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Sep 01 1997 (HC)

Deputy Commissioner of Income Tax Vs. Rampur Distillery and Chemical C ...

Court : Delhi

Reported in : (1998)60TTJ(Del)630

ORDERB. M. KOTHARI, A.M. :The two appeals by the Revenue relate to the same assessed and hence, we find it convenient to dispose of these appeals by this common order.2. The Revenue has raised the following grounds in its appeals for asst. yr. 1988-89 :'1. That the learned CIT(A) has erred in law and on the facts of the case in cancelling the order under s. 154 which was correctly passed by the AO for cancelling the order under s. 3(4) dt. 7th December, 1987, whereby the assessed was allowed to change its previous year.2. That the learned CIT(A) has erred in law and on the facts of the case in directing that the order under s. 3(4), dt. 7th December, 1987, will continue to be effective, without appreciating the fact that this would give rise to a situation where the assessed will have no previous year for asst. yr. 1988-89 and this situation would be incongruous with the provisions of s. 3 of the IT Act, 1961, as amended by the Taxation Laws (Amendment) Act, 1987.'3. The facts relating...

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Aug 29 1997 (HC)

Centre for Public Interest Litigation Vs. Union of India and ors.

Court : Delhi

Reported in : 1997VAD(Delhi)405; 3(1997)CLT425; 68(1997)DLT650; 1997RLR585

Y.K. Sabharwal, J. (1) From January 1993 till 1996. 179 retail outlets (Petrol Pumps), 155 Lpg distributorships and 45 SKO/ Ldo dealerships under discretionary quota were allotted by the Minister. In Delhi Petrol Pumps allotted by Oil Selection Board during this period were 64 in number and the Petrol Pumps allottee under discretionary quota were 65 in number. In Bombay. 4 Petrol Pumps were allotted by Board and 3 under discretionary quota by the Minister. 05HCD/97-2 (2) The examination of files clearly shows that these are not cases of aberrations here or aberration there but are cases which show pattern of favouritism.(3) In these cases where the allotments of petrol pumps etc. made by the Minister under his discretionary quota have been called in question, it is necessary to lay down as to what is the concept of 'discietion,'. '.Discretion' implies good faith in discharging public duties. The exercise of 'discretion' has to be based on relevant consideraions. When it is exercised by...

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Aug 29 1997 (HC)

Metropol India (P) Ltd. Vs. Praveen Industries India

Court : Delhi

Reported in : 1997(43)DRJ279

Devinder Gupta, J.(1) These two appeals arise out of same order passed on 18.1.1996 in is 14791/91 in Suit No.3877/91 by the learned Single Judge of this Court partly allowing the plaintiff's application under Order 39 Rules 1 & 2 of the Code of Civil Procedure restraining the defendant from manufacturing, selling and offering for sale or dealing with and selling their product under the trade mark 'CLEANZO' or any other mark or marks deceptively similar to the plaintiff's registered trade mark Cleanzo bearing No.335807 and also from using label similar to that of the plaintiff's label on the cartons of the products. (2) FAO(OS) 48/96 is by the plaintiff M/s Metropol India (P) Ltd. and FAO(OS) 98/96 is by the defendant Praveen Kumar Sabharwal, Sole Proprietor of M/s Praveen Industries India . Plaintiff is aggrieved by the last part of the impugned order, which has permitted the defendant to manufacture and sell its product under the name, style and trade mark Praveen Cleanzo with the ri...

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Aug 29 1997 (HC)

Ajay Kumar Arora Vs. Union of India and ors.

Court : Delhi

Reported in : 1998IIAD(Delhi)430; 1998(3)Crimes83; 72(1996)DLT55; 1998(44)DRJ38

Anil Dev Singh, J. (1) By this writ petition under Article 226 of the Constitution the petitioner challenges the order of detention dated November 4,1996 passed by the Joint Secretary to the Government of India under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short 'the Act'). (2) Learned Counsel for the petitioner pointed out that a representation of the petitioner dated December 2,1996 was handed over to the Jail Authorities for being transmitted to the detaining authority. On December 3,1996 the representation of the petitioner was forwarded to the Detaining Authority under dispatch Number5946 and the petitioner was informed about the same. On December 6, 1996 the detenu was produced before the Advisory Board when a fresh representation was filed in which the factum of dispatch of the representation dated December 3, 1996 to the Detaining Authority was mentioned. The grievance of the petitioner is that till today the re...

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Aug 29 1997 (HC)

Harkesh Vs. Madan Jha, Financial Commissioner

Court : Delhi

Reported in : 1997VIAD(Delhi)91; 68(1997)DLT701; 1997(43)DRJ26

Devinder Gupta, J. (1) Orders (annexure-A and C) passed respectively by the Registrar Co-operative Societies, Delhi Administration and the Financial Commissioner, Delhi are under challenge in this petition filed under Article 226 read with Article 227 of the Constitution of India. (2) Respondent No.4 made a complaint and thereby raised a dispute as regards the membership of the petitioner in the Wazirabad Multipurpose Co- operative Society Limited alleging that the petitioner had incurred disqualification in terms of Rule 25(1)(c) of the Delhi Co-operative societies Rules, as such, his name was liable to be struck off as a member of the society in question. It was alleged that the petitioner owns plot No.9, Block 14, in Indira Vikas Colony and had also been allotted plot No.B-102 in the society, which was contrary to the Rules. was alleged that the petitioner had suppressed the fact that he was allotted plot No.9 in block No.14, Indra Vikas Colony and because of this he had incurred di...

