Court : Delhi
Decided on : Nov-30-1998
Reported in : 2000(115)ELT324(Del)
..... coercive recovery with penal consequences. hence this petition.16. the petitioners submit that the circular was manifestly incorrect and based on the misreading of the amendments of finance act of 1996 and 1997. prior to 1996 there was no dispute with the technical grade pesticides which are usually chemically defined compounds fall under heading 38 ..... reference to the nomenclature indicated by the h.s.n. explanatory notes unless there be a different intention indicated by the central excise tariff act. the expression used in the indian tariff act must be construed to have the same meaning which is expressly given to it in the h.s.n. when there is no ..... heading 38.08.36. it has also been brought to our notice by the learned senior counsel for the petitioner that the ministry of agriculture and the indian institute of chemical technology have also clarified that the technical grade pesticides and their formulations fall in the same category and should not be interpreted separately for .....
Tag this Judgment!Court : Delhi
Decided on : Nov-30-1998
Reported in : (1999)151CTR(Del)110
..... specifications of the apartment are all tentative. the same as well as the area were subject to alteration depending on certain circumstances. the price was also liable to be amended depending on certain factors. the apartment was likely to be completed and be deliverable to the allottee within four years from the date of the agreement. there were schemes ..... to examine the scheme of chapter xx-c and the relevant provisions thereof.10.1. chapter xx-c consisting of sections 269u to 269uo was inserted in the act by finance act, 1986, with effect from 1-10-1986.10.2. section 269u empowers the central government to notify the dates on which the provisions of this chapter shall ..... shall be far below the market value of the property on the date of purchase. the act does not make a provision for payment of solarium to the parties adversely affected. this is an aspect which has to be taken care of by suitable amendment in the legislation.28. to sum up, our findings are:(i) agreement for transfer as .....
Tag this Judgment!Court : Delhi
Decided on : Nov-24-1998
Reported in : 76(1998)DLT972
..... would show that the plaintiff based his suit on the alleged agreement dated 2.6.1987. counsel submitted that thus, the suit is clearly hit by section 69 of the indian partnership act and relied upon the ratio of the decision in lalit kumar & ors. vs . municipal corporation of delhi & anr.; reported in : 56(1994)dlt123 where the suit was ..... not, but, admit the aforesaid position in view of the existence of several other documents on record. i also find on record that subsequently the plaintiff also sought for amendment of the plaint on that count and the same was also granted. thus, it is to be seen and considered as to whether the present suit instituted by an unregistered ..... in the said decision the supreme court held that if a suit is hit by the provisions of section 69 of the partnership act on the date of filing of the suit would not be saved by subsequent amendment in the plaint.11. the plaintiff through an application got the name of defendant no.2 deleted from the array of parties on .....
Tag this Judgment!Court : Delhi
Decided on : Nov-24-1998
Reported in : 1998VIIAD(Delhi)409; 1(1999)CLT1; 1999(48)DRJ589; (1999)121PLR29; 1999RLR45
..... court has jurisdiction to regulate the right of the opposite party to amend his pleadings or file a new or additional pleading. the following principles and procedural steps deducible from english and indian practice should regulate the procedure:-(i) once a plaint has been amended consequent upon leave having been allowed by the court, the defendant ..... to amendment of pleadings withdrawing admissions and dealing with principles governing such prayers was dealt with by this court in at ..... alternative in an effort to protect his possession.11.2 in a very limited category of cases an amendment proposing to withdraw an admission and plead an inconsistent case may be allowed s.31 evidence act provides -admissions are not conclusive proof of the matters admitted but they operate as estoppels. law as .....
Tag this Judgment!Court : Delhi
Decided on : Nov-13-1998
Reported in : 1999(1)ARBLR298(Delhi); 77(1999)DLT155; 1998(47)DRJ726; (1999)121PLR49
..... clear and unequivocal denial of that right by the respondent. 7. my attention was also drawn to the notification dated 8.1.1997 notifying the indian contract (amendment) act, 1996 amending the provisions of section 28 of the contract act which provides thus:- 'every agreement: (a) by which any party thereto is restricted absolutely from enforcing his rights under or in respect of any contract ..... and arbitration clause is not invoked within 90 days of the date of payment of final bill, the said claim would not be entertained. 6. article 137 of the limitation act also lays down provisions fixing the time limit for raising the claims and invocation of the arbitration agreement. according to the said provisions, a claim is to be raised within .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-13-1998
Reported in : (1999)(63)ECC709
..... no. 55 of 1975 cannot be given to these products because these products are not animal feeds. they are merely animal feed supplements. this exemption notification has been amended by another notification no. 6 of 1984, dated 15th february 1984 as a result of which the item 'animal feed including compound livestock feed' is now substituted by ..... interpretation given in an exemption notification case cannot be directly applied to the case of classification. we note that notification no. 234/82 dated 1.11.1982 as amended by notification no. 6/84 dated 15.2.1984 exempted animal feed. therefore, the issue before the apex court was whether animal feed supplement were eligible for ..... different ingredients, a new product had resulted and the identity of the material mixed was lost and the provisions of section 19 of the customs act, 1962 or item 19 of the indian customs and central excise tariff would not be applicable.68. the id. counsel also referred to the judgment of the hon'ble madras high court .....
