Court : Delhi
Reported in : [1985]151ITR751(Delhi)
..... the assessed discharged the onus that lay upon it, to prove the existence of creditors, their creditworthiness and the fact that they gave the money, and the department was, by virtue of the provisions of the finance (no. ..... 24 of the act by virtue of which the amount declared by the declarant was to be charged to income-tax, 'as if such amount were the total income of the declaring' was limited in its scope and it cannot be invoked in assessment proceedings relating to any person other than the person making the declaration under the act so as to rule out the applicability of s. ..... act, 1961 (hereinafter referred to as 'the act'), at the instance of the department raises the following question. ..... 68 of the act, in so far as the persons other than the declarants were concerned. 3. ..... 68 of the act. ..... 2) act of 1965, under which the voluntary disclosures were made, precluded from adding those very amounts as unexplained income of the assessed. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT477TriDel
..... removal from the factory were essential conditions, in the absence of which the cess would not be leviable, it was put to shri khaitan that rules 9 and 49 of the central excise rules, 1944, had subsequently been amended to make it clear that consumption within the factory would also to be deemed to be a removal ; and that these amendments had been made retrospictive through the finance act, 1982. ..... inci dence of the duty, in the case of both hessian and sacking would exceed 13 paise per cent of the value of the respective goods and would be in excess of the powers granted under section 9 of the industries (development and regulation) act.since shri khaitan did not raise or press any of the other points which had been mentioned in the appeals or agitated by the parties before the calcutta and patna high courts, it is not ..... as regards the first ground, namely that cess could not be levied on goods captively consumed, and on the appellants' reliance on the explanation to section 9 (1) of the industries (development and regulation) act, she pointed out that the explanation referred to the "wholesale cash price for which such goods of the like kind and quality are sold or are capable of being sold ...". ..... 3.75 per tonne.in the subsequent notifications dated 14-2-1977, 7-2-1978 and 26-2-1979, issued from time to time, the rates were revised or continued, but no material change was made so far as the question now before us is concerned.7. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT251TriDel
..... these proceedings, since transferred to the tribunal pursuant to the provisions of section 35p(2) of the central excises and salt act, 1944 (hereinafter referred to us the act), arose as a result of rejection of claims for refund of duty paid, that had been filed by m/s. ..... so as to make them disinfectant for surgical dressings; they possess other qualities which are utilised in the treatment of diseases inasmuch as they have to conform to certain prescribed standards and consequently the term 'drug' as understood by drugs act would be not only medicines used for treatment but other substances which were "aids for treatment".13. ..... 60, as simple adhesive tapes, carries force and which inference is fortified by the budget speech, made by the then finance minister, while introducing this item. ..... she pointed out that the finance minister's speech in this regard would not conclude the issue because in the very authority, on which the learned counsel placed reliance in this regard, it was clearly indicated that reference to the speech of the mover of ..... reference was also made to the budget speech of the then finance minister delivered at the time of introduction of t.i. ..... he further placed reliance on the budget speech of the then finance minister, while introducing t.i. ..... and that chimanlal sheth's ruling, relied upon by the learned counsel, also did not have any bearing on this question because that also had reference to the definition of drugs, as given under the drugs act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT193TriDel
..... the appellants had originally filed a single revision application to the central government which under section 131b of the customs act, 1962, stands transferred to this tribunal to be disposed of as if it was an ..... having regard to these reasons, and the clear wording of the explanation to item 22f(iv) as it stood before amendment, we do not think there can be any doubt that these goods were covered by the description of that item and were liable to countervailing duty with ..... note (not in the bill itself or the notes on clauses thereto) that the amendment was of a clarificatory nature, could not have the effect of making it retrospective. ..... it should, therefore, be considered that the condition as contained in the amended provision was effective even before the amendment ; (iii) if the condition that asbestos should predominate in weight was not read into the explanation, it could lead to absurd results, such as that an article containing even 1 % of asbestos fibre would have to be treated as a ..... in this case that intention could be gathered from the subsequent amendment made in 1980; and (v) in regard to other items in the central excise tariff schedule such as item 19 relating to cotton fabrics or item 21 relating to woollen fabrics, certain minimum percentages of the weight of cotton ..... the goods could not be considered as "asbestos manufactures" for the purpose of countervailing duty ; (ii) item 22f of the central excise tariff schedule was subsequently amended, by the finance (no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT259TriDel
..... said drill did not conform to the definition of drill as laid down by the textile commissioner and, accordingly, issued the impugned show cause notice for revising the boards' order-in-appeal under the then section 36(2) of the central excises and salt act, 1944. ..... note) dated 21-9-1978 to the ministry of finance, department of revenue to the effect that the definition of "drill" even in the first order was intended for price control and was thus the definition of "controlled drill" and not otherwise. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1984Delhi291; ILR1984Delhi289
..... (1863) 3 sw & tr 314 (6), the court refused to protect the wife from destruction of domestic comfort caused by drunkenness.in power v power (1865) 34 lj pm&t; 137 (7), husband's constant intoxication coupled with open profligacy, some slight acts of violence towards his wife, use of bad language and an attempt to cut her throat was held to constitute a case of cruelty, even though there was no permanent ill-will or no want of affection but there.was no hope ..... matrimonial proceedings (magistrates' courts) act, 1960, section 1(1)(t) and section 2(1)(a) empowered the magistrates in england to make an order of judicial separation on the ground that the husband is a ..... 5180 for divorce under section 13 of the hindu marriage act, 1955 (the act) on 10-1-1980 on the ground of treatment ..... but with effect from the commencement of the divorce reforms act, 1969, which was later on replaced by the matrimonial causes act, 1937, the ground for divorce is that the marriage has broken ..... made by the amendment act no. ..... according to section 27 of the act, the matrimonial court can make in the decree a just and proper provision with respect to any property only : (1) if it was presented at or about the time of marriage and, (2) if it belongs jointly to both the husband ..... in the amended act, the grounds of judicial separation and divorce ..... of 31-7-1978 and 9-8-1978 established that the visit of the wife to jaipur on 12-8-1978 was planned in advance in consultation with the husband and financed by him. .....
