Court : Delhi
Reported in : 1997IAD(Delhi)329; 65(1997)DLT351; 1997(40)DRJ349
..... it was a case in which the terms and conditions of the lease of fishing rights in inland waters were traceable to indian fisheries act,1897. ..... the learned counsel in order to buttress his argument has led me through section 105 of the transfer of property act which envisages ' a lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised, or of money, a share of crops, service or any other thing of value, to be rendered ..... ' but all questions of law, one of which may be interpretation of the agreement, need not necessarily be withdrawn from the domestic forum because the court has discretion under section 34 of the arbitration act or under article 226 of the constitution and that the court is better posted to decide such questions. ..... respondents were wrong in the above contention, the petitioners were not entitled to invoke the writ jurisdiction of the high court under article 226 of the constitution inasmuch as the action complained of was not a statutory act but was merely the exercise of the powers conferred on a lesser under the terms of a lease deed. ..... only those provisions of the transfer of property act which come in conflict with the terms and conditions of the leases which are executed under the government grants act would be inapplicable to the said leases. .....
Tag this Judgment!Court : Delhi
Reported in : [1990]68CompCas380(Delhi)
..... of lease or license under the indian fisheries act, 1897, and the rules framed there under ..... proper maintenance of various books and records of the multi-state co-operative society and for the correct preparation, timely submission of periodical statements and returns in accordance with the provisions of this act, the rules and the bye-laws; (e) convening meeting of the general body of the multi-state co-operative society, the board and the executive committee and other committee or sub- ..... - (1) if in the opinion of the central registrar the board of any multi-state co-operative society is persistently making default or is negligent in the performance of the duties imposed on it by this act or the rules or the bye-laws or has committed any act which is prejudicial to the interests of the society or its members, or has omitted or failed to comply with any directors given to it under section 47 or there is a statement in the constitution or function of the ..... to cancel the lease or license vested in the collector, it was only the collector who could take an independent decision and could not act upon the directions of the government (at page 83) : 'we then pass on to a consideration of the impugned orders of the collector. ..... below as may be necessary or expedient for the purposes of carrying out its functions under the act and the rules made the there under :(i) placing before the general body the annual report and the audit report;(ii) recommending the distribution of profits to the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)73ITD109(Delhi)
..... section 3(26) of general clauses act, 1897, lays down that "immovable property" shall include land, benefits to and arising out of land and things attached to earth or permanently fastened to anything attached to the earth and section 3(36) of said act defines "movable property" ..... in section 2(6) of the registration act, 1908, "immovable property" has been defined as including land, building, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit to arise out of land, and things attached to the earth, or permanently fastened to anything which is attached to earth, but not standing timber, growing crops ..... business carried on by him such conversion or treatment; or (v) any transaction involving the allowing of the possession of any immovable property to be taken or retained impart performance, of a contract of the nature referred to in section 53a of the transfer of property act, 1882 (4 of 1882); or (vi) any transaction (whether by way of becoming a member of, or acquiring shares in, a co-operative society, company or other association of persons or by way of any agreement or arrangement or in any other manner whatsoever) which has ..... therefore, in this case allotment of plot of land by gidc falls within the expression "property of any kind" used in section 2(14) of the act and is a capital asset and the payment of earnest money/security amount in order to obtain such a right constitutes cost of acquisition and since this allotment was given up by the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1977Delhi303; [1977]39STC308(Delhi)
..... a reasonable opportunity of being heard, direct that the dealer shall, in addition to the tax payable by him under this act, pay, by way of penalty, a sum not exceeding one and a half times the amount of tax which would have been avoided if the figures returned by the dealer were accepted as correct. ..... (1) if the commissioner or any person appointed under sub-section (1) of section 3 to assist him, in the course of any proceedings under the act is satisfied that a dealer has concealed the particulars of his sales or has furnished inaccurate particulars of his sales and has thereby returned figures below the real amount, he may, after giving the dealer ..... of the bengal finance (sales tax) act 1941 (the act) as extended to the union territory of ..... satisfaction before completion of the proceedings under the act is a condition precedent for the exercise of jurisdiction. ..... 28 of the income-tax act 1922 the supreme court had had occasion to deal with penalty provisions which in income-tax law are very much similar ..... the income tax act 1961 and s. ..... 22a of the act in so far as it is material reads ..... sales tax act 1975). ..... (10) the act uses the expression ..... 11(1) of the act and raised additional demands against the petitioner for each of the ..... [1962]44itr739(sc) the supreme court laid down that the power to impose penalty depends upon the satisfaction of the income tax officer in the course of the proceedings under the act. .....
Tag this Judgment!Court : Delhi
Reported in : 46(1992)DLT234; [1992]84STC271(Delhi)
..... reasonable opportunity of being heard, direct that the dealer shall, in addition to the tax payable by him under this act, pay, by way of penalty, a sum not exceeding one and a half times the amount of tax which would have been avoided if the figures returned by the dealer were accepted as correct. ..... - (1) if the commissioner or any person appointed under sub-section (1) of section 3 to assist him, in the course of any proceedings under this act is satisfied that a dealer has concealed the particulars of his sales or has furnished inaccurate particulars of his sales and has thereby returned figures below the real amount, he may, after giving the dealer a ..... (1) of section 22, the authority which granted to him or as the case may be, is competent to grant to him a certificate of registration under this act may, after giving him a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty a sum not exceeding one and a half times the tax which would have been levied under this act in respect of the sale to him of the goods, if the offence had not been committed.' 10. ..... show cause notice was issued as to why penalty should not be levied under section 22a(1) of the act for filing inaccurate particulars of the sale. ..... , the dealer filed a revised return under section 10(4) of the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi. .....
