Court : Delhi
Reported in : 5(1969)DLT61
..... (1) the petitioner in this case onder section 21 (2) (b) of the bengal finance (sales tax) act, 19.41 as extended to delhi, is a branch office in the state of delhi of a joint stock company roistered onder the indian companies act 1913 which has head office at bombay, the company h engaged inter alia, in the business of printing and pablishing newspapers and periodicals and making of blocks etc. ..... review dated 13th july 1960 is legal aid nto barred by the period of limitation (iv) whether in view of the provisions contained in section ii and rules 66, 71 and 72 of the act the order made in this case was barred by time (v) whether the sales made in bombay by the head office at bombay directly to the customers residing in delhi are liable to be assessed to sales tax in delhi (vi) whether the tax can be imposed on delhi branch who is registered dealer ob the ..... (as he then was in director of suplies and disposals.calcutta v member board of revenue, government of west bengal, where it was held :- 'section 12(2) of the indian limitatiol) act, 1908, is attracted to a proceeding under the bengal finance (sales tax) act, 1941 but the operation of section 12(2) is limited to an appeal, an application for leave to appeal and an application for a review of judgment. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1969Delhi45; 1969CriLJ186
..... was that under latter part of section 3 (1) (b) a person could be detained 'for making arrangements for his expulsion from india; and such detention could nto in the very nature of things be for preventing him from acting in any prejudicial manner as envisaged by clause (a) section 3 (1).when driven to that position the learned counsel for the petitioner suggested that the power to detain a person with a view to regulating his presence in india must in ..... it may be said that if a person is confined in jail for an indeterminate period there can equally be no occasion for regulating his continued presence in india as there could be no occasion for preventing him from acting in any prejudicial manner particularly where detention is, as in this case, on the ground that if the detenu is at large he will be a danger to the economy of india, yet the fact remains that in case of foreigners the aforementioned factors ..... according to the petitioner it is not, inasmuch as he was arrested by the customs authorities before the presentation of the challan under section 104/135, customs act, and a fresh bail was required after the challan had been presented and, in any case, the challan against the petitioner was nto only under section 135 but also under section 23(1)(a) of the foreign exchange regulation act and section 120b, indian penal code. ..... 23(1)(a) of the foreign exchange regulation act and section 120b, indian penal code, which is pending and in which there are in all 43 persons accused .....
Tag this Judgment!Court : Delhi
Reported in : 5(1969)DLT1
..... regular forces, subject to such adaptations and modifications as may be made in the application of this act to such persons under sub-section (1) of section 9 of the territorial army act, 1948; (f) persons holding commissions in the army in india reserve of officers, when ordered on any duty or service for which they are liable as members of such reserve forces ; (g) officers appointed to the indian regular reserve of officers, when ordered on any duty or service for which they are liable as members of such ..... .' and till the expiry of seven days, 'he shall nto (a) convict or acquit the accused under sections 243, 245, 247 or 248 of the code of criminal procedure, 1898 (act 5 of 1898), or hear him in his defense under section 244 of the said code; or (b) frame in writing a charge against the accused under section 254 of the said code, or(c).make an order committing the accused for trial by ..... reserve forces : (i) persons nto toherwise subject to military law who, on active service, in camp, on the march or at any frontier post specified by the central ..... ,245,247 or 248 of the code of criminal procedure 1898 (act 5 of 1898), or hear. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1968Delhi470; [1970]77ITR802(Delhi)
..... disclosure of these incomings into the books of the petitioners but the contention raised was that they did nto constitute the income of the petitioners; the contention of the income-tax officer was that these credits on account of deposits or conversion charges were false credits and were in reality and truth the income of the petitioners subject to tax; these respective contentions ..... deposits standing to the credit of the ranas and the amount of conversion charges standing to the credit of rana anand nar singh were disclosed as such to the income-tax officer during the assessment proceedings for each assessment year in question; all the material that was available with the petitioners was disclosed ; the ranas were examined; on the facts disclosed, ..... originally, filed their returns under section 22(1) of indian income-tax act, 1922, for all the assessment years from 1942-43 to 1953-54 and assessment orders were made by the income-tax officer which were finalized either in appeal to the tribunal ..... , the petitioners relied upon the fact that the ntoices served by registered acknowledgment due post were served upon them on 11th april, 1962, and they denied the service ..... sent in three sets--one set by registered acknowledgment due post to one address of the petitioners; antoher set also by registered acknowledgment due post to antoher address of the petitioners and the third sent ..... which were sent by registered acknowledgment due post were received by the petitioners on 11th april .....
Tag this Judgment!Court : Delhi
Reported in : 1970CriLJ793
..... mohinder lal bagsi, appellant, was charged under section 5(2) read with section 5 (i) (d) of the prevention of corruption act and section 161 of the indian penal code and was convicted by the learned special judge, delhi, on btoh the charges, by judgment, dated august 8, 1967 ..... that even if the original appointment was taken into consideration; that having been made by the assistant commissioner and the commissioner nto having come into the picture at all, the deputy commissioner, an officer senior to the assistant commissioner, could be competently delegated the power to remove the appellant. ..... because in that case it was admitted that the employee concerned had been appointed to the post after the coming into force of the act and that appointment could be made only by the commissioner. ..... in the year 1962, four posts of surveyors were lying vacant in the office of the municipal corporation of delhi and names of 51 persons were recommended by the employment exchange ..... ntoice was served on the appellant on march 4, 1965 and on march 5, 1965, the administrative officer, on the advice of assistant commissioner (west), put up a ntoe (exhibit p. w. ..... is no limitation on the power of the commissioner to delegate all or any of his powers or duties to any municipal officer or toher employee specified in the order. ..... on may 25, 1962, the administrative officer of the corporation put up a proposal to the deputy commissioner that appointment letters be issued to six candidates (exhibit p. w. .....
