Court : Punjab and Haryana
Reported in : 1950CriLJ1273
..... k. b. 790 which interpreted section 17, agricultural marketing act of 1931 which is ia more or less the same terms as section 54, income-tax act. this submission is not without force and must in my opinion be accepted.25. section 17, agricultural marketing act of 1931, provides as follows:(1) no information ..... with respect to any particular undertaking (other than the undertaking of a board} shall without the consent of the owner of that undertaking, be included in any report laid before parliament in pursuance of this act ..... deduced from the succeeding sections of the criminal procedure code, and therefore even if section 94, criminal p.c.,. remains unaffected by section 54, income-tax act, which in my opinion it does not, it is clear that the search in the presence of two witnesses under section 103, criminal .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR688(P& H)
..... documents or to seize them. in support he relied on rowell v. pratt which interpreted section 17 of the agricultural marketing act of 1931 which is in more or less the same terms as section 54 of the income-tax act. this submission is not without force and must in my opinion be accepted.section 17 of the ..... agricultural marketing act of 1931 provides as follows :-'(1) no information with respect to any particular undertaking (other than the undertaking of a ..... be the necessary corollary deduced from the succeeding sections of the criminal procedure code. and therefore even if section 94, criminal procedure code, remains unaffected by section 54 of the income-tax act which in my opinion it does not, it is clear that the search in the presence of two witnesses under section 109, criminal procedure code, would defeat the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1952P& H139
..... & bros.', air (38) 1951 sc 115. their lordships have there approved of the observations of lord esher, m. r. in 'the queen v. commissioner for special purposes of the income-tax', (1888) 21 q b d 313 at p. 319, and also the observations of sir james colville in 'colonial bank of australasia v. willan', (1874) lr 5 pc 417 ..... much? on defendants.6. relief.' 3. the assistant collector held that the land in dispute was 'land' as defined in the tenancy act. the buildings on the land were not for purposes subservient to agriculture and therefore the plea of the defendants that the buildings had been raised for this purpose was rejected. on these grounds he ordered the ..... in that case.'1. whether the land in suit is not land as denned in the tenancy act and therefore the suit is not cognizable by this court? onus on defendants. 2. whether the buildings on the land were for purposes subservient to agriculture? onus on defendants. 3. whether the suit was in time? onus on plaintiffs. 4. whether .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1952P& H284
..... partnership. i do not accede to the objection raised.19. exhibit p. 16/a shows that on the 3rd of october, 1945, jairam das acting for the firm applied under the punjab agricultural produce markets act, 1939, for a license showing in that application debi parshad, jairam das and balkishan das to be the partners of the firm. again ..... mills for the income-tax year 1948-49. in this return which was filed on the 12th of november, 1948, debi parshad, jairam das and ealkishan das are shown to be the partners of the firm, their shares being annas ten annas four and annas two in a rupee respectively. in filing this return debi parshad acted for the ..... , acting for the firm jairam das applied under the punjab foodgrains control order, 1944, for authority to purchase, sell or store for sale in wholesale .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H139
..... 2 of section 3-a of the act and nothing has been said by mr. bahri which will convince us that the finding of the three courts is wrong on this point and there is nothing to show that any beneficial interest has passed to pauja singh. lord esher m. r., in -- 'beg. v. income-tax commissioners', (1888) 21 qed 313 (a), has ..... commissioner to adjudicate upon the point. i will take both these points separately.7. section 3-a of the act provides as follows :'3-a. except with the sanction of the deputy commissioner as provided for in this act no member of an agricultural tribe shall make an alienation of his land to a member of the same tribe or of a tribe ..... held that when it assumed jurisdiction in regard to usufructuary mortgages which were not debts within the meaning of the word as used in section 7, punjab relief of indebtedness act it acted without any jurisdiction. a similar rule was laid down by another pull bench in -- k. l. gauba v. punjab cotton press co., ltd.', air 1941 lah 234 (d). .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H2
