Himachal Pradesh Court August 2008 Judgments

Vijay Kumar Sood Vs. Neeraj Acharya and ors.

Court: Himachal Pradesh

Reported in: 2008(3)ShimLC376

Kuldip Singh, J.1. The defendant No. 4 has come in appeal against judgment, decree dated 24.5.2001 passed by learned Additional District Judge, (1) Kangra at Dharamshala in Civil Suit No. 3-K/98, decreeing the suit of respondent No. 1 for Rs. 1,20,000/- along with interest at the rate of 6% per annum from the date of decree till realization. In the appeal respondent No. 1 has filed cross-objections for enhancement of compensation.2. The pleaded case of respondent No. 1 is that appellant, a contractor, on 4.6.1997 at about 4 p.m. was demolishing through blasting a bridge at Draman on Pathankot-Mandi road under respondents No. 2 to 4, a flying splinter of stone hit the right eye of respondent No. 1. The respondent No. 1 was a student and very good in study and was merit holder. The respondent No. 1 got treatment at various places but due to injury he lost vision in the right eye which caused 30% permanent disability which adversely affected his future prospects in life. The respondent No...

Kalawati and ors. Vs. State of H.P. and anr.

Court: Himachal Pradesh

Reported in: 2008(3)ShimLC295

Surjit Singh, J.1. This appeal by Kalawati and others legal representatives of late Yash Pal Garg, and M/s. Yash Pal Garg & Company, is directed against the judgment and decree, dated 5th October, 2000, of learned Single Judge, whereby suit for recovery of certain amount of money, filed by late Yash Pal Garg and the aforesaid company, has been dismissed, on the grounds that the agreement, on the basis of which suit had been filed, was executed between Yash Pal Garg (in his individual capacity) and the State of Himachal Pradesh, through Conservator of Forests, but the suit had been filed in the name of M/s. Yash Pal Garg & Company and also on the ground that the same was bad and not maintainable, because notice, under Section 80 of the Code of Civil Procedure, that had been served before the institution of the suit was given to the defendants on behalf of M/s. Yash Pal Garg & Company and not by Yash Pal Garg, even though the agreement was signed by him in his individual capacity.2. Rele...

Anand Enterprises and anr. Vs. State of H.P and anr.

Court: Himachal Pradesh

Reported in: 2008(2)ShimLC400

Deepak Gupta, J.1. The petitioners by means of this writ petition are challenging the notification dated 8th August, 2003 whereby the exemption from payment of entertainment duty notified vide notification dated 22nd May, 2001 published in H.P. Rajpatra on 26th May, 2001 has been withdrawn with immediate effect.2. The allegations of the petitioners are that due to the advent of television programmes in India Cinema business all over the country started dwindling. Resultantly, many theatres were converted into commercial shopping centres, banquet halls, etc. Even in Himachal Pradesh a large number of theatres closed down. The State of Himachal Pradesh issued a notification dated 22.5.2001 which was published in the' Rajpatra on 26.5.2001, which reads as follows:In order to provide a boost to the Entertainment and Tourism Industry, arts, crafts and sports in the State, the Governor of Himachal Pradesh, in exercise of the powers conferred by Sub-section (3) of Section 12 of the Himachal P...

Commissioner of Income Tax Vs. Kangra Co-operative Bank Ltd.

Court: Himachal Pradesh

Reported in: (2009)221CTR(HP)192,[2009]309ITR106(HP),2008(2)ShimLC521,[2009]183TAXMAN72(NULL)

Deepak Gupta, J.1. This appeal has been admitted on the following question of law:Whether on the facts and circumstances of the case the ITAT was right in law in holding that the interest income earned by the assessee on deposits made with H.P. State Co-operative Bank in the shape of F.D.Rs. is income derived from Banking business and therefore eligible for deduction under Section 80p(2)(a)(i) of the Income Tax Act?2. The brief facts necessary for decision of the case are that the assessee is a Co-operative Bank created under the H.P. Co-operative Societies Act, 1968. Section 57 of the Act reads as follows:57. Reserve funds:(1) Every society shall maintain a reserve fund in respect of the profits, if any, derived from, its transactions.(2) Of the net profits of a society in each year there shall be carried to the reserve fund not less than twenty five per centum or such higher proportion as may be prescribed for such society or class of societies.(3) Save to the extent, and in such man...

Commissioner of Income-tax Vs. H.P. State Civil Supplies Corporation L ...

Court: Himachal Pradesh

Reported in: (2009)223CTR(HP)155,[2009]309ITR102(HP)

Deepak Gupta, J.1. This appeal by the Revenue has been admitted on the following questions of law:(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the change in the method of valuation of closing stock by the assessee from FIFO method to average cost method was justified ?(ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in deleting the addition of Rs. 17,33,319 made on account of change in the method of valuation of closing stock ?2. The undisputed facts of the case are that the assessee, i.e., H. P. State Civil Supplies Corporation prior to the assessment year 1992-93 was following the 'first in first out' (FIFO) method for evaluating the costs of its inventories. In the assessment year in question, the assessee changed the system and started following the system of 'average cost valuation'. The Assessing Officer came to the conclusion that the ass...

