Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: delhi Year: 2006 Page 5 of about 411 results (0.070 seconds)

Commissioner of C. Ex. Vs. Flair Filtration (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... admittedly a customs work which, being a part of loading of the goods, was covered by the aforesaid provision of law. the central excise superintendent attending to the customs work acted as a customs officer. however, he was supervising the work in his normal place of work only. i also find that working hours has been also defined in customs ..... ld. commissioner (appeals) is without any basis. it is seen that the regulation of customs (fees for rendering services by customs officers) regulations, 1998 was framed under the provisions of sections 157 and 158 of customs act, 1962. it would mean that any appeal or any dispute arising would be definitely covered under the provisions of the customs ..... act, 1962.the appeal filed by the respondent before the commissioner (appeals) was correct and ld. commissioner (appeals) was within his powers to hear and dispose the said appeal.6. .....

Jcb India Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC478

..... of the exemption notification made on 16-12-02 issued under section 93(1) of the finance act, 1994, ordering payment of interest on the said amount, imposing penalty of rs. 500/-under section 75a of the act, and penalty of rs. 100/- for every day under section 76 of the act not exceeding the amount of service tax amount payable, imposing ..... transfer of technology, from so much of the service tax leviable thereon under section 66 of the said act, as is equivalent to the amount of cess paid on the said transfer of technology under the provisions of section 3 of the research and development cess act.admittedly, if such cess was not paid, the exemption would not have ..... penalty of rs. 1,000/- under section 77 and imposing penalty of rs. 73,47,984/- under section 78 of the act, the appellant seeks interim stay of .....

Sushil Suri and ors. Vs. State and ors.

Court : Delhi

Reported in : [2008]303ITR86(Delhi)

..... order dt. 30th march, 2005, passed by the learned addl. chief metropolitan magistrate, delhi, after cognizance has been taken of the offence punishable under section 276b r/w section 279 of the it act, 1961 in respect of the financial years 2002-03, 2003-04 and 2004-05.2. the short point raised by the learned counsel appearing for the ..... for the petitioners, thereforee, submitted that the liability lies only on the company and the principal officer thereof. the expression 'principal officer' has been defined in section 2(35) of the it act, to read as under:(35) 'principal officer', used with reference to a local authority or a company or any other public body or any aop or ..... the directors will be deemed as agents of the company. however, an agent of the company cannot be equated with the principal officer as defined in section 2(35) of the act. the prosecution of the persons other than the petitioner-company, would, thus, be bad on this short ground alone.in view of the above three rulings .....

Virender Singh Vs. Laxmi NaraIn and anr.

Court : Delhi

Reported in : I(2007)BC530; 2007CriLJ2262

..... . according to him, the debt or other liability was legally enforceable and, thereforee, fell within the meaning ascribed to debt or other liability under section 138 of the said act.7. the question which requires to be answered is:whether the cheque for rs.80,000/- issued by the petitioner in favor of the respondent ..... means a legally enforceable debt or other liability. hence, only a claim arising out of an enforceable debt or other liability will constitute an offence under section 138 of the act.accordingly, the learned counsel for the petitioner, placing reliance on the aforesaid decision, submitted that the conviction of the petitioner would be bad in law ..... interpreted that any debt or liability arising out of a contract or promise, which is unlawful or not legally enforceable, would not constitute an offence under section 138 of the act.8. in words and phrases vol. 14a, the term 'enforceable' is defined as 'not invalid as contrary to public policy because bargaining contrary to the .....

S.Oliver Bernd Freier Gmbh and Co. Kg. Vs. Karni Enterprises and anr.

Court : Delhi

Reported in : LC2007(1)28; 2006(33)PTC574(Del)

..... are being violated within the jurisdiction of this hon'ble court. this hon'ble court further has the jurisdiction within the meaning of section 134 of the trade marks act & section 62(2) of the copyright act.6. in reply to paragraph 32 of the plaint, the defendants in paragraph 32 of the written statement have averred that this ..... 10 is concerned, assuming that whatever is stated in the plaint is correct that the plaintiff is selling goods in delhi, section 62(2) of the copyright act, 1957 and section 134(2) of the trade marks act, 1999 would be attracted and it must be assumed that the plaintiff is carrying on business in delhi.22. for all ..... provided no such additional forum, by subsequent amendment the provisions of sub-section (2) of section 134 of the trade marks act, 1999 were brought in pari materia with the provisions of sub-section (2) of section 62 of the copyright act, 1957. sub-section (2) of section 134 of the trade mark act, 1999 is in the following terms:(2) for the purpose of .....

