Court : Delhi
Reported in : [1980]50CompCas456(Delhi); ILR1981Delhi249
..... in practical effect be an impossibility with the result that the very vital product vitamin c which is separtely identifiable and used for separate purpose, the manufacturer of 'it could not be proceeded under the act on the specious plea that it was not monopolistic in the production of all the vitamins- this would show how unnatural, against the economy and practical reality it is to urge that the classification rules ..... reid's observation in wiseman case ('supra) if the order could be characterised as of prima facie character as is clear when it observed that the 'indian parallel would be an argument for notice and hearing from a police officer when he investigated and proceeded to lay a charge sheet because he thought that a case to be tried by the court had been made out. ..... central government under a legal obligation to give a hearing to the undertaking before making a reference under sub-section (1) of section 31 of the monopolies and restrictive trade practices act (to be called the act) to the monopolies and restrictive trade practices commission (to be called the commission) for an enquiry and report is one of the main questions that calls for decision in these ..... on the person concerned was immediate and the exercise of his right to go abroad was impaired and put in suspense, and yet prior hearing was not implied, and post decisional hearing considered sufficient safeguard, in the present case no final order is passed till after the report is received from the commission. .....
Tag this Judgment!Court : Delhi
Reported in : 1985(5)ECC82
..... and foreign exchange with such knowledge and intention as spoken in section 167(81), considerations which have bearing are: is the involvement a solitary act or a chain of acts or transactions how and in what circumstances and at whose instance or with whose connivance the act or transaction was initiated who provided the consideration what was the nature and extent of the participation of the person proceeded against bearing all ..... order of acquittal is passed in any case in which the offence has been investigated by the delhi special police establishment constituted under the delhi special police establishment act, 1946 or by any other agency empowered to make investigation into an offence under any central act other than this code, the central government may also direct the public prosecutor to present an appeal, subject to the provisions of sub-section (3), to ..... thereon and to evade the prohibition and restrictions for the time being in force issued under section 8(1) of the foreign exchange regulation act, 1947 and deemed to have been issued under section 19 of the act by virtue of section 23a of the foreign exchange regulation act, 1947 in relation to gold and that the accused persons acquired possession of the said gold and were concerned in concealing, carrying, ..... court, observed: section 25 of the indian evidence act, 1872, enacts that 'no confession made to a police officer shall be proved as against a person accused ..... under section 512 of the criminal procedure code, 1898. .....
Tag this Judgment!Court : Delhi
Reported in : 1980CriLJ618
..... intent to defraud general such person the government of any duty payable thereon, or to shall on convio- evade any prohibition or restriction for the time be- corporation before a ing in force under or by virtue of this act with magistrate be lia- respect thereto acquires possession of or is in any way ble to imprison- concerned in carrying, removing, depositing, harbouring, ment for any term keeping or concealing or in any manner dealing not exceeding ..... who spoke for the court observed in a case arising under the customs act, 1962:even though under the new customs act of 1962 a customs officer has been invested with many powers which were not to be found in the provisions of the old sea customs act of 1878, he cannot be regarded, as a 'police officer' within the meaning of section 25 of the evidence act and the statements made before him by a person who is arrested or against ..... order of acquittal is passed in any case in which the offence has been investigated by the delhi special police establishment constituted under the delhi special police establishment act, 1946 or by any other agency empowered to make investigation into an offence under any central act other than this code, the central government may also direct the public prosecutor to present an appeal, subject to the provisions of sub-section (3), to the ..... for the court, observed:section 25 of the indian evidence act, 1872, enacts that 'no confession made to a police officer shall be proved as against a person accused ..... 1898 .....
