Court : Delhi
Reported in : [1971]80ITR101(Delhi)
..... years for being availed of against the income of subsequent years. even as regards the deduction in section 80j of the of act of 1968, mr. kirpal urged that the section had been inserted in place of original section 84 which was deleted by the finance (no. 2) act, 1967 with effect from april 1, 1968, but its benefit was made effective from april 1, 1967 ..... , only by expressly providing for the same. similar language was used in other provisions also wherever the legislature wanted to give retrospective effect to them. see section 31 of the indian .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi629
..... in the case of frederic guilder juliuf v .the lord bishop of 0xford,5 ac 214 the house of lords dealt with the 3rd section of the church discipline act, according to that section, it shall be lawful for the bishop of the diocese within which an offence is alleged to have been committed by a clerk in ..... on the basis of selection from class ii subject to availability of suitable candidates. the decision was conveyed in a letter dated october 18, 1951 from ministry of finance to all commissioners of incometax. the letter read as under :- 'thegovernment of india have had under consideration the question of increasing the proportion of vacancies reserved ..... in 1944 a scheme for the reorganisation of the income-tax service was considered by the government. letter dated september 29, 1944 was addressed in that connection by the finance department to the commissioners of income-tax. on may 26, 1945 the government of india issued the income-tax officers (class i, grade ii) service recruitment rules .....
Tag this Judgment!Court : Delhi
Reported in : 8(1972)DLT264
..... apply during his minority and in other cases for his life time. this being the case of minors, the only relevant requirement to earn exemption from sub-section (1) of section 11 of the act is that they have no other means of livelihood.(4) according to the learned district judge the minor-appsllants belong to a well-to-do family consisting ..... owners. the compensation officer by his order dated june 26, 1967 held that the appellants were not entitled to the benefit of sub-sect ion (2) of section 11 of the said act as he did not agree that the minors have no other means of livelihood. he, thereforee, granted the proprietary rights in the land in favor of the ..... receiving 40 maunds of wheat and 100 to 150 maunds of rice from another land situated at rewalsar. the two brothers also own a truck said to have been financed partly by a finance company. its income has not been disclosed. they also run a printing press, which according to the statement of one of the brothers, is yielding an .income .....
Tag this Judgment!Court : Delhi
Reported in : 8(1972)DLT116; [1972]29STC499(Delhi)
..... juginder pal rarjit singh and comprised of three partners this firm was a registered dealer within the meaning of section 2(c)of the bengal finance (sales-tax) act, 1941 as extended to the union territory of delhi. the firm was dissolved by a deed of dissolution dated ..... fell within the ambit of section 8 of the act and so .obviously the firm was a dealer to which section 10 of the act was applicable. since the firm was a dealer within the meaning of sub-section (2) of section 10 of the act, if there was a change ..... in the constitution of the firm or the business of the firm was sold or otherwise disposed of section 16 of the act was attracted. under this porvision the dealer was bound to inform the prescribed authority about the change in ..... the dissolution the former partners of the dissolved frm will continue to be liable for payment of sales- tax, under the act. the result is that this petition must succeed and i hereby issue a writ quashing the demands made against the petitioners and .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi809
..... state which was not in the form prescribed, wasenforceable against the state. in both these casesit was held that the provisions of section 175(3) ofthe government of india act, 1935 or the correspondingprovisions of article 299(1) of the constitution aremandatory and their non-observance has the effectof rendering the contract ..... to give a trial to allow stocks of iron andsteel to be maintained by association of registeredstock-holders in the circle concerned provided such anassociation financed the purchase of iron and steel andagreed to distribute it to license holders at fixed pricesand at a profit of about rs. 20.00 per ..... own responsibility was limited only to losses whichoccurred on account of in-correct handling, care-lesssupervision and negligence. the plaintiff contendedthat it would not have financed the purchases if thegovernment had not taken upon itself the responsibility of protecting and preserving the stocks. anallegation that the government was guilty of severalbreaches of .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi438
..... in case he finds that there has been a failure to comply with any of the provisions of section 33 the requirements for a valid nomination paper and the necessity of its presentation. section 36. section 81 of the act makes provision for the filing of an election petition, calling in question an election. two of the ..... ) to which reference has been made on behalf of the petitioner, does not hold good. the said act prescribes in section 33 the requirements for a valid nomination paper and the necessity of its presentation. section 36 of the act deals with the scrutiny of nominations by the returning officer and empowers him, inter alia, to reject the ..... pertains to the statutes. according to this section, the statutes, subject to the provisions of the act, may inter alias provide for : (a)the constitution, powers and duties of the court, the executive council, the academic council, the finance committee and such other bodies as may be deemed necessary to constitute from time to time; '(b)the .....
