Court : Delhi
Reported in : [1971]80ITR101(Delhi)
..... following table gives the assessment history of the assessed during the relevant years.assessment yeartotal income returnedtotal income after set off brought forward lossexemption claimed by the company under section 15c1953-54loss rs 1,14,481rs 8,87,477rs 6,36,2641954-55loss rs 2,99,142 (subject to adjustment brought forward lossrs 27,14,653rs 7,70,0931955-56rs 29,76,561(subject as above)rs 8,66,921rs 11,44,427 ..... section 31 of the indian income-tax (amendment) act, 1953 (25 of 1955), which provided for validating certain notices and assessments under section 34 of the income-tax act, 1922, with respect to an earlier period or clause (iii) of section 2(m) defining the expression 'net wealth' in the wealth-tax act ..... 1953-54 : (1) whether the unutilised portion of the tax exemption computed under section 15c of the indian income-tax act, 1922, could be carried forward to be set of against the future profits assessment year 1955-56: (2) whether the unutilised portion of the exemption granted under section 15c of the indian income-tax act, 1922, could be carried forward to be set off against the future profits ..... already seen that it was in the assessment year 1955-56 only that the assessed made profits and thereforee the question of granting exemption under section 15c was raised by the assessed before the income-tax officer and it was contended that on the basis of the average capital employed in ..... section had been inserted in place of original section 84 which was deleted by the finance .....
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 holy orders, to issue a commission to the said clerk for the purpose of making inquiry ..... in this connection we find that the supreme court during the hearing of jaisinghani's case ordered the secretary of the finance ministry to furnish the number of vacancies which had arisen from year to year from 1945 onwards, the nature of vacancies and the chain of vacancies and other details ..... as regards the manner in which the quota rule had been implemented, the court directed the ministry of finance to furnish the number of vacancies which had arisen from year to year from 1945 onwards, the nature of the vacancies and other details relevant to the ..... (2) the first six respondents are (1) the union of india, (2)the ministry of finance (department of revenue), (3)the centra] board of direct taxes, (4) the ministry of home affairs, (5) the ministry of law and (6) the union public service commission, om parkash and others, respondents 7 to 141, who belong to income-tax ..... , under secretary to the government of india, ministry of finance, has been filed in opposition to the petition. ..... dated september 29, 1944 was addressed in that connection by the finance department to the commissioners of income-tax. .....
Tag this Judgment!Court : Delhi
Reported in : 8(1972)DLT264
..... august 14, 1967 of the district judge, mandi, unholding the orders dated november 9, 1966 or the compensation officer who refused to give to the appellants the benefit of sub-section (2) of section 11 of the himachal pradesh abolition of big landed estates and land reforms act (hereinafter referred to as 'the act) and allowed the application of the respondents-tenants for the grant of proprietary rights in the land held by them as tenants under the said land-owners. ..... 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. ..... 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. ..... sub-section (1) of ssction 11 of the act provides that a tenant after the commencement of the act is entitled on application to acquire on payment of compensation the right, title and interest of the land-owner in the land of the tenancy held by him under the land-owner sub-section (2) of the said section reads as ..... circumstances that the learned district judge held that the tenants are entitled to the grant of the proprietary rights in the land under the act and that the minor-appellants are not entitled to the benefit of sub-section (2) of section ii of the said act. (5) mr. k. c. ..... also own a truck said to have been financed partly by a finance company. .....
