Court : Delhi
Reported in : 123(2005)DLT12; 2005(83)DRJ511
..... sanitary inspectors / sanitary inspectors / assistant sanitary inspectors / sanitary guides / medical officers to ensure that the relevant provisions of the dmc act, 1957, new delhi municipal council act, 1994 and the cantonments act, 1924 relating to sanitation and public health prohibiting accumulation of any rubbish, filth, garbage or other polluted obnoxious matters in any premises ..... to remove any portion thereof which may spill or fall in such street or place; or ... ... ... ... ... ... ...'5. the aforesaid provision falls in chapter xix pertaining to 'public safety and suppression of nuisances'. a reading of the aforesaid provision makes it abundantly clear that it is not only the duty of citizens ..... of all these for neglect in this behalf. 6. it is required to be noted that section 465 of the dmc act refers to penalty in general and it falls in chapter xxii dealing with powers, procedures, offences and penalties. the said section reads as under :-'465. general penalty.- whoever, in .....
Tag this Judgment!Court : Delhi
Reported in : 2001IVAD(Delhi)922; 91(2001)DLT753
..... 'employer' and 'employee' relationship. it was also not granted on the ground that supreme court's decision in aditya birla case amendment of section 80-o through the finance act of 1991 w.e.f. 1st april, 1992 was to nullify the effect of aditya birla's case. in c.s.mathur (supra) the division bench of this ..... permission of the reserve bank of india which is at pages 22 to 25 of the paper book. the petitioner filed the tax returns for the assessment year 1993-1994 where the assessment order at page 28 of the paper book was passed by the respondent. aggrieved by the said order, the petitioner filed an appeal under section ..... 80rra of income tax act before the appropriate authority.3. joint secretary to the government of india, ministry of finance, (department of revenue), central board of direct taxes is the appropriate authority. joint secretary vide his letter dated 4th september, .....
Tag this Judgment!Court : Delhi
Reported in : (1999)151CTR(Del)334; 72(1998)DLT42; [1998]231ITR294(Delhi)
..... the controversy centres around sub-section (8) of section 40a (as it stood at the relevant time), as inserted by the finance act, 1975, with effect from april 1, 1976 (later on omitted by the finance act of 1985), with effect from april 1, 1986). the relevant part of the provision is extracted and reproduced hereunder :'expenses or payments ..... directors and shareholders are not excluded there from. however, the tribunal has tried to ascertain the underlying object behind the provision by reading the speech of the finance minister and deriving assistance from the notes on clauses and the clarification issued by the company law board, to form an opinion that deposits by directors and shareholders ..... have taken, we are fortified by a few decisions which were brought to our notice by learned counsel for the revenue.24. in agew steel . v. cit : [1994]209itr77(guj) and cit v. gandhi metals mills (p.) ltd. [19931 200 itr 252 , it has been held that borrowings made by the company from the directors .....
Tag this Judgment!Court : Delhi
Reported in : 1998(102)ELT258(Del)
..... the central excise rules, 1944.2.1. with effect from april, 1994, the central govt extended the scheme of modvat to capital goods also by enacting rules 57q to 57u. by section 83 of the finance act, 1997, section 14 was introduced in the central excise act, 1944. under this provision where the department is of the view that ..... be availed, allowed denied or varied, the manner of accumulating and utilising credit and the procedure-all exhaustively. there is no provision either in the central excise act or the rules made there under or in section 14 providing for the utilisation of modvat credit being deprived merely on account of initiation of special audit. such ..... specified duty allowed under sub rule(1) being utilised towards payment of duty on excise livable on the final products, whether under the central excise act or under any other act as may be specified in an appropriate notification so long as the manufacturers or the person concerned complies with the provisions of the section and .....
Tag this Judgment!Court : Delhi
Reported in : (2004)188CTR(Del)78; 2004(74)DRJ299; [2004]270ITR534(Delhi)
..... could be taxed under the head 'income from house property' or under the head 'income from other sources'?''(3) whether the provisions of section 25b introduced by the finance act 2000 is clarificatory in nature and thereforee have retrospective effect ?'2. the material facts, which lie in a narrow compass, are as follows:the respondent assessed is a ..... . pursuant to the said agreement, the assessed received a sum of rs. 6,26,076/-, which included the arrears of rent for the period from 1 march 1994. in her statement of total income for the previous year ended on 31 march 1996 and relevant to the assessment year 1996-97, the assessed computed the arrears ..... the annual rent. the commissioner, without going into the question whether the arrears of rent could be brought to tax while issuing intimation under section 143(1)(a) of the act, deleted the addition on merits. relying on the decision of the calcutta high court in hamilton & co. ltd. v. commissioner of income-tax : [1992]194itr391(cal) .....
