Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... there is nothing in the scheme to suggest that any change was intended in the position of the collector of central excise. it was a case under the delhi rent control act 1958. in para 19, the supreme court had observed as under: no statutory authority or tribunal can assume jurisdiction in respect of subject matter which the statute does ..... main thrust of the arguments advanced in support of the former plea is based on the judgment of the supreme court in s. kannan and ors. v. secretary, karnataka state road transport authority . it was this decision that was followed by the tribunal in the meghmani dyes case 1991 (17) etr 434 for holding that the collector ..... 11a, were not correct. he, however, referred to the following decisions, which were contrary to the proposition advanced by him: (2) engineering systems pvt. ltd. v. union of india karnataka, and (3) twin city glass pvt. ltd. v. union of india 1992 (61) elt 440 (bombay).13. shri daya sagar, consultant, appearing for m/s. premier iron & .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(82)LC816Tri(Delhi)
..... to which power has been used. he relies on the judgments of the apex court as already referred to by the learned advocate and mentioned supra. he also relies on karnataka high court's judgment in the case of deepak extrusion and anr. reported in 1988 (34) elt 432 (kar.) : 1988 (17) ecr 83 (kant) in support of the above proposition ..... sheet in their 1st factory with the aid of power from the deptt. with an intent to evade the payment of duty. the extended provisions of section 11a of the act are, therefore, invokable.we observe that the plea that the department was fully aware about the use of power in lacquering and printing sheets and that those sheets were sent .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1999)69ITD75(Delhi)
..... the right of inheritance in certain cases, but do not detract from the inheritability of the right.referring to the provisions of s. 5(3) of the delhi rent. control act, learned counsel submitted that it does not place any restriction on transfer of tenancy right. it recognised the same as acceptable. it only prohibits any consideration for transfer ..... decision rendered by the hon'ble allahabad high court in gulab chand's case (supra), shri syali submitted that this decision is not a binding precedent because :- (b) the karnataka high court in cit vs. joy ice cream (p) ltd. (supra) took a view contrary to the decision of the allahabad high court; (c) the calcutta high court ..... of the transfer of tenancy right for the acquisition of which the assessee did not pay anything. in the case of joy ice cream's (supra) hon'ble karnataka high court has held that if a particular receipt is incapable of being computed as capital gain, the said receipt cannot be charged to tax as "capital gains". .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(80)ECC588
..... on account of dn commission charges, but as additional amounts for the sale of fabrics. hence, such amounts must be included in the assessable value under section 4 of the act. point answered accordingly."orient fabrics pvt. ltd. v. collector of central excise, ah-medabad - 1997 (20) rlt 173 (tribunal), it had been held that the amount ..... position was explained to the assessee's representative at the time of personal hearing and the assessee's representative had accepted this position.13. under section 4 of the act, 1944, the central excise duty is chargeable with reference to the assessable value. in a case where the declared price by the assessee is inclusive of central excise ..... can be taken care of by initiating action either under section 11a or section 11b of the act. even in the case of refund it has to be after re-deter-rnination of assessable value as indicated by the high court of karnataka in the case of alembic glass industries ltd. (supra). we see no reason why the same .....
Tag this Judgment!Court : Delhi
Reported in : 1999IVAD(Delhi)385; 80(1999)DLT654
..... respondent.13. it may be mentioned that in m/s. madan & co. v. wazir jaivir chand air 1969 sc 632 relied upon by rajasthan high court analogous provision under the rent control act came to be considered by the supreme court. the phrase considered was if, notwithstanding the receipt of notice under proviso to c1. (i) of the proviso to sub sec. (i ..... as a defense, meaning thereby that service of notice on firm sufficient. similar view was taken by andhra pradesh high court in suraj theater v. kakarla bhora the ; and by karnataka high court in p. a. verghese v. competion business associates p. ltd. iv (1997) ccr 181 by necessary implication. in anita v. anil k. mehta & ors. 1996 (1) crimes 412 ..... ) of s. 11 he makes a default in the payment of rent referred to in c1. (i) of the proviso to sub-sec. (i) of s. 11 on three occasions within a period of eighteen months.'14. there cannot be any dispute .....
