Court : Punjab and Haryana
Reported in : (2007)213CTR(P& H)30
..... order passed by him; (b) the appellate assistant commissioner [or the commissioner (appeals)] may amend any order passed by him under section 250 or section 271; (bb) [omitted by the taxation laws (amendment) act, 1975, w.e.f. 1-4-1976.] (c) the commissioner may amend any order passed by him in revision under section 263 or section 264. (1a) where any ..... to in clause (c), from the end of the previous year in which the amount was utilised. explanation: for the purposes of clause (b), 'new ship' or 'new aircraft' or 'new machinery or plant' shall have the same meanings as in the explanation to clause (vi) of sub-section (1) of section 32.]' we have heard learned counsel ..... , then, in respect of that previous year, of a sum by way of investment allowance equal to twenty-five per cent of the actual cost of the ship, aircraft, machinery or plant to the assessee:provided that no deduction shall be allowed under this section in respect of-(a) any machinery or plant installed in any office premises .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)112CTR(P& H)1; [1993]204ITR334(P& H)
..... not available; (iia) search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted about his person any such books of account, other documents, money, bullion, jewellery or other ..... officer, (the officer so authorised in all cases being hereinafer referred to as the authorised officer) to- (i) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept; (ii) break open ..... vitiate the action taken, provided the officer has in executing the authorisation acted bona fide.' 8. although earlier it was necessary that the authorities concerned should not only have reason to believe but such reason should also be recorded in writing, after the amendment in 1975 of rule 112, it is no longer necessary to record the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1988P&H95
..... . state of punjab. ilr (1985)2 punj & har 380: (1985 cri lj1739) for the very reasons struck down the provisions of s.4 of the code of criminal procedure (punjab amendment act (l of l984),. which inter alia provide of for the grant of remand for the specified offences by the executive magistrate as also for the trial of the accused for ..... act expired its place was taken by the ordinance of 1987, which came into force w. e. f. 24th may, 1987. the ..... applicable to every part of india by virtue of the provisions of sub-section (2) of s. 1 of this act, the citizens of india outside india and all persons in the service of the government, wherever they may be and also persons on ships and aircraft registered in india, wherever they may be, were covered. on the date. on which this .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1994)107PLR479
..... lacking in merit is the contention that the action violates article 19(1) (f). this provision was omitted from the constitution by the constitution (44th amendment) act, 1978. the contention is consequently misconceived.7. nor can the action be said to be arbitrary and thus violative of article 14. certain controversy with regard ..... along with the written statement, copies of certain documents including a notification issued by the ministry of civil aviation in exercise of the powers under the aircraft act, 1934 has been produced. a perusal of this notification shows that no building or structure can be constructed 'within the limits specified in annexure i ..... military aerodrome and that the construction raised by the petitioner in violation of the provisions of the punjab scheduled roads and controlled areas restriction of unregulated development act, 1963, is wholly unauthorised. it has been further averred that respondent no. 2 has passed this order in exercise of the power under 'para .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2000)124PLR131
..... carriage.10. in view of the above provisions of act and the rules framed thereunder and the provisions of article 253 of the constitution, the courts are required to be ..... countries or any decision made at any international conference, association or other body.'9. section 4(1) of the act stipulates that the rules contained in the second schedule, being the provisions of the amended convention relating to the rights and liabilities of carriers, passengers, consignors, consignees and other persons, shall, subject to ..... the provisions of this act, have the force of law in india in relation to any carriage by air to which those rules apply, irrespective of the nationality of the aircraft performing the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1990P& H95
