Court : Delhi
Reported in : ILR1969Delhi1130; [1972]83ITR538(Delhi)
..... be paid a sum which is to be estimated and calculated under the provisions of the statute and the regulations which are made in pursuance of it. .......by section i of the finance act of 1894 there is charged to estate duty "all property, real or personal, settled or nto settled, which passes on the death of such person'. it ..... law as indicated by the following passage from the elements of estate duty (1952) by c n. beattie, page 13 : "the expression "property", as used in the finance acts, is defined as including real and personal property and the proceeds of sale thereof respectively, and any money or investment for the time being representing such proceeds. property attracting ..... is said, and i think rightly said, that if that section stood alone "this sum of 429 shillings would nto be charged to the estate duty. for the purpose .....
Tag this Judgment!Court : Delhi
Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)
..... form of instructions in the department to the appropriate authorities.section 269g provided for an appeal to the tribunal against the order of the competent authority and section 269h provided for a further appeal to the high court.the chapter xx-c was inserted by the finance act, 1986, with effect from 1st of october 1986. ..... 1. a. k. gopalan v. state of madras : 1950crilj1383 .2. p. vajravelu mudaliar v. special deputy collector for land acquisition : [1965]1scr614 .3. cwt v. laxmipat singhania : [1978]111itr272(all) .4. cwt v. smt. taraben r. patel : [1992]198itr657(kar) .5. jaswant rai v. cwt .6. cit v. smt. vimlaben bhagwandas patel : [1979]118itr134( ..... kharak singh v. state of u.p. : 1963crilj329 .3. rustom cavasjee cooper v. union of india : [1970]3scr530 .4. maneka gandhi (smt.) v. union of india : [1978]2scr621 .5. state of himachal pradesh v. umed ram sharma : [1986]1scr251 .6. supreme court legal aid committee representing undertrial prisoners v. union of india [1994] 6 jtsc 544 .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi267
..... date, and as such deductible in computing the net wealth of the assessed- company. it was held that the charging section for the purposes of income-tax was section 3 of the indian income-tax act, 1922, and the annual finance acts only gave the rate for quantifying the tax. the liability to pay income-tax was held to be a present liability ..... duty would not result in its ceasing to be a 'debt owed' or take it out of the ambit of those words. the parliament amended clause (m) of section 2 of the act by act 46 of 1964. as a result of that amendment, the present sub-clause (iii) of clause (m) was enacted. one of the results flowing from the enactment ..... valuation dates. (15) so far as the second question in refence no. 8 of 1968 is concerned, we find that according to clause (xvi) of sub-section (1) of section 5 of the act wealth tax shall not be payable by an assessed in respect of national savings certificates. the assessed- company which is carrying on business in pakistan, invested rs. 2 .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi46
..... a case the matter has to be brought to the notice of the parliament. i have, thereforee, no doubt in my mind that before the central government can legally act under section 18-a, it must comply with the rules of fair play and abide by the rules of natural justice and give a hearing to the other party, namely, the ..... government has thereforee to be quashed on the ground that it was made without affording the petitioner adequate opportunity of showing cause against the proposed action under section 18-a of the act. we however find the period during which the order is to remain in force will expire within the next few days and the government will naturally have ..... to consider the question of further extension of the order. meanwhile in view of the fact that the authorised controller has been able to inject fresh finance amounting to .....
Tag this Judgment!Court : Delhi
Reported in : AIR1970Delhi143
..... the commr. of income-tax v. dewan bahadur ramgopal mills ltd., : [1961]41itr280(sc) , paragraph (8) the removal of difficulties order, 1`950 made under section 12 of the finance act, 1950, was upheld by the supreme court. in commr. of income-tax madhya pradesh v. m/s. straw products ltd., bhopal, : [1966]60itr156(sc) and ..... -cellulose lacquer falling under tariff item no. 22(iii) (i) no. 14(iii) (i) of the first schedule to the central excises & salt act 1944, read with the finance act, 1955. conflicting technical opinions were held on this point. a personal hearing was, thereforee, considered desirable or even necessary. in the case before me, there ..... ' industry is not covered by the entry in schedule i relating to 'electrical, mechanical or general engineering products'; (2) that the provisions of section 7-a of the act empowering the commissioner to determine the amount of provident fund contributions due from any employer are ultra virus inasmuch as no opportunity is given there under .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi301
..... in the sense that it is something which is formally done or performed or celebrated. (16) the meaning of 'solemnization' of marriage is to be found in section 7 of the act which is as follow : '7.(1) a hindu marriage may be solemnized in accordance with the customary rites and 'ceremonies' of either party thereto. (2 ..... . saptapadi was an essential component of the 'hindu rites' constituting the marriage. as saptapadi was not performed, the attempted marriage was contrary to section 7(2) of the hindu marriage act, 1955. the result is that there was no marriage at all between obroi and miss godwani. their status, thereforee, is that they continued to ..... preferable not only on general considerations of public policy (derrett-introduction to modern hindu law, page 194) but also according to the correct construction of section 7 of the hindu marriage act. to the decision in bimla bai v. shankar lal : air1959mp8 ). this forcefully brings out the point that marriage is constituted not by the .....
