Skip to content


Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 142 pardon and remission Sorted by: old Court: delhi Page 11 of about 387 results (0.164 seconds)

Aug 28 1998 (HC)

Hindustan Lever Ltd. Vs. Smt. Rajeshwari Pandey

Court : Delhi

Reported in : 1998VIAD(Delhi)649; 75(1998)DLT238; 1998(47)DRJ837

..... memorandum itself does not create or extinguish any rights in immovable properties and thereforee does not fall within the mischief of section 17(2) of the registration act and is, thereforee, not compulsorily registrable;(5) the members who may be parties to the family arrangement must have some antecedent title, claim or interest even ..... in this regard, accordingly, fails.16. the last question which has been vehemently convassed is with regard to interpretation of provisions of section 14(6) of the act. this provision reads as follows:'14.(6) where a landlord has acquired any premises by transfer, no application for the recovery of possession of such premises shall ..... tyres intl. ltd. (1994) delhi law tim 494. the additional rent controller, accordingly, allowed the petition of the respondent under section 14(1)(e) of the act and passed an eviction order.10. the contentions of the petitioner as advanced by the learned counsel are two fold. the deed of relinquishment dated december 12, 1986 .....

Tag this Judgment!

Sep 28 1998 (TRI)

Shanti Devi Progressive Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)68ITD1(Delhi)

..... for purpose of profit and not solely for educational purposes. in coming to this conclusion the revenue authorities relied on the provisions of the dse act, 1973 which prohibited collection of admission fees, donations and loans from the students and the parents. however, the objections raised by the revenue authorities ..... including the decision in the cases of safdarjung enclave education society (supra) and aditanar educational institution (supra). the provisions of the delhi school educational act, 1973 were cited contending that the assessee violated the said provisions. the learned judicial member, therefore, upheld the view taken by the revenue authorities ..... 8. a reference to pages 311 and 312 of the report shows the following fact :- "the assessee was a society registered under the societies registration act, 1960. its objects were to establish, run, manage or assist colleges, schools and other educational organisations existing solely for educational purposes. the assessee received .....

Tag this Judgment!

Oct 08 1998 (TRI)

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... the duties or exercise the powers of an officer under the said rules enabled him to perform the functions of assistant collector under section 11a of the central excise act (act, for short) during the period 17.11.1980 to 26.12.1985, though during the period that section referred to only "assistant collector".3. the rival ..... money on an execution.as a matter of fact in padampat singhariia (1980) 122 (itr) 162 (allahabad) the meaning of this word [levy] under this very act, [estate duty act 1953] came to be laid-down which is extracted as under (at page 166):-- the word 'levy' has been interpreted by the supreme court in the case ..... the contention of the counsel for the andhra pradesh state road transport corporation had taken note of the fact that in the hierarchical set up under the motor vehicles act 1939, the regional transport authority (rta) was a subordinate authority with limited territorial jurisdiction whereas the sta was a higher authority exercising jurisdiction over the whole of .....

Tag this Judgment!

Feb 25 1999 (TRI)

J.C. Chandiok Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)69ITD75(Delhi)

..... in its plain and natural meaning subject to the context in which that expression occurs.38. the word "transfer" is defined under s. 2(47) of the act. according to the prescription of the said section, the word "transfer", in relation to capital asset also includes - the extinguishment of any rights therein. surrender of ..... the surrender of tenancy right to the landlord amounts to reversion. the is beyond the ken of definition of "transfer" as given under the transfer of property act. surrender of tenancy right, is not the sale, exchange or relinquishment of the asset or the extinguishment of any right therein consequent upon the transfer. therefore, ..... ) 55 itd 137 (bom)(sb).shri syali submitted that this decision was rendered specifically with reference to the provisions of the bombay rents, hotel lodging house rates control act, 1947. sec. 12 thereof only entitled statutory tenant to continue to be in possession till standard rent or permitted increases are paid. thus, in the case before .....

Tag this Judgment!

Mar 09 1999 (TRI)

Cc Vs. Satpal Kanojia

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(84)LC220Tri(Delhi)

..... anr. v. ajit singh and anr. held that the order of imposing of penalty is not sustainable, if order imposing penalty under section 112 of the customs act is passed without mentioning specifically the clause applicable.7. the tribunal in the case of shally thapar supra relied upon by the revenue. after considering the ratio of the ..... clear that respondent wilfully concealing the goods which are liable to confiscation under section 111. hence is liable to penal action under section 112(b) of the customs act, 1962.he, therefore, submits non mentioning of sub-section 112 in the show cause notice or the adjudication order will not be fatal to the case of the ..... two pieces of battery packs of video camera along with the colour television and rcr in which concealment was made, were seized under section 1 10 of the customs act, 1962, collectively valued at rs. 2,85,000/-, on the reasonable belief that the same had been smuggled into the country in contravention of various restrictions/prohibitions .....

