Himachal Pradesh Court November 1996 Judgments
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Commissioner of Income-tax Vs. Nayyars Minerals Export Pvt. Ltd. (No. ...
Court: Himachal Pradesh
Decided on: Nov-29-1996
Reported in: [1998]231ITR868(HP)
M. Srinivasan, C.J.1. Two questions are referred to us which are as follows :--'Assessment year 1978-79 : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that hiring of certain machineries from sister concern would not amount to transfer as provided under Section 80J(4)(ii) of the Income-tax Act, 1961 ? Assessment year 1079-80 : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that hiring of certain machineries from sister concern would, not amount to transfer as provided under Section 80J(4)(ii) and whether the assessee is entitled to relief under Section 80J even though there was no exploitation of forest and sizing of timber during the accounting period relevant to this assessment year but saleswere effected of the material already produced from such activity in earlier years ?'2. The first question and the first part of the second question are the same as that referred to this c...
Twarku Vs. Surti
Court: Himachal Pradesh
Decided on: Nov-29-1996
Reported in: AIR1997HP76
1. In this Regular Second Appeal under Section 100 CPC appellant-defendant. Twarku, has assailed decree and judgment dated 10-10-1995 passed by Distriet Judge. Shimla, whereby his appeal was dismissed and decree and judgment dated 30-4-1992. of Sub-Judge 1st Class. Theog. District Shimla. was affirmed. Sub-Judge 1st Class had decreed the suit of respondents-plaintiffs Smt. Surti to the following effect:--'In view of my findings on the above issues the suit of the plaintiff is decreed and the plaintiff is declared the exclusive owner in possession to the suit land comprised in Khewat No. 11/15 Khasra No. 67 min and 68/7 kim No. 2 measuring18-1 bighas situated in Chak Jungle Rohru.Tehsil Theog. District Shimla, H.P. which is the immoveable property in Schedule 'A' and the plaintiff is entitled for the possession of immoveable property however the plaintiff has not been able to prove the possession of the moveahle properly shown in schedule 'B' with deceased Sh. Dhanu thereby she is not e...
Controller of Estate Duty Vs. Smt. Daleshwari Devi
Court: Himachal Pradesh
Decided on: Nov-29-1996
Reported in: [1998]231ITR619(HP)
M. Srinivasan, C.J. 1. The question referred to this court reads asfollows : 'Whether, on the facts and in the circumstances of the case, the reopening of the assessment by the Assistant Controller of Estate Duty was valid in law ?' 2. The husband of the accountable person died on April 12, 1977. An order of assessment was passed initially by the Assistant Controller of Estate Duty, which was set aside on appeal by the Controller on January 10, 1980. The matter was remanded to the Assistant Controller for fresh assessment. Three questions were directed to be considered. We are concerned only with one question, which was 'whether half of the estate passed as contended by the appellant after the death of the deceased, the late Dewan Pritam Singh'. 3. The Assistant Controller discussed the relevant facts and also relied upon the assessment of the deceased in the status of the Hindu undivided family both under the Income-tax and Wealth-tax Acts and proceeded tohold that only half of the es...
Commissioner of Income-tax Vs. Nayyars Minerals Export (P.) Ltd. (No. ...
Court: Himachal Pradesh
Decided on: Nov-29-1996
Reported in: [1998]231ITR864(HP)
M. Srinivasan, C.J.1. The question referred to this court is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that hiring of certain machineries from sister concern would not amount to transfer as provided under Section 80J(4)(ii) of the Income-tax Act, 1961 ?'2. The learned Advocate-General contends that hiring of certain machinery would also be a transfer within the meaning of Section 80J(4)(ii) of the Income-tax Act. For that purpose reliance is placed upon the judgment of the Bombay High Court in Capsulation Services Pvt. Ltd. v. CIT : [1973]91ITR566(Bom) , but that said judgment has been disapproved on this question by the Supreme Court in Bajaj Tempo Ltd. v. CIT : [1992]196ITR188(SC) , though on another aspect of the matter the judgment of Bombay High Court has been approved by the Supreme Court. However, the Supreme Court has clearly pointed out that the crucial word in that section is 'formed' and importance shoul...
Arjun Singh Vs. State Bank of Patiala and anr.
Court: Himachal Pradesh
Decided on: Nov-22-1996
Reported in: [1998]91CompCas477(HP)
M. Srinivasan, C.J.1. This revision petition is against an order passed by the Sub-Judge First Class, Nalagarh, by which he dismissed the application of the petitioner for grant of leave to defend the suit under the provisions of Order 37 of the Code of Civil Procedure and passed a decree in favour of the respondents for a sum of Rs. 1,05,368 with interest on the principal sum of Rs. 88,000. A preliminary objection is raised by the respondents that the revision petition is not maintainable. It is argued that by virtue of Section 115(2) of the Code of Civil Procedure, when an order is appealable either to the High Court or to any court subordinate thereto, the High Court shall not vary or reverse any decree or order in that application. Reliance is placed on a judgment of the Delhi High Court in Khem Chand v. Hari Singh, AIR 1979 Delhi 7. In that case, while rejecting an application under Order 37 for leave to defend, the court passed a decree in favour of the plaintiff for Rs. 9,495. T...
