Court : Delhi
Decided on : Aug-03-1988
Reported in : 36(1988)DLT278
..... section 86 of the aforesaid act civil court could not have entertained the suit and that objection taken in this regard had been wrongly decided against the ..... sir sobha singh and sons (p) ltd. v. new delhi municipal committee, 1987 municipalities and corporation cases, 170. mr. aggarwal has argued that in the aforesaid case the division bench has specifically held that in view of the fact that an appeal is specifically provided by section 84 of the punjab municipal act, 1911, and jurisdiction of the civil court having been expressly barred under ..... has been urged today during hearing of the regular second appeals by mr. aggarwal appearing for the ndmc is that in view of the provisions of section 86 of the punjab municipal act as applicable to delhi governing the properties within the jurisdiction of ndmc, civil court had no jurisdiction to entertain suits challenging validity, legality or correctness of the assessment for ..... .(1) this judgment shall dispose of three regular second appeals nos. 80/74, 96/74 and 97/74. (2) the three appeals captioned above have been filed by new delhi municipal committee (ndmc in short) against the consolidated judgment in appeal passed by shri b.b. gupta, the then senior sub judge, delhi, disposing of three appeals, namely, rca 143 .....Tag this Judgment!
Court : Delhi
Decided on : Oct-10-1988
Reported in : 37(1989)DLT76; 1989(16)DRJ55
..... the licensee or allottee of the n.d.m.c. under the provisions of section 18 of the punjab municipal act, 1911 could be deemed to have become tenant of n.d.m.c. the provisions of the said act were examined and it was held that contract can be made by the n.d.m.c. ..... ingredients of such statutory provisions prerequisite for conferring the status of tenant must be shown. (15) in dr. h.s.rikhy and others v.the new delhi municipal committee, : 3scr604 , it has been clearly held that the use of the term 'rent' cannot preclude the landlord from pleading that there is no ..... was only in the latter sense that the expression 'the statutory tenancy' by the supreme court is applied in several decisions.'(18) the view of the punjab high court that the tenancy created by statute is not inheritable was not found to be a sound view. in case of indra sharma (supra), a ..... the said case also notice terminating the tenancy was not served on attendant under section 19 of the displaced persons act and the tenancy rights were held to be inheritable. in the judgment of the punjab high court, these points have. not been noticed. (19) counsel for the appellant-plaintiff has argued that by ..... virtue of the amended definition of the word 'tenant' under section 2 of the delhi rent control act only limited inheritance rights have been given. the amended .....Tag this Judgment!
Court : Delhi
Decided on : Jul-27-1988
Reported in : 36(1988)DLT223
..... the suit of the plaintiff. (2) the respondent-plaintiff filed a suit against the ndmc challenging assessment of the property for the year 1969-70 under the punjab municipal act 1911 (for short 'the act'), as extended to delhi. principal contention which had been raised by the plaintiff was that while arriving at the annual rental value, the ndmc could not ..... assessment year. the case is sir sobha singh & sons (p) ltd. v. new delhi municipal committee 1988 d.l.t. 91. (3) as mentioned above, the suit of the plaintiff had been dismissed by the trial court by judgment dated 23.3.1973. ..... lower appellate court reversed the judgment and decree of the trial court by judgment dated 7.12.1973. thus, this second appeal by the ndmc. s. 86 of the act reads as under :- '86.(1) no objection shall be taken to any valuation or assessment, nor shall the liability of any person to be assessed or taxed be ..... by the tenants. i, however, need not give the facts in detail as the issue as to whether the suit was barred under s. 86 of the act which was raised by the ndmc has since been decided by a bench decision of this court in the case of the same very parties but for a different ..... the rules there under.'(4) as noted above, one of the issues was as to whether the suit was barred under s. 86 of the act. the act provides remedy by way of appeal. admittedly, no appeal was filed. the answer on this issue has to be in favor of the ndmc in view .....Tag this Judgment!
