Himachal Pradesh Court October 2009 Judgments

Sh. Shyam Lal and anr. Vs. Smt. Surjeet Kaur and ors.

Court: Himachal Pradesh

Sanjay Karol, J.1. The owner of the vehicle in question has assailed the award dated 9.12.2005, passed by the Motor Accident Claims Tribunal, Bilaspur, H.P in M.A.C. Case No. 54 of 2003, titled as Smt. Surjeet Kaur and Ors. v. Sh. Shyam Lal and Ors. The challenge is limited to the findings returned by the Tribunal with respect to issue No. 4.2. Since the controversy in issue is narrow, hence brief facts necessary for adjudication are as under.3. The claimants, respondents No. 1 to 6 filed a petition under Section 166 of the Motor Vehicle Act, 1988 (hereinafter referred to as the Act) against the present appellants being owner and the driver of the vehicle (tempo) No. HP-12-8723 as well as against respondent No. 7 being the insurer of the vehicle. The claimants' case, as undisputedly which has emerged from the record is that the vehicle in question was hired by one Sh. Raghunath Kaushal for the purpose of carrying the goods on the occasion of the wedding of his son Kamal Kumar. The serv...

Cit Vs. Allied Industries

Court: Himachal Pradesh

Deepak Gupta, J.1. This appeal was admitted on the following questions of law:1. Whether on the facts and in the circumstances of the case the Hon'ble Tribunal was right in law in holding that income of Rs. 2,50,000 surrendered by the assessee during the assessment proceedings was income derived from the business of the industrial undertaking and thus eligible for deduction under Section 80-IB as the assessing officer had not specifically proved that the income was not from the business and profession? 2. Whether on the facts and in the circumstances of the case the Hon'ble Tribunal was right in law holding that 100 per cent deduction under Section 80-IB was allowable to the assessee on the surrendered income whereas the assessee surrendered the income of Rs. 2,50,000 on account of unaccounted expenses and also undertook to pay the tax on the surrendered income.This income could be taxed only under Section 69C of the Act under the head Income from other sources and there was no questio...

Sanjay Kumar and Inder Singh Vs. State of H.P.

Court: Himachal Pradesh

Surjit Singh, J.1. By this common judgment, two appeals, particulars of which are given in the heading hereof, are being disposed of, as both of them arise out of the same judgment of conviction and sentence, i.e. judgment dated 24th October, 2006, of the trial Court.2. Appellants Inder Singh and Sanjay Kumar were sent up for trial, for an offence, under Section 20 of the Narcotic Drugs and Psychotropic Substances Act, 1985, by Banjar Police, on the following allegations. On 27th January, 2005, PW-11 SI Dorje Ram, SHO Police Station, Banjar, accompanied by ASI Harish Chander (PW-9), Constable Amar Singh (PW-8) and a few other police officials, namely ASI Lekh Ram, Constable Om Chand and Constable Krishan Chand, left Police Station, Banjar, at 9 p.m., for routine patrolling. He went towards Fagu Pul, a place at a distance of about 6 km from Banjar. There, he and the police officials accompanying him organized a Naka. At 10.30 p.m., a vehicle (TATA SPACIO), bearing registration No. HP01K...

Commissioner of Income Tax Vs. Ambuja Darla Kashlog Mangu Transport Co ...

Court: Himachal Pradesh

Reported in: (2009)227CTR(HP)299

Deepak Gupta, J.1. These appeals are being disposed of by a single judgment as the question of law involved in all the appeals are virtually the same and read as follows:1. Whether the freight payments made by the assessee society to the truck owners who were also the members of the society, were subject to deduction at source in view of Section 194C(2), being payments made to the truck owners in their capacity as sub-contractors.2. In IT Appeal Nos. 25, 45, 46 and 50 of 2006 the following question of law is involved:Whether under Section 194C(2) of the IT Act the assessee is liable to deduct TDS.3. Briefly stated the facts of the case are that except for the Sirmour Truck Operators Union, the assessees in these appeals are registered cooperative societies. The Sirmour Transport Truck Operators Union is an unregistered AOP. However, this difference will have no impact on the hearing of the case.4. The assessees are registered societies/AOP constituted by the truck operators. These soci...

Satwinder Singh Vs. Ashish Dassgupta and ors.

Court: Himachal Pradesh

Surjit Singh, J.1. This appeal was admitted vide order dated 8th November, 2001 impliedly, on the following substantial questions of law:(a) Whether respondent No. 3 has authority to decide the fact regarding title of a person regarding shares in a company?(b) Whether respondent No. 3 has authority to challenge the Balance Sheet submitted and signed by the statutory auditors and registered with the Registrar of Companies?(c) Whether the consistent entries in the records registered with the Registrar of the Companies regarding Share holding can be ignored in comparison to the belated records submitted by one of the Directors under his sole signatures, which position is highly disputed?(d) Whether the Respondent Board can direct particular share holder to transfer his share so as to transfer the entire share holding in favour of one person?2. We have heard the learned Counsel for the parties and perused the record.3. Factual matrix of the case, relevant for deciding the appeal, may be no...

