Court : Delhi
Reported in : ILR1971Delhi1B
..... inthe colony has nothing to do with or is, in any way, dependent upon the corporation taking over the services in the colony, that the obligations under clauses (a), (b), and (c) of section 42 of the corporation act do not extend to colonies in development areas where the responsibility for the maintenance of services rests on the coloniser, that under the regulations it is the coloniser who remains responsible for the ..... maintenance of such services as are referred to in clauses (a), (b),and (c) of section 42 of the corporation act till the development is completed fully and the corporation exercises its choice to take over the maintenance of such services, and that since the responsibility for maintaining the said services ..... may be undertaken or carried out by the development authority or by the owner of the land with the permission of the development authority or the corporation, as the case may be; that section 36 of the said act empowers the development authority to require the corporation to assume responsibility for the maintenance of the amenities which have been provided in the area by the development authority and for the provision of amenities ..... employees cooperative house building society ltd.c/o budget officer, finance department, delhi administration, 5, alipur road, delhi, to confirm that the society will undertake the work of connecting their sewer lines with the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi727; [1972]84ITR376(Delhi)
..... seth, additional commissioner of income-tax delhi-11 wherein the main defense taken by the respondents is that by the amendments made by the finance act 1970 concurrent jurisdiction has been conferred on the additional commissioner of income-tax along with the commissioner of income-tax inter alia, in respect of the powers which were previously conferred on the commissioner of income-tax under section 263 and 264 of the income-tax act, 1961. ..... in any case, in view of the amendments made in the income-tax act, 1961 by the finance act 1970 the notification issued by the central board of direct taxes is intra virus the statute and there is no question of the commissioner of income-tax having been designated as persona designata. ..... (11) it is stated that the said amendments were made by the finance act 1970 as urgent necessity was felt for strengthening the machinery of the income-tax department. ..... it appears that before the finance act of 1970 was passed by parliament there were the following classes of income- (a)the central board of direct taxes constituted under the central boards of revenue act, 1963, (b) directors of inspection, (c) commissioners of income-tax, (d) assistant commissioner of income-tax, who may be either appellate assistant commissioners of income-tax or inspecting assistant commissioners of income-tax, (e) income-tax officers, and (f) inspectors of income-tax. ..... (3) by that act section 116 was amended by the substitution of the following clause for (c). .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi129
..... (2) when the barauni refinery was established near the town of monghyr on ganga in 1964, it was required by section 12(1) of the factories act, 1948, to make effective arrangements for the disposal of wastes and effluents arising in the manufacturing process at the ..... article 144 of the articles of association of the said corporation, the president may issue such directive or instructions as may be considere,d necessary in regard to the finance, conduct of business and affairs of the comapny, and the company shall give immediate effect to the directives or the instructions so issued. ..... finance act, 1960, only a limited hearing was given to an assessed before the existence of a prima fade case against him was ascertained by a statutory ..... and allocate responsibility and devise steps to guard against such events in future, the central government appointed a four-member commission (including a retired judge of patna high court as chairman) under the commissions of inquiry act, 1952 (hereinafter called the act) by the following notification:- 'notification new delhi 20th april 1968, 31st chaitra 1890 s. ..... we suggest, however, that the corporation should amend its own administrative rules to enable itself to appoint a person who is not an official of the corporation to hold disciplinary inquiries into the conduct of its own ..... the central government is defined in section 3(8)(b) of the general clauses act, 1897, as the president in relation to anything done after the commencement of the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi567; [1972]84ITR661(Delhi)
..... amendment in section 3 of the finance act refers to the amendment of section 2 including clause (6c) of the income-tax act ..... section 20(i) of the finance act, 1955 specifically suggests the time when the amendments referred to in sections 3 to ..... the amendment contained in the finance act, 1955 in respect of section 2(6c)(iii) was thus applicable to the assessment year 1955-56 and was rightly invoked by ..... concerned' is very wide in its extension and has been used in several statutes in the industrial disputes (appellate tribunal) act 48 of 1950, the word 'concerned' occurred in section 22 whereby it was provided that 'during the period of 30 days allowed for the filing of an appeal under s. ..... craven, he would not, i think, have been guilty of any breach of the provisions of the 341st section; and as regards the act of the purchase of the ticket, i cannot see upon what principle it is possible to distinguish between a purchase of a ticket by a father for a son and the ..... counsel for the assessed finally referred to sub-clause (iv) of clause (24) of section 2 of the income-tax act, 1961 which reads as under:- '(24)'income' includes-- (i) profits and gains: (ii) dividend: (iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2) and (3) of section 17; (iv) the value of any benefit or perquisite; whether convertible into money or not, obtained from a company either by a director or by a person who has a substantial interest in the company, or by a relative of .....
