Court : Delhi
Decided on : Apr-23-1976
Reported in : ILR1976Delhi28; [1976]38STC403(Delhi)
..... division bench of the high court of calcutta (sankar prasad mitra and k. l. roy jj.) reiterated that 'a person cannot be a 'dealer' under the bengal finance (sales tax) act, 1941, unless he carries on the business of selling goods in a commercial sense', and that 'if an employer sells without any profit motive certain commodities of dailly use ..... tax had been levied on the sales effected in respect of the canteens run by the company. (9) the company thereupon filed civil writ petition, no. 214 of 1968, praying that the said notice may be quashed, and a direction be issued that the receipts from the sales in the canteens are not liable to be included in the ..... from the sales in the canteens by his order, dated 30th december, 1967. the company then received a notice, dated 4th march, 1968, from the commissioner of sales tax under section 20(3) of the sales tax act staling that he proposed to revise, of his own motion, the assessment order, dated 30th december, 1967, passed by the assessing .....
Tag this Judgment!Court : Delhi
Decided on : May-28-1976
Reported in : ILR1977Delhi198
..... 10) the petitioner then submitted two petitions for revision to the government of india. they were dismissed by acommon order made on 24th march, 1967 by the secretary, ministry of finance. however, the fines payable in lieu of confiscation of the goods were reduced from rs. 1,01,000 to rs. 45,000 and rs. 69,100 to rs. ..... i turn to the question with which i am concerned. much light on the subject can be gathered from some definitions in chamber's technical dictionary. in argument the 1968 edition of that dictionary was cited, but later i have seen the 1975 paper-back edition which is entitled 'dictionary of science and technology'. there are some small ..... liable to confiscation. nevertheless, in the orders now impugned, whilst dealing with this latter question reference has been made to the items in the first schedule of the tariff act relied upon by each side for determining customs duty. even before me those items were referred ' to as some kind of aids for construing the license. to my .....
Tag this Judgment!Court : Delhi
Decided on : May-25-1976
Reported in : ILR1977Delhi224
..... referred to thefirst paragraph of p.p.r. 12.2(3) which says : 'allappointments of enrolled police officers are on probationaccording to the rules in this chapter applicable to eachrank.' no doubt, the rule uses the broad phrase 'all appointments'. but, ithink its meaning is intrinsically curtailed by the word 'probation',.which must ..... by delhi administration. nothing morewas said in this letter. it appears that this letter was written by theinspector-general pursuant to a letter dated 6/06/1968 which liehad in turn received from the under secretary (home), delhi administration. a copy of this letter is at page 175 of the administration'saforesaid file ..... it establishes is that 'the question is one of discretion for (the) court to follow from case to case'.neither the periods prescribed by the limitation act nor any other time limits confine or restrict this discretion. but some well recognisedconsiderations do affect its exercise. before assisting the aggrievedparty the court must be .....
Tag this Judgment!Court : Delhi
Decided on : Dec-24-1976
Reported in : AIR1977Delhi209; ILR1977Delhi659
..... mind' and 'not indicative of any decision whatever'. these observations remain intact although that case was overruled in ishwarlal girdharlal joshi v. state of gujarat, : [1968]2scr267 , on the question whether 'arable' land would include land , cultivated'.13. but in the present case there is an explanationn given which is very plausible ..... is the better view. support for it can be derived by analogy from ganga bishnu swaika v. calcutta pinjrapole society, : [1968]2scr117 . there, it was argued, that whereas under s. 6 of the act the appropriate government had to be 'satisfied' about the matter respecting which it made a 'declaration', the impugned notification used, instead ..... that 'official acts have been regularly performed', a plea so meagre as this does not even force an answer: see ishwarlal girdharlal joshi v. state of gujarat : [1968]2scr267 . however, in the counter-affidavit sworn by the deputy secretary (land and building), delhi administration, the allegation is denied. copies .....
Tag this Judgment!Court : Delhi
Decided on : May-25-1976
Reported in : 13(1977)DLT216; [1975(31)FLR102]; 1977LabIC328; (1975)IILLJ300Del
..... and, if one were to ignore the objectionable attitude and conduct attributed to him by the management of the punjab national bank between april, 1967 to march 1968, had a meritorious record of service, had been given not only promotions, was the recipient of commendation certificates and encouragement, but was also considered among the ..... invalid, because neither the workman was given one month's notice nor paid in lieu thereof. the order of termination was, however, characterised as being an act of victimisation of the workman on account of his trade union activities which were not relished by the management. the allegations of misconduct were denied and the ..... the confidence reposed in him. either because the order of termination was made on the assumption that the workman was outside the purview of the industrial disputes act or because it purported to be a case of discharge simplicities carrying no stigma, no domestic enquiry was held by the management. the management, thereforee, in .....