S.E. Hydel Circle Vs. Addl. Excise and Taxation Commissioner

Court: Himachal Pradesh

Deepak Gupta, J.1. This sales tax reference has been referred to this Court under the provisions of the Himachal Pradesh General Sales Tax Act, 1968 (hereinafter referred to as, 'the Act') for determination of the following substantial question of law:Whether the supply of electric meter by the appellant-Board to the consumer on payment of periodical hire charges to the appellant-Board under a duly executed agreement for such supply of meter amounts to 'sale' within the meaning of Section 2(j)(iv) of the H.P. General Sales Tax Act, 1968 read with other relevant provisions thereof, is allowed to be referred to the honourable High Court as it is arising from the order of this Tribunal ?2. Brief facts of the case are that the assessee is the Himachal Pradesh State Electricity Board (hereinafter referred to as, 'the Board'). The assessee is dealing in generation and distribution of electricity. The assessee supplies electricity to the consumers. To measure the electricity supplied to the c...

Commissioner of Income Tax Vs. Chander Prakash Gupta

Court: Himachal Pradesh

Reported in: (2008)220CTR(HP)477

Deepak Gupta, J.1. This appeal was admitted on the following substantial question of law:1. Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that since the order passed by the AO on 16th Oct., 1998 under Section 143(3) was in accordance with the order of the CIT passed under Section 68(2) of VDIS-97, the same cannot be considered as erroneous or prejudicial to the interest of the Revenue as the AO while framing reassessment on 16th Oct., 1998 could not have ignored the impact of the acceptance of declaration and the certificate issued by the CIT himself2. This case relates to the asst. yr. 1993-94. Search and seizure operations under Section 132 of the IT Act, 1961 (hereinafter referred to as the Act) were conducted at the residential and business premises of the assessee Sh. Chander Parkash Gupta on 19th May, 1994. During the search operation a rough trial balance dt. 28th Feb., 1993 was seized from the said residential premises. The t...

Excise and Taxation Commissioner Vs. Onkar Wine Agency

Court: Himachal Pradesh

Deepak Gupta, J.1. This sales tax reference has been referred to this Court for determination of the following question of law:1. Whether the composition of offence by the Collector under Section 80(1) of the Punjab Excise Act, 1914 on request of party concerned does not bind him to pay the sales tax and penalty under HPGST Act also.2. Briefly stated the facts of the case are that the assessee is a wholesaler, i.e., L-1 licensee of Indian-made foreign spirits (IMFS). The undisputed facts are that an inspection of the business premises of the assessee was carried out on August 23, 1997. The account books of the assessee were seized along with the excise record for the years 1996-97 and 1997-98. Physical stock verification was also carried out.3. All liquor which is imported into the State of Himachal Pradesh from outside is required to be entered at the excise barrier. It is not disputed that the assessee was importing liquor through Mehatpur where a multi-purpose barrier is situated. O...

Satluj Jal Vidyut Nigam Ltd. Vs. Continental Foundation Joint Venture

Court: Himachal Pradesh

Reported in: 2008(2)ShimLC510

Deepak Gupta, J.1. This Appeal is directed against the judgment dated 13th April, 2005 passed by a the learned Single Judge of this Court whereby he has held that this Court has no jurisdiction to entertain and adjudicate the objections filed by the present appellant to the award of the Arbitrator.2. The brief facts necessary for decision of the case are that the Nathpa Jhakri Power Corporation which has now been re-named as Satluj Jal Vidyut Nigam Limited (hereinafter referred to as the appellant-objector) entered into a contract with M/s. Continental Foundation Joint Venture which is an unincorporated joint venture between M/s. Continental Construction Limited duly registered under the Indian Companies Act and the Foundation Company of Canada Limited being a Company registered under the laws of Canada. This contract was entered into between the parties for the purposes of the construction of the Nathpa Jhakri Hydro Electric Project. The contract was entered into between the parties a...

Union of India (Uoi) Vs. Ganga Ram and anr.

Court: Himachal Pradesh

Reported in: 2008(3)ShimLC497

V.K. Ahuja, J.1. This is a Letters Patent Appeal filed by the appellant/ Union of India against the judgment of the Court of the learned Single Judge, dated 6.5.2003, allowing the petition filed by respondent No. 1 for the grant of Freedom Fighters' Pension.2. Briefly stated the facts of the case are that respondent No. 1 filed a writ petition under Articles 226/227 of the Constitution of India against the appellant/Union of India, who was impleaded as respondent No. 1 and as against respondent No. 2, State of H.P., who was impleaded as respondent No. 2 in the petition. It was submitted by the petitioner that the Government of India had promulgated a Scheme known as Freedom Fighters' Pension Scheme, 1972. The said Scheme was further liberalized in 1980 and renamed as the Swatantarta Sainani Samman Pension Scheme, 1980. It was alleged by the petitioner that he suffered at the hands of the Ruler of Bilaspur for taking part in the Praja Mandal Movement of Bilaspur State as he was externed...