..... its opinion it is necessary to do so in public interest.'2. the learned counsel for the petitioner submitted that s. 6 of the aircraft act, 1934, (hereinafter called the act), authorises the central government to make orders in emergency. according to the learned counsel, if the central government is of the opinion, that in the interest ..... therein inter alia that in exercise of the powers conferred by ss. 5 and 7 and sub-section (2) of s.8 of the aircraft act, 1934, (xxii of 1934) and s. 4 of the indian telegraph act, 1855 (xxii of 1885), the central government is pleased to make the said rules. 4. faced with this situation, the learned counsel ..... in this writ petition. according to the said order, the petitioner has been debarred to hold the licence under sub-rule (2) of rule 39-a of the aircraft rules, 1937, (hereinafter called the rules). it provides:--'the central government may debar a person permanently or temporarily from holding any licence mentioned in rule 38 if in .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2005]274ITR620(P& H)
..... deduction is the deposit of the amount in the account maintained by the assessee with the development bank or utilisation thereof for purchase of new ship, new aircraft or new machinery or plant, and, therefore, unless the conditions embodied in sub-section (1) are satisfied the assessee cannot claim deduction. however, this is ..... the return. the relevant extracts of that judgment are reproduced below (headnote) :the conditions embodied in sub-section (1) of section 32ab of the income-tax act, 1961, the fulfilment of which entitles the asses-see to claim deduction on the basis of investment deposit account are mandatory, because the substratum of the claim of ..... the circumstances of the case, the income-tax appellate tribunal was justified to direct the assessing officer to allow deduction under section 80hhc of the income-tax act, 1961, to the assessee when the mandatory condition of filing of audit report along with the return of income, for the purpose of deduction under section .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR2007P& H118
..... is now not of much significance as the provisions of the proviso to section 115 including sub-clause (b) has been substituted by section 12(i) of the cpc (amendment) act 1999 (act 1946 of 1999) w.e.f. 1.7.2002. the said sub-clause (b) of the proviso to section 115 cpc has been deleted and is no longer ..... the constitution. the interlocutory orders passed by the courts subordinate to the high court against which remedy of revision has been excluded by virtue of code of civil procedure amendment act no.46 of 1999, are nevertheless open to challenge and continue to be subject to certiorari and supervisory jurisdiction of the high court. the curtailment of revisional jurisdiction of ..... in the statute. the validity of the amended provisions of the cpc as brought into force by the cpc (amendment) act 1999 w.e.f. 1.7.2002 including that of section 12(i) were considered by the supreme court in salem advocate bar association .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1981P& H269
..... the order so drawn up shall be executable against such persons.'18. section 35b was introduced in the statute in the year 1976 by the code of civil procedure (amendment) act, 1976(act no. 104 of 1976). the object of enacting this provision, as is evident from the aims and objects appears to be to curb the delaying tactics of the ..... of the court.1-d. 88. the above general difference of opinion is reflected in the replies received from the high courts. thus, some high courts favour the suggested amendment, some are opposed to it, while in some of the high courts, there is a difference of opinion among the individual judges of that high court1-d. 89. we ..... .' 1-d. 84. this question has led to a sharp difference of opinion. the replies received could be classified into three broad categories namely, (i) those favouring the suggested amendment, (ii) those opposed to it, and (iii) those accepting it in a modified form, e.g. those which would leave the matter to the discretion of the court rather .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1969P& H12; [1968]22STC335(P& H)
..... constitution of india. in this petition, the validity of certain provisions of the punjab general sales tax act, 1948 (hereinafter called the act), as amended by punjab general sales tax (haryana amendment and validation) act, 1967 (hereinafter called the amendment act) is called in question.2. the petitioner is a private limited company and carries on business of purchase ..... commodities from sales tax, ginned or unginned cotton was included as item no. 29. in the year 1958 by the east punjab general sales tax (amendment) act, 1958, (punjab act 7 of 1958), item no. 29 was deleted from the schedule with the result that cotton (ginned or unginned) became liable to the levy of ..... states and territories have been created, there is no uniform law on the same subject for the same persons similarly situate. the retrospective operation of the amending act goes back to a period when there was old punjab, and that is why, parallel enactment for the union territory of chandigarh or for the transferred .....
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