Himachal Pradesh Court January 1991 Judgments
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Commissioner of Income-tax Vs. Mohan MeakIn Breweries Ltd.
Court: Himachal Pradesh
Decided on: Jan-14-1991
Reported in: [1991]192ITR134(HP)
Devinder Gupta, J.1. The Income-tax Appellate Tribunal, Chandigarh Bench, has referred the following two questions of law to this court under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') :'1. Whether the Tribunal was right in law in holding that the expenses amounting to Rs. 49,750 under the heads 'Hotel bills', Travelling and taxi expenses' and 'Presentation items' for the assessee's guests, suppliers and customers fell outside the purview of the provisions of Section 37(2B) of the Income-tax Act, 1961 ?2. Whether the Tribunal has rightly held that Rs. 25,250 as expenditure incurred on eating facilities by the assessee to its customers did not constitute entertainment expenditure within the meaning of Section 37(2B) ?'2. The facts necessary, in brief, are that the assessee who is carrying on the business of manufacture and sale of beer, Indian-made foreign liquor, malt, breakfast food and soft-drinks, etc., and has a number of branches at various p...
Himachal Road Transport Corporation Vs. Arvind Singh Mann and ors.
Court: Himachal Pradesh
Decided on: Jan-14-1991
Reported in: 1991ACJ825
Devinder Gupta, J.1. A common question of law, which arises for determination in these Letters Patent Appeals, is as to whether the payment made by the State Government under the Scheme known as 'Himachal Pradesh Scheme for the payment of ex gratia grant to a passenger' (hereinafter referred to as 'the Scheme'), previously known as 'Himachal Pradesh Passenger Insurance Scheme' framed by the State of Himachal Pradesh under Section 3-A of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (Act No. 15 of 1955) (hereinafter referred to as 'the Passengers and Goods Taxation Act') and the amount paid by the appellant, namely, the Himachal Road Transport Corporation, by way of interim relief immediately after an accident is liable to be deducted from out of the amount of compensation awarded by the Tribunal to the claimants under the provisions of the Motor Vehicles Act, 1939 (as replaced by Motor Vehicles Act, 1988) (hereinafter to be called as 'the Act').2. The State legislature e...
Tara Dutt and ors. Etc. Vs. State of H.P.
Court: Himachal Pradesh
Decided on: Jan-09-1991
Reported in: 1991CriLJ3339
ORDERV.K. Mehrotra, J.1. The applicants in these Criminal Revisions Under Sections 397 and 401, Cr. P.C. are facing trial before Special Judge (Forests) Shimla in different criminal cases. Facts giving rise to these criminal revisions are similar. Those in the case of applicant Tara Datt may alone be noticed : The case of the applicants, accused persons in Corruption Trial No. 26-S/7 of 1987 registered as criminal case No. 14-S/7 of 1989 came up before the Special Judge, Shimla, on December 31, 1987. On that date the order passed by the learned Judge was :'Office report seen Heard. Register. I have seen the reports and perused the documents appended with the challan and found that there are sufficient grounds to proceed against the accused. The accused persons be summoned for 22-3-1988. Sd/-Special Judge, Shimla.'The case came up before the Special Judge on several dates thereafter. Not much progress could be made for various reasons. However, the matter was heard on January 4, 1990, o...
Sonam Gialahhan Negi Vs. State of Himachal Pradesh and ors.
Court: Himachal Pradesh
Decided on: Jan-04-1991
Reported in: AIR1992HP52
ORDERBhawani Singh, J. 1. The petitioner has filed this petition seeking relief to direct the respondents to allow his migration from Jawahar Lal Institute of Post-Graduate Medical Education and Research, Pondichery, to Indira Gandhi Medical College, Shimla, in three Year MBBS Course. 2. The case of petitioner for migration has been recommended by his above parent Institute at Pondichery (Annexure-PA), However, the second respondent has raised some objection against this migration. The tenor of the objection appears to be that the matter of the petitioner was not got approved within a period of three months. 3. The petitioner submits that the delay in this case is not on his part. As a matter of fact, it has been occasioned for the reason that the matter remained with the third respondent, who has also now decided the matter in his favour on 3-5-1990 (Annexure-PD). 4. Shri P.A. Sharma, learned Senior Standing Counsel for the Central Government, also submits that giving of approval is j...
The Jawali Harijan Co-operative Agricultural Society Vs. Maghu Etc. Et ...
Court: Himachal Pradesh
Decided on: Jan-04-1991
Reported in: AIR1992HP34
Devinder Gupta, J.1. This judgment will dispose of five regular second appeals filed by the defendant-appellant-Society against the judgment and decree passed on March 23, 1981 by the District Judge, Mandi, Kullu and Lahavi Soiti Districts at Kullu dismissing its appeals and there by confirming the judgment and decree passed on May 31, 1980 by Sub-Judge 1st Class, Kullu decreeing the respective civil suits of plaintiff-respondents.2. Plaintiff-respondent in each of the appeals filed a separate suit against defendant-appellant for grant of a decree for declaration to the effect that he was owner in possession of the land, particulars of which were given in the heading and in para 2 of each of the plaint, the District Welfare Officer, Kullu, got a deed of sale executed in respect of the suit land in favour of the appellant-Society which was a fictitious and bogus Society and as per the condition in the deed of sale, part of the sale consideration was to be paid subsequently which was not...
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