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Judgment Search Results Home > Cases Phrase: indian partnership act Court: delhi Year: 1991 Page 2 of about 22 results (0.148 seconds)

Dec 18 1991 (HC)

M/S. Allied Motors Vs. M/S. Sanderson Agencies

Court : Delhi

Decided on : Dec-18-1991

Reported in : AIR1992Delhi324

..... . p.w. 1/2. shri surinder singh, d.w. i partner of the defendant no. i admitted that they were appointed as subagents of the plaintiff. he also proved his partnership deed ex. p.w. 1/6 in which capt. s. s. narula was one of the partners, who had signed ex. p. w. 1/ 2, the sub-agency agreement with ..... orderusha mehra, j.1. m/s. allied motors private limited, a company incorporated under the companies act, where holding distributorship right of the burshane gas known as 'bharat gas'. they under the distributorship were permitted to appoint sub dealers. pursuant to the said authority, the plaintiff company .....

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Apr 03 1991 (TRI)

Fusion Polymers Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-03-1991

Reported in : (1992)(40)ECC145

..... therefore, obvious that partnership arises only from an agreement and is not created by status or obtained by birth. if ..... and circumstances of each case. so one cannot decide the issue mainly on the basis of the provisions of the partnership act. if the adult member of the copercenary or the other member are able to show that the karta or managing member entered into a ..... in this connection, we have to state that an ordinary partnership is composed of distinct individuals who enter into a contract to carry on business either for a limited or during their pleasure. section 5 of the partnership act lays emphasis that the relationship of partnership arises from contract and not from status. it is, ..... a partner in plurality of firms cannot be said to own a sum total of the powerlooms possessed by the firms nor can a plurality of partnership firms treated as one entity because of common partners. the ratio of that decision would, therefore, squarely apply. hence having regard to the ..... be two manufacturers in such a case, the so-called person who engages himself and the person who actually manufactures the goods, the hired labourer."lucas indian service ltd., madras v. collector of central excise, madras, the tribunal has held that "mere supplying the raw materials to another for the manufacture .....

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Dec 31 1991 (TRI)

Wandrobes and ors. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-31-1991

Reported in : (1992)(42)LC86Tri(Delhi)

..... the ratio of the case diamond engineering and trading corporation (supra) will apply because this is not a case of clubbing of clearances of a partnership and of a proprietory concern but of two proprietorship firms in the name of the husband and wife where the husband by consent controlled the operation ..... he did all the work of his wife because his wife is not technically qualified and facing a lot of trouble after the dissolution of the partnership. the collector in his order had also found from the correspondence made between m/s. lotus chemical industries and other parties that shri bhattacharya has ..... (16) ecr 227, that "there is nothing in law to prevent close relations of partners of one firm forming themselves into a separate and distinct partnership even for the purpose of carrying on the same type of business. unless there is some proof that the finances of the 2nd firm flowed out of ..... of rs. 7.5 lakhs, without payment of duty.the court's judgment and decisions of board quoted by the parties is related with 'manufacture', partnership etc. and none of the cases quoted by them is relevant to the instant case which speaks of the usage of the same machineries/factory by ..... supra). the bench examined the question of the definition of manufacturers as given in section 2(f) of central excises and salt act, 1944 and in this connection has held that indian metal industries and aurofood said to have engaged in the production of manufacture of tin cans. this finding has been given on the .....

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Feb 27 1991 (HC)

Matsaya Metal Udyog (P) Ltd. Vs. Municipal Corporation of Delhi (Desu)

Court : Delhi

Decided on : Feb-27-1991

Reported in : 44(1991)DLT13

..... exception; or clarifications as given in the office order, he would not be liable to pay the misuse charges. some glaring examples have been brought to our notice when the partnership firm is consisting of the consumer and other partners and still misuse charges have been levied. further we find that the inspection reports are old ones and there is nothing ..... produced by the consumer to substantiate that misuse started afterwards. according to the learned counsel for the petitioners the term 'misuse' has hot been defined any where, either in the act or in the tariff and as such no such charge can be levied. after giving our careful consideration we are of the opinion that this contention of the learned counsel .....

