Court : Punjab and Haryana
Reported in : AIR1966P& H141; 1966CriLJ434
..... 1) for the last ten years as a tenant at a monthly rent of rs. 20/-. the petitioner has established himself in the same business and pays income-tax and profession tax, having also installed a telephone in the shop for his business. respondent no. 1 filed an application on 8-1-1964 for the petitioner's ejectment from ..... of the shop to the manager, co-operative consumers stores, batala.the petitioner avers that he has invested about rs. 50,000/- in this business of agricultural implements and machines and that all the dealings are being done in this shop. as the petitioner is not pushing the sale of articles manufactured by respondent no. ..... r. c. aggarwal, additional district magistrate, has accordingly issued a requisitioning order, dated 24-3-1964 purporting to be under section 29 of the defence of india act, 1962, stating that the shop in question is required for setting up a co-operative consumers stores, and the petitioner has been directed to surrender and deliver possession .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1966P& H99
..... be remembered that this power is vested not in minor officials, but in top-ranking authorities like the commissioner of income-tax and the central board of revenue who act on the information supplied to them by the income-tax officers concerned. this power is discretionary and not necessarily discreminatory and abuse of power cannot be easily assumed where ..... or some very high officer. in sri ram ram narain medhi v. state of bombay, air 1959 sc 459, certain provisions of the bombay tenancy and agricultural lands (amendment) act of 1956 were challenged and one of the objections was to excessive delegation. in dealing with this point bhagwati j. who delivered the judgment of the ..... 1963 (i. e. the so-called draft rules in the preliminary notification) and in exercise of the powers conferred by section 240 of the punjab municipal act, 1911 (punjab act iii of 1911) and all other powers enabling him in this behalf, the governor of punjab is pleased to make the following rules as to the division .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1967P& H430
..... in england are not imposed by our constitution. in a recent judgment of the supreme court d/-29-3-1965 in c. a. no. 62 of 1964 dwarka nath v. income-tax officer, special circle, d-ward, kanpur, air 1966 sc 81, dealing with the scope of the authority of a high court under article 226 of the constitution, it was held ..... , j.) the judgment of this court in air 1957 punj 100, is therefore overruled.30. the requirement to record reasons contained in section 5 (1) of the west bengal non-agricultural tenancy act came up for consideration before a division bench of the calcutta high court in sankar lal saha v. supdt. gun and shell factory, cossipore, (1965) 69 cal wn 1035 ..... (i) whether the grounds of removal are not extraneous to the conduct of the member as such and (ii) if the grounds are not extraneous, to see that the act or acts done by the member in disregard to his duty are such as can shock a reasonable mind. substantially the same can be said about an order superseding a municipality under .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1966P& H540; [1967]64ITR419(P& H)
..... the state law if a combined assessment had been made, the same proportion as such income bears to the total income including the agricultural income, so however, that for this purpose any reduction of tax allowed on the agricultural income by the state law shall not be taken into account.(2) if immediately before the ..... or constituted under the said act, and if any question arises as to who such corresponding officer, authority, tribunal or court is, the decision of the central government thereon shall be final:provided further that where under any such law, tax is chargeable on the total income including agricultural income, the assessment shall be ..... 1st day of april, 1950, there is in force in any state other than jammu and kashmir a law corresponding to, but other than, an act .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1966]18STC500(P& H)
..... 1) pandit banarsi das v. state of madhya pradesh and ors. [1955] 6 s.t.c. 93 (2) c. damodaran v. the agricultural income-tax and rural sales tax officer, devicolam and ors. [1956] 7 s.t.c. 417 (3) jubilee engineering co. ltd. v. sales tax officer, hyderabad city, and ors. [1956] 7 s.t.c. 423 (4) kenchappa and ors. v. sales ..... 's case [1957] 8 s.t.c. 463 a division bench of the rajasthan high court struck down explanation (i) to section 2(t) of the rajasthan sales tax act, 1954, and rule 7 framed thereunder on the ground that these provisions allowed the executive to fix the sale price on an artificial basis without any relation whatsoever to the ..... as a valid piece of legislation under entry 54. 6. similarly, in dukhineswar sarkar's case [1957] 8 s.t.c. 478 the provisions of the bengal finance (sales tax) act, 1941, in so far as they sought to bring within the net of taxation goods including materials, commodities and articles supplied in the execution of the construction, fitting out, .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1968]67ITR788(P& H)
