Court : Delhi
Reported in : 1982(10)ELT877(Del)
..... form not elsewhere specified. i am unable to subscribe to such a suggestion. i wonder that it would even remotely be spelt out from any provision of the act. the act refuses to make any such distinction and no one neither the revenue nor the court can be permitted to do so. simply because import of defectives is permitted, ..... worth crores of rupees in different names over several years and escaped income-tax and wealth tax and made an order under section 132-a of the income-tax act directing the assistant collector not to release the goods. rather, the goods be handed over to the income-tax authorities. thereforee, the first question that naturally calls ..... customs for assessment of duty. it is alleged that at the time the order was placed with the foreign firm or entered the territorial waters, according to the customs tariff act, 1975 the duty chargeable for coils for rerolling, bars (including bright bars), rods, wire rods, strips, sheets and plates of stainless steel was 300%, while in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC687DTri(Delhi)
..... has been conclusively decided by kerala high court, in the appellant's own case, and the doubt has also been resolved by means of a retrospective amendment in the act itself.19. we would also like to dispose of, in passing, the contention set forth by the learned consultant for the appellant to the effect that the finished ..... was on the departmental authorities, also does not seem to be available in this case because the reported case was with reference to the provisions of central sales tax act, 1976, where the basic requirement of the concerned party being found to be a dealer was required to be established whereas there is no such dispute in this case ..... cochin 1983 (12) elt 578 = 1983 ecr 504d. he further pointed out that after the amendment brought about by the finance act, 1982 by virtue of section 51 thereof, retrospectively in the central excises and salt act, 1944 with effect from the date of its commencement i.e., 1-3-1944, making all the goods, when captively consumed, liable .....
Tag this Judgment!Court : Delhi
Reported in : ILR1984Delhi741; 1984LabIC108; (1983)IILLJ441Del
..... it recognises 'qualifications' and 'higher qualifications' for the profession of nursing. it can withdraw the recognition. its functions are defined in sections 10 and 14 of the act. it has power to make subordinate legislation i.e. to frame regulations. but the preparatory work is done by the executive committee through the inspectors. executive committee appoints ..... they are responsible for reorganisation of nursing education and improvements in delivery of nursing services. they lay down legal standards of education and nursing administration. the council acts as a leader of nursing thought. (26) acceptance of health as a human right leads to the acknowledgment of the need to provide nursing services to all ..... be not an authority within art. 12 (j. s. girl rao vs. hindi kusht niwaran sangh 1982) 2 delhi 217 . bal bhavan board was held to be an authority (mohd. abbas khan vs. bal bhavan board, new delhi 1981 l. f. cases 1476. while the council is cast in a corporate mould, the reality is .....
Tag this Judgment!Court : Delhi
Reported in : 1987(29)ELT753(Del); ILR1985Delhi164
..... court has, thereforee,territorial jurisdiction to hear the writ petition.(156) alternate remedy :writ jurisdiction in certiorari is a constitutional jurisdiction.amendments to customs act by finance act no. 2 of 1980would not oust the jurisdiction. i have already held that the collector's order was without jurisdiction, was perverse and contraryto ..... that there is an equally efficacious remedy by way of an appeal to the appellate tribunal established under section 129 of the customs act. that act was amended by finance act 2 of 1980 whereby a separate procedure of appeals and reference has been created. the appellate tribunal was established on 11-10-1982 ..... penalty requires deliberate action and knowledge (see charan das malhotra v. assistant collector ofcustoms, : air1968cal28 ). section relating to seizure,under section 112 of the act is independent of section 125 (seer. s. kalyanaraman v. the collector of customs 1978 tax law review 1735x36). as proceedings under section 111 are taken .....
