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Ajanta Electricals Vs. Collector Central Excise and ors.

Court : Punjab and Haryana

Subject : Customs

Acts : Central Excise Act, 1944; Finance (2) Act, 1977; ;Constitution of India - Article 226

Reported in : 1988(35)ELT34(P& H)

Advocate for Appellant : Bhagirath Dass, Adv.

Sukhdev Singh Kang, J.1. Whether lamp holders are electric lighting fittings described in Entry 61 of the 1st Schedule to the Central Excises and Salt Act, 1944 and are liable to excise duty is the short...

Hans Raj Choudhri Vs. J.S. Rajyana, Excise and Taxation Officer (Enfor ...

Court : Punjab and Haryana

Subject : Sales Tax

Reported in : [1967]19STC489(P& H)

Advocate for Appellant : Bhagirath Dass, Adv.

Shamsher Bahadur, J.1. This judgment will dispose of two writ petitions by Hans Raj Choudhri, both directed against the Excise and Taxation Officer (Enforcement). Civil Writ No. 2371 of 1964 relates to the levy of purchase...

Shree Gopal Paper Mills Ltd., Yamunanagar Vs. Industrial Tribunal, Pun ...

Court : Punjab and Haryana

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 33 and 33(2)

Reported in : AIR1961P& H447; [1961(2)FLR374]

Advocate for Appellant : Bhagirath Dass, Adv.

ORDERShamsher Bahadur, J.1. In these writ proceedings under Articles 226 and 227 of the Constitution of India, the petitioner, Shree Gopal PaPer Mills Limited. has challenged the validity of the order Passed by Mr. Kesho Ham...

Hazi Amir Mohd. Mir Ahmed Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148

Reported in : [1977]110ITR630(P& H)

Advocate for Appellant : Bhagirath Dass and; B.K. Gupta, Advs.

O. Chinnappa Reddy, J.1. For the assessment year 1962-63, the Income-tax Officer assessed the assessee on April 21, 1964, on a total income of Rs. 11,510. In the balance-sheet of the assessee, there appeared cash credits...

East India Cotton Manufacturing Company Private Limited Vs. the Assess ...

Court : Punjab and Haryana

Subject : Sales Tax

Reported in : [1973]30STC489(P& H)

Advocate for Appellant : Bhagirath Dass,; B.K. Jhingan and; S.K. Hirajee, Adv

Ranjit Singh Sarkaria, J.1. Appellant is a company registered under the Companies Act, 1956, having its registered office at Calcutta and a factory at F'aridabad (Haryana State) for the manufacture and processing .of textiles. It is...

Pritam Singh Brar Vs. State of Punjab Through Secretary to Govt., Punj ...

Court : Punjab and Haryana

Subject : ServiceConstitution

Acts : Punjab Civil Services Rules, 1959 - Rules 3.26 and 5.32; Constitution of India - Articles 14 and 309 to 311(2)

Reported in : AIR1968P& H189

Advocate for Appellant : Bhagirath Dass,; M.R. Agnihotri,; B.K. Jhingan and;

A.N. Grover, J. 1. This is a petition under Article 226 of the Constitution which has been referred to a Full Bench owing to the importance of the points involved. The petitioner, Dr Pritam Singh Brar,...

Shri Harish Chand Vs. Collector of Amritsar and anr.

Court : Punjab and Haryana

Subject : Constitution

Acts : Constitution of India - Article 14; Punjab State Aid to Industries Act, 1935 - Sections 35

Reported in : AIR1959P& H19

Advocate for Appellant : Bhagirath Dass and; Rajinder Sachar, Advs.

1. We are asked to consider in this case whether the provisions contained in Section 35 of the Punjab State Aid to Industries Act, 1935, are repugnant to the provisions of Article 14 of the Constitution.2....

Commissioner of Income-tax, Patiala Vs. Patram Dass Raja Ram Beri

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1961 - Sections 139, 139(8), 148, 271(1), 276-C and 276-CC, ; Indian Income-tax Act, 1922 - Sections 18-A, 22(2), 23-B, 28 and 28(1), ; Taxation Laws (Amendment) Act, 1975; ;Orissa Sales Tax Act, 1947 - Sections 9(1) and 25(1); Bombay Sales Tax Act; Mysore Sales Tax Act; Central Sales Tax Act - Sections 9; Wealth-tax Act; Constitution of India - Article 20(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 37(1), 46 and 63

Reported in : AIR1982P& H1

S.S. Sandhawalia, C.J. 1. A sharp cleavage of judicial opinion on the spinal issue--whether the doctrine of actus non facit reum nisi mens sit rea, is attracted to the penalty proceedings strictly within the four corners...

Tara Chand Sharma and anr., Vs. Uma Aggarwal and ors.

Court : Punjab and Haryana

Subject : Family

Reported in : AIR2010P& H30

Adarsh Kumar Goel, J.1. Seth Bhagirath Dass was a well known Senior Advocate practicing in this Court. He died on 25.4.1989. He was survived by his wife and sisters but had no issue. He executed Will...

Smt. Kamla Vati Vs. Commissioner of Income-tax (Central), PatialA.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [1978]111ITR248(P& H)

CHINNAPPA REDDY, ACTG. C.J. - On March 17, 1970, the assessee made a voluntary disclosure of income of Rs. 1,30,000 which was allowed to be spread over equally over the four assessment years 1961-62, 1962-63, 1963-64...