Court : Delhi
Decided on : Aug-11-1988
Reported in : 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)
..... etc. detected under the provisions of the customs act, 1962, the central excises and salt act, 1944, the gold (control) act, 1968 and the foreign exchange regulation act, 1973. as a result of the review, revised guidelines were laid down in the memorandum dated march 30, 1985 issued by ministry of finance, government of india. under para 3.3.1 ..... inclusion of delegation of the functions of the commissioner under section 105b to 105e does indicate the intention that the judicial or quasi-judicial powers contained in chapter vi-a were expressly intended to be delegated.' the words in the delegation order was subject to 'control and revision' and this was construed as delegation ..... in adjudication proceedings in the criminal court. reference is made to the changes affected by amendment act 36 of 1973 by introduction of chapter vi-b. section 36a-a provides that any document produced by any person under the act can be tendered by the prosecution as evidence against him and the court is entitled to .....
Tag this Judgment!Court : Delhi
Decided on : Sep-21-1988
Reported in : AIR1989Delhi163; 36(1988)DLT397; 1989(16)DRJ172
..... delhi imparting education in unani system of medicine. all its income is exempt from taxation under section 10(22) of the indian income-tax act. admittedly apart from constitution fee its finances are derived from contribution form hamdard dawakhana (waqf) and the hamdard national foundation (india). it is also not disputed that respondent no. ..... up by these organisations. learned counsel further submitted that in fact jamia tibbia purchased three properties in the year 1968-69 i.e. two buildings bearing no. 1455-1456 qasimjan street, delhi on 20th january, 1968 and the adjoining property no. 1457 on the same street on 20th november, 1969. respondent no. i is ..... i purchased three buildings in the year 1968-69 i.e. two years before the petitioners filed the application for permission. at the relevant time .....
Tag this Judgment!Court : Delhi
Decided on : Jul-13-1988
Reported in : 35(1988)DLT395; 1989(2)SLJ74(Delhi)
..... down in board's letter no. e (ng)60cll3, dated '22.862 as amended from tin.e to time and incorporated under para 2501(b) (i) and (iii) of chapter xxv of the indian railway establishment manual. (3) it has also been decided that if a casual labourer is engaged on works which automatically expire on 31st march, there should ..... existing right, dependent on the interpretation of the circulars of the railway board issued from time to time. it is now well settled that under section 33c(2) of the act, the labour court can decide incidental matters. (18) in the central bunk of india ltd. v. p.s. rajagopalan etc., : (1963)iillj89sc , justice gajendra gadkar speaking for the ..... of money due or as to the amount at which such benefit should be computed, then the question may, subject to any rules that may be made under this act. be decided by such labour court as may be specified in this behalf by the appropriate government (within a period not exceeding three months). provided that where the presiding .....
Tag this Judgment!Court : Delhi
Decided on : May-13-1988
Reported in : 35(1988)DLT369
..... foundry works which establishment at no point of time employed more than eighteen employees. plaintiff said thereforee, that he was no covered under the act as the act applied only to establishments or factories which employed twenty or more persons at any point of time preceding twelve months. plaintiff said his establishment was ..... connection with the work of factory or establishment to which the act applies. i have extracted this definition so far as it is relevant for the present case. chapter-vi the act provides for adjudication of dispute and claims. under section 74, falling under this chapter, the state .government is to constitute employees' insurance court ..... or establishment cannot be proceeded against under the provisions of the act as otherwise it will be paralysing the whole working of the act and the scheme framed there under. i may note in dhulabhai etc. v. state of madhya pradesh and am. : [1968]3scr662 the supreme court set out various principles regarding the exclusion .....
Tag this Judgment!Court : Delhi
Decided on : Jan-25-1988
Reported in : AIR1988Delhi276; 1988(14)DRJ326
..... for filing the petition, if any, has arisen from the contract entered into between the petitioner and the respondents in respect of allotment of flat under self financing housing registration scheme 1977-78 and so the writ petition should be dismissed on this score alone. it is, no doubt, a settled law that if ..... of the said flat without imposing any penalty.(2) the facts giving rise to this particular petition, in brief, are that in response to the self financing housing registration scheme 1977-78 the petitioner got himself registered under the said scheme for allocation of a flat in category iii and vide letter dated may 15 ..... petitioner has been made in compliance with the provisions contained in delhi development authority (management and disposal of housing estates) regulations, 1968. these regulations have been framed under section 57 of the delhi development act, 1957. so they have statutory force. these regulations elaborately lay down the procedure which is to be followed in issuing .....
