Court : Punjab and Haryana
Reported in : [1982]133ITR911(P& H)
AJIT SINGH BAINS, J. - these seven petitions (Criminal Revision Nos. 15-M to 21-M of 1976) filed under art. 227 of the Constitution of India read with s. 482 of the Cr. PC, shall be disposed of by this order as the same point is involved in all the petitions.The facts giving rise to criminal revision No. 15-M of 1976 are as under :There was a firm known as M/s. Handu and Chopra, Amritsar, consisting of four partners, viz., Uttam chand Chopra, Sunder Singh, Sunder Dass and Janak Rani, before 31st March, 1954. In 1959, this firm consisted of seven partners, viz., Uttam Chand Chopra, Bihari Lal Chopra, Sudarshan Lal Chopra, Hira Lal Chopra, Vijay Kumar Chopra, Ashok Kumar Chopra and Janak Rani. The firm was granted registration by the ITO for the assessment year 1960-61 and the registration continued to be granted for the assessment years 1961-62 to 1966-67. Therefore, a new partnership deed was executed on 18th February, 1967, when one more partner, namely,Devinder Kumar Chopra, joined t...
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1979P& H149
S.S. Sandhawalia, J.1. Whether the services of an ad hoc public servant can be terminated and another ad hoc employee appointed In his place is the somewhat interesting question, which falls for determination by this Full Bench. This reference has been necessitated in the wake of doubts raised about the correctness of the observations made by the Division Bench at the motion stage in Krishna Devi v. Punjab State (C. W. P. 2268 of 1977 decided on 9-12-1977 (Punj & Her)).2. Though the issue is pristinely legal, yet a passing reference to the facts becomes inevitable. The three petitioners were recruited as Junior Auditors in the office of the District Food & Supplies Controller vide identical letters of appointment (Annexure P. 1). The relevant portion thereof deserves quotation:--'The appointment is' against a temporary post, the sanction of which is granted from time to time. If the post is abolished then your appointment is liable to be terminated as you are being appointed on tempora...
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1979P& H12
1. This appeal has been filed by the defendant against the judgment and decree of the Senior Subordinate Judge, Amritsar, dated March 24, 1972.2. The following pedigree table will be helpful in understanding the facts of the case,VIR SINGH_____________________________|_____________________________| | | | |Rami Sham Wasakha Ram SunderP1ff. Singh Singh Singh Singh(daughter) (son) (son) (deceased) (deceased)P1ff. P1ff. | |Ujagar HukmiSingh (Widow)Deft.3. The property in dispute belonged to Sunder Singh deceased. After his death Smt. Hukmi inherited it. She died in the year 1960. The plaintiffs claimed that they were entitled to whole of her property being the brothers and sister of her husband. It is alleged that Ujagar Singh defendant took forcible possession of 1/4th share of the land and got mutation sanctioned in his name. Consequently the present suit has been filed by them for 1/4th share of the land.4. The suit was contested by the defendant who inter alia pleaded that the plaintif...
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1979)81PLR24
ORDER1. Whether a defendant can cross--examine a co--defendant and his witnesses is the sole point involved in this revision directed against the order of Shri N. D. Bhatara, Subordinate Judge 1st Class, Jagraon, dated 14th June, 1976, declining the prayer of Sadhu Singh, defendant--petitioner, to cross--examine his co--defendant Inder Singh, since dead.2. It is necessary for the proper appreciation of the point in issue to set out the facts of the case. The dispute is about the management of a religious institution known as Gurdwara Nanaksar situated in village Agwar Lopon Khurd, Tehsil Jagraon, District Ludhiana. Sant Ishar Singh was the last Mohatmim of the Gurdwara and he died in 1963. Sant Narian Singh filed a suit for declaration that he was a validly appointed Mohatmim of this Gurdwara having been nominated by the late Mohatmim Sant Ishar Singh in 1963 and unanimously approved and elected by the Sangat on 22-7-1971. It was alleged that there was no established custom or usage of...
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1979P& H10
ORDER1. This revision petition has been filed by Dalbir Singh, plaintiff and Smt. Premwati, Brij Raj Singh and Dharampal Singh, defendants Nos. 23 to 25, respectively, against the order for the Subordinate Judge 1st Class, Ballabgarh, dated 29th Dec., 1975 vide which the application under O. 1, R. 10, Civil P.C., filed by defendants Nos. 23 to 25, has been dismissed.2. Defendants Nos. 23 to 25, namely, Smt. Premwati, Brij Raj Singh and Dharampal Singh, filed an application under O. 1, R. 10, Civil P.C. for transposing them as co-plaintiffs. A suit for possession is pending between the parties in the trial Court on the basis of some earlier decree. It may briefly be stated here that one Samran Singh, father of defendants Nos. 23 and 24 and grandfather of defendant No. 25, the present petitioners, was the owner of the agricultural land, which is the subject-matter of the suit. The petitioners are the heirs of said Samran Singh. Said Samran Singh had mortgaged the suit land with Shiv Sing...
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1979]118ITR930(P& H)
Prem Chand Jain, J.1. The Income-tax Appellate Tribunal, Chandigarh Bench, has referred the following questions of law for our opinion :'(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the income of the assessee from the firm, M/s. Rameshwar Dass Hari Shankar, Ahmedabad, was not includible in the taxable income of Ghansham Dass, individual ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that by purporting to bequeath the total amounts due to her immediately prior to her death from the firm, M/s. Rameshwar Dass Hari Shankar, Ahmedabad, to the joint Hindu family of Shri Ghansham Dass, the testatrix had bequeathed the property jointly to Shri Ghansham Dass, his wife and his daughter in equal shares ? (iii) If the answer to question No. (ii) is in the negative, whether the bequest made by the testatrix in respect of the amount due to her from the firm M/s....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1978]42STC241(P& H)
Rajendra Nath Mittal, J.1. Briefly the facts of the case are that the petitioner is a registered dealer and deals in vegetable ghee. It submitted Its return for the assessment year 1966-67 in which it claimed deductions on account of sale of vegetable ghee purchased by it from unregistered dealers. These were allowed by the Assessing Authority. Subsequently, proceedings were initiated by the Assistant Excise and Taxation Commissioner under Section 21 of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act). He held that sales of vegetable ghee valued at Rs. 38,350 were wrongly exempted from the payment of tax under the proviso to Sub-section (1-A) of Section 5 of the Act. Consequently, an additional demand was created by him against the petitioner for Rs. 2,301. The petitioner went up in revision before the Sales Tax Tribunal, Punjab, who relying on Mulkh Raj Nand Lal v. Excise and Taxation Commissioner, Punjab 1971 R.L.R. 539, affirmed the view taken by the Assis...
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