Court : Punjab and Haryana
Reported in : [1991]192ITR557(P& H)
s.s. sodhi, j. 1. the question posed for our determination is :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the agricultural lands of the assessee were covered by the expression 'business premises' as defined in the schedule, part i, paragraph b, rule 1(i), of the wealth-tax act, 1957, and thus exempt from the charge of additional wealth-tax ?'2. the matter raised here is clearly covered by the decisions of this court in cwt v. hari singh and cwt v. smt. devinder kaur . it may be mentioned that the special leave petition filed against the decision in smt. devinder kaur's case has also since been dismissed by the supreme court (see [1983] 144 itr 12). the other judgment where a similar view has been taken is that of the high court of kerala in cwt v. mrs. sara varghese : [1988]170itr436(ker) .3. the reference is thus answered in the affirmative, in favour of the assessee and against the revenue. this reference is disposed of accordingly. there will be no order as to costs.
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)114CTR(P& H)296; [1994]209ITR169(P& H)
..... of the revenue, the following question of law was referred :'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the agricultural lands of the assessee were covered by the expression 'business premises' as defined in the schedule, part i, paragraph b, rule 1(i) of the wealth-tax act, 1957, and thus exempt from charge of additional wealth-tax ?'2. ..... the instance of the assessee, as reproduced above, counsel for the assessee argued on the basis of the relevant date for determining the value of the premises as defined under section 2(q) of the wealth-tax act as well as while referring to the provisions of section 7(1) of the act that it should be the present value of the assets. ..... the assessee, the following two questions were referred :'(1) whether, on the facts and in the circumstances of the case, the directions of the tribunal to value the agricultural land on the basis of finally determined compensation without any discount and subject to a maximum limit of rs. ..... referred was regarding treating the agricultural land so valued as 'business premises' and thus exempt from charge of additional wealth-tax. ..... on the asking of the revenue as well as the assessee, the income-tax appellate tribunal referred questions of law along with the statement of case ..... of the facts and circumstances of the case, the tribunal was right in refusing to grant exemption under section 5(1)(xviii) on account of land originally received as military grant ?' 3. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1984]146ITR234(P& H)
..... the commissioner of wealth-tax, patiala, being dissatisfied with the order of the tribunal applied under section 27(1) of the act of 1957, praying that the following questions of law be referred for the opinion of this court :1. ..... , the appellate tribunal was right in law in upholding the finding of the appellate assistant commissioner that the land in question was held by the assessee as business premises as defined in rule 1(1), paragraph b of the schedule to the wealth-tax act and thus exempt from the charge of additional wealth-tax on urban assets?' 5. ..... however, on considering the whole matter, the tribunal observed in its order as under :'the agricultural land owned by the assessee which is an urban asset is covered by the exemption envisaged by paragraph a(2) of schedule i, part i, inasmuch as such land was used by the assessee throughout for the purpose of profession within the meaning of rule 1, ..... the revenue then preferred an appeal to the income-tax appellate tribunal with the contention that the land belonging to the assessee is not covered by the exemption envisaged by para. a(2) of pt. ..... , the appellate tribunal was right in law in upholding the finding of the appellate assistant commissioner that the land in question was held by the assessee as business premises, as defined in rule 1(1), paragraph b of the schedule to the wealth-tax act and thus exempt from the charge of additional wealth-tax on urban assets ?' 2. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1990P& H259; (1990)98PLR666
..... for these reasons;(a) the whole of the notified market area is too big an area for any effective control and supervision by a particular market committee;(b) section 6(3) read with section 10 of the act requires a licence by a dealer for doing business in the principal market yard or sub-market yard;(c) only sale or purchase of agricultural produce by way of auction taking place in the principal market yard or sub-market yard are within the purview of the rules for purposes of ..... puri's case (air 1980 sc 1008) in the following words:'but taking a reasonable and practical view of the matter and on appreciation of the true picture of justifiable and legal expenditure in relation to the market fee income, even though it had to be done on the basis of some reasonable guess work, we are not inclined to disturb the raising of an imposition of the rate of market fee up to rs ..... . to recapitulate, a number of dealers of haryana challenged the constitutional validity of the haryana rural development fund act, 1983, mainly on theground that in fact the so-called 'cess' was a 'tax'; that the state legislature was not competent to levy a tax of the present type, and that the impost could not be justified as a fee as there was no quid pro ..... . these are :(1) retail sales are outside the purview of the act; and(2) unless a separate market yard is established for timber, no market fee can be charged in regard to sale or purchase of timber.in support of point ..... . chamar-baugwala, air 1957 sc 699 (para 23);2) r. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2002]125STC18(P& H)
..... state of karnataka [1985] 58 stc 65, a division the bench of karnataka high court interpreted sections 12-a and 21(2) of the karnataka sales tax act, 1957 and held as under :'the revisional power cannot be exercised in respect of a matter which falls within ..... agricultural income-tax and sales tax ..... assessment.where the assessee, a co-operative institution having a sugarcane factory, included harvesting charges incurred in the purchase of sugarcane to the factory, the assessing authority without applying his mind omitted to include those expenses in the taxable turnover, and the deputy commissioner in exercise of his powers under section 21(2) of the karnataka sales tax act set aside the assessment and directed the assessing authority to redo the assessment by including ..... in the purchase turnover, the harvesting charges incurred by the assessee.held, that since the assessing authority did not apply his mind to the disputed turnover, ..... on which the said respondent had proposed revision of assessment orders was that the amount received by the petitioner from hiring and service charges had escaped levy of tax at the hand of assessing authority and not on the ground that those orders were vitiated by any illegality or impropriety. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR688(P& H)
