Court : Delhi
Decided on : Jan-21-1976
Reported in : [1978]48CompCas149(Delhi); 12(1976)DLT90; 1976RLR477
..... other proceedings. i do not go into the question whether the petition is barred by time on the ground that the cause of action arose some time in 1968 or 1969, and the proceedings have been instituted several years later. i have also considered whether the application should be returned for representation, but i find that ..... has been made or is made before or after the order for the winding up of the company, or before or after the commencement of the companies (amendment act, i960)'. this provision shows that the court's jurisdiction arises concurrently with other courts in respect of suits or proceedings by or against the company. the present proceeding ..... petition under section 446 of the companies act, 1956, moved by jaipal singh alleging himself to be. contributory of the company because he is a depositor. the application has been moved on 30th october, 1975, and seeks to challenge a resolution of m/s. tanwar finance (p) ltd., passed on 16th november. 1968, by which the company was sent .....
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 : 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 : 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 .....
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 : Dec-07-1976
Reported in : [1978]48CompCas190(Delhi); 33(1977)DLT1; ILR1977Delhi337; 1977RLR171
..... in the beginning and the remaining amount had to be paid in easy installments. (8) the court of civil judge, lucknow, decided this case on 9th november, 1968, passed the following order :- 'applicantcounsel none respondent for opposite party despite repeated calls. ex parte. the applicant has substantiated the case through affidavit kha 25 & kha 26 ..... . case no. 57 of 1966. he has also filed the order passed in that case on 9th november, 1968. it appears that the first respondent filed an application under section 33 of the indian arbitralion act to challenge the arbitration clause contained in the hire-purchase agreement on the footing that he had not entered into ..... now in liquidation, has been moved by the official liquidator under various sections of the companies act, 1956. the first three respondents are the hirer or debtor and the two guarantors in respect of vehicles no. usu-445, which was financed by the company when it was functioning. the .remaining three respondents i.e., 4 to .....
Tag this Judgment!Court : Delhi
Decided on : Dec-06-1976
Reported in : 13(1977)DLT52; 1977RLR73
..... date itself. the ordinance was eventually replaced by the delhi rent control (amendment) (no. 18 of 1976), 1976 (for short, the amending act). the amending act continued the provisions of the ordinance with the difference that the summary procedure introduced by the ordinance was also extended to applications for eviction on the ..... b. c. misra, jj. these questions are, however, not free from difficulty. the question as to the maintainability of an application for eviction under the act before its amendment during the subsistence of a contractual pendency has been the subject ' matter of considerable judicial controversy and the view .that ultimately prevailed was that ..... result of the beneficial legislation undertaken for the protection of the tenants. nor do these provisions represent a reversal of the social philosophy on which the act is based. these are extraordinary provisions, which are intended, in the first instance, to ensure a speedy trial of applications where a landlord bona .....
Tag this Judgment!Court : Delhi
Decided on : Dec-01-1976
Reported in : ILR1977Delhi303; [1977]39STC308(Delhi)
..... question of law. the point of law is regarding the power of the sales-tax authorities to impose penalty on a dealer under s. 22a of the bengal finance (sales tax) act 1941 (the act) as extended to the union territory of delhi. these relate to tour assessment years of 1962-63, 1963-64, 1964-65 and 1965-66. jiten and co., ..... bhatia when he passed the assessment order on march 14. 1967 in respect of the year 1962-63 and mr. madan mohan who passed the assessment orders on february 23, 1968 for the remaining three r assessment years record their satisfaction that, to use the words of the statute, 'the dealer has concealed the particulars of his sales or has furnished ..... of penalty on him. his main contention was that the original assessment orders were passed by mr. r. k. bhatia and mr. madan mohan, sales tax officers in 1967 and 1968 and mr. u. r. jain not being one of them he could not issue notice of penalty after the completion of the assessment proceedings. the sales tax officer mr. jain .....
Tag this Judgment!Court : Delhi
Decided on : Nov-26-1976
Reported in : AIR1977Delhi187
..... debts. as a result the insolvency petition could not be dismissed. the court consequently dismissed the petition of the petitioners filed under s. 25 of the act. feeling aggrieved, the petitioners filed an appeal before the district court and the additional district judge affirmed the findings of the insolvency judge and dismissed the appeal ..... adjudication of the petitioners a-, insolvents and they claimed that a sum of rs. 5,000 was due to them and the petitioners had committed various acts of insolvency and that their petition be consolidated with the petition giving rise to this revision- the petitioners have disputed the claim of the aforesaid second petitioning ..... and raising various disputes. eventually, the petitioners deposited the amount claimed by the respondents in court and they filed an application under s. 25 of the act alleging that they were not insolvent and had means to pay the debts. and so the insolvency petition be dismissed. in the meantime, another firm by .....
Tag this Judgment!Court : Delhi
Decided on : Nov-17-1976
Reported in : ILR1977Delhi212
..... assessable unit. nor did the legislature make the amendment retroactive. the language of s. 12f does not show that it is retrospective in operation. s. 1(2) of the finance act, 1972 says that ss. 2 to 60 shall be deemed to have come into force on 1st day of april, 1972. but s. 69 which introduced the amendment was ..... s.t.c. 326 held that a dissolved firm could not be a.ssesset! the same question nose under the central provinces and brar sales-tax act, 1947. in additional tahsildar v. gendak'.!. (1968) 21 s.t.c. 263 the supreme court held following jullundur case that a dissolved firm was not an assessable unit. recently it arose under the ..... to make the assessment. harbans lal one of the partners of the dissolved firm brought this writ petition under articles 226 and 227 of the constitution on february 2, 1968 challenging the power of the statutory authorities to assess the dessolved firm.(6) during the pendency of the petition the authorities were permitted to make the assessments for the .....
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