Himachal Pradesh Court August 2008 Judgments
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State of H.P. and ors. Vs. Shiam Lal Sharma
Court: Himachal Pradesh
Decided on: Aug-14-2008
Reported in: 2008(2)ShimLC385
V.K. Ahuja, J.1. This is a writ petition filed by the State of H.P. under Articles 226/227 of the Constitution of India, for challenging the order passed by the learned Administrative Tribunal on 3.11.2000 in O.A. No. 3054 of 1994, allowing the application filed by the respondent for correction of birth entry.2. Briefly stated, the facts of the case are that the respondent joined the service of H.P. Government on 16.12.1960 as untrained J.B.T. The date of birth of the respondent was recorded in the matriculation certificate as 7.9.1942 in the service book. The applicant represented for correction of his date of birth in 1972 before Punjab University alleging that his date of birth was 9.11.1943. The date of birth of the respondent was corrected and a duplicate certificate was issued to the respondent on 24.6.1972. The respondent alleged that he applied for correction of his date of birth in 1972, but his case was rejected vide order dated 13.9.1991. He again filed an appeal/representat...
Naranjan Chauhan Vs. State of H.P. and ors.
Court: Himachal Pradesh
Decided on: Aug-14-2008
Reported in: AIR2009HP10,2008(2)ShimLC435
V.K. Ahuja, J.1. This is an appeal filed by the appellant against the judgment and decree of the Court of learned Single Judge, dated 2.3.2000, vide which the suit of the appellant for recovery of the amount was dismissed.2. Briefly stated the facts of the case are that the appellant as plaintiff filed a suit against the respondents, who were impleaded as defendants, for recovery of Rs. 8,50,105/- with interest at the rate of 18% per annum, w.e.f. 1.4.1993 till its payment. The plaintiff alleged that he had partnership concern alongwith two other persons as its partners, who were engaged in the business of retail sale of Indian made foreign liquor and country made liquor as Excise Licensees. On 16.3.1993, the defendants conducted an auction in respect of excise vends falling under Jubbal and Kotkhai Excise Unit. The plaintiff Firm had given the highest bid which was accepted by the defendants. The partners in between them decided as to how the vends should be run. The work of selling t...
Suresh Gaggal Vs. Income Tax Officer
Court: Himachal Pradesh
Decided on: Aug-14-2008
Reported in: (2009)221CTR(HP)96,[2009]180TAXMAN90(NULL)
Deepak Gupta, J.1. This appeal has been admitted on the following substantial question of law:Whether even after the amendment to Section 36(1)(vii) which after amendment provides that deduction on account of bad debt should be allowed once the same is established to have been written off in the books of accounts without proving anything else, the Tribunal was correct in law in upholding the disallowance on the ground that the assessee appellant had failed to prove that the debt had become irrecoverable?2. In this case, we are concerned with the assessment year 1993-94. The provisions of Section 36(1)(vii) as existing for the assessment year in question reads as follows:Section 36(1)(vii): Any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year....Prior to its amendment, which came into effect on 1st April, 1989 Clause (vii) read as follows:Subject to the provision of Sub-section (2), the amount of any debt, or part there...
Vijay Kumar Sud Vs. Sunil Mehra and ors.
Court: Himachal Pradesh
Decided on: Aug-14-2008
Reported in: 2008(3)ShimLC211
V.K. Ahuja, J.1. This is an appeal filed by the appellant against the judgment and decree of the Court of learned Single Judge, dated 13.9.2002, vide which the suit filed by the appellant for recovery of Rs. 12,44,000/, alongwith future interest, was dismissed.2. Briefly stated the facts of the case are that defendant had business dealings with Hanwant Dass Sud, the predecessor-in-interest of the plaintiffs. During the course of such dealings, the defendant had taken loans from the deceased Hanwant Dass Sud on 4.6.1995, 26.7.1995, 9.10.1995, 9.11.1995 and 14.12.1995, respectively in the sum of Rs. 1,00,000/-, Rs. 50,000/-, Rs. 1,00,000/-, Rs. 1,00,000/- and Rs. 50,000/- and had promised to repay the loans alongwith interest at the rate of 3.5% per month. It was alleged that defendant executed demand promissory notes for the consideration received by him agreeing to repay the loan amount on demand. In addition, the defendant also took cash loans from the deceased and issued three cheque...
Lion Textile Industries Vs. H.P. Financial Corporation and ors.
Court: Himachal Pradesh
Decided on: Aug-13-2008
Reported in: 2008(3)ShimLC310
Rajiv Sharma, J.1. The brief facts necessary for the adjudication of this petition are that the respondent No. 1-Corporation had advanced loan to the petitioner through its sole proprietor on 22.6.1989 and 27.10.1990. The agreement(s) of hypothecation deeds were prepared on 22.6.1989 and 27.10.1990, besides creating equitable mortgage under Section 58 (f) of the Transfer of Property Act, 1882 by depositing the title deed of the properties of the petitioner concern in favour of the Corporation vide letters dated 22.6.1989 and 27.10.1990. The petitioner availed a term loan of Rs. 8.40 lacs during the years 1989-1990 on different dates. The mortgaged/hypothecated moveable assets were sold on 28.10.1995 for Rs. 0.70 lac and immoveable assets were also sold on 22.2.1997 for Rs. 1.38 lacs. There was a shortfall in the recovery of loan dues and a sum of Rs. 78,95,237/- as on 10.6.2005 was still outstanding in the loan amount of the petitioner concern including interest up to 9.6.2005. The Res...