East India Udyog Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ) rules, 2000, as it existed at the relevant time, it was provided that where any excisable goods were sold by the assessee under sub-section (a) of section 4(1) of the act except the circumstances in which the excisable goods were sold for delivery at a place other than the place of removal, then the value of such ..... 11. as regards penalty equal to the amount of duty imposed on the appellant, such order of penalty was warranted by the provisions of rule 173q read with section 11ac of the act. under rule 173q, it is inter-alia, provided that when there is a contravention of the nature referred to in clause (a) or clause (b) or ..... the amounts collected on account of equalized freight and labour & painting charges should have been included in the assessable value, in view of the amended provisions of section 4 of the central excise act, 1944 read with central excise valuation (determination of price of excisable goods) rules, 2000. in reply to the show cause notice, the appellant contended that .....

J.N. Jha S/O Shri S.K. Jha Vs. Kendriya Vidyalaya Sangathan,

Court : Central Administrative Tribunal CAT Delhi

..... same mutatis mutandis would also extend to an educational institution and would be available even to a student who has a right to protect her right as per section 2 (d) of the act ibid. accordingly, in babban prasad yadav's case (supra), in a case where on account of moral turpitude relating to lewd remarks of a teacher ..... go down. another aspect is the safety and security of such a student.unless the enquiry so conducted finds any false deposition, malice towards a particular teacher or an act of revenge or to teach such a teacher a lesson on application of mind by the commissioner, justice should be done to the concerned. accordingly, we have no ..... following the regular process of enquiry and in turn repercussion of violation of principles of natural justice has been negated.17. in the matter of protection of human rights act, 1993 and more particularly human rights, even in the matter of employer on sexual harassment to a woman employee the guidelines as well as norms formulated by the .....

Shri Raghav Bahl Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)111ITD174(Delhi)

..... was passed by the dy. commissioner of income-tax, central circle -iii, new delhi (hereinafter called the assessing officer) under the provisions of section 15 8bc read with section 15 8bd of the income-tax act, 1961.the assessee has taken up four substantive grounds of appeal, the fifth being residuary in nature. ground nos. 1 and 2 are ..... cit(appeals) considered the facts of the case and submissions made before him. he referred to the definition of the term "undisclosed income" given in section 15 8b(b) of the act, and pointed out that income or property which has not been or would not have been disclosed, wholly or partly, constitutes the udi. he further ..... fall within the ambit of the definition of the term "undisclosed income", furnished in section 158(b) of the act.before proceeding with the argument, it may be pointed out that this section, regarding the definition of udi, is similar to section 5 of the act regarding "scope of total income" in content in so far as the scope of .....

Rama Associates Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)106TTJ(Delhi)448

..... we are, therefore, inclined to modify the direction of cit and direct the ao to determine the annual letting value of property as per provisions of section 23 of the act, ao is further directed for not making any addition on account of interest at 12.5 per cent on the interest-free security deposit given to the ..... . we, are therefore, inclined to agree with the contention of learned cit (departmental representative) shri satbir singh that cit has correctly invoked the provisions of section 263 of the act in respect of non computation of annual letting value of delhi property which has escaped by the ao in his assessment order, thereby failing to apply provisions ..... , the assessee has itself agreed that a mistake had crept into the assessment order in not taxing the notional interest on security deposit. (e) provisions of section 263 of the it act, 1961 in terms had no application to the facts of this case. (f) various observations made by the learned cit in the impugned order are either .....

Dy. Cit Vs. Beer Shiva Educational Social

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)103ITD403(Delhi)

..... 03,164.3. aggrieved by this order, the assessee moved an appeal before the cit (appeals). the learned commissioner (appeals) referred to the provisions contained in section 2(15) of the act, which define the term "charitable purpose" in an inclusive fashion. the definition includes relief of poor, education, medical relief, and advancement of any other object ..... .5 he also referred to the decision of honble delhi high court in the case of cit v. lagan kala upvan , a decision given under section 10(22) of the act. in that case it was recorded as a matter of fact by the learned commissioner (appeals) that the assessee had been running educational institution for ..... shall frame a fresh assessment after granting reasonable opportunity of being heard to the assessee on the issue of applicability of provisions of section 11(4a) of the act and grant of exemption under section 11(1)(a) from net profit of the schools in respect of amounts applied for charitable purposes, mentioned in the unts applied .....