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. ..... 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. ..... it not the respondents case that the firm 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. ..... as already observed by me earlier, the act and the rules constitute a fiscal statute and it is not for the courts to supply the dificiencies in the statute. ..... (6) the act is a fiscal enactment and must be strictly construed. ..... statute or the rules cannot be strained to hold that unless the competent authority is satisfied about the dissolution the former partners of the dissolved frm will continue to be liable for payment of sales- tax, under the act. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi809
..... in the general conditions attached to the letter of acceptance in rallia ram'scase to give the definition of the word 'government'byequating it with the governor-general-in-council.while we are, thereforee, of the opinion that section 175(3) did not necessarily require execution of any formaldocument and that the iron & steel controller whohad obtained the special sanction of the governmentof india to appoint the appellant as a controlled stockholder on the terms and ..... the state of mysoredecided on 3/05/1968 where it was held that although the contract of agency might be created by expressor implied agreement of principal and agent, in thecase of government of a province, section 175(3) of the government of india act, 1935 had to be complied with and since it had been noticed by the courtsbelow that there was no document or.letter appointingthe plaintiff as an agent of government there was noenforceable contract, the breach of which could giverise to ..... be virtually driven out of business.the second alternative to which the government hadagreed, was 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. ..... the plaintiff contendedthat it would not have financed the purchases if thegovernment had not taken upon itself the responsibility of protecting and .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi438
..... and provides that the court may, from time to time, make new or additional statutes or may amend or repeal the existing statutes in the manner provided in the ..... according to section 7a, as introduced by the amending act, the president of india shall be the visitor of the university ..... 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 election and continuance in office of the members of the said bodies, including the continuance in office of the first members, ..... and the filling of vacancies of members, and all other matters relative to those bodies for which it may be necessary or desirable to provide:'section 29 gives the procedure of making the statutes .....
Tag this Judgment!Court : Delhi
Reported in : 7(1971)DLT172
..... 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. ..... 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. ..... (4) before discussing this legal position it is necessary to notice the relevant provisions of the punjab excise act, 1914 and the punjab liquor license rules, 1^56 which alone are applicable to the present case under section 9 of the punjab excise act, which will hereafter be called 'the act', the state government may by notification appoint an excise commissioner and, subject to such conditions and restrictions as it may deem fit, may invest him with all or any of the powers ..... there is no dispute in this case that the excise and taxation commissioner was so empowered under section 59 of the act, the financial commissioner may by notification make rules in respect of various matters, of which we are concerned with clause (d) alone. .....
Tag this Judgment!Court : Delhi
Reported in : 7(1971)DLT138
..... (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 rigorous imprisonment for 3 months. b.r. ..... 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, vol. ..... (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 wholly or in part of any filthy, putrid, disgusthing, rotten, decomposed or diseased animal or vegetable substance or is insect-infested or is otherwise unfit .....
Tag this Judgment!Court : Delhi
Reported in : 8(1972)DLT24
..... 'the argument for the landlord that the judges of the high court exceeded their jurisdiction under section 39(2) of the delhi rent control act, when they reversed the finding of bona fide requirement of the appellant, has no substance. ..... (1) this is landlord's second appeal under section 39 of the delhi rent control act against the order of rent control tribunal up-holding the order of the addition rent controller dismissing the appellants petition for eviction. ..... whether on the facts proved the requirement of the landlord is bonafide, within the meaning of section 14(1)(e) is a finding on a mixed question of law and fact. ..... rup lal mehra, while discussing about the jurisdiction of the high court under section 89(2) of the act, held. ..... with the contention of the learned counsel for the respondents 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. ..... (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. ..... 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. .....
Tag this Judgment!Court : Delhi
Reported in : 7(1971)DLT366
..... incumbent on the additional controller to give to 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 to comply with the order of discovery of certain ..... (8) the appeal from the order of the controller to the rent control tribunal pan be preferred under sub-section(2) of section 38 of the act, within thirty days 'from the date of the order' made by the controller, under section 37 of the act no order, which prejudicially affects any person can be made by the controller under the act without giving him a reasonable opportunity of showing cause against the order proposed to be made until his objections, if any, ..... for the respondent contended at the outset that the order dated june 4, 1905 striking out the respondent's defense was not an order under section 15 or any other provision of the act, but was an order in consequence of an application said to be for discovery of documents, which infact was not even for that purpose ..... , an appeal lies to the rent control tribunal from every order passed by by the controller under the act even an interlocutory order passed under section 37(2) is an order passed under the act and is subject to appeal under section 38(1) provided it affects some right or liability of any party. .....
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