Tag this Judgment!Court : Delhi
Reported in : 2004IAD(Delhi)507; AIR2004Delhi191; 108(2003)DLT217
..... respondent contended that here there were reliable data in that the balance sheet of the company showing the value of these properties for the purpose of the companies act and there was no reason why the same figures should not be adopted as the capital value of the lands and buildings within the jurisdiction of godhra municipality ..... bye-law 2(1)(e) states that the premises shall have the same meaning as defined in sub-section (38) of section 2 of the act and the said sub-section is as under: '2(38) 'premises' means any land or building or part of a building and includes-- (a) the garden, ground and out-house, if any, appertaining to a building or part of a building; and ..... orders are set aside and remitted to the assessing authority under the dmc act for passing orders afresh in accordance with law and the observations made in ..... in godhara municipality case (supra), it was held that the balance sheet of the company showing the value of the properties for the companies act has no relevance in determining the capital value of property for the assessment of rateable value. ..... held that until and unless a notification is issued in terms of section 116(3) of the act, the plant and machinery could not be included for purposes of determination of ratable value. 5 ..... for the petitioner that the same cannot form the basis of the true value of cost of construction for determination of the rateable value under the said act since the balance sheet figures would include the cost of plant etc. .....
Tag this Judgment!Court : Delhi
Reported in : 139(2007)DLT578
..... towers and such other as may be specified in this behalf by the appropriate government, by notification but does not include any building or other construction work to which the provisions of the factories act, 1948 (63 of 1948) or the mines act, 1952, (35 of 1952) apply;(e) 'building worker' means a person who is employed to do any skilled, semi-skilled or unskilled, manual, supervisory, technical or clerical work for hire or ..... in connection with the building or other construction work but shall not include- cost of land;any compensation paid or payable to a worker or his kin under the workmen's compensation act, 1923.6.6 rule 4 of the cess rules makes it mandatory for deduction of cess payable at the notified rates from the bill paid for the 'building and other construction work of a government ..... collection of cess: (1) there shall be levied and collected a cess for the purpose of the building and other construction workers (regulation of employment and conditions of service) act, 1996, at such rate not exceeding two per cent, but not less than one per cent of the cost of construction incurred by an employer, as the central government ..... means the building and other construction workers' welfare fund of a board constituted under sub-section (1) of section 24.5.4 the scheme of the bocw act is that it empowers the central government and the state government respectively to constitute the building and other construction workers' advisory committees at the central and state level. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT437TriDel
..... it is not material that it is a notification rather than an act of parliament, since a notification is delegated legislation, and in this particular case it is an expression of a measure included in the budget proposals ..... not be prejudiced by such a course, which would, if at all, act in their favour. ..... the context otherwise requires, "value" means the value as determined under section 4 of the central excises and salt act, 1944 (1 of 1944) or, as the case may be, according to the tariff values fixed or altered under section 3 of the said act. ..... case it could happen that the relevant records are not available due to natural reasons or an act of god. ..... for the purpose of applying that clause, it is necessary to have figures of "clearances" on the basis of the central excise accounts, with the values being in terms of section 4 of the central excises and salt act. ..... accounts for the 11 months april 73 to february 74, nor would the goods produced and removed by the appellants during that period have been valued in terms of section 4 of the central excises and salt act. ..... that a taxing statute should be strictly construed, but no rule or principle of interpretation requires that close reasoning should not be employed to arrive at the true meaning of a badly drafted entry in an excise act. ..... to excise duty nor subject to excise control, there would be no question of maintaining accounts under the central excise rules or of determining the value under section 4 of the central excises and salt act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(59)ELT597TriDel
..... (1 of 1944)(hereinafter referred to as the said goods) from so much of the duty of excise leviable thereon under section 3 of the said act, as is in excess of the amount calculated at the rate of eight per cent of the rate of duty leviable on the said goods under the said first schedule" shall be substituted; (ii) in the first proviso, in clause (ii), for the figures, ..... 17 of the first schedule to the central excises and salt act, 1944 (1 of 1944) (hereinafter referred to as the said goods) from so much of the duty of excise leviable thereon as is in excess of the duty calculated at the rate of fifty per cent of the rates of duty leviable on the said goods", ..... 17 of the first schedule to the central excises and salt act, 1944 (1 of 1944) (hereinafter referred to as the said goods) from so much of the duty of excise leviable thereon as is in excess of the duty calculated at the rate of fifty per cent of the rate of duty leviable on the said goods ..... - the expression "assessable value" in explanation i means the value as determined in accordance with the provisions of section 4 of the central excises and salt act, 1944 (1 of 1944). 2. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi226; [1972]86ITR452(Delhi)
..... appellate assistant commissioner was of the opinion that extra penal interest was livable as the assessed income increased after rectification order under section 154 of the new act was passed but the levy of extra penal interest under section 154/155 was illegal because the assessed was not given any specific notice on this point ..... was also evidence to show that throughout in the past, the assessed was allowed earned income relief under section 2(6aa) read with section 15 of the old act in respect of his share income from the out-station firms which clearly indicated a finding by the income-tax officer that the assessed was actually engaged in the ..... it was further pointed out that throughout in the past the assessed was allowed earned income relief under section 2(6aa) of the old act read with section 15a of the old act in respect of his share income from out-station firms which clearly indicated a finding by the incom-tax officer that the assessed was actively engaged in ..... -tax officer overruled the objection of the assessed and passed an order under section 154/155 of the new act not only enhancing the share income but also levying special surcharge in respect of the assessed's share from all ..... circumstances of the case, the tribunal was right in holding that the income- tax officer's order of rectification under section 154/155 of the income-tax act, 1961 in so far as it imposed the special surcharge on the asessee's income from share in the income of his various firms was illegal. .....
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