Himachal Pradesh Court April 1997 Judgments
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Hira Singh and Co. Vs. Commissioner of Income-tax
Court: Himachal Pradesh
Decided on: Apr-29-1997
Reported in: [1998]230ITR791(HP)
M. Srinivasan, C.J. 1. The question referred to this court by the Tribunal reads as follows : 'Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in upholding the addition of Rs. 1,12,275 on the basis of a 'kacha bill' made by the accountant and admitted to be so by the partner of the firm ?' 2. The assessment year is 1971-72. The assessee is a forest contractor. A bill showing sale of Rs. 1,12,275 was given to the Income-tax Department. When the said bill was put to one of the partners of the firm, he admitted the same to be a 'katcha bill' and also admitted that it was made by an accountant, who was no more with them. It is also admitted that it is only a 'pacca bill', which will be entered in the books of account and all the sales will be made to the financiers. The Income-tax Officer on the basis of those facts made the total addition of Rs. 1,12,275 on account of the said bill. 3. On appeal, the Commissioner of Income-tax deleted the said amo...
Giano Devi and ors. Vs. Gian Singh and anr.
Court: Himachal Pradesh
Decided on: Apr-24-1997
Reported in: 1998ACJ933
Arun Kumar Goel, J.1. We propose to dispose of these three appeals by a common judgment as they have arisen out of the same accident. F.A.O. No. 166 of 1988 has been filed by the claimants for enhancement, whereas F.A.O. No. 178 of 1988 has been filed by the New India Assurance Company, Shimla against the award passed by the Motor Accidents Claims Tribunal (2), Shimla on the plea that it is not liable for payment of compensation awarded under the said award. F.A.O. No. 170 of 1988 has also been filed by the New India Assurance Co. Ltd. against the award passed by the aforesaid Motor Accidents Claims Tribunal (2), Shimla in M.A.C.T. Case No. 14-S/2 of 1988.2. Brief facts of these appeals need to be given in order to properly appreciate the submissions made on behalf of the parties.F.A.O. No. 170 of 19883. In this case a claim petition came to be filed by Subhadra Devi widow, Kusum Lata, Reena Kumari, minor daughters, Sunil Kumar, minor son, Manohar Singh and Gopi, parents respectively o...
Soma Devi and ors. Vs. Krishan Ram and ors.
Court: Himachal Pradesh
Decided on: Apr-21-1997
Reported in: 1998ACJ282
Kamlesh Sharma, J.1. This appeal is directed against the judgment dated 24.9.1986, passed by Motor Accidents Claims Tribunal, Hamirpur, camp at Bilaspur, whereby the claim petition of the appellants-claimants was dismissed holding that the accident in which Dharam Singh had died had not taken place due to rash and negligent driving of tractor No. HPB 1024. However, under Section 92-A of the Motor Vehicles Act, 1939, the appellants-claimants were awarded lump sum compensation of Rs. 15,000/- in equal shares against no fault liability payable by respondent insurance company holding that there was no sale of the tractor by respondent Krishan Ram in favour of respondent Lekh Ram.2. Appellant-claimant Soma Devi is the widow, Jashodha Devi is the mother and Ashok Kumar, Rishi Paul, Sunita Kumari, Anju, Raj Kumari are the sons and daughters and Lekh Ram is the brother of deceased Dharam Singh, who had died in the accident of the tractor on 8.10.1983. They had filed claim petition praying for ...
Pawna Devi Vs. Chuni Lal
Court: Himachal Pradesh
Decided on: Apr-10-1997
Reported in: II(1998)DMC1
Arun Kumar Goel, J.1. This appeal is directed against the judgment and decree dated 10.12.1993 passed by District Judge, Kangra at Dharamshala in H.M. A. No. 16-D /III/93, whereby marriage between the parties has been dissolved by a decree of divorce under Section 13 of the Hindu Marriage Act.2. Parties to the case were married on 9.3.1994 at village Sidhpur, Mauza Khanyara, Tehsil Dharamshala District Kangra and they have a son who was born on 24.7.1987. Cruelty was pleaded to be the ground for dissolution of marriage by the respondent (hereinafter referred to as the 'husband') against the appellant (hereinafter referred to as the 'wife'). According to the husband, after the marriage for sometime parties lived cordially, however, after 5-6 months the behaviour of the wife became indifferent towards the husband and his family members as she would pick up quarrel on small pretext and would also leave the house without the consent of the husband. Not only this, the wife would also hurl f...
Gammon India Ltd. Vs. Tushya Devi and ors.
Court: Himachal Pradesh
Decided on: Apr-04-1997
Reported in: 1998ACJ516
Kamlesh Sharma, J.1. Appellant Gammon India Limited has assailed award dated 27.9.1986 passed by Commissioner Workmen's Compensation, Shimla, Solan and Bilaspur Districts at Shimla (hereinafter called 'the Commissioner') whereby the respondents were awarded the following compensation:(i) Compensation : Rs. 45,968.17(ii) Simple interest percent per forat the rate of 6annum : Rs. 5,742.87 (iii) Penalty : Rs. 11,492.04______________Total : Rs. 63,203.08Since the appellant had deposited an amount of Rs. 19,200/- on 6.6.1986, it was directed to make payment of an amount of Rs. 44,003.10 to the respondents within a period of two months from the date of the award, failing which it would be liable to pay interest at the rate of 6 per cent per annum. The amount of award was apportioned amongst the respondents in equal shares.2. Respondent Nos. 1 to 3 are widow and sons of deceased workman Jaman Sada. Admittedly, he was working as a daily-waged labourer with the appellant w.e.f. October, 1983. O...