Tag this Judgment!Court : Delhi
Decided on : Nov-11-1998
Reported in : 1999(50)DRJ530
..... and cannot be re-opened as alleged in the written statement filed by defendant no.1? 13. relief.' 7. the plaintiff was permitted to amend the plaint, and thereafter the amended written statement was also filed by the defendants. following additional issues were framed on 17.10.1994:'14. whether the plaintiff company is doing business ..... tax paid under a mistake can be claimed back under the said provision.21. in shiba prasad singh vs srishchandra naudi resolved the conflict of opinion among the indian high courts on this question. in this judgment, it was observed by their lordships that unlike english, american and australian law, money paid under a mistake of ..... result of which was refund of almost one billion dollars collected under the said statute. in such a situation, it is pointed out, the congress passed an act which provided that no refunds shall be allowed unless the claimant establishes that he himself bore the burden of tax. similar provision was also made in another enactment, .....
Tag this Judgment!Court : Delhi
Decided on : Nov-05-1998
Reported in : 1998VIIAD(Delhi)425; 76(1998)DLT708; 1998(47)DRJ637; [2000]246ITR571(Delhi)
..... section 271 was preceded by the word 'deliberately' which has been omitted by the finance act, 1964 w.e.f. 1.4.1964. the explanationn-1 has been inserted by the finance act, 1964 but substituted in the present form by the taxation laws (amendment) act, 1975 w.e.f. 1.4.1976. a material part of clause b of ..... same, the presumption will become a finding and it would be open to the authority to levy the penalty. their lordships have further held :-even after the amendment of 1964, penalty proceedings continue to be penal proceedings, similarly, the question whether the assessed has concealed the particulars of his income continues to remain a question of ..... learned sr standing counsel for revenue submitted that the decisions relied on by the petitioner are referable to the period prior to substantial amendments effected in the text of section 271 of the income-tax act and have, thereforee, no applicability to the facts of the case at hand. he placed reliance on the recent supreme court judgment .....
Tag this Judgment!Court : Delhi
Decided on : Nov-05-1998
Reported in : 1999IAD(Delhi)277; 1999CriLJ1275; 78(1999)DLT619; 1999RLR117
..... . meena, inspector of police, raj kumar, inspector of police, anil soni and mrs. madhu soni were imp leaded as respondent 17 to 21 respectively.3. in the amended writ petition it is, inter alia, alleged that petitioner no. 2 purchased plot of land bearing no. e-224, measuring 500 sq-yards,in sainik farm in 1991 and thereafter ..... file for reconsideration in the light of the aforesaid observations as well as in accordance with law.'2. after remand on the application filed by the petitioners for impleadment and amendment of cause title the name of deceased n.k. jain, respondent no. 12, was deleted from the array of the parties and m.s. rathi, inspector of police, j.p ..... under sections 406/420/468/471/120-b ipc p.s. lajpat nagar, 77/93 under section 379 ipc and 39 electricity act p.s. ambedkar nagar, 324/93 under section 379 ipc and 39 electricity act p.s. ambedkar nagar, 109/94 under sections 341/324/34 ipc p.s. inder puri, 97/97 under sections 420 ipc p.s. c.r. park, 388/97 under .....
Tag this Judgment!Court : Delhi
Decided on : Nov-03-1998
Reported in : 1998VIIAD(Delhi)257; 1998(47)DRJ772
..... and unequivocal denial of that right by respondent. my attention was also drawn to the notification dated 8.1.1997 notifying the indian contract (amendment) act, 1996 amending the provisions of section 28 of the contract act which provides thus:-'every agreement: (a) by which any party thereto is restricted absolutely from enforcing his rights under or in ..... rs.29,500/- on account of prolonged establishment, holding that the petitioners are entitled to damages/compensation under section 53 read with section 73 of the indian contract act. the delay in completion of work was for 16 months. the arbitrator has taken note of the provisions of clauses 10 and 10cc of the agreement ..... the agreement. in this connection my attention was also drawn to the provisions of clause 42 of the agreement. the said clause 42 of the agreement came to be amended in respect of clauses (2) & (3) thereof. unamended clause 42(1) came to be considered in this court in the decision of salwan construction company vs .....
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