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Jul 09 1991 (HC)

Madan Mohan Prasad Vs. State (Delhi Administration)

Court : Delhi

Decided on : Jul-09-1991

Reported in : 1991(3)Crimes302; 45(1991)DLT191

..... parshad (bis sister's son) asked him if he wanted to join a colliery business by saying that one indershan babu was starting business in partnership upon which he expressed his willingness but first wanted to see thesite. he went on to state that he was introduced to indershan babu by sukhdev ..... render any service in connection with official duty does not necessarily take the case out of the purview of sec. 161 indian penal code or sec. 5(1)(d) of the act. to attract the provisions aforesaid it is not necessary that the public servant must do something in connection with his duty ..... madan mohan prasad by the cbi are as under :sbri viren pandey was the chairman of south karanpura coal company having its registered office at ii british indian street,calcutta-69 having a property known 'bundu colliery' in hazaribagh, bihar, patna. the lease-hold rights of bundu colliery were owned by the south ..... favorable for the vacation of the order of the supreme court in favor s.d. coal company and thereby committed an offence punishable under s. 161 indian penal code and within the cognizance of this court.secondly ; that at the above said date and place, you being a public servant posted as deputy ..... of bihar, patna pursuant to your demand of rs. 10,000.00 as bribe from sh. viren pandey,chairman, south karanpura coal company, 11 british indian street,calcutta-69 accepted or obtained from said shri viren pandeyrs. 5000.00 as gratification other than legal remuneration as a motive or reward for doing a .....

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May 02 1991 (HC)

Dhruv Goyal Vs. Anand Perkesh

Court : Delhi

Decided on : May-02-1991

Reported in : 1991RLR410

..... and her two children dhruv goyal and ritu goyal had filed this suit for partition of properties, rendition of account and recovery of money. there exists a partnership firm m/s anand prakash ravinder kumar, which is not a party to the present suit. however, defendants 1 to 4 were partners of the said firm ..... guilty of contempt of courts act and punished accordingly.(8) the matter shall be decided by affidavits. defts. 2 to 4 may file the affidavits within two weeks and the pffs. may ..... that prima facie defts. 2 to 4 have committed the civil contempt and thus, are liable to be punished u/s 12 of the contempt of courts act.(7) i, hence, initiate the contempt proceedings against defendants 2 to 4 and require them to show cause as to why they should not be held ..... requiring defts. 1 to 4 to pay the interest which deft. 1 has undertaken to pay earlier.(4) under s. 2(b) of the contempt of courts act, a civil contempt means willful disobedience to any judgment, decree, direction order, writ or other process of a court or willful breach of an undertaking given to ..... the deft. has argued that this initiation of contempt proceedings is barred by limitation and thus, notice should be discharged. sec. 20, contempt of courts act lays down that no court shall initiate any proceedings for contempt either on its own motion or otherwise after the expiry of a period of one year from .....

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Jul 09 1991 (HC)

Parekh Prints Vs. Union of India

Court : Delhi

Decided on : Jul-09-1991

Reported in : 45(1991)DLT456; 1992(37)ECC78; 1991LC167(Delhi); 1992(62)ELT253(Del); ILR1992Delhi304

..... the supreme court was whether the word 'individual' in section 16(3)(a)(ii) of the income-tax act, 1922, included also a female and the income of the minor sons derived from a partnership to the benefits of which they had been admitted was liable to be included in the income of the ..... under : '84. duties of excise on tobacco and other goods manufactured or produced in india except - (a) alcoholic liquors for human consumption; (b) opium, indian hemp and other narcotic drugs and narcotics, but including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.' '97. ..... mother who was a member of that partnership. in the course of discussion the court referred to the rules of interpretation of statues. it said that the high court in ..... the state to determine.' it is thereforee, clear that there is no bar on the state legislature to impose sales tax on the items covered under the act. the act was also referred to in another case by the supreme court in m/s. mahalakshmi oil mills v. state of andhra pradesh - : 1988(38) ..... by the frames of the constitution when they vested in congress the authority to regulate commerce among the states. the court, thereforee, held that the impugned act exceeded the constitutional authority of the congress. justice holmes in his dissenting judgment (three other judges agreeing with him) said as under (relevant for our purpose .....