..... state into an assessment on the petitioner-ruler personally as no proceedings were started and no notices were served under the act on the petitioner himself personally.it is contended by mr. kaushal, ..... in assam was part of the state property and, therefore, not assessable to the assam agriculture income-tax. the property was large zemindary known as the chakla roshanabad situate within the province of assam, and the agricultural income-tax officer, accepting the position presented on behalf of the maharaja of tripura, refrained from making ..... new assessee and his act can in no way be described as confirmation, reduction, enhancement or annualment of the assessment'. the assessment was accordingly set aside on the ground that the appellate assistant commissioner had no jurisdiction to alter an assessment made buy the agricultural income-tax officer on the tripura .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1968P& H450
..... within the meaning of section 21 of the indian penal code.' section 41 lays down the duties of the panchayat samitis and the main items of duties are agriculture, animal husbandry and fisheries, health and rural sanitation, communication; social education, co-operation and a number of duties are set out under the head 'miscellaneous ..... rate allotted to the panchayat samiti under section 63; (c) the proceeds of all taxes, cesses and fees imposed by the panchayat samiti under this act; (d) all funds allotted to the panchayat samiti and income arising from all sources of income placed at its disposal under section 69; (e) all rents and profits accruing from ..... the performance of agency functions; (i) all grants made by the government for the implementation of community development programme; (j) all proceeds of all sources of income which the government may order to be placed at the disposal of the panchayat samiti; provided that the government may revoka any order made under clause (j). .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1968P& H371
..... 14th of february 1958.3. it appears from that order that it had come to the notice of the predecessor of the income-tax officer that the assessee had purchased agricultural lands worth rs. 475,000 in kot puran singh, tehsil phagwara, district kapurthala, in may 1947 and that the source ..... reference under sub-section (2) of section 66 of the patiala income-tax act, 2001 (no. 8 of 2001), hereinafter referred to as the act, by the commissioner of income-tax. patiala (who under the act, discharges the same functions as the income-tax appellate tribunal under the indian income-tax act. 1922), at the instance of the assessee, s. s. atwal ..... of the investment was not disclosed. proceedings under section 34 of the act were, therefore, started with the previous approval of the commissioner of income-tax simla, and the original assessment as made by the order of the income-tax .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1970P& H40
..... --'it may also be remembered that this power is vested not in minor officials but in top-ranking authorities like the commissioner of income-tax and the central board of revenue who act on the information supplied to them by the income-tax officers concerned. this power is discretionary and not necessarily discriminatory and abuse of power cannot be easily assumed where the discretion is ..... the removal of doubt it is here-by declared that the provisions of this section shall apply also to the punjab university constituted under the punjab university act, 1947 (east punjab act 7 of 1947), the punjab agricultural university constituted under the punjab agricultural university act, 1961 (punjab act 32 of 1961), and the board constituted under the provisions of part iii of the sikh gurdwaras .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1969P& H12; [1968]22STC335(P& H)
..... act and particularly on section 2 (f), (i), (m) and (n), sections 3, 6, 7, 50, 55, 63, 64, 65, 88, 89, 90 and 96. in addition to this, the learned counsel relied upon the following decisions: h.h. bhairao rao maloji rao ghorpade v. agricultural income-tax officer : [1962]46itr568(kar) ; n. n. ananthanarayana iyer v. agricultural income tax and sales tax ..... : [1957]1scr874 , tata iron and steel co. ltd. v. state of bihar air 1958 s.c. 452; and khandige sham bhat and k. krishna bhatta v. agricultural income-tax officer, kasaragod air 1963 s.c. 591.7. after considering all the relevant provisions and the decisions cited before us, we are of the view that this contention must fail ..... period was not part of the state. but the real decision in that case as well as in the case reported in biswambar singh v. collector of agricultural income-tax : [1955]28itr386(orissa) and the one in madangopal kabra v. union of india turned on the wording of the section of the statute which related to the .....
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