Tag this Judgment!Court : Delhi
Reported in : 1999IVAD(Delhi)926; 79(1999)DLT750; 1999(50)DRJ67
..... basis of admission made by the defendant in the written statement. in this connection, reference may be made to the decision in m/s. s.l.associates pvt. ltd. v. karnataka handloom dev., reported in 61(1996) dlt 386 and in surjit sachdev v. kazakhstan investment services pvt. ltd. & others : 66(1997)dlt54 . in the said decision, the ..... the plaintiff but has contended that the said lease deed was for a period of 10 years inasmuch as, as per the provision for increase of 30% of the rent payable, lease was to be extended up to 2004. the defendant, however, has taken up the plea that the lease agreement in isolation is not enforceable as it ..... bank, an account to be known as the international development research centre account and there shall be credited to the account all amounts realised by the centre under this act in carrying out research or technical development or from providing any other services in canada or elsewhere under any contract or agreement. it is further provided that there .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC383Tri(Delhi)
..... the case of swadeshi polytex limited cited above, clear distinction has been made between a scn and demand.he also draws- our attention to the decision of the hon'ble karnataka high court in the case of em. chekkalingam chettiar [1986 (161) itr 216] and of this tribunal in the case of mac neil & mager ltd. [1987 (27) e. ..... from any place specified therein the producer or manufacturer thereof shall pay the duty leviable on such goods upon written demand (within the period specified in section 11a of the act) by the proper officer, whether such demand is delivered personally to him or is left at his dwelling house, and shall also be liable to a penalty which ..... t.i. 34a which prevails and is attracted." the apex court also held that "it is clear however, that after amendement of t.i. 34a by the finance act, 1979 the scope of that tariff item is restricted to the 15 commodities specified therein. that being so the screens manufactured by the petitioner merit classification in the residuary t .....
Tag this Judgment!Court : Delhi
Reported in : 81(1999)DLT452; 1999(51)DRJ86
..... put the property to auction and third party interest would have intervened.10. with due respect we are unable to agree with the reasoning contained in the judgment in karnataka appropriate authority v. mass traders pvt. ltd. we are unable to persuade ourselves to the idea of purchasers being called upon to compensate the appropriate authority for ..... the facts and circumstances of the case it appears that neither of the three parties can be faulted. so far as the appropriate authority is concerned it was acting in bona fide discharge of its statutory duties and it cannot be blamed for having passed the orders regarding peremptory purchase of the property. law has taken its ..... the authority was deprived of this amount for a long period and it should be entitled to interest there-on. it is further submitted that the authority was acting in bona fide discharge of its statutory functions and the payment of amount of rs.13.5 lacs was in pursuance of the same. the petitioners challenged the .....
Tag this Judgment!Court : Delhi
Reported in : (1999)157CTR(Del)146
..... of rs. 13.5 lacs paid as consideration. on this basis the learned counsel has tried to justify the claim for interest. he has relied on a decision of the karnataka high court in appropriate authority & ors. v. mass traders (p) ltd. & ors. : [1993]202itr741(kar) . our attention has been drawn particularly to the following observations ..... the facts and circumstances of the case it appears that neither of the three parties can be faulted. so far as the appropriate authority is concerned it was acting in bona fide discharge of its statutory duties and it cannot be blamed for having passed the orders regarding peremptory purchase of the property. law has taken its ..... authority, the authority was deprived of this amount for a long period and it should be entitled to interest thereon. it is further submitted that the authority was acting in bona fide discharge of its statutory functions and the payment of amount of rs. 13.5 lacs was in pursuance of the same. the petitioners challenged the .....
Tag this Judgment!Court : Delhi
Reported in : 1999VAD(Delhi)309; 81(1999)DLT338; 1999(51)DRJ31; ILR1999Delhi304
..... i may here observe that although the justice has to be administered according to law, the ends of justice are higher than the ends of mere law. (state of karnataka vs . l. muniswami and others, : 1977crilj1125 ). it is not the object of a criminal trial to expose an innocent person to the hazard of a trial but ..... , the joint inspection report, which is the foundation of the fir, prime facie, shows that at the time of inspection the offending meters were in custody and control of m/s. ravi sun printers and they were found dishonestly abstracting the electrical energy. strangely enough, m/s. ravi sun printers have not been charge-sheeted under ..... of wide amplitude and it embraces within its fold any person including the registered consumer, who has the custody and control over the offending meter used for supply of electrical energy. it follows that section 39 of the act creates an offense against a person who has been shown to have dishonestly abstracted, consumed or used the electrical energy .....
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