Court : Delhi
Reported in : 1981CriLJ940; 20(1981)DLT23
..... the present case, revenue courts, passed an order of eviction against om singh under section 86-a of the land reforms act in respect of the the land in dispute and that order was maintained up to financial commissioner of delhi who rejected revision petitioner of om singh vide an order dated july 30, 1975. that order of eviction ..... finding of a civil court, even if erroneous, cannot be set aside, the learned counsel relied a judgment of allahabad high court in badri nath pandey v. u.p. state & others : air1965all127 , a judgment of patna high court in dewani chaudhary and others vs. chatuni manibi and others , a judgment of calcutta high court in chandi kumar ..... 1973, but they could not succeed and that the possession of the land was transferred to a school of municipal corporation of delhi who constructed a boundary wall 5 ft. high which was existence on the spot. municipal corporation of delhi, who is respondent no. 2 in the present petition was also imp leaded and it supported the stand .....
Tag this Judgment!Court : Delhi
Reported in : 1983(14)ELT2197(Del)
..... namely m/s. m. teramoto & co. ltd., osaka, m/s. kaysons corporation of japan, m/s. khem chand & sons, singapore and m/s. eastern traders, kuala lampur, nor have we any knowledge of their business and/or financial dealings with one another.' 4. it may be stated that m/s. teramoto & co. were the manufacturers of the art-silk ..... 090.45. the goods were shipped from japan. in the course of enquiry under section 171a of the act one shri kanhaya lal nihal chand chhatwani proprietor of m/s. india agencies, bombay and agent of m/s. kaysons corporation of japan produced the sale notes and invoices pertaining to the sale goods. on this information the assessing authority ..... of the goods as determined by the collector. 2. that the value of the goods was determined by the collector in contravention of section 30 of the sea customs act, 1878. the submission is that the department was wrong in fixing the wholesale price on the basis of sale contracts and the consequent invoices of the foreign manufactures. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1983Delhi161; ILR1981Delhi592
..... 1957. the annual sale from april 7. 1957 to march 31, 1958 was of rs. 2,49,410.53. in the financial year 1975-76 it was increased to rs. 11,06,840.70 and in the year 1976-77 the annual sale was ..... goods just as 'beautiful house', 'best choice house', for ladies articles. mrs. neelam khuller in her affidavit dated march 4, 1980 stated that 'kala niketan' meant 'house of art' and that defendant-firm sold goods under artistic designs and good quality with reasonable prices. ..... (1) in this suit the plaingtiff, who carries of business as 'kala niketan', seeks a decree for permanent injury corporation restraining the defendant, its servants, agensts, representatives and dealers from directly or indirectly, dealing in sarees and other textile ..... also prima facie inherently not capable of distinguishing the goods mentioned in the request within the meaning of section 9 of the act. (15) it is settled law that if a trade name merely describes the goods or their characteristics then ordinarily the .....
Tag this Judgment!Court : Delhi
Reported in : 20(1981)DLT399
..... was, in fact, made to the lt. governor and it was considered by the lt. governor. (17) shri herjinder singh contended that under section 2 of the national security act the state government in relation to a union territory means the administrator and that the information to the detenu that he could make a representation to the lt. governor was misleading and ..... very high. it is needless to men- corporation that trafficking of drugs leads to other violent crimes, like murder, stabbing, etc. even some of the crime like robbery and snatching are quite often committed by young men addicted to drugs who take recourse to such crimes, for their parents do not meet their financial needs. trafficking in drugs is also having a .....
Tag this Judgment!Court : Delhi
Reported in : [1983]54CompCas625(Delhi); 21(1982)DLT57b
..... wholly inconsistent and incompatible with the former rules. it has also been pleaded that the haryana financial corporation is necessary party, and principles of s. 10, cpc, cover the case. an interim attachment of the mortgaged properties, it is stated, has already been issued by the gurgaon court, and as they have become custody legis ..... revolve around this procedural aspect. instead, it concerns given effect to the enlarged ambit of the nature of summary suits introduced by the civil procedure (amending) act, 1976. under this, while retaining the character of suits based upon negotiable instruments as summary suits, certain other types of suits are also treated as summary ..... credit account that a promissory note and a letter of confirmation of the indebtedness exists. 15. order 37, cpc, as it existed before the amending act of 1976, envisaged that summary procedure was applicable to suits based on negotiable instruments. the defendant could not appear or defend the suit unless he obtained .....
