Himachal Pradesh Court November 2007 Judgments
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H.P. State Electricity Board Vs. H.P. Electricity Regulatory Commissio ...
Court: Himachal Pradesh
Decided on: Nov-21-2007
Reported in: 2007(3)ShimLC236
Surjit Singh, J.1. All these appeals are directed against the orders, dated 17th August, 2002, of State Regulatory Commission, hereinafter referred to as Commission, passed in six separate matters, whereby Himachal Pradesh State Electricity Board through its Secretary (appellant), hereinafter referred to as Board, has been ordered to pay different amounts of money by way of penalty as also additional penalty at different rates for continuing failure to comply with the directions, from 15th January, 2002 till the compliance, to the satisfaction of the Commission, of its six different directions contained in the Tariff Order, dated 29th October, 2001, and other appellants have been discharged with stern warning that in future the commission would deal with any contravention of its direction by holding them jointly and severally liable for the purpose of imposition of penalty, under Section 45 of the Electricity Regulatory Commission Act, 1998, hereinafter referred to Act of 1998, on acco...
Smt. Darshana Aggarwal Vs. Tax Recovery Officer and ors.
Court: Himachal Pradesh
Decided on: Nov-20-2007
Reported in: (2008)215CTR(HP)419,[2008]302ITR82(HP)
Deepak Gupta, J.1. The short question which arises for decision in this writ petition is whether the TRO while exercising powers under Rule 11 of the Schedule II to the IT Act, 1961 (hereinafter referred to as the Act), is entitled to determine the question whether a sale transaction made in favour of the petitioner is a Benami transaction or not?2. The facts necessary for decision of the case are that on 14th Feb., 1992 the house of the petitioner was searched by the IT authorities and cash amounting to Rs. 1,56,875 was seized. The petitioner thereafter filed a return showing the income of Rs. 30,600 for the relevant year. An amount of Rs. 1,56,875 being the amount seized was added to the income of the petitioner on protective basis. According to the Revenue, Shyam Sunder Aggarwal, husband of the petitioner had alleged in his statement that this amount belongs to his wife. However, later, it was found that the petitioner is only a housewife, having no independent source of income and ...
Commissioner of Income Tax Vs. Vishwa Bhushan Banta
Court: Himachal Pradesh
Decided on: Nov-19-2007
Reported in: (2008)214CTR(HP)177,[2008]301ITR149(HP)
Deepak Gupta, J.1. The following question has been referred for the opinion of this Court by the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal):Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was eligible for the benefit of carry forward of losses determined for the year on a return filed in pursuant to notice under Section 148?2. The brief facts necessary for decision of the aforesaid question are that the assessee is an individual. He did not file any return for the asst. yr. 1984-85. On 18th May, 1985 the AO issued a notice to the petitioner under Section 148 of the IT Act, 1961 (hereinafter referred to as the Act) requiring him to furnish return of his income in respect of the said year. The assessee filed his return in response to the notice on 25th Nov., 1987. In this return he declared a loss of Rs. 3,15,200. The AO processed the return and determined the loss at Rs. 1,280. However, th...
V.M.T. Spinning Company Ltd., Vs. State of H.P. and ors.
Court: Himachal Pradesh
Decided on: Nov-19-2007
Reported in: 2008(1)ShimLC145
Deepak Gupta, J.1. By this judgment we are disposing of the aforesaid six writ petitions since common questions of law and fact arise for decision in these cases.2. All the petitioners before us are Spinning Mills engaged in the production of cotton yarn. The petitioners in all the petitioners except in CWP No. 437/2007 manufacture the cotton yam from cotton. The petitioner in CWP No. 437 of 2007 has alleged that it manufactures the cotton yarn out of cotton waste. All the petitioners have their manufacturing units in the State of Himachal Pradesh. They alleged that they obtain the raw material from outside the State of Himachal Pradesh. The petitioners except in CWP No. 437 of 2007 purchase cotton bales from outside the State of Himachal Pradesh and these cotton bales are brought to their units within Himachal Pradesh and after going through a large number of processes the cotton yarn is manufactured. Petitioner in CWP No. 437 of 2007 alleged that it is only buying cotton waste from s...
Ashoka Alloy Steels Ltd. Vs. Board for Industrial and Financial Recons ...
Court: Himachal Pradesh
Decided on: Nov-14-2007
Reported in: [2008]142CompCas915(HP)
ORDERDeepak Gupta, J.1. The following two interesting questions of law arise for decision in the aforementioned appeal:1. Whether the company judge exercising powers under Section 20(2) of the Sick Industrial Companies (Special Provisions) Act, 1985, is bound by the recommendations/opinion of the Board for Industrial and Financial Reconstruction ('the BIFR') under Section 20(1) of the SICA recommending winding up of the company?2. What is the procedure to be followed by the company judge while proceeding with the winding up of the sick industrial company, under Section 20(2) of the SICA?2. It is not necessary to give the detailed facts of the case. The appellant is a company duly incorporated under the Companies Act, 1956, having its head office at village Missarwala, post office Majra, tehsil Paonta Sahib, district Sirmour. By the year 1990, the company had lost all its equity and could not pay the instalments of loans raised from the financial institutions. The plant of the company w...
State of H.P. Vs. Vijay Kumar and ors.
