Court : Delhi
Decided on : Mar-13-1992
Reported in : 47(1992)DLT582
..... petitioners made a feeble attempt to contend that it was not in public interest to rescind the exemption notification of 1977. the petitioners have not laid any foundation in the writ petition on this question. even otherwise in such matters it is not open to this court to examine the question of public interest jain ..... upon the doctrine of promissory estoppel contended that the petitioners had placed firm orders and opened letters of credit for the import of goods in question while acting upon the exemption notification and thus the government is estopped from giving effect to 1980 notification to such transactions. in our opinion, the doctrine of promissory ..... import of thegoods. the government of india, however, by another notification no. 228dated 26/11/1980, again issued in exercise of power under section 25 of the act, rescinded earlier notification no. 109 dated 1/07/1977. on 8/12/1980 the petitioner company wrote, to the assistant collector ofcustums, bombay, stating that it expected .....
Tag this Judgment!Court : Delhi
Decided on : Nov-05-1992
Reported in : (1993)109CTR(Del)215; 50(1993)DLT109; [1993]200ITR636(Delhi)
..... of income tax. v. mahabir parshad & sons, : [1980]125itr165(delhi). the assessed had not been allowed the correct amount of interest under section 214 of lae act. the appellate assistant commissioner did not entertain the assessors appeal on this point, as, according to him, no appeal was provided. the income- tax tribunal, however, followed ..... entitled to deduction.(21) this court had also occasion to consider the meaning of the expression 'reconstruction of business', occurring in the analogous provisions under the income-tax act, 1922 namely section 15(0(2) (i) in the case of commissioner of income-tax v. ganga sugar corporation : [1973]92itr173(delhi). in that case ..... the first schedule. the first schedule, inter alia, profited for adjustment to be made to the total income computed in the year under the income-tax act while computing the chargeable profirts. the adjustment which is provided is for the exclusion of certain types of incomes, profits and gains and other sums from the .....
Tag this Judgment!Court : Delhi
Decided on : Oct-20-1992
Reported in : (1993)109CTR(Del)23; [1993]200ITR232(Delhi)
..... does not stand at par when a assessed entails expenses for obtaining a bank guarantee for securing adequately for the payment of tax as required under the finance act, 1965. the situation in the latter case is for staying the enforcement and giving time for satisfying the statutory requirement which otherwise would result in the assessed ..... interest which is levied for failure to pay advance tax and interest levied for failure to file return within time is not allowable as a deduction under the act. in coming to this conclusion this court observed that if an assessed is allowed deduction as claimed, then it would be getting an unfair advantage for not ..... activity of assessed. this interest is payable irrespective of the business or occupation of the assessed. whoever makes a declaration under the voluntary disclosure of income and wealth act is required to pay tax but if he chooses not to pay the entire tax, he is obliged to pay interest. the payment of this interest, thereforee, .....
Tag this Judgment!Court : Delhi
Decided on : Oct-28-1992
Reported in : 49(1993)DLT83; 1992(24)DRJ556; ILR1993Delhi425
..... say so. to understand as to how the questions raised in these petitions have arisen we may refer to some relevant provisions of the delhi municipal corporation act, 1957 ('the act' for short). section 2(2): 'budget-grant' means the total sum entered on the expenditure side of a budget estimate under a major head and ..... the consumers of electricity on energy generated by themselves. the central government was requested to accord its sanction as required under subsection (2) of section 150 of the act. this resolution was sanctioned with immediate effect by the lieutenant governer, delhi, by notification dated 14 march 1978 and: in exercise of powers conferred by sub-section ( ..... being vocative of article 14 of the constitution and is also unreasonable and arbitrary. (4)th power to grant sanction under section 150(2) of the act is conferred expressly on the central government alone and on no other authority and this power to grant sanction cannot be delegated and must be exercised by the .....
Tag this Judgment!Court : Delhi
Decided on : Oct-01-1992
Reported in : 48(1992)DLT612; 1992(24)DRJ602; ILR1993Delhi201; 1992RLR535
..... secretary delhi administration and vice chairman of delhi development authority, who shall take steps to see that new slaughter house comes into existence before december 31, 1993. municipal commissioner shall act as convener of the committee. liberty is given to the parties to move the court for any appropriate directions in future. liberty is also given to ..... in view the lethargic way the authorities move, we think that we should give directions that a new slaughter house must be constructed on or before december 31, 1993. (25) keeping in view the fact that the delhi municipal corporation under the statute is required to maintain a slaughtering house for meeting the needs of the residents ..... that the authorities have not been able to for some good reasons set up a new slaughtering house as yet. thus we extend the date to dec. 31, 1993. (24) it is clear from all points of view that the existence of the present slaughter house in the congested populated locality is proving to be hazardous .....