..... government promissory notes one of its main objects does not alter the position.beasley c. j. held that when an assessee is under a section of the income-tax act assessable to income-tax, it is for him to show that he has been exempted and cornish j. said at page 492: 'the petitioner having failed to show that the ..... previous assessment years, which are not the subject-matter of reference now, some profits were made which were held by the assistant commissioner of income-tax not to be liable to taxation under the income-tax act. in the assessment years 1948-49 and 1949-50 the assessee bank earned a profit of rs. 39,694/12/- and rs. 25, ..... income-tax manual, 10th edition, part ii, pages 257-258)?'2. the assessee, the hoshiarpur central co-operative bank, limited, hoshiarpur, was registered: under section 9, co-operative societies act, and the objects as mentioned in the bye-laws are:'1. the carrying on of banking and credit business; 2. the purchase and sale for common account of agricultural .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1953]24ITR346(P& H)
..... promissory notes one of its main objects does not alter the position. beasley, c. j., held that when an assessee is under a section of the income-tax act assessable to income-tax, it is for him to show that he has been exempted, and cornish, j., said at page 845 :-'the petitioner having failed to show that the ..... previous assessment years, which are not the subject matter of reference now, some profits were made which were held by the assistant commissioner of income-tax not to be liable to taxation under the income-tax act. in the assessment years 1948-49 and 1949-50 the assessee bank earned a profit of rs. 39,694-12-0 and rs. ..... income-tax manual, 10th edition, part ii, pages 257-258) 'the assessee, the hoshiarpur central co-operative bank, limited, hoshiarpur, was registered under section 9 of the co-operative societies act, and the objects as mentioned in the bye-laws are :-'1. the carrying on of banking and credit business;2. the purchaseand sale for common account of agricultural .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1954]26ITR727(P& H)
..... the questions sought to be referred was :'whether in the circumstances of the case the tribunal has rightly construed section 4a(b) and 4b(c) of the income-tax act.'dealing with this question the tribunal observed as follows :-'the assessee did not produce any accounts. in the facts and circumstances of the case the tribunal came to ..... persons, which consists of the four brothers, is resident in british india, which now means pakistan under sections 4(a) (b) and 4b (c) of the income-tax act. section 4a(b) runs as follows :-'a hindu undivided family, firm or other association of persons is resident in british india unless the control and management of its ..... brothers, badshah muhammad, sardar muhammad, muhammad shoeb and ghulam shoeb, carried on extensive business in the state of dir (indian state) where they also owned considerable agricultural lands. in the state they had taken on lease some forests for exploitation and they obtained a permit for the import of salt in the states of dir and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H253
..... given in civil writ (application) no. 2 of 1953 professor ram kumar has come up under paragraph 10 of the letters patent.8. in -- 'k. s. rashid and son v. income-tax investigation commission', air 1964 sc 207 (a), b. k. mukherja j. delivering the judgment of the court said--'there are only two limitations placed upon the exercise of these powers ..... chancellor of the east punjab university gave directions under section 15 (2) of the act that out of six fellows to be elected under section 13 (1) (b) of the act not less than two shall be principals of degree colleges and two shall represent the applied sciences of agriculture, medicine and engineering.3. in september, 1952, election of ordinary fellows of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1956]30ITR238(P& H)
..... of india in the name of bishan das. during this time considerable amount of agricultural land was also purchased and that was from these remittances. the properties were purchased in the name of amar chand.notice under section 34 of the income-tax act for the assessment year 1943-44 was served on the hindu undivided family consisting ..... on the application of the assessees drew up a statement of the case and referred to the following two questions under section 66 (1) of the income-tax act to this court :(1) whenever there is any material on record to enable the tribunal to find that the business in east africa carried on by ..... office and that these remittances amounting to rs. 94,228 were assessable as income under section 4(1) (b) (iii) of the act and he accordiingly imposed income-tax and super-tax on these amounts.the assessees appealed against these assessments under section 30 of the income-tax act. the appellate assistant commissioner decided both the appeals by one order and passed .....
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