Court: Himachal Pradesh
Decided on: Nov-14-2007
Reported in: 2007(3)ShimLC176
Surjit Singh, J.1. State is aggrieved by the judgment of the trial Magistrate, whereby the respondents, who alongwith deceased Paramjeet Singh, were charged with and tried for offences under Sections 406, 467, 468, 471 and 120-B read with Section 34 of the Indian Penal Code, have been acquitted.2. First, the prosecution version may be noticed. Divisional Manager, Himachal Road Transport Corporation, Hamirpur (hereinafter referred to as H.R.T.C.) had arranged an auction for grant of licence for collection of adda parking fee, in respect of buses for the period from 1.5.1994 to 30.4.1995, on 30.4.1994. Accused Paramjeet Singh, who has since expired, gave the highest bid and so he was granted the licence. He was supposed to have executed an agreement in favour of the HRTC authorities, which he did execute. The agreement was submitted to the HRTC authorities, who kept the same in their record. The agreement consisted of three sheets of paper. On 10.3.1995, respondent Vijay Kumar, who is a ...
State of H.P. Vs. Sat Pal
Court: Himachal Pradesh
Decided on: Nov-13-2007
Reported in: 2008(1)ShimLC137
ORDER SHEETDate Order Appeal allowed Cr. A No. 389 of 200013.11.2007 Present :Mr. Virender Kumar Verma, Additional Advocate General, for the Appellant;Mr. Rahul Mahajan, Advocate, for the Respondent/accused.The judgment was pronounced today. The learned Counsel were heard on the quantum of sentence. The offence under Section 279 IPC is punishable with imprisonment of either description of the term which may extend upto six months or with fine which may extend to one thousand rupees or with both and the offence under Section 337 IPC is punishable with imprisonment of either description for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.Looking into the gravity of the offence, I feel that the ends of justice would be met if the accused is sentenced to undergo rigorous imprisonment for a term of three months and a fine of Rs. 1,000/-, in default of payment of the same further undergo rigorous imprisonment for a term of one month. ...
State of Himachal Pradesh Vs. Pawan Kumar
Court: Himachal Pradesh
Decided on: Nov-12-2007
Reported in: 2007(3)ShimLC167
Surjit Singh, J.1. State has appealed against the judgment of the trial Court (Sessions Judge) whereby respondent Pawan Kumar, who was tried for offences punishable under Sections 304-B and 498-A IPC, on the report of the Police, has been acquitted.2. Prosecution case, as it emerges from the record, may be noticed first. Deceased Sanjiv Bala, a resident of Hoshiarpur was married to the respondent on 22.5.1987. Certain shares of HINDALCO Industries, Bombay, were purchased in the name of the deceased by her father in the years 1981 and 1982. Total number of the shares was 283. The said shares had been purchased with the intention that at the time of the marriage of the deceased, the same would be sold and the sale proceeds utilized to bear the expenses of her marriage. At the time of the marriage, the brother of the deceased, PW-3 Jai Gopal, received a part of the value of those shares from certain persons. However, signatures of the deceased on transfer papers were not obtained at that ...
D.A.V. Senior Secondary School Vs. State of H.P. and ors.
Court: Himachal Pradesh
Decided on: Nov-12-2007
Reported in: 2008(I)ShimLC343
Rajiv Sharma, J.1. The brief facts necessary for the adjudication of this petition are that the petitioner-school i.e. D.A.V. Senior Secondary School, Una (hereinafter referred to as the petitioner) came to existence in the year 1911. The strength of the institution is about 3200 students. The Principal of the school sent a communication to respondent No. 4 on 19.5.2007 for registration of FIR against the persons mentioned therein. The gist of the complaint was that few teachers of the school, namely, Umesh Sharma, Narinder Sharma, Harish Kumar Shastri, Subhash Arora and Harish Chandan had instigated the students to indulge in vandalism in the school premises resulting in loss to the property. It appears from the record that on the same date i.e. 19th May, 2007 again the request for registration of First Information Report (FIR) against the teachers on whose instance the property of the school was damaged. No FIR was registered by the Station House Officer (SHO), Una, respondent No. 4 ...
State of Himachal Pradesh Vs. Jeetu Alias Ranjit and anr.
Court: Himachal Pradesh
Decided on: Nov-08-2007
Reported in: 2008CriLJ1730
Surinder Singh, J.1. Heard and gones through the record. The respondents were put on trial and acquitted for the offences under Sections 302, 307 of the Indian Penal Code and 25 of the Arms Act, by the trial Court in Sessions Case No. 8/92, decided on 25-7-1992, for allegedly committing the murder of Shri Vipan Kumar and attempt to cause murder of Shri Narinder Singh by stabbing with knife having 10' long blade.2. Briefly put, the prosecution case has been that on 2-3-1991, at about 12.00 noon, there was an auction of Liquor Vends at Kangra. When the auction was over, Baldev Singh (PW), Bhawan Chand, Narinder Singh (injured), Milap Chand, Raman Kumar Dogra and few other persons, who had participated in the auction went to 'Preet Hotel' for their lunch, which was hosted by Sardar Surjeet Singh, Around 3.00 p.m., after finishing their lunch, when the aforesaid persons came out from the hotel, some localities alleged that Vipan Kumar (deceased) had thrown a bottle from the hotel on the ro...
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