Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT1853TriDel
..... this revision petition has been received by transfer to the tribunal by virtue of provisions of section 35p of the central excises and salt act, 1944 to be disposed of as appeal, and has been registered and taken up as such.8. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)5ITD572(Delhi)
..... 30,45,000 estimated above.the said complete partition in the case of pandit lila ram (huf) stands accepted by the ito assessing the said huf vide his order under section 171(3) of the income-tax act, 1961 dated 21-1-1975 and also by the wto assessing the said bigger huf in his assessment order for the assessment year 1971-72. ..... even in respect of the partial partitions, section 20a of the act, which was added by the finance (no. ..... mittal, who in support of his cross-objections urged that, in view of section 20(1), the wealth-tax assessment of the assessee-huf was void ab initio.5. ..... assessed by the wto could not in law be taxed as the net wealth of the assessee for the year under consideration and so the assessment made by the wto was null and void in view of the provisions of section 20(1) of the wealth-tax act, 1957 ('the ..... 2) act, 1980, with effect from 1-4-1980, the position would be somewhat similar to that (sic) in the matter of assessment after partition as a whole of a huf as provided in section 20(1).8. ..... in that view of the matter, the stand taken by the assessee in the cross-objection that the wealth-tax assessment order passed by the wto in the case of the assessee-huf being contrary to the provisions of section 20(1), is null and void. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC725Tri(Delhi)
..... he built up his arguments by contending that had there been any intention to include additional collector within the definition of collector, there could have been an amendment in the act itself, particularly when chapter via of the act has chosen to define certain terms, for the purpose of said chapter by means of section 36 of the act which chapter exclusively relates to appeals, and the fact that it was not done would imply that the legislature had not intended to stretch ..... as having been supplied by them.61. we also do not feel impressed with the argument that section 36 having provided definitions, for the purpose of chapter via, which deals with appeals ; failure to define 'collector' or 'additional collector' therein would mean that there was no intention to include 'additional collector', in the term 'collector', because it is apparent that the definitions, as contained in section 36, have a limited purpose and were occasioned by introduction of some new terms, in the amending act by means of finance (no ..... . the task before us is to construe harmoniously the provisions of the act and the rules and determine as to whether the definition of 'collector' as now amended by means of the rules, can encompass within its scope, the expression 'additional collector', so as to be treated as a 'collector' as envisaged by section 35p of the act or is 'additional collector' lower in rank to the 'collector' as an 'adjudicating authority' within the meaning of section 33 of the act.64 .....
Tag this Judgment!Court : Delhi
Reported in : AIR1984Delhi32; 24(1983)DLT165; 1983(5)DRJ317; 1983RLR711
..... the application cannot be rejected or dismissed even though it failed to allege all the ingredients of the grounds under section 14(i)(e) of the act and even though the objection was taken in the written statement, because (1) all the grounds are implied in the various facts stated in the application and there was no need of any amendment; and (2) at any rate the replication specifically contains all the averments and it is a part of the pleadings ..... replication may be a part of the pleadings the facts constituting the cause of action must be pleaded only in the application (2) where the application omits to state any one of the ingredients of section 14(1)(e) of the act, the application shall be rejected in view of the mandatory nature of the provisions of order 7 rule i and ii of the civil procedure code ; and (3) omission to do so cannot be allowed to be supplied by way of amendment under order 6 rule 17 civil procedure code. in n.d. ..... rameshwar nath, 2nd (1970) delhi 748 at 766, it was observed that the scheme of the various provisions of section 14(1) is to set out the different causes of action which arose in favor of a landlord for filing an eviction application ..... threat of eviction and vet he rented out the premises in dispute on 1/8/1977 and has thereafter been living happily from 979 with his family in the ..... heart attack and his wife was already suffering from asthma and yet in august, 1977 he rented the ground floor to the tenant ..... from 1/8/1977 at the ..... shyam kishore 1977 (2) rlr .....