Parkash Nath, Vs. Commissioner of Income-tax
Court: Himachal Pradesh
Decided on: Nov-21-1996
Reported in: (1997)141CTR(HP)52,[1997]225ITR305(HP)
Kamlesh Sharma, J. 1. These criminal writ petitions (Nos. 15 of 1992, 20 of 1994 and 34 of 1995) are being disposed of by a common judgment as these involve similar facts and common questions of law.2. Against each petitioner in these writ petitions, the Assistant Commissioner of Income-tax, Circle I, Shimla, respondent No. 2, has filed a complaint under Section 276CC of the Income-tax Act, 1961 (hereinafter called 'the Act'), in the court of the Chief Judicial Magistrate, Shimla, who has issued process after taking cognizance of the offence. In these criminal writ petitions, each petitioner has challenged the criminal complaint and the proceeding pending against him/her in the court of the Chief Judicial Magistrate, Shimla.The facts in brief :3. All the three petitioners, namely, Shri Prakash Nath, Sandeep Khanna and Smt. Govindi, were partners of the firm carrying on business in the name and style of Kailash Nath and Associates during the year relevant to the assessment year 1988-89,...
Gun Parkash and anr. Vs. Bhola Nath
Court: Himachal Pradesh
Decided on: Nov-21-1996
Reported in: AIR1997HP27
Arun Kumar Goel, J.1. Parties in this appeal are being referred to as 'defendants' and 'plaintiff',1 The plaintiff filed a suit for declaration and injunction as a consequential relief against the defendants. In order to properly appreciate the background of this case, it is necessary to draw the pedegree table which is to the following effect :-- Dhari | ______________________|______________________ | | Kanha Jai Dev. | Died issueless and left Yadupati behind Smt. Shyama who | died on 29/30-1-1985. Bhola Nath (Plaintiff)2. This appeal is filed by the defendants against the decree passed by the lower appeallate Court, Facts regarding which the parties are not at variance are that Kanha and Jai Dev were real brothers and were the sons pf Dhari. So far Jai Dev is concerned, he had no issue and was survived by his widow Smt. Shyama. On the other hand, Kanha had only one son, named, Yadupati and Bhola Nath plaintiff is the son of Yadupati. In the presentcase, the estate of Smt. Shyama is t...
Deputy General Manager, H.R.T.C. Vs. Presiding Officer, Labour Court a ...
Court: Himachal Pradesh
Decided on: Nov-20-1996
Reported in: (1998)IIILLJ11HP
M. Srinivasan, C.J.1. The petitioner-Corporation is challenging the award passed by the Presiding Officer of the Labour Court on a reference under Section 10 of the Industrial Disputes Act. The Labour Court has held that respondents No. 2 and 3 herein who were appointed initially in 1986 as daily waged employees, are entitled to regular appointment as Chowkidars on daily wages after completion of 240 days of service and they are entitled to arrear of wages and other benefits. The reference was thus decided in favour of the said persons.2. Obviously, the Labour Court has misunderstood the ruling in Mool Raj Upadhyaya v. State of H. P. and Ors., 1994 Supp (2) SCC 316. The Supreme Court had to consider the provisions of the Scheme framed by the State Government with regard to the Departments of P. W. D. and I & P H. The Supreme Court modified the Scheme with regard to four paragraphs thereof and held as follows :'(1) That those completing 10 years continuous service with at least 240 days...
Darje Wangial Vs. Karam Singh
Court: Himachal Pradesh
Decided on: Nov-18-1996
Reported in: II(1997)DMC83
R.L. Khurana, J.1. This criminal revision has been filed by the petitioner under Section 397 of the Code of Criminal Procedure against the order dated 25.8.1993 of the Sessions Judge, Shimla setting aside the order dated 12.11.1992 of the Chief Judicial Magistrate, Kinnaur granting maintenance under Section 125, Code of the Criminal Procedure to the petitioner.2. The sole ground for determination in the present case is-whether the petitioner is illegitimate child of the respondent and entitled to claim maintenance from the latter.3. The petitioner, a minor child, through his mother Smt. Ganga Mani filed a petition under Section 125 of the Code of Criminal Procedure claiming maintenance at the rate of Rs. 500/- per month. It was averred that the mother of the petitioner and her friends had decided to arrange a dinner party on 23.5.1989 in Village Kanam for a newly wedded couple Suresh Pal and Mangal Devi. On 22.5.1989 at about 9 p.m. the mother of the petitioner accompanied by her frien...
Mrs. Surjeet Malhan and B.K. Malhan Vs. John Tinson and Co. Pvt. Ltd. ...
Court: Himachal Pradesh
Decided on: Nov-14-1996
Reported in: [1998]92CompCas631(HP)
Arun Kumar Geol, J. 1. We propose to dispose of both these appeals by a common judgment. R. F, A. No. 231 of 1985, has arisen out of judgment and decree dated March 4, 1985, passed by a learned single judge of this court in Civil Suit No. 1 of 1973, and R. F. A. No. 230 of 1985 has arisen out of the same judgment passed by the learned single judge in Civil Suit No. 2 of 1973. Both these suits were filed by the plaintiffs for declaration, permanent and mandatory injunction. In Civil Suit No. 1 of 1973, filed by Smt. Surjeet Malhan and in Civil Suit No. 2 of 1973 filed by her husband, Shri B. K. Malhan, defendants Nos. 1 to 3 were common. However, in Civil Suit No. 1 of 1973, defendant No, 4 is Shri B. K. Malhan, who is the plaintiff in Civil Suit No. 2 of 1973. Both the suits were taken together and by a common judgment were dismissed. The parties in both the appeals are being referred to as 'the plaintiff' and 'the defendants'. Defendant No. 1 is the company, defendant No. 2, R.D. Bhag...
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