Tag this Judgment!Court : Delhi
Reported in : AIR1972Delhi194
..... 1 filed an application (annexure a) under section 19 of the slum areas (improvement and clearance) act, 1956, for permission to institute a suit or proceedings for obtaining a decree or order for eviction of the petitioner on the ground bona fide personal requirement of respondent no.1 for his residence.3. ..... in the application (annexure a) under section 19 of the slum areas (improvement and clearance) act, respondent no. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi507; [1972]84ITR780(Delhi)
..... case, learned counsel for the assesses urged that just as a gift made by the assessed in favor of his minor children could not render the income derived by the minors, as the income of the assessed under section 16(3) (a) (iv) the renunciation made by the assesseds in the present case could not make the income from the new shares as the income of the assesseds. ..... (10) in order to appreciate the arguments that have been placed before us it is necessary to set out section 16(3) (a) (iv) of the act of 1922, the said section reads :- 16(3)-'incomputing the total income of any individual for the purpose of assessment, there shall be included- (a) so much of the income of a wife or minor child of such individual as arises directly or indirectly- ....................... ....................... ....................... ..... prem bhai'parekh & others : [1970]77itr27(sc) and submitted that before an income can be held to come within the ambit of section 16(3)(a)(iii) or (iv), it must be proved to have arisen directly or indirectly from transfer of assets made by the assessed in favor of his wife and minor children. ..... he, thereforee, brought to tax in the assesseds' hands 75% of the dividend income mentioned above acting under the provisions of section 16(3) (a) (iv) of the indian income tax act, 1922 and section 64 of the income tax act, 1961 in the respective years. ..... '(3) the assesseds in this case are shareholders in a company known by the name of motor & general finance limited. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1972Delhi50
..... the main question which arises for decision in this appeal by the wife under section 28 of the hindu marriage act (hereinafter referred to as the act) is as to what is meant by the expression 'incurably of unsound mind' used in section 13(d)(iii) of the act 2. ..... relief of judicial separation or a divorce under sections 10(1)(e) and 13(1)(iii) of the act has been given to a party where during the marriage unsoundness of mind supervenes. ..... the hindu marriage act, 1955 does not define the term 'unsound mind' i find that while laying down the conditions for a hindu marriage under section 5(ii) of the act the parliament used word 'idiot or lunatic' for disqualifying a party from entering into a valid marriage. ..... the expression 'incurably of unsound mind' used in section 1(1)(d) of the matrimonial causes act, 1950 came to be considered in whysall v. ..... section 84 of the indian penal code, which is framed on the lines of mcnaghten rules saves a person from criminal responsibility and the test laid down is that at the time of doing the act complained of he 'by reason of unsoundness of mind is incapable of knowing the nature if the act, or that he is doing what is either wrong or contrary to law. ..... under section 13(1)(iii) of the act a party is entitled to ask for dissolution of a marriage by a decree of divorce on the ground that the other party has 'been incurably of unsound mind' for a continuous period of not less than three years immediately preceding the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi385B
..... (1) the main question for decision in this civil writ petition is whether the issue of notice dated 2nd march 1970 to the petitioner by the director of enforcement, enforcement directorate, ministry of finance, new delhi, to show cause why adjudication proceedings as contemplated by section 23-d of the foreign exchange regulation act vii of 1947 should not be taken against him, after indian currency notes of the value of rs. ..... dated the 24th december, 1957): '3.adjudication proceedings--(1) in holding an inquiry under sub-section (1) of section 23d of the act for the purpose of adjudging under clause (a) of sub-section (1) of section 23 whether any person has committed contravention, the director shall, in the first instance, issue a notice to such person requiring him to show cause within such period as may be specified in the notice (being not less ..... 50,000 were seized from his person as a result of his search under section 19a of the said act on 3rd march 1969, is a 'proceeding' within the meaning of section 19g of the said act entitling the director of enforcement to retain the said currency notes until the disposal of the said proceeding. ..... it is necessary in this context to read rule 3(1) of the adjudication proceedings and appeal rules 1957 framed under section 27 of the said act-(rules which were framed by the central government vide notification no. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi147; [1972]30STC132(Delhi)
..... (2) when the barauni refinery was established near the town of monghyr on ganga in 1964, it was required by section 12(1) of the factories act, 1948, to make effective arrangements for the disposal of wastes and effluents arising in the manufacturing process at the ..... article 144 of the articles of association of the said corporation, the president may issue such directive or instructions as may be considere,d necessary in regard to the finance, conduct of business and affairs of the comapny, and the company shall give immediate effect to the directives or the instructions so issued. ..... finance act, 1960, only a limited hearing was given to an assessed before the existence of a prima fade case against him was ascertained by a statutory ..... and allocate responsibility and devise steps to guard against such events in future, the central government appointed a four-member commission (including a retired judge of patna high court as chairman) under the commissions of inquiry act, 1952 (hereinafter called the act) by the folowing notification:- 'notification new delhi 20th april 1968, 31st chaitra 1890 s. ..... we suggest, however, that the corporation should amend its own administrative rules to enable itself to appoint a person who is not an official of the corporation to hold disciplinary inquiries into the conduct of its own ..... the central government is defined in section 3(8)(b) of the general clauses act, 1897, as the president in relation to anything done after the commencement of the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi256
..... dixit sought to distinguish these two decisions on the ground that the warehousing corporation and indian airlines corporation cases were based on section 21(d) of the specific relief act and arise out of civil suits and not in a writ under article 226 of the constitution. ..... inter alia, the act provides for the composition of the institute (section 4); for a governing body and other committees of the institute (section 10); staff of the institute (section ii); functions of the institute (section 14) including the function to institute, and appoint persons to, professorship readerships, lectureships and posts of any description in accordance with regulations; power of the central government to make rules after consultation with the institute (section 28) and the power of the institute, with the previous approval of the ..... the incumbent of this post went out on deputation retaining his lien and the finance committee of the institute recommended, inter alia, that ad hoc arrangements may be made to appoint some one to work as registrar (academic). .....
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