Tag this Judgment!Court : Delhi
Reported in : (1982)29CTR(Del)185; [1983]140ITR532(Delhi)
..... of the state trading corporation of indian (hereinafter referred to as 'the stc'). the assessed is carrying on business in the export of handlooms, handicrafts and antiques and this export business is its only business activity. we are concerned in this reference with the assessment year 1970-71 for which the relevant previous year was the financial year 1969- ..... items (a) and (d) are concerned, the expenses could not qualify because sub-clause (ii) of clause (b) after its amendment with retrospective effect by the finance act of 1970 permitted the allowance only of expenditure incurred outside india. so far as item (b) is concerned, he was of opinion that two emotes of rs. 1,07 ..... the section but also an additional 33-1/3% of that expenditure. in fact by a proviso to sub-s. (1)(a) inserted by the direct taxes (amendment) act, 1974, with effect from april 1, 1973, the deduction under this section in the case of a domestic company in which the public are substantially interest has been raised .....
Tag this Judgment!Court : Delhi
Reported in : 21(1982)DLT182; 1982RLR247
..... streets, sanitation, public health/public safety, suppression of nuisance, the corporation is obliged by act to regulate trade and occupations and to undertake improvement, claims and re-housing schemes within the city. delhi city is expanding and developing at a phenomenal rate. huge financial resources are necessary for meeting these civic obligations. the taxation resources of ..... discrimination between the assesseds who deposit the tax amount and those who do not do so, continued in the amended section. in anant mills co. ltd. v. state of gujarat, : [1975]3scr220 the correctness of the judgment of the gujarat high court (along with the other holdings of the gujirat high court) was challenged ..... the deposit of tax amount while hearing an appeal under section 169, read with section 170. on the facts stated in the reference the question to be answered is still narrowed. it may be stated as follows : where under section 126 there is an increase in the rateable value and the assessment, what is .....
Tag this Judgment!Court : Delhi
Reported in : [1984]55CompCas375(Delhi)
..... the register of companies was illegal. c.p. no. 30/79, filed for the same purpose collusively by shri j. s. sood was fraudulent. (16) the financial year was illegally changed with retrospective effect, by the executive committee on may 29, 1979, so as to continue the unauthorised rule by the dominant group. 24. in ..... , who is a member of several different concerns, can have more than one vote. this itself leads to a kind of groupies because persons with higher financial stakes having more concerns are able to exercise a greater control over the company and they have also got an advantage in the running of the association because ..... overriding effect on the memorandum and articles of association. 57. as stated earlier, the articles of association do not create any bar for the partnership firms and the limited companies from contesting the elections through their representatives. 253 of the act lays down that no body corporate, association or firm, shall be appointed director of a company, and .....
Tag this Judgment!Court : Delhi
Reported in : (1983)35CTR(Del)414; [1983]142ITR487(Delhi)
..... companies. 10. similarly, reliance on the decision of calcutta credit corporation case : [1971]79itr483(cal) is misplaced. that was a case in which the claim of financial allowance paid by the assessed to a third party was originally allowed by the ito. notice was issued under s. 148 of the act of 1961 to the assessed. the assessed filed return and thereafter ..... on june 17, 1950, giving the information asked for. they also sent a copy of the resolution passed by the board of directors in that behalf. it was further stated in the letter that the work the gokulnagar sugar mills co. ltd. were doing was the same as of the other selling agents. the selling agents were the sole ..... two references are 1949-50 and 1950-51, the relevant accounting year of the assessed being the years ending on april 30, 1949, and april 30, 1950. 3. briefly stated, the facts are these : for the relevant two years the assessed in its returns claimed to have paid to the two companies known as m/s gokulnagar sugar mills co .....
Tag this Judgment!Court : Delhi
Reported in : (1982)30CTR(Del)151; [1982]138ITR195(Delhi)
..... mills for the assessment years 1963-64 and 1965-66, the relevant previous years being the preceding financial years. 2. the assessed-company now know as rohtak textile mills, was previously known as south punjab electricity corporation ltd. and was running certain electricity undertakings. the disputes in these references arise as a result of ..... the license confirmed the right to exercise the option to purchase the undertaking given to the government under s. 7(1) of the electricity act. in accordance with this provision the state electricity board purchased the undertaking in december, 1959, and the assessed handed over possession of its assets to the board in that month. ..... the take-over of some of these undertakings by the punjab state. electricity board (pseb), on the expiry of the period of their licenses, under the provision of the indian electricity act, 1910 (act vii of 1910). 3. the assessed's electricity undertakings at hansi, bhiwani and hissar were .....
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