Court : Delhi
Reported in : 45(1991)DLT456; 1992(37)ECC78; 1991LC167(Delhi); 1992(62)ELT253(Del); ILR1992Delhi304
..... under : 'entries to the legislative lists, are not sources of the legislative power but are merely topics or fields of legislation and must receive a liberal construction inspired by a broad and generous spirit and not in a narrow pedantic sense. the expression 'with respect to' in art. 246 brings in the doctrine ..... applies, below ground', and its application to chinese. the question raised directly concerned the legislative authority of the legislature of british columbia which depended upon the construction of sections 91 and 92 of the british north america act, 1867. these clauses distributed all subjects of legislation between the parliament of the dominion and ..... of the liberties and welfare of the people in quite as great a degree as the courts. stone j. further observed as under : 'a tortured construction of the constitution is not to be justified by recourse to extreme examples of reckless congressional spending which might occur if courts could not prevent - expenditures which .....
Tag this Judgment!Court : Delhi
Reported in : 48(1992)DLT347; 1992(23)DRJ225; 1993(41)ECC121
..... or doubt about applicability is lifted and the subject falls in the notification, then full play has to be given to it and it calls for a wider and liberal construction which results in inequitable results and is incongruous is to be avoided. this is the principle of interpretation of the exemption notification in this case. (22) mr. asthana, learned counsel .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1993)46ITD312(Delhi)
..... company". by making a reference to the cbdt circular no. 103 dated 17-2-1973, their lordships observed as under: we are of the opinion that the construction placed by the cbdt upon the definition represents the correct view. adopting the view contended for by the department would result in anomalous and inequitable results. take the case ..... 1966, an "industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in mining. according to the explanation to clause (d) of sub-section (7) of section 2, ..... : (c) 'industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power in the construction of ships or in the manufacture or processing of goods or in mining. explanation: for the purposes of this clause, a company shall be deemed to be mainly engaged .....
Tag this Judgment!Court : Delhi
Reported in : 50(1993)DLT458
..... up before it.i think that a brief examination of part the scheme of xv of the constitution and the representation of the people act, 1951 will show that the construction i have suggested is the correct one.broadly speaking, before an election machinery can be brought into operation, there are namely (1) there are three requisites which require to be .....
Tag this Judgment!Court : Delhi
Reported in : 1994IIIAD(Delhi)65; 55(1994)DLT80; 1994(30)DRJ105
..... , whether manual, mechanical orchemical, separate or combined, which in the finished article appeal to and are judged solely by the eye; but does not include any mode or principle of construction or anything which is in substance a mere mechanical device, and does not include any trade mark as defined in clause (v) of sub-section (1) of s.2 of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... assessee must be accepted while construing the provisions of a taxing statute." hon'ble supreme court in the following cases has also observed that where two reasonable constructions are possible - that in favour of the assessee should be accepted :-commissioner of income-tax, west bengal v. vegetable products ltd.commissioner of income-tax, ..... side by side with the printing unit, so that starting from say a single reel of paper, complex products (e.g. box shapes, packagings, labels, railway tickets) can be completed in one single continuous operation. yet even these machines with this configuration will fall under heading 84.43 as printing machines.20. in ..... up of units arranged side by side with the printing units so that starting from a single reel of paper complex products like box shapes, labels and railway tickets can be completed in one single continuous operation. the appellants submit that, assuming without admitting that both printing and cutting and creasing are principal functions .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC244Tri(Delhi)
..... will be fully covered by the tariff entry irrespective of the fact whether these conform to the special laid down in the indian standard or btn or otherwise. if this construction is not accepted the qualifying words in any form or size would become redundant and meaningless. accordingly, therefore, the government of india holds that the products manufactured by them are .....
Tag this Judgment!Court : Delhi
Reported in : 1995IAD(Delhi)1238; AIR1995Delhi323; II(1995)BC42; [1998]92CompCas849(Delhi)
..... subscribing to or guaranteeing moneys for charitable or benevolent objects or for any exhibition or for any public, general or useful object; (k) the acquisition, construction, maintenance and alteration of any building or works necessary or convenient for the purpose of the company; (l) selling, improving, managing, developing, exchanging, ..... government in the tamil nadu government gazette, or (iii) from out of the amalgamated tamil nadu shares of the post-war services re-construction fund and the special fund for reconstruction and rehabilitation of ex-servicemen, together with interest on such loans and advances, and all sums due ..... ; the drawing, making, accepting; discounting, buying, selling collecting and dealing in bills of exchange hoondees, promissory notes, coupons, drafts, bills of lading, railway receipts, warrants, debentures, certificates, scripts and other instruments, and securities whether transferable or negotiable or not; the granting and issuing of letters of ceredit, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(80)ELT368TriDel
..... (m) is required to be read for the twisted bars appearing in 72.14 is mis-conceived. he submitted that the twisted bars are used for construction purpose on account of its strength and therefore, it is distinct goods from ordinary the bars, as also because of its separate commercial understanding. the notification ..... should not be applied. that, while interpreting a notification, no portion of it should be ignored to make the notification unenforceable, hence, it was argued that liberal construction should be adopted, for granting the benefit. (vi) the learned advocate submitted that the appeals in which he is appearing arose from chandigarh collectorate, and the ..... cannot be denied. that the procedural requirements should not be streched too much. that the notification does not lay down any substantive procedure; that a reasonable construction has to be adopted and a liberal view to be taken, while interpreting the notification. that, the ratio laid down is that benefit of doubt should .....
Tag this Judgment!Court : Delhi
Reported in : 1995IIAD(Delhi)573; 1995(34)DRJ492
..... . learned counsel for the defendant dmc has pointed out that the action was initiated against all the buildings of the locality which were having unauthorised constructions/ deviations and / or unauthorised users subject to permissible compounding. however, in most of the cases the demolition was stayed by different judicial fora. ..... unauthorised activity. he further submitted that in so far as delhi is concerned, building bye laws, 1983 are applicable, appendix-q whereof categories unauthorised constructions into two:- non-compoundable and compoundable. he states that in compoundable items deviations are being compounded as a matter of course while in non- ..... had been. issued permitting only residential use of the building. however, after obtaining the completion certificate the building owner smt usha pathak carried out unauthorised construction of excess coverage at the basement, ground floor, first floor and second floor, by covering the second floor completely ( i.e. 100% coverage) .....
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