Tag this Judgment!Court : Delhi
Reported in : [1983]141ITR836(Delhi)
..... we feel that it is unnecessary to decide the issue of jurisdiction, because, in our view, the finding of the learned judge that the appellant, s case was governed by the old act of 1922, cannot be sustained and the suit will in any case have to be dismissed even on merits. ..... the supreme court having clearly decided that in a case like the present the act of 1961 applies, we cannot be asked not to follow that decision on the plea that this particular argument which is now being raised by the counsel for the appellant does not appear to have been raised before ..... we have, thereforee, to hold that the case of the appellant's is governed by the 1961 act and they are not, thereforee, entitled to payment of any interest on the amount of refund paid to them. 7. ..... it is common case that if it is held that the appellant's case is governed by the 1961 act, then he has no claim for the interest for the payment of amount of the refund, because, the same was paid to him within the period prescribed in s. ..... cit : [1967]66itr680(sc) , where the supreme court has expressed the view that the 'proceedings for the assessment of person in clause (a) of section 297(2) of the 1961 income-tax act has a very comprehensive meaning' and covers proceeding under s. ..... 66(7) of the indian i.t. ..... 4 and 6, were canvassed before the learned judge, namely, whether the case of the appellant was governed by the indian i.t. ..... 66(7) of the indian i.t. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1980Delhi184
..... (27) in two letters dated june 10, 1977 and october 12, 1977 written by the chief passport officer in the ministry of external affairs the petitioner was informed that criminal proceedings in respect, of two cases of 1958 and 1965 'filed against you are pending in the court of the ..... (24) the principle of specialty which is a doctrine of international law forbids the indian government to try the petitioner for any offence other than the offence for which he was surrendered to this country if he cannot return to france because of the expulsion order it does not mean that ..... on the mandate in article one of the decree and section 21 of the indian extradition act 1962 (the act). ..... delhi; (iii)the fraudulent obtaining from the regional passport office in new delhi of a passport delivered on 3rd may ..... in the letter of october 12, 1977, the chief passport officer wrote to him 'since two criminal cases are still pending against you in the court of the metropolitan magistrate delhi it is not possible to issue a police clearance ..... petitioner's counsel argued that it is the obligation of the indian government to negotiate with france on the political level and see to it that the order ..... (4)you should surrender your passport to this office in new delhi within three days of the ..... ' thereforee section 21 confers no jurisdiction on the indian courts to try the petitioner for the offences of 1958 and 1965 until the government satisfies the court that the petitioner has had an opportunity ..... 64 (1898) (6) .....
Tag this Judgment!Court : Delhi
Reported in : AIR1980Delhi157; 17(1980)DLT358; 1980RLR271
..... eveiy person who wants to use his property in such a way that it may damage or interfere with existing telegraph line or post to give not less than one month's notice in writing of his intention to exercise his property rights to the appropriate telegraph ..... april, 1973 the telegraph authority under the indian telegraph act, 1885 (hereinafter called the act) placed telegraph lines and poles in and over ..... the appellant's contention that once the notice dated april 13, 1978 had been given under section 17 and 19a of the act by the appellants the only course open to the telegraph authority was to approach the district magistrate under section 16. ..... power it is but requisite that authority should be given to enter the property where the lines or posts are situate to ensure that the power coupled with the obligation postulated by section 10 is not made ..... as far as private property is concerned, as opposed to property vested in or under the management of the local authority, it it provided by section 16(1) of the act that if the exercise of the powers mentioned in section 10 in respect of property referred to in clause (d) of that section is resisted or obstructed, the district magistrate may, in his discretion, order that the telegraph authority shall ..... by the appellants,it was contended, was justified in view of the provisions of sections 17 and 19a of the act in conuence, it has been submitted that the direction issued by the learned single judge should be recalled and the ..... shifted offices .....