..... 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. ..... and if the contention that the things seized have to be produced before the court is correct, as indeed it is correct, it would be destructive of the provisions of section 54 of the income-tax act which prohibits the production in court.even if there is no implied prohibition contained in section 54 against the police and, therefore, their powers under section 94 are to that extent not taken away, the learned magistrate has not considered what the documents were required for. ..... chauhan, a magistrate of the first class, jullundur, made the following order :-'the documents referred to above are required for purposes of prosecution under the indian penal code and, therefore, under section 54, clause (3), of the indian income-tax act, these documents can be shown to the police.in case the department concerned still refuses to produce these documents before the police then under section 96, criminal procedure code, i hereby direct sub-inspector harkishan singh, c.i.d. ..... puri on behalf of the income-tax office that the warrant issued is illegal as it offends against the express provisions contained in section 54 of the income-tax act, and at this stage it seems desirable to set out the material parts of section 54, which are clauses(1) and (2) :-'54. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1950CriLJ1273
..... 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. ..... the main point for decision is the effect of section 84, income-tax act, which is as follows:(1) all particulars contained in any statement made, discloser of in return furnished or account or formation by a pub documents produced under theits servant provisions of this act, or in anyevidence given, or affidavit ordeposition made, in the course of any proceedings under this act other than proceedings under this chapter, or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this ..... of serology which is the main object of section 54, and if the contention that the things seized have to be produced before the court is correct, as-indeed it ia correct, it would be destructive of the provisions of section 54, income-tax act, which prohibits the production in court.38. ..... i, therefore, consider that a prohibition against disclosure to the police is to be implied and the power of the police to make a search and to take into possession documents mentioned in section 51 (1), income tax act, must be considered to have been taken away. ..... the income-tax officer declined to hand over the papers, stating that under section 51, income-tax act, he was precluded from so doing. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1952P& H139
..... cannot be challenged in a civil court because the jurisdiction to decide whether the land in that suit was land to which sections 39 and 77 applied was of the assistant collector, it has been held by their lordships of the supreme court in a case under the bihar buildings (lease, rent and eviction) control act that the act has entrusted the controller with a jurisdiction which includes the jurisdiction to determine whether there is non-payment of rent or not, ..... commissioner for special purposes of the income-tax', (1888) 21 q b d ..... the definition given in that act is as follows:'4 (1) 'land' means land which is not occupied as the site of any building in a town or village and is occupied or has been let for agricultural purposes subservient to agriculture, or for pasture, and includes the sites of buildings and other structures ..... 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 ..... income-tax officer 1st 'f' ward, new delhi', 52 pun lr 267, followed ..... december, 1945, the landlords brought a suit in a revenue court for ejectment of the tenants under section 39 of the punjab tenancy act a suit which was entertainable exclusively by a revenue court. ..... , as i have said above, one of the points raised was whether the land in dispute was 'land' within the meaning of section 4(1) of the punjab tenancy act, and it was held that it was. ..... the land were for purposes subservient to agriculture? .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1952P& H284
..... appeal proceeds upon the basis that if it is shown that there was an agreement between the parties to share the profits, in the absence of other circumstances, partnership should be held to be established whereas section 6 of the indian partnership act, 1932, hereinafter referred to as the act, enacts that receipt by a person of a share of profits of a business does not of itself make him a partner with the persons carrying on that business. ..... the judgment and decree of the court of first instance with costs throughout, and has ordered that the official receiver should take possession of the partnership property and do such other acts as are necessary for carrying out the accounting which has to be done right up to the date of the final decree or up to the time the receiver takes possession under the decree ..... 20 is a copy of the order passed by the additional income-tax officer made on the 15th may, 1948, showing jairam das, debi parshad and balkishan das to be the partners ..... 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 ..... if any, due to jairam das in the capital account he is by agreement entitled to charge interest at six per cent, per annum. ..... the 9th of october, 1945, the firm paid rupees 1008/- for the purchase of the stamp for the lease-deed, registration expenses and other miscellaneous charges. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H139
..... in this behalf by the provincial government, finds that en alienation has been made by a debtor to a person other than his creditor the effect of which is to pass the beneficial interest to such creditor in evasion of the provisions of this section, he shall, after recording his reasons by order in writing, declare the alienation void and shall eject any person in occupation of the land by virtue of such alienation and shall place the alienor in possession thereof. ..... 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 in the same group who being a creditor has advanced to such person any loan, until such loan has been repaid or settled in ..... the first argument is that the civil court has no jurisdiction to decide this matter because under section 2-a the determination of the question whether the alienation has been made by the debtor to a person other than the creditor so as to pass a beneficial interest to the creditor is for the deputy commissioner to decide. ..... income-tax commissioners', (1888) 21 qed 313 (a), has pointed out the distinction in the two cases when a court of limited jurisdiction can give itself jurisdiction by a wrong decision on a point collateral to the merits of the case upon which .....
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