Court : Delhi
Reported in : ILR1977Delhi718
..... and make submission in regard to the sentence to be imposed on him is equally of no help to sustain the contention urged on his behalf.(12) in state of karnataka vs . k. h. annegowda and another, : 1977crilj220 , it was held that where a trial was pending immediately before the commencement of the new code it shall be ..... an order under the act. the appellant challenged his conviction and sentence in appeal before the sessions judge. an additional sessions judge, gurgaon by his judgment dated 22-9-1962 dismissed the appeal. though ..... . in default of payment of fine to undergo rigorous imprisonment for two months. the appellant was 16 years old at the time of his conviction. the probation of offenders act, 1958 was extended to gurgaon district on 1-9-1962. at the time the appellant was convicted by the magistrate, the magistrate had no power or duty 'to make .....
Tag this Judgment!Court : Delhi
Reported in : 1993(12)ELT349(Del)
..... in the state of orissa, at alupuram in the state of kerala and at belgaum in the state of karnataka. by virtue of the aluminum (control) order, 1970, promulgated under section 3 of the essential commodities act, 1955, the central government has been given the power to regulate the sale of aluminum to specified persons or ..... companies and to control and fix the sale price thereof. by reason of the orders and/or directions issued by the central government under the said ..... the relevant notification relating to auxiliary duty read with this notification.explanation.-in this clause, 'auxiliary duty' means the duty livable under section 36 of the finance act, 1976 (66 of 1976).'inbuilt guidance is available in the main notification which makes it clear that when the central government issued the main notification, it .....
Tag this Judgment!Court : Delhi
Reported in : [1980]125ITR165(Delhi)
..... quantum of interest charged and also about reduction or waiver thereof. (15) in national products v. commissioner of income tax : [1977]108itr935(kar) (20) the karnataka high court interpreted the expression 'denying his liability to be assessed' used in section 246(c) somewhat liberally. it held that where penal interest has been levied under ..... to contest before the appellate assistant commissioner everyone of the findings, observations and directions of the income-tax officer contained in the assessment order. when the act confers a right of appeal against an order of assessment, we are unable to see on what principle the scope of that appeal should be restricted ..... charging of interest were objections regarding the amount of tax and this was well looked into in the appeal against the assessment. in 1953, however, the act introduced a provision enabling the department, in suitable cases, to waive or reduce the interest. a similar provision for waiver or reduction at the discretion of .....
Tag this Judgment!Court : Delhi
Reported in : 1980CENCUS340D
..... factories situated in nabha (punjab) and rajahnmndry (andhra pradesh). all the produce, however, is sent by road transport to packing stations located at faridabad (haryana), bangalore (karnataka) and howrah (west bengal) where they are got packed by independent contractors. for example, the powder manufactured at nabha is sent from time to time in steel drums ..... se personal relations. it, thereforee, appeared unusual that the packing firm would have allowed user of a part of its premises to selling agents without charging any rent or license-fee. in the ground plan submitted under the rules, no such premises in possession of the selling agents was shown. the sales to the extent ..... and boost. these products fall under tariff item no. i-b of the list set out in the first schedule to the central excises and salt act, 1944 ('the act') viz. 'prepared or preserved foods put up in unit containers and ordinarily intended forsale...'. excise duty is livable on them ad valorem on the assessable value .....
Tag this Judgment!Court : Delhi
Reported in : ILR1981Delhi763
..... unit.(26) the principles of the decision of the textile machinery corporation ltd.'s case (supra) were applied by the karnataka high court in the decision earlier referred to and by this bench in the decision in gedore tools india pvt. ltd- ..... scope of the activities of the business or in its personnel or infusion of new blood in the management or control of the business which may even be by some changes in the constitution of persons interested in the undertaking would ..... further that the condition in clause (ii) shall be deemed not to have been contravened if the industrial undertaking is set up in rented premises. (3)...............explanation: where (a)in the case of an industrial undertaking, any building, machinery, or plant or any part ..... thereforee, came to the conclusion that the assessed had fulfillled the conditions laid down in section 84(2) of the act. it proceeded to discuss a contention regarding the respective applicability of section 15c/section 84 and also a point as to .....