Sanjeev Kumar Verma Vs. State Bank of India and ors.
Court: Himachal Pradesh
Decided on: Aug-13-2008
Reported in: 2008(3)ShimLC328
R.B. Misra, J.1. In the present petition, the order dated 31.1.2004 (Annexure PC) issued by Chief Manager, State Bank of India has been challenged, whereby rejection of the representation of the petitioner regarding appointment on compassionate ground in the State Bank of India has been communicated. The another prayer has also been made by the petitioner for quashing the order dated 3.6.2004 (Annexure PE) issued by the Chief Manager, declining the petitioner the appointment on compassionate ground in the State Bank of India.2. As submitted for and on behalf of the petitioner that his father late Shri Gandi Ram Verma while working as Clerk in the State Bank of India died in harness on 2.12.2002 leaving behind his widow, i.e. the mother of petitioner and two children, including petitioner and Shri Rajeev Verma. Petitioner aged about 28 years at relevant time by virtue of his possessing qualification of 10 + 2 from H.P. Board of School Education fulfilling all the requisite criteria for ...
Bidhi Chand Vs. Smt. Kanta Devi
Court: Himachal Pradesh
Decided on: Aug-12-2008
Reported in: 2008(2)ShimLC397
Surinder Singh, J.1. The present petition under Section 482 of the Code of Criminal Procedure read with Article 227 of the Constitution of India has been filed for quashing the orders of maintenance passed in favour of the respondent-wife by both the Courts below.2. The admitted facts of the case which emerges from the evidence on record are:(a) The petitioner was a audit officer in the Co-operative Society and is now retiree. His previous wife had died on 24.9.1976 and his children from the previous wife are adult. His two daughters and a son were married and living separately. One son was unmarried.(b) The respondent Kanta Devi is also widower. She was residing along with her four children in village Jasoh of her previous husband Dharam Chand who died on 17.11.1997.(c) Both the parties herein were looking for a spouse so that they could be looked after and applied for the registration of the marriage duly supported by the affidavits.According to the respondent Kanta Devi, petitioner ...
Commissioner of Income Tax Vs. Gopal Associates
Court: Himachal Pradesh
Decided on: Aug-12-2008
Reported in: (2009)222CTR(HP)307
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 holding that the expenditure incurred on stamp duty and registration charges at the time of execution of lease agreement for taking on lease the fruit processing plant for seven years, was allowable as revenue expenditure.2. The brief facts necessary for decision of the case are that during the asst. yr. 1994-95 the assessee took on lease a fruit processing plant from the HPMC. The lease deed was executed on 27th Dec, 1993, for a period of 7 years. It is not disputed that in fact the lease deed was terminated w.e.f. 17th March, 1994. The assessee had spent a sum of Rs. 3,44,251 as stamp duty and registration charges on the lease deed. The AO treated this expenditure as capital expenditure by relying upon the judgment of the Karnataka High Court reported in the case Hotel Rajmahal v. CIT : [1985]152ITR218(KAR...
Bhoop Singh Vs. Puran Chand and ors.,
Court: Himachal Pradesh
Decided on: Aug-11-2008
Reported in: 2009ACJ1031,2008(2)ShimLC525
Kuldip Singh, J.1. This judgment shall dispose of RFA No. 236 of 2001, RFA No. 237 of 2001 and RFA No. 238 of 2001 arising out of MAC Case No. 3 of 1998, MAC Case No. 26 of 1998 and MAC Case No. 25 of 1998 respectively with common accident dated 28.5.1998 involving truck No. HP-35-0845 and decided by separate awards all dated 8.3.2001 by learned Motor Accident Claims Tribunal, Kinnaur at Rampur Buehshar. The common question of law is involved in all the three appeals, therefore, all appeals are being disposed of by common judgment.FAO No. 236 of 2001:2.On 28.5.1998 Chander Shekhar aged about 17 years was on board in truck bearing registration No. HP-35-0845 as conductor and was going from Kalka to Parwanoo. The truck at the relevant time was owned by > appellant and respondent No. 7 was driving the truck. The truck went out of the road at some distance from Oddi and had fallen in a nearby nullah causing death of Chander Shekhar and other two occupants. Chander Shekhar was the son of re...
Ashok Kumar Vs. State of Himachal Pradesh
Court: Himachal Pradesh
Decided on: Aug-11-2008
Reported in: 2008(2)ShimLC452
Rajiv Sharma, J.1. This criminal revision has been filed against the order dated 17.6.2008 passed by the learned Additional Sessions Judge (Fast Track Court) Solan, in application No. 12-FTC/4 of 2008.2. The brief facts necessary for the adjudication of this criminal revision are that the vehicle bearing registration No. HP-02-A-0289 (Maxi Cab/Trax) owned by the petitioner was seized in a case registered under Sections 20 and 61 of the Narcotic Drugs artd Psychotropic Substances Act 1985 in F.I.R. No. 54 of 2008, dated 8.5.2008 lodged at Police Station, Parwanoo, District Solan. He was arrested on the allegations that 4.200 Kgs. Charas was recovered from the Trax bearing No. HP-02-A-0289 alongwith another person Shri Ramesh Chand. He moved an application for grant of bail under Section 439 of the Code of Criminal Procedure. This Court enlarged him on bail vide order dated 25.7.2008. He moved an application for interim custody of the vehicle owned by him alongwith documents on sapurdari...
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