Tag this Judgment!Court : Delhi
Decided on : Apr-14-1988
Reported in : 2(1988)ACC467
..... raj pal and the other truck no. pnq-2409 was owned by respondent avtar singh.4. the appellants filed an application, being suit no. 316 of 1968, under section 110-a of the act before the motor accident claims tribunal, delhi thereby claiming a compensation of rs. one lakh as the legal representatives and dependents of the deceased. in the ..... disputed that both the trucks were insured only as public carrier section 95 of the act deals with the requirements of policies as given in chapter viii of the act and the part of this section which is material for the present case (which stood in the year 1968) reads as under:95. (1) in order to comply with the requirements of ..... this chapter, a policy of insurance must be a policy which:(a) ....(b) insures the person or .....
Tag this Judgment!Court : Delhi
Decided on : Nov-08-1988
Reported in : ILR1988Delhi642
..... in the rules and regulations. there were initially nine members of the society which included the then prime minister, joint secretary, ministry of education, joint secretary. ministry of finance, joint secretary, ministry of works & housing, adviser in maternity & child welfare, ministry of health, chief secretary, delhi administration and two private members mrs. tara ali ..... that it was not a fit case where the respondent-society should give any opportunity to the petitioners because an ugly situation has been created by the acts of the petitioners and the respondent-society was justified in not resorting to disciplinary proceedings contemplated by the rules and forthwith passing the termination order. she ..... the respondent-society is not precluded from taking disciplinary action against the petitioners in accordance with the rules of the society as given in chapter x of the service rules. petitioners shall have costs from the respondent-society which i quantify at rs. 500 in each case.
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-25-1988
Reported in : (1988)25ITD193(Delhi)
..... also mentioned that the assessee had filed a writ petition before the hon'ble supreme court challenging the validity of the retrospective amendment of section 80-j by finance (no. 2) act of 1980 which had been admitted.the assessee's assertion that, if, at a later stage, the hon'ble supreme court upheld the retrospective amendment, ..... constraints and the procedural bottlenecks, which, along with the non-price factors such as quality and the product profile, have adversely affected the competitiveness of our exports....in chapter iii, the committee considered export promotion policy and strategy to be adopted for that purpose. it pointed out in paragraph 3.1 that "over the next decade, export ..... the case of jeewanlal (1929) ltd. (supra) the question of the nature of cash assistance came to be considered in respect of asstt.years 1967-68 and 1968-69. there the revenue's stand was that cash assistance was given to the exporters to enable them to meet their losses. m/s jeewanlal (1929) ltd. had .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-23-1988
Reported in : (1988)(17)ECC56
..... above, polyethers are grouped under "39.01 (e) certain other polycondensation and polyaddition products", the contention that "similar artificial polycondensation or polymerisation products" in chapter note 2(c) refers to only resols and liquid polyisobutylene is not correct. "as regards the contention that the goods are not artificial plastic material and ..... hence are not covered by the heading 39.01/06 under the heading "general" under chapter 39 of cccn of "a" it is stated "resols and liquid polyisobutylenes and similar artificial products which have been less intensively transformed by polycondensation or ..... gives meaning of the term 'similar' as held by courts as under : "the word "similar" has not been defined in the punjab security of land tenures act 1953. however, its meaning as given in oxford english dictionary, volume ix of the definition, reads as under: "similar" means nearly corresponding; resembling in many .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-10-1988
Reported in : (1988)(16)ECC145
..... are similar to those of bombay chemicals case. in the said case the custom notification dated 1-3-1968 of the government of india, ministry of finance, department of revenue and insurance issued under section 25(1) of the customs act, 1962 provided that the exemption was available if, and only if, the importer produced a certificate ..... has been relied upon by this tribunal in paragraph 70 of its decision in the case of shree baidyanath ayurved bhawan limited.8. in chapter note 2 in chapter 30 of the central excise tariff act, in has been defined that for the purpose of heading no. 3003.30, (i) 'medicaments' means goods (other than foods or ..... judiciously so that the formulation which may contain a number of individual ingredients is optimally balanced to elicit the therapeutic effect. the following two paragraphs of the introductory chapter of the ayurvedic formulary of india deal with the nature of ayurvedic system of medicines and some of the classical books of ayurveda :- "the system of .....
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