Tag this Judgment!

Mar 11 1999 (HC)

Pramod Gupta and anr. Vs. Anz Grindlays Bank and anr.

Court : Delhi

Reported in : 1999IIIAD(Delhi)180; 79(1999)DLT16; 1999(49)DRJ803

..... of special court in civil matters._ (1) on and from the commencement of the special court (trial of offences relating to transactions in securities) amendment act, 1994, the special court shall exercise all such jurisdiction, powers and authority as were exercisable, immediately before such commencement, by any civil court in relation to ..... objection certificate is obtained by the petitioner form the office of the custodian. since the special courts (trial of offences relating to transaction in securities) act, 1992 has over-riding jurisdiction over any other law on the subject, the respondent no.1 humbly submits that this bench has no jurisdiction to ..... be within the exclusive competence and jurisdiction of the custodian appointed under the provisions of the special court (trial of offences relating to transaction in securities) act, 1992. it was further contended that even assuming that the company law board has jurisdiction to entertain the petition, there was no need for impleading .....

Tag this Judgment!

Apr 16 1999 (TRI)

Satpal Manchanda and ors. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(85)LC1015Tri(Delhi)

..... delhi of rajpal manchanda was searched on 15.10.1988. a sum of rs. 40,000/-was recovered and seized as being relevant to the enquiries under the customs act. statement of s/shri rajpal manchanda, pawan kumar and bhagwat singh choudhary were recovered. shri rajpal manchanda in his statement recorded on 15.10.1988 and 16.10.1988 ..... to show legal possession/import of the recovered gold, the same was, therefore, seized in the reasonable belief that it was liable to confiscation under the customs act, 1962 and gold (control) act, 1968 along with the maruti car. a sum of rs. 65,000/- was also recovered from the house which was also seized as being relevant to the ..... as also against confiscation of the maruti car and scooter as also against absolute confiscation of seized indian currency of rs. 1,05,000/- under section 121 of the customs act, 1962. as all the above eight appeals arises out of the same order, therefore, the appeals were heard together and are being disposed of by this common order.2 .....

Tag this Judgment!

May 03 1999 (HC)

Y.K. Singla Vs. Punjab National Bank and ors.

Court : Delhi

Reported in : 79(1999)DLT585

..... the supreme court held:'the administrative tribunal reached different conclusions from the inquiring authority on its own evaluation of the evidence. the tribunal fell into patent error and acted wholly beyond its jurisdiction.'the supreme court had referred to union of india v. sardar bahadur : (1972)illj1sc and union of india v. parma nanda : ..... power and authority to reach a finding of fact or conclusion. but that finding must be based on some evidence. neither the technical rules of evidence act nor of proof of fact or evidence as defined therein, apply to disciplinary proceeding. when the authority accepts that evidence and conclusion receives support there from ..... authority is entitled to hold that the delinquent officer is guilty of the charge. the court/tribunal in its power of judicial review does not act as appellate authority to reappreciate theevidence and to arrive at its own independent findings on the evidence. the court/tribunal may interfere where the authority held .....

Tag this Judgment!

May 14 1999 (TRI)

Vishwa Rattan Refractories (P) Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(67)ECC658

..... excluding from the purview of paragraph 4(b) of the parent notification 175/86, units which were registered under the industries development and regulation act (idr act) with dgtd. on adjudication, collector confirmed the duty demand and imposed penalty as proposed under show cause notice alleging that vr had contravened the ..... other technical authorities) under the liberalized licensing procedures (llp) is only for statistical purposes and is different from registration under section 10 of the said act. it is only when the registration is under section 10 that productive capacity in the certificate of registration thereunder is required to be endorsed and ..... other technical authorities) under the liberalised licensing procedures (llp) is only for statistical purposes and is different from registration under section 10 of the said act. it is only when the registration is under section 10 that productive capacity in the certificate of registration thereunder is required to be endorsed and .....

Tag this Judgment!

May 27 1999 (TRI)

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... payment as per details given below : -------------------------------------------------------------------- financialyear amount of short interest under s. deduction of tax deposited 201(1a) of the later act -------------------------------------------------------------------- rs. rs. -------------------------------------------------------------------- 1989-90 7,33,636 6,64,099 1990-91 47,17,597 37,11,590 1991-92 1,46 ..... infrastructural facilities incidental to trading activities. the company was granted permission by the reserve bank of india under the foreign exchange regulation act to set up a liaison office allowing to undertake only liaison work and not any activity of trading, commercial or industrial nature ..... separate books of account and also maintained separate bank accounts. each office was headed by a general manger. the general managers acting as disbursing officers paid salaries to its employees as per the terms of their appointment in india. both obtained tax deduction account .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //