Himachal Pradesh Court December 2009 Judgments
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Naveen Sood Vs. the Narcotic Central Bureau
Court: Himachal Pradesh
Decided on: Dec-31-2009
Surinder Singh, J.1. The challenge in this appeal is to the judgment of conviction dated 26th, June, 2007, passed by the learned Special Judge (Fast Track Kullu), under Section 20 read with Section 29 of The Narcotic Drugs and Psychotropic Substances Act, 1985, in short 'The Act', whereby the appellant has been sentenced to undergo the rigorous imprisonment for a period of 14 years and to pay a fine of rupees two lacs, in default of fine to further undergo the sentence for a period of one year.A. PROSECUTION CASE2. In short, the facts giving rise to this appeal can be summed thus. The Narcotic Control Bureau (NCB) Chandigarh, through its Intelligence Officer Sh. P.K. Sharma, (PW10) filed a complaint against the appellant and two others, hereinafter to be referred, 'the accused', under the aforesaid sections, alleging that on 11th February, 2004 he (PW10) alongwith Sh.O.P.Sharma, Superintendent (PW11) NCB Chandigarh office alongwith Baldev Rai DEO and Sepoy Rajesh Kumar reached Kullu on...
State of H.P. Vs. Harbans Lal and ors.
Court: Himachal Pradesh
Decided on: Dec-31-2009
Surjit Singh, J.1. State has appealed against the judgment dated 9.6.1994 of learned Sessions Court Hamirpur, whereby respondent Harbans Lal husband, Dhani Ram and Karam Chand brothers of the husband and Bohri Devi mother-in-law of deceased Urmila Devi, who were tried for offences under Sections 498-A and 306 Indian Penal Code, have been acquitted.2. Case of the prosecution may be summed up thus. Deceased Urmila Devi daughter of PW1 Kirpa Ram was married to Harbans Lal respondent in the month of October 1984. For about four months, Urmila Devi was kept and treated well but thereafter, all the respondents started giving beatings to her. Respondent Bohri Devi, the mother-in-law of the deceased wanted that she live as wife of all her three sons, i.e., respondent Harbans Lal, with whom she was married and also his two brothers, i.e., respondent Dhani Ram and Karam Chand. Deceased objected to this immoral suggestion of Bohri Devi. Further, all the four respondents used to demand television ...
Mukesh Malhotra and ors. Vs. Commissioner of Income Tax
Court: Himachal Pradesh
Decided on: Dec-30-2009
Surjit Singh, J.1. By this judgment, we propose to dispose of six appeals, particulars whereof are given in the heading (of this judgment), as all of them are directed against the same order, i.e. order dated 25th July, 2007, of Income Tax Appellate Tribunal, Chandigarh Bench, Camp at Shimla and also because all these appeals were admitted on the same substantial question of law, which is as follows:Whether the learned Tribunal has misread and misconstrued the material on record in estimating the hotel receipts and whether the findings based without any material are sustainable in law?2. Facts relevant for the disposal of all the appeals may be noticed. Appellants, in all the six appeals, are members of a single family. They are running three hotels in the same complex at Shimla. The hotel complex abuts on The Mall Road opposite the Tourism Department Lift. The proprietors of the three hotels are income tax assessees. They filed income returns for the year 1994-95. In respect of one ho...
Om Dutt Vs. State of H.P. and ors.
Court: Himachal Pradesh
Decided on: Dec-29-2009
Kuldip Singh, J.1. The petitioner has filed this petition for quashing Annexure A-1 dated 19.12.1998 vide which the services of the petitioner were taken over only as Forest Guard and not as Forest Ranger which post he was holding in the Kutlehar Forests prior to the taking over the services of the petitioner by Government of Himachal Pradesh and even thereafter till his retirement vide office order No. 124 dated 31.10.1998. The petitioner has also raised grievance for not paying him admissible salary as Forest Ranger. He has also raised grievance against respondents to pay him arrears of salary alongwith interest at the rate of 18% per annum and counting of his entire service in Kutlehar Forests for the purposes of pay fixation, seniority and retiral benefits.2. The further case of the petitioner is that the Kutlehar Forests were in State of Punjab and Government of Punjab had appointed Raja Mohinder Pal as the Superintendent of Kutlehar Forests. The Governor of Punjab vide notificati...
Ram Bahadur Vs. State of H.P.
Court: Himachal Pradesh
Decided on: Dec-22-2009
Surinder Singh, J.1. Appellant has challenged his conviction under Section 20 of the Narcotic Drugs and Psychotropic Substances Act, 1985 in short 'the Act' passed by the learned Special Judge (Fast Tract Court), Kullu, in Sessions Trial No. 12 of 2007, whereby he was sentenced to undergo imprisonment for a period of ten years and to pay a fine of rupees one lac and in default of payment of fine further to undergo rigorous imprisonment for a period of one year for allegedly possessing 2.5 kg. of charas.2. In brief, prosecution case is that PW4 ASI Khem Chand, Incharge of Police Post jari, Police Station Kullu, was heading a Police patrol party on 20.10.2006 and was present at the place known as 'Sora Aage'. At about 4.30 p.m., appellant came from the side of village 'Malanger', with a plastic bag hung on his left shoulder. On seeing the Police party, he tried to runaway. Police got suspicious that he might be carrying some contraband with him, thus he was overpowered. His identity was ...