Tag this Judgment!Court : Delhi
Reported in : [1984]55CompCas445(Delhi); 24(1983)DLT214
..... the agreement should have been put before the general body of shareholders, and attempt was made to invoke section 294 which lays down that no coin any shall after the commencement of the companies (amendment) act,1960, appoint a sole selling agent for any area for a term exceeding live years at a time-, and to sub-section (2) which provides that the board of directors shall not appoint a sole selling agent for any area ..... and the influence that these persons could exercise on the whole board is apparent from hii admission that directors kirpa ram saluja, narinder singh kohli and a few other directors were even on the finance committee of the company and this committee had favored the grant of selling agency to the respondent. ..... broadly the grounds raised were-(i) whether the application filed under section 20 of the arbitration act was barred by limitation; (ii) whether the agreement dated 1-6-1967 was valid and the next question related to whether the agreement was vitiated on the grounds of fraud and being against the interest of the company. ..... in these circumstances the learned single judge was, and we say so with respect, in error in holding that the directors acted bonafide and the agreement was for the benefit of the company and the transaction was in good-faith. ..... 22 approved the appointment of m/s.parvinder finance corporation as the distributors of l/6th of the products of globe steels. ..... parvinder finance corporation and was present at the said meeting. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1494DTri(Delhi)
..... possessed, held or controlled by - (i) a minor, who is not a member of a family, exceeds twenty grammes ; (ii) an individual (other than a minor), who is not a member of a family exceeds fifty grammes, (iv) any person referred to in clauses (b) to (f) and (h) to (m) of sub-section (2), exceeds fifty grammes ; (b) in relation to any ornaments, or both articles and ornaments, where both articles and ornaments are owned, possessed, held or controlled, unless the total weight of such ornaments or both articles and ornaments ..... this must be the reason why he found a declaration in respect of articles necessary and violation of section 16(1) of the act, when he had found that s/shri shankar prasad, anupam kumar and ajay kumar could own, possess, hold or control ornaments not exceeding ..... shankar prasad chhawachharia (hereinafter called shri shankar prasad) (appellant in appeal no.19/78) filed appeals before the gold control administrator, ministry of finance, department of revenue against the order-in-original no. ..... that the aforesaid goods were disclosed in the voluntary disclosure of income and wealth (amendment) ordinance, 1975. ..... gold ornaments seized on 19-1-1977 from asansol lockers had been given by the authorities.there also appears some discrepancy about the weight of these ornaments (may be 14 carats white metal ornaments weighing 150.700 have ..... , air 1977 cal 468 wherein it was ruled that there is no warrant for breaking up of this total holding ..... 1977 ..... seized at asansol on 19-1-1977.6. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1984Delhi103; 1984(2)SLJ392(Delhi)
..... him this:a colleague of mine in that managerial cadre appeared with me for interview in the zambia high commission on 19th[20th october, 1977 and the complaints i am given to understand started immediately thereafter to the zambia high commission, new delhi and indian high commissioner in ..... gupta, while functioning as manager (cost) in the head office of the food corporation of india at new delhi, addressed a pseudonymous letter on 1-2-1977 to the indian high commission in lusaka * (zambia) making certain allegations against shri india, new delhi, with the sole and malafide intention of causing annoyance and injury to the officer of ..... can be divided into two parts : (1) was he the author of the pseudonymous tatter dated 1-2-1977 (2) was it written with the mala .fide intention of causing harm to an officer of equal rank ..... staff regulations framed in 1971 by the corporation in exercise of the powers conferred by section 45 of the food corporation act, 1964. ..... bring some file from the finance division from which a comparison of the hand- writing of gupta could be made with the letter dated 1-2-1977. ..... amended on 23-6-1979 by sixty-third amendment ..... inquiry officer that gupta had written the pseudonymous letter dated 1-2-1977 to the indian high commission in lusaka containing allegations against ..... memorandum was issued to gupta informing him that it was alleged that he had written a pseudonymous letter to indian high commission in lusaka dated 1-2-1977 making wild allegations against khosla. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT2431TriDel
..... he stated that on 1-3-79 item 23-a of the central excise tariff was amended by the finance bill and from that date onwards the appellants' products were covered by the said item in view of the fact that chapter 70 of the cccn which related to glass and glassware covered fused quartz also. ..... it was put to him that all that the finance bill, 1979 did in relation to item 23-a of the tariff was to add the word "glass" in sub-item (4) thereof, that assuming that fused quartz was glass, the goods involved in the present case were articles of fused quartz and not fused quartz itself and that in respect of articles of glass or glassware the amendment made by 1979 budget had no significance inasmuch as glassware was covered by item ..... in chapter 70 of the customs tariff act, 1975 which is largely based on cccn and which also relates to glass and glassware, there is a similar note 3 which says that for the purposes of the customs import tariff, "glass" is to be taken to extend to fused quartz .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)5ITD621(Delhi)
..... the relevant provisions of section 54(1) as existed prior to the amendment made by the finance act, 1983 read as follows : (1) where a capital gain arises from the transfer of a capital asset to which the provisions of section 53 are not applicable, being buildings or lands appurtenant thereto the income of which is chargeable under the head 'income from house property', which in the two years immediately preceding the date on which the ..... its purchase or construction, as the case may be, the cost shall benil ; or (ii) if the amount of the capital gain is equal to or less than the cost of the new asset, the capital gain shall not be charged under section 45 ; and for the purpose of computing in respect of the new asset any capital gain arising from its transfer within a period of three years of its purchase or construction, as the case may be, the cost shall be reduced ..... transfer took place, was being used by the assessee or a parent of his mainly for the purposes of his own or the parent's own residence (hereafter in this section referred to as the original asset) and the assessee has within a period of one year before or after that date purchased, or has within a period of two years after that date constructed, a house property for ..... the above facts, the assessee claimed that the capital gains arising on the transfer of the house is not liable to be taxed in view of section 54(1) of the income-tax act, 1961 ('the act'). .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1383DTri(Delhi)
..... present case, by the time the matter came up for hearing before me, the goods covered by each of the three consignments had been in the warehouse for over three years; and by virtue of the recent amendment to section 61 by the finance act, 1983, the maximum warehousing period which it is within the power of the collector to allow now stands reduced to one year and six months.accordingly, there was no further relief which the collector as an adjudicating ..... shri gagrat fairly admitted that, in view of the recent amendments to section 61, customs act, through the finance act, 1983, the maximum period for which non-consumable stores could ordinarily remain warehoused was only one year, which could be extended by the collector by a period not ..... be a cause of action to justify the application for stay; and (ii) whether the tribunal could entertain such an application and grant the stay.the case having been referred to me by the president under section 129c(5), customs act, i have on the 4th and 5th july, 1983, heard representatives of both parties on the above questions. ..... board's unlimited power to extend the period, subject to the payment of interest as newly provided through, the finance act, 1983, remained unaffected. ..... on the point that the enforcement of the demand under section 72 was to be by the "proper officer", who was normally the assistant collector, shri gagrat pointed out that under section 5(2) of the customs act, the collector could exercise the powers of an officer .....
Tag this Judgment!