Court : Delhi
Decided on : Jan-08-1988
Reported in : AIR1988Delhi366; 34(1988)DLT176; 1988RLR221
..... 176, is not applicable since the word 'appurtenance' which appear in section 3 clause (b) of the punjab municipal act (iii of 1911) does not appear in the delhi municipal corporation act. (5) property taxes are livable under section 114(1) of the delhi municipal corporation act (hereinafter referred to as 'act'). the property taxes are payable on land and building. one of the basis adopted for fixing rateable ..... provided in the building and cannot be called 'things attached to the earth'. it is true that there is a difference in the meaning of the words as given in punjab municipal act. but a machinery, if fixed, is not contemplated as being assessable for the purposes of property taxes. property taxes are fixed on properties like land or build-ing. they ..... appellate order dated 9th september, 1985. that writ petition was decided by 'division bench of this court vide order dated 3rd september, 1987 wherein the learned counsel for the municipal corporation of delhi 'had agreed that the assessing authority will assess the property in the light of the order of learned additional district judge dated 9th september, 1985 mentioned earlier ..... value is on the basis of value of the land and cost of construction of the building. it is a certain percentage thereof, as provided in the delhi rent control act, which has to .....Tag this Judgment!
Court : Delhi
Decided on : Aug-19-1988
Reported in : 36(1988)DLT154; 1988(15)DRJ330; 1988RLR685
..... this power may justifiably be curtailed by reading the expression 'at any time' to mean 'within a reasonable time' as was canvassed in punjab national bank v. new delhi municipal committee : 3scr189 but the question of reasonableness does not arise in this case and was not raised in the high court.' (9 ..... the premises were fit for carrying out necessary repairs and that pursuant to that notice, repairs were carried out by the municipal corporation of delhi which was administering act, at a cost of about rs. 5,000.00 . the appellant filed certain documents in support of his averments. ..... scheme and which building work could not be carried out without the premises being vacated. under clause (b) of section 19(4) of the act, the landlord cannot seek permission to institute proceedings for eviction on any other ground except the two and perhaps three grounds mentioned above. the ..... others (1970) i delhi 768. the competent authority also referred to notices served on the respondent-landlords under section 348 of the delhi municipal corporation act on the ground that the building in which the tenanted premises were situated was in a dangerous conditions. the respondent-landlords also brought on record ..... possible and could not be carried out without the premises having been vacated by the tenant. sub-section (4) of section 19 of the act prescribes the factors which are to be taken into account by the competent authority while granting or refusing to grant permission and these are:- ( .....Tag this Judgment!
Court : Delhi
Decided on : May-26-1988
Reported in : (1988)71CTR(Del)52; 35(1988)DLT222; 173ITR487(Delhi)
..... mind and will of company and control what it does is the state of mind of the company and is treated by law as such. in municipal corporation of delhi v. j.b. bottling company private ltd., , one of the points raised in this case was whether the offences where corporal punishment ..... and the appeal filed against that order is still pending. if at any stage of the proceedings any appeal is decided under the income-tax act which has some bearing on the merits of the allegations made in the criminal complaint the petitioners would be well advised to apprise the court concerned ..... in disbelieving the allegations which are subject- matter of the criminal complaint. if at any stage later on in an appeal under the income-tax act any decision is given disbelieving the allegations subject-matter of the criminal complaint, then the criminal court obviously would give due regard to the said findings ..... statement relating to .he aforesaid expenses and thus all, the accused had committed an offence punishable under section 276-c(1) of the income-tax act and more over the accused no. l-society through accused no 2-president, had made a statement in verification in the form of return of income ..... of the case must be performed by human agency and which in given circumstances become the acts of the company. the court of appeal accepted the submission of the crown and dismissed the appeal'. (12) in delhi development authority v. punjab national bank & others, 19 (1981) dlt 353, a division bench of this .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-30-1988
Reported in : (1989)(21)LC297Tri(Delhi)
..... revenue in the case of air 1923 bombay 305, the definition of interest was given in the context of bombay municipal act and this could not be relied upon for proceedings under the customs act.19. the points forxxmsideration are whether in terms of new section 4 icim and icil can be considered as related ..... 10 and 10a of the rules, this court further held in sanjana's case supra following the decision in gursahai saigal v. commissioner of income-tax, punjab (1963 3 scr 893) that in calculating the period of limitation, the expression paid in rule 10 should not be literally construed as 'actually paid ..... do not refer to any distributor but they are limited only to a distributor who is a relative of the assessee within the meaning of the companies act, 1956. so read, the definition of 'related person' is unduly wide and does not suffer from any constitutional infirmity. it is within the legislative ..... declared by m/s. television factory, a price agreed upon between them and ecil, is not an acceptable price under section 4 of the customs act, and that the only acceptable price for assessment is the price at which the tv receiver sets are sold to independent customers by ecil. the ..... any sub-distributor of such distributor. explanation. - in this clause "holding company", "subsidiary company" and "relative" have the same meanings as in the companies act, 1956; (i) where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the .....Tag this Judgment!