Tag this Judgment!Court : Delhi
Reported in : 5(1969)DLT655
..... had, is the meanwhile, collected some applications for license from his neighbours and visted the accused to get those applicatioiis sanctioned during his meeting with the accused at the latter's office at arki, sant ram is said to have been told by the accused that since no ghee had been arranged some cash may be paid inasmuch as something out of ..... (1) whether the accused received rs 50.00 from public witness -1 sant ram toherwise than by way of legal remuneration and, if so, whether the presumption under section 4 of the act arose against him and (21 whether the accused has rebutted the said presumption by proving that the money was received by him as repayment of the advance which had been made by ..... valuable thing was accepted by the accused either as a mtoive or a reward as is mentioned in section 161, indian penal code, or as being without consideration or for inadequate consideration as mentioned in section 165, indian penal code section 4 of the evidence act states that 'whenever it is directed by this act that the court shall presume a fact, it shall regard such fact as proved, unless and untill it is disproved ..... in paragraph (10) of pravindhandra's case, referred to above:- 'inview of this, there can be no doubt whatever that in the case where section 4 of the prevention of corruption act applies, the general burden to prove the ingredient of the offence under section 161 does nto lie on the prosecition as there is the specific statutory provision to the contrary. ..... posted .....
Tag this Judgment!Court : Delhi
Reported in : 1970CriLJ417; 1983(13)ELT941(Del); ILR1968Delhi505
..... (16) the next argument on behalf of the appellants is that it is the discretion of the proper officer whether or nto to accept for detention any article which is given to him under section 80 of the customs act and, thereforee, even if the discretion has been exercised, it can be revoked subsequently. ..... section 79 talks of bona fide baggage which is exempt from customs duty and in respect of bona fide baggage the proper officer has been empowered to pass free of duty any article which is in the baggage of a passenger and which has been in his use for a prescribed minimum period or it is for his use or is a bona fide gift or souvenier. ..... - 'where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving india. ..... ) provides for confiscation of 'any goods which are imported or attempted to be imported or are brought within the indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this act or any toher law for the time being in force. ..... these two sections appear in chapter xi of this act which contains special provisions regarding baggage, goods imported or exported by post, and stores and are in these terms:- section 77. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1970Delhi98; 1970CriLJ670
..... joint co-operative effort with good will on all sides and i have no doubt that educated, sensible and practical as all the persons concerned in this controversy are, and belonging as they do to respectable families with high indian traditions, they will all realise the futility of avoidable litigation which is calculated to bring disharmony and financial difficulties in the family. ..... that court would no doubt use its good offices in accordance with law to remove misunderstandings, if any, between the parties and see that the two spouses forget their past differences and begin to live together, if for no other reasons, at least for the goods of ..... to his wife, pursuant to an order under section 24 of the hindu marriage act and that this amount is meant for his child as well, assuming, without holding, the last assertion to be correct, does not render the recommendation of the learned additional sessions judge to be unacceptable because, in view of shri ..... section 24 of the hindu marriage act is enacted for the purpose of providing, inter alia, maintenance pendente lite and rs. 90 p.m. .....
Tag this Judgment!Court : Delhi
Reported in : 5(1969)DLT624
..... 810 of 1962 was nto bona fide and that the decree by haria was obtained by collusion within the meaning of section 44 of the evidence act, then the said decree would nto be res-judicata between the parties and the gaon sabha would be entitled to set it aside. ..... mind that haria should get undeserved benefit at the cost of the gaon sabha and that the action of the pradhan was against the interest of the gaon sabha and gaon panchayat and their office bearers to forthwith carry out such orders and comply with such directions. ..... sub-section (2) thereof makes it the duty of the gaon sabha and gaon panchayat and their office bearers to forthwith carry out such orders and comply chayat. ..... they required that all matters regarding the institution of defenses to suit filed against the gaon sabha under the provisions of the delhi land reforms act, 1954 shall be decided by the gaon panchayat by a resolution passed in a properly convened meeting. ..... the learned counsel for the appellant argued before me that under section 7(1) of the act only the waste lands specified therein could vest in the gaon sabha. ..... the learned counsel for the appellant argued before me that under section 7(1) of the act only the waste lands specified therein could vest in the gaon sabha. ..... they were further enjoined that resolutions of the panchayat should be gto passed well before the date of hearing of the suit and should be taken to the office of the director of panchayat for further scrutiny. .....
Tag this Judgment!Court : Delhi
Reported in : 6(1970)DLT25
..... '(1)when any person who is a judge within the meaning of section 19 of the indian penal code, or when any magistrate, or when any public servant who is nto removable from his office save by or with the sanction of a state government or the central government, is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no court shall take cognizance of such offence except ..... acts nor purports to act as a judge in receiving a bribe, though the judgment which he delivers may be such an act; nor does a government medical officer act or purport to act as a public servant in picking the pocket of a patient whom he is examining, though the examination itself may be such an act ..... held that the sanction of the state government was nto necessary for the prosecution of the appellant under section 409 of the indian penal code because the act of criminal misappropriation was nto committed by him while acting or purporting to act in the discharge of his official duties. ..... 'it's nto thereforee every offence committed by a public servant that requires sanction for prosecution under section 197(1) of the criminal procedure code; nor even every act done by him while he is actually engaged in the performance of his official duties; but if the act complained of is directly concerned with his official duties so that, if questioned, it could be claimed to have been done by virtue of the office, then sanction would be necessary. .....
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