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Aug 29 1997 (HC)

Eastern Construction Company Vs. Income-tax Officer.

Court : Delhi

Reported in : (1997)59TTJ(Del)723

ORDERB. M. KOTHARI, A.M. :This appeal by the assessed is directed against the order passed by the learned CIT(A), Muzaffarnagar, on 5th March, 1991 for asst. yr. 1986-87.2. The appellant firm is carrying on business of civil contractors. The firm filed its return of income on 25th September, 1986, declaring taxable income of Rs. 2,10,000. The copies of final accounts such as P&L; a/c and balance sheet were not enclosed with the said return. The AO, thereforee, issued a notice on 8th December, 1986 calling upon the assessed to remove the defects pointed out in the said notice and to furnish copies of final accounts. The assessed furnished the second return on 1st January, 1987, showing taxable income at Rs. 1,12,320. The assessed also filed copy of balance sheet and P&L; a/c along with the said return. The assessed filed the third return on 2nd December, 1987, declaring taxable income at Rs. 1,80,230.The appellant-firm did not maintain regular books of accounts. The final accounts were ...

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Aug 29 1997 (HC)

Shree Leasing and Industrial Finance Co. Ltd. Vs. Income Tax Officer

Court : Delhi

Reported in : (1998)62TTJ(Del)448

ORDERT. V. RAJAGOPALA RAO, PRESIDENT:K. Sampath filed an application seeking to permit withdrawal of the appeal now pending before this Special Bench and he prayed for the necessary permission to withdraw. The learned Departmental Representative hotly contested and argued that the assessed had no power to withdraw the appeal when once he has filed it and the same is pending before the Tribunal. He had cited the decision of the Calcutta High Court in 13hartia Steel & Engineering Co. (P) Ltd. vs. ]TO & Ors. : [1974]97ITR154(Cal) , and canvassed for the proposition that the Tribunal had to dispose of the appeal on merits and that it had no power to allow the withdrawal of the appeal. K. Sampath disputed the proposition put forward by the learned Departmental Representative and brought to our notice the wording of s. 254(1), which is as follows.'The Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.'The phrase...

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Aug 28 1997 (HC)

Bank of India Vs. Rajesh Sareen and anr.

Court : Delhi

Reported in : 1997VAD(Delhi)92; [1998]91CompCas686(Delhi); 68(1997)DLT866

K.S. Gupta, J.(1) This suit has been filed alleging that the plaintiff-Bank is constituted under the Banking Companies (Acquisition and Transfer of Undertaking) Act No. 5 of 1970 having its head office at Express Towers, Nariman Point, Bombay, with one of its branches at Connaught Circus, New Delhi. Plaint has been signed and verified and die suit instituted by Krishan Kumar Chopra, who has been duly authorised to sign and verify the plaint and to file the suit. Defendant No. 2 is the proprietary concern of defendant No. 1. At the request of defendant No. 1, plaintiff-Bank agreed to grant him advance to the tune ofRs.53,000.00 byway of Demand Term Loan for purchase of a Maruti vehicle. In consideration of sanctioning of the loan defendant No. 1 on November 3,1986, executed demand promissory note, agreement of hypothecation in respect of vehicle No. DDA-302, letter of instalment, letter of continuing security, letter of undertaking, letter of lien and set-off, bearer letter and letter a...

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Aug 28 1997 (HC)

C.H. Krishnan and Associates Vs. Union of India

Court : Delhi

Reported in : 1997VAD(Delhi)502; 68(1997)DLT506

C.M. Nayar, J. (1) The present suit has been filed by the plaintiff for recovery of Rs. 4,71,736.74. The facts as enumerated in paragraphs 2,3,4 and 5 of the plaint may be reproduced as follows : '2.Under a tripartite agreement entered into by and between the plaintiff, the President of India (Government of India), through the Planning Commission, New Delhi (hereinafter called 'The Planning Commission') and the Inter-data Inc. (a company incorporated under the laws of United States of America; hereinafter called 'the manufacturer'), the plaintiff was obliged to supply, install, service and upkeep a computer equipment manufactured by the manufacturer as per the terms thereof. 3.As per the terms of the said agreement, the title to the equipment was to pass on to the Planning Commission upon air-freighting of the equipment at the U.S. International Airport and the price for the Computer equipment was U.S. $410,130.00 being F.O.B. International U.S. Airport value payable by confirmed and ...

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Aug 28 1997 (HC)

Rashtariya Printing Press Vs. Gian Chand

Court : Delhi

Reported in : 1997VAD(Delhi)388; 71(1998)DLT137; 1997(43)DRJ47; (1998)118PLR18

Mohd. Shamim, J.(1) This is a second appeal preferred by the defendant/appellant (hereinafter referred to as the appellant in order to facilitate the reference) against the judgment and order dated October 17, 1978 passed by an Additional District Judge, Tis Hazari, Delhi whereby he set aside the judgment and decree dated January 14, 1972 dismissing the suit of the plaintiff/respondent (hereinafter referred to as the respondent for the sake of convenience) for recovery of possession over the properties bearing municipal Nos. VII/3020/64/5532-24 and 5556-63, plot No. 78, G.B.Road, Delhi, and decreed the suit for recovery of possession over the above said properties (hereinafter referred to as the disputed properties for the sake of brevity). (2) Brief facts necessary for the disposal of the present appeal are as under: that the respondent herein Shri Gian Chand (plaintiff in the suit) filed a suit bearing No. 59/72 for recovery of possession over the disputed properties alluded to above...

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