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Sep 27 1991 (TRI)

Deputy Commissioner of Vs. Shashi Kapur

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-27-1991

Reported in : (1991)39ITD47(Delhi)

..... out as of no value on the ground that they are inedible.13. further rule 2(1) clearly contemplates the determination of the net wealth of the partnership as if there is a distribution of assets assuming dissolution of the firm on the date of valuation. in case the firm is dissolved on the valuation date ..... valuing the interest of the assessee in the assets of the firm, nor can the argument that such eggs cannot be treated as the assets of the partnership or that they had no market value on the relevant valuation date merely on the ground of inedibility can be accepted as sound and warranted. to start ..... which capital has been contributed by them. the residue of the net wealth of the firm shall be allocated among the partners in accordance with the agreement of partnership for the distribution of the assets in the event of dissolution of the firm or, in the absence of such agreement, in the proportion in which the ..... a firm, the value of his interest in the firm determined in the prescribed manner.this takes us to rule 2 which provides for valuation of interest in partnership. the said rule reads as under: 2(1) the value of interest of a person in a firm of which he is a partner shall be ..... be taken into account for the purposes of rule 2a: (a) any amount paid as advance tax under section 15a of the indian income-tax act, 1922, or under section 210 of the income-tax act, 1961; (b) the debt due to the assessee according to the balance sheet or part thereof which has been allowed as a .....

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Sep 24 1991 (TRI)

Raghvendra Singh Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-24-1991

Reported in : (1991)39ITD463(Delhi)

..... fixtures/fittings. it was, therefore, amply clear that the assessee attempted to divert his income from house property by entering into lease agreement with his controlled partnership firm and by also entering into sub-lease agreement through the said firm. pressing into service the decisions of the supreme court in the cases of me ..... i) limited @ rs. 1,000 per month. the property was vacant during the period november 1972 to february 1973. the property was further let-out, to indian metal and ferrous alloys limited @ rs. 3,000 per month for the period from march 1973 to march 1974. the property was vacant for the period from ..... the assessee has received an amount of rs. 7,000.therefore, only this amount has to be adopted for the purpose of section 23 of the act. even as per the agreement, the assessee is not entitled to any further amount or any extra amount from the lessee or from the sub-lessee. ..... be expected to let from year to year. in this case such expected rent, on the basis of supreme court decisions as per the rent control act is much lower than that declared by the assessee. then, the said section 23 further states that where the property is tenanted and the annual ..... accepted in the assessments of the assessee for assessment years 1980-81, 1981-82 and 1982-83, completed under section 143(3) of the income-tax act, 1961. however, during the year under consideration for the reasons which are not stated in the assessment order, the assessing officer perused the lease agreement .....

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Mar 22 1991 (TRI)

Ekantika Copiers (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-22-1991

Reported in : (1991)(56)ELT350TriDel

..... order or if the income-tax officer is not satisfied that the firm is genuine and actually existed in terms specified in the instrument of partnership. furthermore, cancellation of registration may be effected under r. 6b. the provisions in this section are substantially different from those in section 23(4 ..... assessment orders with requisite court fee stamps or restrict the scope of the single appeal filed before the appellate authority to one of the assessment orders."indian oil corpn. ltd., haldia refinery v. collector of c. ex., calcutta. "single appeal filed against several orders on a common issue not ..... suit the principle of 'res judicata' did not apply. further, the high court ought to have given the appellant benefit of s. 5, limitation act, as there was conflict of decisions regarding this question." in the matter before us, the collector (appeals) had passed a common order disposing of ..... central excise as an adjudicating authority; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereinafter in this chapter referred to as the board) or the appellate collector of central excise under section 35, ..... entire suit the principle of res judicata did not apply. further, the high court ought to have given the appellant benefit of s. 5 limitation act, as there was conflict of decisions regarding this question." shri jain argued that in the case of shenoy & company v. commercial tax officer, bangalore .....

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