firm has transferred its assets and liabilities to the company, therefore, provisions of section 45(4) of the act were applicable. while holding so, the ao placed reliance on various decisions, reported in (1989) 177 itr 98 (sic); cit v. r.r. ramaknshna pillai (1967) .....
Tag this Judgment!Court : Delhi
Decided on : May-19-2003
Reported in : 2003CriLJ2759; 104(2003)DLT824; II(2003)DMC328; 2003(69)DRJ6
..... sterner degree than the ordinary concept of cruelty applicable and available for the purposes of dissolution of marriage i.e. divorce. in constituting 'cruelty' contemplated by section 498a ipc the acts or conduct should be either such that may cause danger to life; limb or health pr cause 'grave' injury or of such a degree that may drive ..... might have been unkindly and incisive but by no stretch of imagination, such a conduct involves any of the ingredients of either offence under section 498a ipc or 406 ipc. neither such an act or conduct has the effect of driving the woman to commit suicide nor of causing grave injury nor, is likely to cause danger to ..... spouse as to actual or probable effect whether it would cause injury to physical or mental health. again acts or conduct, should be judged from the angle of a person possessing ordinary intellectual capabilities.16. for the purpose of section 498a ipc which is peculiar to indian families victim spouse is always the 'wife' and guilty is the .....
Tag this Judgment!Court : Delhi
Decided on : May-15-2003
Reported in : III(2003)BC124; [2004]118CompCas742(Delhi); 105(2003)DLT126; 2003(71)DRJ36; [2003]46SCL183(Delhi)
..... `the like' as it could not have conceived of all possible coercive measures that may be taken against a sick undertaking. the action contemplated by section 29 of the 1951 act is undoubtedly a coercive measure directed at the take over of the management and property of the industrial concern and confers a further right on the financial ..... forming part of the security held by it as it had with respect to the original goods. it is, thereforee, obvious on a plain reading of section 29 of the 1951 act that it permits coercive action against the defaulting industrial concern of the type which would be taken in execution or distress proceedings; the only difference being ..... is enabled to collect after the date of the sanctioned scheme legitimately belonging to the revenue, cannot be and could not have been intended to be covered within section 22 of the act'.5. the judgments in shree vallabh glass works (supra) as well as corromandal's case (supra) were reflected upon by the apex court in tata .....
Tag this Judgment!