Commissioner of Income Tax Vs. Gheria Oil Gramudyog Workers Welfare As ...

Court: Himachal Pradesh

Reported in: (2010)228CTR(HP)94

Deepak Gupta, J.1. The following questions of law arise for decision in this appeal:1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that 'interest subsidy' received by the assessee under a scheme formulated by the State Government forms part of profits derived from the industrial undertaking and is hence eligible for deduction under Section 80-IB of the IT Act, 1961, when it has been clearly laid down by the Hon'ble Supreme Court in the cases of Cambay Electric Supply Industrial Co. Ltd. v. CIT : 1978 CTR (SC) 50 : (1978) 113 ITR 84 (SC) and CIT v. Sterling Foods : (1999) 153 CTR (SC) 439 : (1999) 237 ITR 579 (SC) that the words 'derived from' referred to in Section 80-IB have a narrower meaning than 'attributable to', and the interest subsidy could not have been treated as profits 'derived' from industrial undertaking?2. Whether the Tribunal was right in following its own decision in an earlier case, ignoring the principles laid d...

State of H.P. and ors. Vs. Laldei and ors.

Court: Himachal Pradesh

Deepak Gupta, J.1. The aforesaid appeal and cross-objection are being disposed of by this judgement.2. Briefly stated, the facts of the case are that one Shri Khem Singh died in an accident on 29.03.2003 while he was travelling in Jeep No. HP-48-9601. This Jeep belongs to the State of Himachal Pradesh and was registered in the name of Project Officer, DRDA. Admittedly, the jeep went of the road and rolled into Sal river and the deceased died on the spot. F.I.R. in respect of the accident was lodged with the police on 29.3.2003. The claimants are the widow and three minor sons of deceased Khem Singh. They filed a petition under Section 166 of the Motor Vehicles Act claiming compensation of Rs. 15 lakhs. This claim petition was resisted by the State. Defences raised were that the deceased who was employed as Junior Assistant had misused his position and had boarded the vehicle despite protest by respondent No. 2 who is the driver of the vehicle. The accident was not denied but it was sta...

Devinder Negi Vs. State of H.P. and ors.

Court: Himachal Pradesh

Surinder Singh, J.1. The doctors of respondent-Association employed in Indira Gandhi Medical College (IGMC) and Hospital, Shimla gave a call to go on strike on 28th March, 2007, in protest against non-acceptance of their long standing demands. This Public Interest Litigation is filed by the petitioner, a public spirited person, seeking appropriate writ/ direction to the State Government, to resolve the demands of the doctors, so that they do not proceed on strike.2. The Resident Doctors Association (RDA) respondent No. 2 is a registered body. It comprises of Interns, House Surgeons, Junior Residents/Post Graduate Students and Senior Residents/ Registrars posted in IGMC Shimla. They have certain long standing demands, pending with the State Government, with respect to the increase in the stipend to the Interns, regulate the working hours of the Resident Doctors, who have been performing their duties at a stretch for almost 36 hours, without any break and also to fill up the Post-graduat...

New India Insurance Company Ltd. Vs. Kushla Devi and ors.

Court: Himachal Pradesh

Deepak Gupta, J.1. This appeal by the Insurance Company is directed against the award passed by the learned Motor Accident Claims Tribunal, Kinnaur at Rampur Bushahr, in M.A.C. Case No. 76 of 2003 decided on 7.5.2005.2. Briefly stated the facts of the case are that the Ravinder Kumar died in an accident of truck No. HP-20A-3463, which took place on 19.09.2003. The claimants who are the widow, two minor children and mother of Ravinder Kumar filed a claim petition under Section 166 of the Motor Vehicles Act, 1988. In the claim petition it was alleged that the deceased Ravinder Kumar was aged 29 years. He was doing the work of agriculture, horticulture and Chowdhary, i.e. labourer engaged in loading and unloading of goods. It was alleged that the deceased was travelling in the vehicle but in the claim petition there is no allegation what-so-ever as to in what capacity the deceased was travelling in the vehicle. Reply to the petition was filed by the respondent No. 2, the driver of the tru...

Harjit Singh Vs. State of H.P.

Court: Himachal Pradesh

Surinder Singh, J.1. The challenge in this appeal is to the judgment dated 4.3.2006, passed by Learned Sessions Judge Solan, in Sessions Trial No. 15-S/7 of 2005, whereby the appellant Harijit Singh has been convicted for the offence under Section 20 of the Narcotic Drugs and Psychotropic Substances Act, 1985, hereinafter referred to as 'the Act', allegedly for keeping in his possession 5 kgs Charas and sentenced to undergo Rigorous Imprisonment for a period of 10 years and to pay a fine of Rs. 1,00,000/-; in default of payment of fine, to further undergo rigorous imprisonment for two years.2. The factual matrix of the case is that on 20th April, 2005, PW11 Inspector Gurdial Singh accompanied by Addl. SHO ASI Arjun Singh and other police officials was on patrolling duty at Bus Stand Parwanoo. Around 3.10 p.m., he briefed the officials to do random checking of the buses crossing that place. The first bus which came on the spot, from Shimla side was of Himachal Roadways Transport Corpora...