Court : Delhi
Decided on : Oct-27-1988
Reported in : AIR1989Delhi144; 37(1989)DLT88
..... number of judgments to show that even though initial institution of suits is bad, still the same could be remedied by subsequent act of the principal. in allah bakhsh and another v. municipal committee of rohtak air 1926 lah 223 it was laid down that the person, on whose behalf an appeal is filed, ..... not been brought to the notice of the supreme court, still decision on that point would be binding. the supreme court has clarified the position in municipal corporation of delhi v. gurnam kaur, : air1989sc38 in this judgment it has been held that a decision is per inquirium if given in ignorance of ..... and considered had not been raised or considered. there is no dispute abut the principle of law as laid down in ballabhdas mathuradas lakhani & others v. municipal committee, malkapur, : air1970sc1002 that a decision of the supreme court on a particular point is binding on the high court and it cannot be ignored ..... contrary to the view laid down by so many cases above. so, the same cannot be considered to be a good law. he has also referred to punjab zamindars bank ltd. v. madan mohan singh & others, air 1936 lahore 321, (34) where it was held that the ratification done by the principal ..... lease-deed could be looked into for this purpose because the same was collateral purpose. in lachhmi devi v. satya wati, 1985(1) rcr 189 the punjab & haryana high court also held that an unregistered lease-deed, which is required to be registered compulsorily, can be looked into to determine the nature and .....Tag this Judgment!
Court : Delhi
Decided on : Dec-20-1988
Reported in : [1989(58)FLR731]; ILR1988Delhi467
..... a result of nationalisation of gwalior and northern india transport company ltd. on may 14, 1948. on the coming into force of the delhi municipal corporation act, 1957, the transport service in delhi was taken over with effect from april 7, 1958 in accordance with a scheme prepared under chapter xiv- ..... section 33a. the question for consideration is not of striking down an illegal order but the consequences that may follow. as their lordships in punjab national bank's case (supra) had said that each case must be considered on its own merits and in reaching the final decision an ..... 33a is what it has been held to be in the decisions in automobile products of india : (1955)illj346sc , equitable coal co. and the punjab national bank cases : (1959)iillj666sc , the conclusion must inevitably follow that the contravention of section 33 docs not render the order of discharge or dismissal ..... permission of the authority before taking action but also to go into the merits of the complaint and grant appropriate relief.(40) in 'm/s. punjab bewerages pvt. ltd., chandigarh v. suresh chand and another etc.', : (1978)iillj1sc the supreme court considered the question of law relating to the interpretation ..... should be declared as void ab initio in these proceedings under article 226 of the constitution, shri m. k. ramamurthy relied upon the decision in 'punjab national bank ltd. v. employees of the bank', : (1953)illj733sc in that case. their lordships expressed that the dismissal of the respondents by the .....Tag this Judgment!
Court : Delhi
Decided on : Aug-11-1988
Reported in : 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)
..... duties are merely judicial, and who receives a stated salary, is not disqualified to decide prosecutions for violation of the liquor laws in the municipality, although his salary is paid out of the fund to which the fines imposed by him contribute. it was observed that there is ..... of central excise, calcutta; (f) in the united provinces and bihar, the collector of central excise, allahabad; (g) in the provinces of the punjab, north-west frontier, baluchistan, delhi and ajmer-merwara, the collector of central excise, delhi; and includes any officer specially authorised under rule 4 or 5 ..... then that inevitable interest cannot form the basis of a successful challenge. thus, in wilkinson v. barking corpn., the local government (superannuation) acts provided that questions as to the entitlement of an employee of a local authority to a superannuation allowance were to be determined initially by the ..... invested with the powers of a collector to exercise throughout the territory of india. one of the arguments advanced was that under provisions of the act, there was no scope for conferring any concurrent jurisdiction. it was held :- '...... in my view when central board had been conferred with the ..... entrustment of functions. our attention has been invited to notifications issued from time to time, right from 1957 under section 2(b) of the act investing designated officers with all the powers of a central excise officer. particularly by notification dated august, 15, 1964, the officer on special .....Tag this Judgment!