Tag this Judgment!Court : Delhi
Reported in : [1984]149ITR7(Delhi)
..... the goods covered by the delivery orders were not actually delivered to the buyers, the loss incurred in these transactions was speculative as contemplated by section 24(1) of the indian income-tax act, 1922, and could not be set off against the assessed's profits in its non-speculative business. ..... case dose not refer to the relevant and material facts which are already on the record, the high court may call for a supplementary statement under section 66(4), but the power of the high court can be exercised only in respect of material and evidence which has already been brought on the record. ..... executed a deed of declaration referring to the rectification and declaring that the trust deed dated march 7, 1949, as it stood amended after the order of the court, should be treated to be the original trust deed dated march 7, 1949. ..... the supreme court held as below (headnote) : 'the scheme of income-tax act indicates that evidence has to be led primarily before income-tax officer, though additional evidence may be led before the appellate assistant commissioner or even before the appellate tribunal, subject to the provisions of section 31(2) of the act and rule 29 of the appellate tribunal rules, respectively, and that means that when the tribunal has disposed of the matter and is ..... (iii) to open, found, establish, equip, finance, assist, maintain or contribute to religious, technical, industrial or commercial concerns, institutions, associations or bodies imparting any type of training .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT434TriDel
..... in this regard have been set at rest by the amendments to rules 9 and 49, to which retrospective effect has been given by section 51 of the finance act, 1982. ..... 15a(l)(ii) of the cet.the learned counsel for the appellants has referred to the budget, changes of 1977 and contended that they have not resulted in any difference to the pre-existing position, namely, that pvc compound did not fall within the scope of ..... nor does it appear that the ratio of the division bench of the bombay high court itself in 1977 elt 34 which was relied upon by the gujarat high court considered, distinguished or over ..... further contended that modified pvc resin does not attract further duty under item 15a(1)(ii) of the central excise tariff schedule (cet) even after the amendment in the wording of the item as a result of the 1977 budget changes. ..... (ii) of the central excise tariff from 18-6-1977 to 28-6-1977 when it was exempted from duty by notification ..... of sachharin did not amount to manufacture thereof since it was "sachharin before it was treated and sachharin after it was treated" ; and (iii) interestingly enough, a ruling of a division bench of the bombay high court in 1977 elt 34 (empire dyeing and manufacturing co. v. v.p ..... of the woven stuff or woven substance : there is no specific mention in the inclusive definition so far as processed cloth is concerned" in item 19 (para 17 of the judgment), following the ratio of a division bench of the bombay high court in 1977 elt 34 (empire dyeing & mfg. co .....
Tag this Judgment!Court : Delhi
Reported in : [1984]55CompCas492(Delhi); 1987(12)DRJ29; 1984RLR262
..... (5) it was averred that the guarantee commission paid to the directors who had stood surety for the company prior to the coming into force of the amending act xxxi of 1965 was outside the purview and ambit of section 309(l) or section. ..... section 309 was amended by act 31 of 1965 to plug these loop- ..... the board, however, by its letter dated 2/8/1968 took the stand that the provisions contained in section 309 were attracted to the payment of guarantee commission and advised the company to seek its approval ..... the amended section made the remuneration payable to a director inclusive of the remuneration payable to him for services rendered by him in any other ..... position was the same even prior to the amendment of section 309. ..... it was not covered by the term 'remuneration of any director' within the meaning of section 310 and, consequently, the company was entitled to .pay the guarantee commission to the guarantor-directors without the approval of the central government or the ..... guarantee commission paid or payable to the guarantor-directors was not remuneration payable to directors, for services rendered by them within the meaning of the amended section 309,. ..... under section 291 of the act, subject to the provisions of the act, the board of directors of 'a company shall be entitled to exercise all such powers and to do all such acts and things as the company is authorised to do ..... a company is in great need of finances to meet its immediate obligations. ..... the company is in need of the finances. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1984Delhi66; ILR1984Delhi546; 1984RLR187
..... by the amending act 44 of 1964 'either party to a marriage' is allowed to present a petition on the ground given in section 13(1-a ) .even the party found guilty in restitution proceedings is entitled to petition for divorce under section 13(1-a)(ii). ..... indian legislature introduced this theory, although in part only, as early as 1964 when it inserted sub-section (1-a) by the amending act 44 of 1964 in the parent act. ..... this movement drew its inspiration from the matrimonial proceedings and property act 1970 which by section 20 abolished 'the right to claim restitution of conjugal rights in ..... (61) the amendment of section 13(1-a) in 1964 is a legislative recognition of the principle that in the interest of society if there has been a breakdown of the marriage there is no purpose in keeping the parties tied down to each ..... they, are a dangerous and fallacious line of arguments, i cannot agree that section 9 is unconstitutional however the remedy may be outmoded or out of tune with the ..... the remedy of restitution of conjugal rights provided by section 9 of the act is based on the assumption that the spouses have a reciprocal right to the society, company or companionship of each ..... (91) after november 1977 when the wife conceived there arc only three surviving ..... in september 1977 she says the husband purchased a car and took her in car to her ..... is bleeding on the occasion of december 1977. ..... the third occasion of bleeding was in december, 1977. ..... second occasion when she bled was in march 1977. .....
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