Tag this Judgment!Court : Delhi
Reported in : 2(1986)ACC24
..... . pukhraj surana : [1962]2scr333 for this preposition. in that case the document which was exhibit marked was a document which was required to be stamped under the stamp act, and no objection was taken to it being exhibit marked and received in evidence. the principles laid down in the case cited above, in my view, are not applicable ..... policy is because various types of policies can be taken out. before me it is stated that there are three types of policies which are available. these are:1. act policy.2. public risk policy.3. comprehensive policy.33. in view of this i had asked the counsel for the insurance company whether the insurance company had in ..... -7-80 on which date the insurance policy was purported to be proved reads as under:2-7-80 : present : shrimati manju sahani petitioner in person.shri karan bal for the respondents. petitioner has filed photostat copy of the estate duty certificate and break up of emoluments being drawn by the deceased before his death. since these documents .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(31)ELT566TriDel
..... the adjudicating authority and the applicants should be permitted to inspect the records. shri jain has referred to the provisions of section 35c of the central excises and salt act, 1944. he has turther pleaded that the correctness of thematter cannot be seen without going through the complete records, and he wants to challenge the correctness of the ..... is later. he has pleaded that the present appeals before the tribunal are transferred matters in terms of the provisions of section 35p of the central excises and salt act, 1944, and as such the respondent has no right to file a paper book. the learned authorised representative has referred to a judgment of the gujarat high court ..... the same should have also been transferred to the tribunal, as the appeal has been transferred to the tribunal in terms of section 35p of central excises and salt act 1944, and he wants to examine the whole record. he has objected to the filing of paper book dated 29.10.1985 by the department, and has pleaded .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1986)16ITD615(Delhi)
..... his order dated 9-12-1983, that on the facts and in the circumstances of the case the provisions of section 49(1)(iii) of the income-tax act, 1961 ('the act') were applicable to the case of the assessee for the assessment year 1980-81 and as such the capital gains of rs. 91,723 worked out by the ..... the assessee came to acquire the jewellery and recorded the historical background as noted supra in his impugned order dated 19-3-1983 made under section 143(3) of the act. according to the ito the assets acquired by the assessee, including the jewellery sold, were by succession, inheritance or devolution and attracted the provisions of section 49(1)( ..... that the family settlement was a device or artifice envisaged with an intent to defraud the revenue.12. the learned counsel for the assessee submitted that the hindu succession act does not apply to testamentary disposition, in this case, the court has recognised existence of the will and it was on that basis that the assessee received properties .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(7)LC343Tri(Delhi)
..... a financial newspaper did not report the prices of extra hardened oil.16. reliance of the learned representative of the department on the definitions of 'oil' in various other acts and rules etc. is equally pointless. those definitions are in a particular context and are designed to serve a (particular purpose. they cannot be, and are not, applicable ..... less than three members and that there was nothing in the act to prevent the hon'ble president from constituting a bench of more than three members. the bench also observed that the order of the hon'ble president constituting ..... would not be confined to any particular reference point.5. the appellants as well as the respondent made a preliminary objection saying that there was no provision in the act to constitute a larger special bench. the bench observed that under the provisions then in force, a classification matter had to be decided by a bench of not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(10)LC375Tri(Delhi)
..... the case is to vest with the appellate tribunal. in my view, under the given situation this would be the most reasonable interpretation of section 13ib of the customs act, in harmony with the legislative intent.27. in the above view of the matter, since the value of the goods confiscated absolutely is rs. 1,42,000/- ..... paragraph the argument of shri chakraborti, learned advocate, appearing on behalf of the appellant was stated to be that the legislature while introducing section 131b in the customs act intended that the cases which involved large stakes should be transferred to the tribunal leaving with the government cases with a smaller stakes only. shri v.t. raghavachari, ..... mahajan's case in support thereof.6. the argument of shri chakraborti is that the intention of the legislature in enacting section 131'b" of the customs act was that the cases pending with the government and which involve high stakes are to be transferred for' disposal by the tribunal but that cases where stakes are .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1987)20ITD273(Delhi)
..... smt. shashi goswami was having a share of more than 20 per cent, she would be having substantial interest and provisions of section 40a(2)of the income-tax act, 1961 ('the act') would be applicable. in this connection, he referred to the provisions of section 40a(2)(b)(iv) and (v). he pointed out that the trust from which the ..... the case of mehta parikh & co. ltd. v. cit [1980] 124 itr 448. that was a case where the question considered was the provisions of section 40(c) of the act. their lordships observed : ....however, it must be borne in mind that the whole approach of the revenue authorities should be from the point of view of commercial exigencies and commercial ..... trustee being a member of an aop is also not appropriate as the trustees cannot be considered as an aop within the meaning of that term as interpreted under the act. we have already referred to the decision of the supreme court in the case of indira balkrishna (supra). we cannot also ignore the provisions of the indian trust .....
Tag this Judgment!