State of Himachal Pradesh and ors. Vs. Chet Ram and ors.
Court: Himachal Pradesh
Decided on: Apr-04-1997
Reported in: 1998ACJ438
R.L. Khurana, J.1. This appeal has been directed against the award dated 10.12.1991 of the Motor Accidents Claims Tribunal, Shimla, whereby compensation to the extent of Rs. 80,000/- with costs was awarded in favour of respondent No. 1, Chet Ram, hereinafter referred to as the claimant.2. Briefly stated, the facts of the pre-sent case are these. Jeep bearing registration No. HIS 519 belongs to the Medical Department of the State. It is registered in the name of the appellant No. 2, Chief Medical Officer, Shimla. Appellant No. 3 Dr. Savita Sharma at the relevant time was working as Medical Officer at Ripon Hospital, Shimla, under appellant No. 2. Babu Rain and Madan Lai were the drivers of the said jeep.3. On 22.11.1988 at about 6-7 p.m. when the said jeep was being driven by respondent No. 2 Roop Lal it met with an accident near Durga Gas Store on Shimla- Sanjauli road. In such accident the jeep had gone off the road into a nullah. The claimant, who was travelling in the said jeep, sus...
Khushal Singh Subhash Chander Vs. Commissioner of Income-tax
Court: Himachal Pradesh
Decided on: Apr-01-1997
Reported in: [1997]228ITR608(HP)
M. Srinivasan, C.J.1. The question referred to this court by the Tribunal reads as follows :' Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in disallowing the payment of additional royalty/ penalty on blazes cut on trees which were not allotted to the assessee ?'2. The relevant facts are that the assessee had entered into a contract for cutting blazes in the trees for the purpose of collecting resin. He had to pay penalty on two counts, one for cutting bigger sizes of blazes than permitted and second for putting blazes on trees which were not allotted to him. The total penalty levied was with reference to three assessment years, i.e., 1978-79, 1979-80 and 1980-81. In the course of assessment proceedings, the Income-tax Officer held that the payment of those sums had to be made because the assessee had acted in contravention of law and disallowed the claim of the assessee that it should be treated as business expenditure. When the matter came befo...
Dhyan Chand Vs. Smt. Savitri Devi and ors.
Court: Himachal Pradesh
Decided on: Apr-01-1997
Reported in: AIR1998HP37
Arun Kumar Goel, J.1. This is plaintiffs second appeal against the judgment and decree passed by Shri P.O. Goel, Additional District Judge-I, Kangra at Dharamsala. By means of impugned judgment and decree passed on 20-4-1996 in Civil Appeal No. 24-N/95 the appeal has been allowed and consequently the judgment and decree passed by the Sub-Judge 1st Class (I), Nurpur, in Civil Suit No. 417 of 1988, dated 16-5-1995 has been reversed by allowing the appeal of defendant No. 1 and consequently the suit of the plaintiff has been dismissed.2. Material facts of this case, are short and are not in dispute. Chhaju Ram was the predecessor-in-interest of the parties to the suit. Smt. Savitri Devi-defendant No. 1 is the widow, whereas Dhyan Chand, plaintiff and defendants Nos. 2 to 4, Rattan Chand, Kuldip Chand and Ashok Kumar are sons and Biaso Devi, Kailasho Devi and Kanta Devi are the daughters of late Shri Chhaju Ram. Deceased-Chhaju Ram, who owned sufficient immovable property in two villages s...
Commissioner of Income Tax Vs. Subash Chand and Co.
Court: Himachal Pradesh
Decided on: Apr-01-1997
Reported in: (1998)146CTR(HP)262
M. SRINIVASAN, C.J. :The Tribunal has referred the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in ordering that the claim of the assessee-firm for registration under s. 185 of the IT Act, 1961, be accepted ?'2. The assessee in this case filed Form No. 12 seeking renewal of registration for the year under consideration, namely, 1980-81, on 10th July, 1980. The ITO refused to renew the registration on the ground that the licence to vend liquor had been obtained only in the name of Shri P. C. Anand and he had entered into partnership with others in the assessee-firm. The ITO gave the following reasons for refusing the continuation of registration :'(a) The right of a licence is a right in person which authorised the licensee to do the thing for which it has been granted. The licence granted to Shri P. C. Anand is not assignable.(b) In the licence there is no transfer of interest.(c) If other person who illegally shares the...
Commissioner of Income-tax Vs. Subash Chand and Co.
Court: Himachal Pradesh
Decided on: Apr-01-1997
Reported in: [1998]230ITR16(HP)
M. Srinivasan, C.J.1. The Tribunal has referred the following question :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in ordering that the claim of the assessee-firm for registration under Section 185 of the Income-tax Act, 1961, be accepted ?'2. The assessee in this case filed Form No. 12 seeking renewal of registration for the year under consideration, namely, 1980-81, on July 10, 1980. The Income-tax Officer refused to renew the registration on the ground that the licence to vend liquor had been obtained only in the name of Shri P. C. Anand and he had entered into partnership with others in the assessee-firm. The Income-tax Officer gave the following reasons for refusing the continuation of registration :'(a) The right of a licence is a right in person which authorised the licensee to do the thing for which it has been granted. The licence granted to Shri P. C. Anand is not assignable.(b) In the licence there is no tr...
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