Tag this Judgment!Court : Delhi
Decided on : Nov-30-1992
Reported in : AIR1993Delhi239; 50(1993)DLT588; ILR1993Delhi22
..... parliament. they may contain colleges, which are independent corporations similarly founded. the constitution, functions, and privileges of universities are governed by the terms of their instruments of foundation, or by acts of parliament, in so far as there can be said to be any general law relating to universities or their colleges, it belongs, strictly speaking, either to the law of ..... charitable trusts. but the statutes and instruments of foundation relating to individual universities do in fact result in producing characteristics capable to some extent of classification. a university usually consists of a chancellor, a body of graduates, and students. its government is usually provided for by the creation of a council or senate, which acts as the executive, and has an initiative .....
Tag this Judgment!Court : Delhi
Decided on : Dec-14-1992
Reported in : 1993(25)DRJ303
..... some alterations, the rights contained in the magna carta was confirmed in parliament by henry iii, and edward i'.36. 'this charter is regarded as the foundation of english constitutional liberties. among its 38 chapters are found provisions for regulating the administration of justice, defining the temporal and ecclesiastical jurisdiction, securing the personal liberty ..... decided that an admission test be held and laid rules thereforee which were subsequently approved by the academic council as per the procedure prescribed by the delhi university act, 1922 and the statutes and ordinances issued there under. the rules stipulated that entrance test 'will be open to all those who have obtained at least ..... 21 of the constitution.10. in maneka gandhi v. union of india (supra) the question was whether an order passed under section 10(3)(c) of the passport act, 1967 was vocative of arts. 14 and 21 of the constitution, as also vocative of art. 19(1)(a) or (g) of the constitution. justice bhagwati .....
Tag this Judgment!Court : Delhi
Decided on : Nov-30-1992
Reported in : 49(1993)DLT329; 1993(25)DRJ162; (1994)IILLJ590Del
..... industrial peace by unduly prolonging the industrial dispute despite settlement between the parties. such consequence would be contrary to the very object of the industrial disputes act. in the present case, the settlement including the agreement between the management and federation stood fully implemented in .1985 and after the parties had jointly ..... with the express terms of the settlements and consequent re-employment and unconditional acceptance thereof. even proviso (4) to section 92 of the indian evidence act deals with only the cases of any distinct subsequent oral agreement to rescind or modify any contract/agreement in writing. according to workmen's own application ..... the publication of the award the parties reached a settlement. the government in view of the mandatory provisions of section 17 of the industrial disputes act declined to withhold the publication of the award inspire of the settlement. the matter came before the supreme court when hon'ble supreme court had held .....
Tag this Judgment!Court : Delhi
Decided on : Nov-01-1992
Reported in : 49(1993)DLT155; 1993(25)DRJ396; 1993RLR45
..... examined at length by me in another case, vide judgment announced today, being sao no. 60 of 1988, shri o. bahree vs . m/s. rikhi : 49(1993)dlt71 , have held on the basis of decisions of the supreme court that unless there is lack of a juridictional fact, which could he urged by way of vitiation ..... such a case where one document, which is executed between the parlies, contemplating execution of further documents, which stipulation is a condition of terms of bargain, and parties act in accordance with that understanding, then there cannot be any concluded contract, unless the .conditions agreed upon are satisfied. (15) the facts accompanying the writing dated 21 ..... ) sc 471 and yamuna maloo v. anand swamp, : [1990]1scr715 . it is a settled proposition that the provisions of section 21 of the delhi rent control act constitute a self contained code. that being so, judgments in regard to the competence of objections, or maintainability thereof about the judgment or decree being a nullity even at .....
Tag this Judgment!Court : Delhi
Decided on : Nov-19-1992
Reported in : 49(1993)DLT71; 1993(25)DRJ325
..... the objections, allowed the same and as a result the execution application was dismissed. the objection of the tenant that the permission under section 21 of the act was obtained by fraud and misrepresentation was upheld on the ground that in view of the admitted position that the owner/landlord had not reached the age of ..... appeal, the appellant had reiterated the plea that there was no fraudulent misrepresentation at the time of applying for, and obtaining permission, under section 21 of the act, and that there was every likelihood that either the appellant would be discharged from service because of the unstable position of the company, where he was employed, ..... stipulated in section 21 are satisfied, the prohibition contained in section 14 against eviction of tenants, except on the specified grounds or the requirements of transfer of property act, or the code of civil procedure or any other law are removed or dispensed with. (27) similar observation was made in shiv chander kapoor's case .....
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