Tag this Judgment!Court : Delhi
Reported in : 117(2005)DLT660
..... the provisions of sections 202, 203 and 204 of the new delhi municipal council act, 1994 (hereinafter to be referred to as, 'the ndmc act') the sections form in chapter xiii dealing with the construction, maintenance and improvements of streets.13. section 202 of the ndmc act is as under:'202. vesting of public streets in the council-(1) all ..... become public streets and the pavements, stones and other materials thereof shall vest in the council:provided that no public street which immediately before the commencement of this act vested in the union shall, unless the central government with the consent of the council so directs, vest in the council by virtue of this sub-section.( ..... street can be closed provided the sanction is given after following the process specified in the proviso to sub-section (2) of section 203 of the ndmc act giving reasonable opportunity to the residents to be affected by such closure to make suggestions / objections and it is only when the public street is so closed .....
Tag this Judgment!Court : Delhi
Reported in : 2005(3)ARBLR591(Delhi); 126(2006)DLT114
..... 16th edition of russel's work. perhaps this is because in england an award is no more required to be stamped by virtue of section 35 schedule 8 of the finance act, 1949 which was passed after the 14 the edition was published.'14. there can be no dispute about the aforesaid proposition that merely by getting a copy of the ..... collector of stamps in terms of section 33 of the stamp act and such a document would be inadmissible in evidence in view ..... ad valorem rates in terms of entry 45 of schedule 1 of the stamp act as an instrument of partition includes an award within the meaning of section 2(15) of the stamp act. when the document is not properly stamped, procedure prescribed in chapter iv of the stamp act must be followed and the document must be impounded and sent to the .....
Tag this Judgment!Court : Delhi
Reported in : 2010ACJ1; 162(2009)DLT264
..... upon the authorities, in this regard, under the relevant enactments. under section 298 of the delhi municipal corporation act, 1957 and section 202 of the new delhi municipal council act, 1994 (hereafter the act) all the public streets within delhi or new delhi are vested in the municipal corporation of delhi or the new ..... be free to get work through contractors.25. in milkmen colony vikas samiti v. state of rajasthan and ors. and shri ghanchi mahasabha, jodhpur v. rajasthan chapter of indian association of lawyers and ors. : air2007sc1048 the supreme court directed the municipal corporation of jodhpur to remove unattended stray animals, such as, stray cattle ..... also empowered to regulate public streets; it has the right to invoke eminent domain, for the purpose of road development, expansion, etc. sections 42 of the act lists out that the obligatory functions of the corporation, the ones in relation to public streets are- (n) the construction, maintenance, alteration and improvements of .....
Tag this Judgment!Court : Delhi
Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)
..... order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the finance act, 1984 before the appellate tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such ..... destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in chapter x, and the rules made there under; provided further that the appellate tribunal may, in its discretion, refuse to admit an appeal in respect of an ..... & gold (control) appellate tribunal (in short the 'tribunal') refusing to condone the delay in filing of the appeal under section 129a of the customs act, 1962 (in short the 'act) and consequentially directing dismissal thereof.2. factual background highlighted by the petitioner is essentially as follows:petitioner, a trading unit, imported a consignment of 44000 .....
Tag this Judgment!Court : Delhi
Reported in : (2004)89TTJ(Del)1110
..... compensation and the enhanced compensation which the revenue sought to tax. it is important in this connection to note that section 55(2)(a) was substituted by the finance act, 1994, with effect from 1-4-1995, including the tenancy rights, inter alia, within the definition of 'capital asset' having cost of acquisition as nil. it implies ..... :the remaining balance amount.4. the assessed was not satisfied with the quantum of compensation and, thereforee, filed a reference under section 18 of the land acquisition act before the district judge. this reference was decided by the addl. district judge, delhi on 20-2-1987, this judgment was not accepted by the union government ..... arkpur village including the aforesaid land of 5 acres, which was under the tenancy and occupancy of the assessee. notification under section 6 of the land acquisition act was issued by the government in respect of the aforesaid land on 5-12-1968. meanwhile in 1964 smt. harnam kaur perpetual lease-holder executed a trust .....
Tag this Judgment!