Tag this Judgment!Court : Delhi
Reported in : 18(1980)DLT8
..... bench of this court held that as the power to make the appointment had not been conferred on the corporation by the act, the appointment could not have been made by the corporation, despite the fact that the corporation factually purported to make the ..... (1) the petitioner, by way of a petition under articles 226 and 227 of the constitution of india is challenging, inter alia, the office order dated 28th december, 1971 served on 29th december, 1971, informing him that he has been dismissed from service with immediate effect, by the order of the deputy commissioner (slums), municipal ..... and 7 and the schedule of the delhi municipal ]service (control and appeal) regulations, 1959 (to be referred to in brief as 'appeal regulations') framed by the government of india under the' provisions of the delhi municipal corporation act, 1957 (to be referred to in brief as 'the act'), it is apparent that the petitioner has a right of appeal to the commissioner from the order of the deputy commissioner. ..... petitioner filed a representation before the mayor, municipal corporation of delhi, complaining of the non-receipt of the enquiry report, the orders of the deputy commissioner (slums) as also the findings of the enquiry officer and requested that the show-cause notice dated 5th august, 1970 be withdrawn. ..... made a representation for payment of his back wages as also promotion to the post of selection grade of section officer. ..... 1368 under section 380, indian penal code, was registered by the kotwali .....
Tag this Judgment!Court : Delhi
Reported in : ILR1980Delhi1010
..... line of decisions it was held by a division bench of this court (of which one of us was a member) : air1978delhi262 that the delhi state industrial development corporation, which was a company incorporated under the companies act, was not amenable to writ jurisdiction under article 226 of the constitution although it was alleged to be a government organisation whose shares were held in the name of the president of india. ..... this principle it is necessary to bear in mind that the government which represents the executive authority of the state might act through the instrumentality or agency of natural persons or it might employ the instrumentality or agency of juridical persons to carry out ..... the first question was concerned, after referring to the fact that the icar had been registered under the societies' registration ^ act, the court contrasted the position of a society and a company with a statutory body which is created by passing a ..... up for consideration before a envision bench of this court in the petitioner was the manager of the indian languages unit in the council of scientific and industrial research. ..... if government, acting through its officers, was subject to certain constitutional and public law limitations, then, the court observed, it must follow a fortiori that government acting through the instrumentality or agency of corporations should equally be subject ..... absorbed in the sail with retrospective effect from 1-6-1973 and he resigned his substantive post in the csir. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1980Delhi991; [1980]125ITR756(Delhi)
..... but by necessary implications, the statute has alsoprovided that the action for imposition of penalty must be initiated inthe course of (as far as we are concerned) the assessment proceedings.it is thus not enough that the income tax officer is satisfied in thecourse of the assessment proceedings that a case for penalty exists,it is further necessary that he should have initiated some action forimposition of penalty in the course of such proceedings'. ..... the above condition can also be said to besatisfied where, though a penalty notice has not been issued before thatdate, it is seen that the officer had given a direction to his officebefore completing the assessment that such a notice should be issued.similarly, in cases governed by section 274(2) (which has been deleted w.e.f. ..... in other words theact only required that before the assessment was completed the income tax officer should have arrived at a prima facie conclusion thatdefaults of the above nature or any of them had been committed bythe assessed. ..... forthe assessment year 1959-60 the assessed should have filed an estimate under section 18a of the indian income-tax act, 1922 andpaid advance tax but failed to do so. ..... the tribunal pointed out that in the instant case, theincome tax officer, in the assessment order, did not direct the officeto issue any notice for penalty. .....
Tag this Judgment!Court : Delhi
Reported in : [1982]135ITR530(Delhi)
..... board in consequence of information in his possession, has reason to believe that - (a) any person to whom a summons under sub-section (1) of section 37 of the indian income-tax act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922 or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such ..... has been or might be issued will not, or would not, produce or cause to be produced any books of account or other documents which will be useful for, or relevant to, any proceeding under the india income-tax act, 1922 (11 of 1922) or under this act, or (c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property which ..... have examined the said file, particularly as in this case due to the passage of time the commissioner who had authorised the searches and seizures is no longer holding the said office and we have not had the advantage of examining his affidavit. ..... to the petition as originally filed, two warrants of authorisation were issued by the commissioner of income-tax/director of inspection to carry out simultaneous searches at the office and residential premises of the petitioners. .....
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