State of H.P. Vs. Jai Dev and ors.
Court: Himachal Pradesh
Decided on: Dec-16-2009
Surjit Singh, J.1. State has appealed against the judgment dated 1.7.1995 of learned Sessions Judge, Shimla, whereby respondents Jai Dev, Jatinder Kumar and Harneet, have been acquitted of the charge of murder, under Section 302 read with Section 34 IPC.2. A report was lodged with the police on 23rd July, 1994, by PW-1 Puna Ram, an uncle of deceased Ganga Ram, that on 21.7.1994 Ganga Ram had gone to Nirmand from his village Jadani Pipal to buy merchandise but did not return and that his dead body had been found at 5 p.m. on 23.7.1994, the date of his lodging the report. The report was reduced into writing, in the form of statement, under Section 154 Cr. P.C., record of which is Ext. PW1/A, and case was formally registered on the basis of this report, vide FIR Ext. PW14/A.3. PW-17 ASI Kushal Kumar of Police Station, Nirmand went to the spot, where dead body had been spotted. He conducted inquest and prepared report Ext. PW1/B. He also prepared site plan Ext. PW17/A. Dead body was sent f...
D.J. Stone Crusher Vs. Commissioner of Income Tax
Court: Himachal Pradesh
Decided on: Dec-16-2009
Deepak Gupta, J.1. Both these appeals are being disposed of by this common judgment since they have been admitted on the following identical question of law:Whether the operation of mining and crushing which takes place in stone crusher amounts to manufacturing within the meaning of Section 80 IB of the Income Tax Act?2. Briefly stated the facts of the case are that the appellant-assessee is an industrial unit running stone crushers. The question which has arisen for decision in the case is whether the process of crushing stone into grit etc. is a manufacturing activity or not? The assessee has claimed 100% deduction in respect of this income claiming that it is a manufacturing activity within the meaning of Section 801A of the Income Tax Act, 1961. The contention of the assessee was rejected by the Assessing Officer. The appeals filed by the asessee were also dismissed on the ground that the process of crushing of stone into stone concrete, i.e., grit is not a manufacturing activity.3...
H.P. Tourism Development Corporation Ltd. Vs. Commissioner of Income T ...
Court: Himachal Pradesh
Decided on: Dec-16-2009
Deepak Gupta, J.1. This appeal was admitted on the following substantial questions of law:1. Whether the learned Tribunal was correct in law in upholding the disallowance made on account of payments made qua the contribution to Employees Provident Fund after the due date prescribed under the said Act but before the due date of filing of the return of income?2. Whether in the facts and circumstances of the case the learned Tribunal is justified in holding that the amendment which were made by Finance Act, 2003 w.e.f. 1.4.2004 vide which the second proviso to Section 43B stands omitted, was not curative and hence not retrospective in operation relying upon only on the judgment of the Hon'ble High Court of Madras and ignoring all other law on the same?2. The main question which arises for determination in this appeal is whether omission [deletion] of the second proviso to Section 43-B of the Income Tax Act, 1961, by the Finance Act, 2003, operates with effect from 1st April, 2004, or whet...
Manohar Lal and anr. Vs. Subhash Chand Karol and ors.
Court: Himachal Pradesh
Decided on: Dec-16-2009
Kuldip Singh, J.1 This judgment shall dispose of Civil Revision No. 135 of 2008 and Civil Revision No. 136 of 2008 both having arisen from the common judgment dated 1.4.2008 passed by the learned Appellate Authority, Shimla in Civil Misc. Appeal No. 33-S/14 of 2006 and Civil Misc. Appeal No. 34-S/14 of 2006, respectively. Both the revisions have been filed by the tenants.2. The further relevant facts are that Subhash Chand Karol respondent-landlord had filed petition under Section 14 of the Himachal Pradesh Urban Rent Control Act, 1987 (for short 'Act') against the petitioners and proforma respondents on the grounds of arrears of rent, premises in question has become unsafe and unfit for human habitation, premises is required bonafide for reconstruction and tenants have ceased to occupy the premises. The petition was contested in which preliminary objections of maintainability, nondisclosure of relevant information were taken. The condition of the building as alleged by the landlord wa...
Shamsher Ali and anr. Vs. State of Himachal Pradesh
Court: Himachal Pradesh
Decided on: Dec-14-2009
Surjit Singh, J.1. Appellants Shamsher Ali and Mohammad Ali, who are real brothers, have preferred this appeal against the judgment dated 30th May, 2009 of learned Additional Sessions Judge, Una, whereby they have been convicted of offence, under Section 302 read with Section 34 of the Indian Penal Code and sentenced to undergo rigorous imprisonment for life and to pay a fine of Rs. 20,000/- each; in default of payment of fine to undergo simple imprisonment for a further period of one year, each.2. Prosecution case, which led to the trial of the appellants and ultimate conviction and sentence, as aforesaid, may be noticed. Whether reporters of local papers may be allowed to see the judgment? Appellants and another brother of theirs, named Hazrat Ali, are residents of village Takarla. Hazrat Ali, who was also challaned as an accused and tried for offence of murder alongwith the appellants, owned a truck No. HP-72-0579. He had employed deceased (Shukar Deen) to drive that truck.3. On 23r...
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