Tag this Judgment!Court : Delhi
Decided on : Jul-16-1976
Reported in : ILR1976Delhi523
..... the court relied upon shibgobinda tribedi v. suriyab ali tribedi, air 1970 tri 64, yumlembam ningol leinajam ongbi baruni devi v. naorem ningol leimajam ongbi t. devi, air 1968 manipur 52(2) and sabastian antonio texeira v. rodolf minguel texcira, : air1962bom4 , and held that the subject matter of the suit consisted only of share claimed by the ..... bench authority of the high court of calcutta, jugal chandra mondal v. manindra mondal, : air1958cal537 , where the division bench construing similar provi- sions of the court fees act, as amended in bengal, came to the same conclusion and held that the distinction between schedule ii, article 17, clause (va) and section 7(via), turned on the ..... in exercise of powers conferred on the high court by section 9 of the suits valuation act the high court has with the previous sanction of the state government, framed rules. these rules are quoted in extenso in part c of chapter iii of volume i of the rules and orders of the high court of punjab. rule .....
Tag this Judgment!Court : Delhi
Decided on : Jan-30-1976
Reported in : ILR1976Delhi485
..... ii) the learned counsel fur the petitioners contended that development of delhi after the enforcement of the development act could only he carried out as envisaged by the said act. the development of lands is provided in chapter iv of the development act. it was urged that before any development could be carried out. it is incumbent upon the central ..... 6 on being satisfied after perusal of the report of the collector under section 5-a of the acquisition act that the land in question is needed, for a public purpose. in ganga bishnu swaika v. calcutta pinjrapole society, : [1968]2scr117 , the supreme court held that there being no statutory forms and section 6 not i requiring ..... prithvi raj, j. (1) the delhi administration issued notification dated 23rd april, 1968. under section 4 of the land acquistion act, 1894, (herein called 'the acquisition act') seeking to acquire the land specified therein including the land bearing rectangle no. 53. field nos. 19 and 20 each measuring 4 bighas 16 bids .....
Tag this Judgment!Court : Delhi
Decided on : Jul-15-1976
Reported in : (1976)5CTR(Del)0264C
..... had passed a detailed order of assessment for the assessment years 1962-63, 1963-64, 1964-65, 1965-66, 1966-68 and 1968-69 under the local act and from 1963-64 to 1968-69 under the central act (annexure x to the affidavit) and had raised the demand, details of which are set out in the statement of demand (annexure ..... that there was no order transferring the proceedings from sales-tax officer, ward no. 14 to the sales tax officer (sib) but relied on an order july 17, 1968 made by the commissioner of sales-tax, delhi appointing four sales-tax officers including shri h. d. birdi as assessing authorities 'in respect of the entire union territory of ..... declaration that it is not a 'dealer' within the meaning of the bengal finance (sales-tax) act, 1941, as extended to the union territory of delhi, hereinafter to be referred as 'the local act' or to the central sales-tax act, 1956, hereinafter to be referred as 'the central act', and seeks to quash the assessment order in respect of the year 1969 .....
Tag this Judgment!Court : Delhi
Decided on : Apr-23-1976
Reported in : (1976)5CTR(Del)239
..... , a division bench of the high court of calcutta (sankar prasad mitra and k. l. roy, jj.) reiterated that 'a person cannot be a 'dealer' under the bengal finance (sales tax) act, 1941, unless he carries on the business of selling goods in a commercial sense', and that 'if an employer sells without any profit motive certain commodities of daily use ..... a question of law to this high court stated to arise out of the order of shri o. n. vohra, additional district judge, delhi, in revision petition no. 149 of 1968, dated 22nd july, 1969. the lt. governor, acceding to the prayer, referred the following question :-'whether on the facts and in the circumstances of the case the proceeds of ..... as no tax had been levied on the sales effected in respect of the canteens run by the company.9.the company thereupon filed civil writ petition, no. 214 of 1968, saying that the said notice may be quashed, and a direction be issued that the receipts from the sales in the canteens are not liable to be included in .....
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