Tag this Judgment!Court : Delhi
Reported in : 7(1971)DLT172
..... the opinion of subba rao j. in : [1963]1scr721 , applied the same principle. in that case. dealing with the relevant provisions of the income tax act as amended by the finance act, it was held that the legislature had not conferred the said power to the executive by express language or by necessary intendment or implication. (10) in guruviah ..... the license to be cancelled if any duty or fee payable by the holder thereof had not duly paid. according to section 38 of the act, in case of cancellation of a license under section 36(b) also, the fee payable for the balance of the period for which any license would have been current but for such ..... made by the excise and taxation commissioner, himachal pradesh exercising the powers of the financial commissioner under section 9 of the punjab excise act, 1914 (no. i of 1914) and in exercise of the powers conferred by section 59 of the said act the amendment taking retrospective effect from 1st april, 1968. (2) the short question for consideration in .....
Tag this Judgment!Court : Delhi
Reported in : 7(1971)DLT138
..... used. still at another place it is required that the article shall be free from insects. he thus contends that the words 'insects infested' used in section 2(i)(f) of the act do not mean that living insects must be present before an article can be said to be 'insect-infested, ' (6) webster's new international dictionary, ..... d. misra, j.(1) this revision is directed against the order of additional sessions judge upholding the conviction of the petitioner under section 7/16 of the prevention of food adulteration act (hereinafter called the act) and the sentence of 6 months rigorous impronment and a line of rs, 1,000.00 in default of which to undergo further ..... become 'insect-iniested' he submits that 'insect-infested' is the result of insect-infestation' and in other words means insect damaged. (4) section 2(i)(f) is in the following terms : '2,in this act unless the context otherwise requires- (i) 'adulterated'-an article of food shall be deemed to be adulterated (f) if that article consists .....
Tag this Judgment!Court : Delhi
Reported in : 8(1972)DLT24
..... that the finding of the tribunal that the appellants requirements are not bona-fide, is a finding of fact and cannot be interfered in second appeal under section 39 of the act. as already discussed the learned tribunal's finding that the big room on 1st floor in occupation of the appellants had been partitioned into two rooms ..... be bonafide. (6) the learned counsel for the respondents contends that the learned tribunal' findings are finiiags of fact and so cannot be challenged in appeal, under section 39 of the act. (7) hari narain's family consists of 6 members, including his wife, two none aged 3 and 15 years and two daughters aged 8 and 6 years ..... the appellants filed an application for eviction on the ground of non-payment of rent and for bonafide personal requirements of the appellants under sections 14(l)(a) and (e) of the delhi rent control act. (3) the respondents opposed the application on the ground that the accommodation with the appellants was sufficient for their needs and the .....
Tag this Judgment!Court : Delhi
Reported in : 7(1971)DLT366
..... the code of civil procedure by striking out, if necessary, the defense. such order would, thereforee, be an order under under section 26 of the act. under section 43 of the act. every order under the act made by the controller is final and cannot be called in question in any original suit, application or execution proceedings. the order ..... expired. the interpretation suggested by the learned counsel for the appellant thereforee, cannot be accepted. the thirty days time for preferring an appeal prescribed under section 38(2) of the act, thereforee, starts from the date of the knowledge of the order by the aggrieved party concerned. (9) in the present case the order for ..... the respondent an opportunity of showing cause against the proposed order by serving him with a notice of the said application under the mandatory provisions of section 37 of the act no notice was, however, issued the prayer in this application for striking out the respondent's defense rested on the ground that he had failed .....
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