Tag this Judgment!Court : Delhi
Reported in : (1981)23CTR(Del)73; [1982]137ITR851(Delhi)
..... on appropriate interpretation of the term s explained by the decision in textile machinery corporations case : [1977]107itr195(sc) , in the karnataka high court decision in international instruments p. ltd. v. cit [1980] itr 11 (kar), and the two decisions of this court ..... of the activities of the business or in its personnel or infusion of new blood in the management or control of the business which nay even be by some changes in the constitution of persons interested in the undertaking ..... further that the condition in clause (ii) shall be deemed not to have been contravened if the industrial undertaking is set up in rented premises..... explanationn. - where - (a) in the case of an industrial undertaking, any building, machinery or plant, or any ..... , steel racks,steel cup-boards, etc.' 4. for the above manufacture, the assessed had obtained a license under the factories act in 1950. the manufacture of the various items was was being in a factory situated at nabi karim, qutab road, delhi. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT251TriDel
..... collector of central excise, by his order dated 3-12-1975.2. in the meantime, on an order of amalgamation having been passed by high courts of bombay and karnataka in or about september, 1975, the said company stood merged with j.l. morison, son & jones (india) limited whereby the assets and liabilities of smith and ..... these products known as zinc oxide adhesive plaster or bandages were made to specifications as laid down by these authorities and were subjected to highest degree of quality control, and were marketed with clear indication that they conformed to these standards, laid by the b.p.c. reading from the relevant portions thereof, he stated ..... qualities which are utilised in the treatment of diseases inasmuch as they have to conform to certain prescribed standards and consequently the term 'drug' as understood by drugs act would be not only medicines used for treatment but other substances which were "aids for treatment".13. the learned counsel argued, on the basis of this authority .....
Tag this Judgment!Court : Delhi
Reported in : AIR1984Delhi260; 25(1984)DLT335
..... 2) this appeal (lpa 26] 1976) is directed against the order of the learned single judge by which he issued a writ of mandamus directing appellant state of karnataka and respondent no. 1. union of india to reconsider the question of granting of mining lease over the area in question afresh in accordance with law. by the ..... contentions, namely that it had a right to the grant of lease under section 11(4) of the act, irrespective of the earlier filing of the application by the respondent no. 2.(10) counsel for the state of karnataka challenges the finding of the learned single judge that the application be respondent no. 2 was premature and in ..... . 2, m/s. bharat parikh and co.(3) parliament has passed an act to provide for the regulation of mines and the development of mineral under the control of the union being 'the mines and minerals (regulation and development) act, 1957 (hereinafter to be called the act). section 11 provides for preferential right of certain persona. section 11(2) reads .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT447TriDel
..... tribunal is a 'court' in that sense of the term where general law of limitation would apply. we feel fortified in this view by judgment of air 1983 karnataka 164 (revanappa, petitioner v. gunderao and ors. etc.respondents) laying down that merely because an authority or a body (motor accident claims tribunal in this case), ..... a court, and that all general laws would apply; making particular reference to provisions of sub-sections (7) and (8) of section 129-c of the act, whereunder only specified provisions of the code of civil procedure and criminal procedure code have been made applicable by specific mention, indicating that application of all other general laws was ..... that when the remedy provided by the act was resorted to, the party could not get out of the conditions imposed thereby. he further refuted the argument about the tribunal being a court, by citing an authority of karnataka high court reported as air 1983 karnataka page 164 and argued that based on the ratio of this decision .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT478TriDel
..... . prior to 16-8-78, public distribution system for sugar was in force. this system was fed by levy sugar cleared from sugar factories under the sugar control order issued under the essential commodities act, 1955. exemption notification no.317/77-c.e., dated 16-11-77 fixed concessional rate of duty for such levy sugar, "being sugar required by the ..... concerned issued allotments for selling the said levy quota to various allottees in the districts. one such allotment letter issued by the director of food and civil supplies, government of karnataka, vide no. dfs. fsu. 43/78-79, dated 25-7-1978, and placed before us by the appellants, inter alia, reads as under :- "the government of india have ..... collector to treat it as a duty paid go-down. out of this sugar, only 100 quintals were cleared to an allottee of levy sugar prior to the de-control on 16-8-78. the remaining quantity of 12,507 quintals was later sold by them in the free sale market. the lower authorities have held that the sugar .....
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