Tag this Judgment!Court : Delhi
Reported in : [1972]29STC315(Delhi)
..... , 1965, issued by the assistant sales tax officer, respondent no. 2, under sub-section (1) of section 11 of the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi (herein called ''the act'), read with rule 32 of the rules framed under the act (herein called 'the rules'), and the assessment order dated may 25, 1968, passed ..... the petitioner put in appearance before the sales tax officer. ultimately, on may 25, 1968, respondent no. 1, in exercise of the powers under sub-section (1) of section 11 of the act, completed the assessment for the said year 1964-65. he found the petitioner's account books in order, but the figures in the returns did not tally ..... dated may 25, 1968, which has since merged in the orders in appeal and revision respectively, is bad and ineffective, as the required notice under sub-section (1) of section 11 of the act was not issued. the notice dated august 5, 1965, issued by respondent no. 2 is no notice in the eyes of law as respondent no. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi249; [1970]77ITR383(Delhi)
..... to the deduction claimed. the decision in the above case was given in the context of clause (ix) of sub-section (2) of section 10 of the act before the amendment of the act by the indian income-tax (amendment) act, 1939. according to clause (ix), any expenditure incurred solely for the purpose of earning such profits or gains was permissible ..... the department was, accordingly, dismissed. on the application of the commissioner of income-tax, the question reproduced above was referred to this court.4. according to section 10 of the act, tax shall be payable by an assessed under the head 'profits and gains of business, profession or vocation' in respect of the profits or gains of ..... company brought a suit against him alleging that he had agreed to take over the management of the mills and to finance it, but in breach of the agreement had failed to furnish the necessary finances with the result that the plaintiffs suffered heavy losses. during the pendency of the suit the assessed's father died .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi85
..... of india must have been of the view that by virtue of the allocation order earlier made in 1964 a member had the authority to issue sanctions under section 151 of the act and no fresh order need be passed with the previous approval of the central government and that is why no formal order changing the allocation of work was ..... no. 3 were invalid as there was no valid sanction of the central board of direct taxes as was pre-requisite by virtue of the provisions of section 151 of income-tax act, 1961. it is not necessary to discuss all the points raised by the petitioner by way of the challenge to the validity of the notices served on ..... board of direct taxes with shri v. t 'dahejia, the then secretary to the government of india, ministry of finance (department of revenue & expenditure). 6. that shri v. t. dahejia, the then secretary to the government of india, ministry of finance (department of revenue & expenditure) approved the said proposal to which effect a note was made by me on 18-6 .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi879
..... mutto, chairman, central board of direct taxes, and ex officio additional secretary to the government of india, ministry of finance (department of revenue and insurance), dated 6th february, 1970, was filed claiming privilege under section 123 of the indian evidence act. shri muttoo stated that the said documents are contained in files nos. (1)f.no. 32/2/68- ..... for inspection by the petitioner. the privilege claimed was thus confined to the other documents only. (11) the claim of privilege is based on section 123 of the indian evidence act which provides that no one shall be permitted to give any evidence derived from unpublished official records relating to any affairs of state except with ..... documents nos. 2, 3, 4 and 5 also, an affidavit of shri 1. p. gupta, commissioner of income- tax, has been filed claiming privilege under section 123 of the indian evidence act. shri gupta also averred that the said documents are contained in files nos. (1) c.4 (character roll), (2) est.-1/pf/n/1, (3 .....
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