Court : Punjab and Haryana
Reported in : AIR1953P& H16
..... that section 11 (3) showed that the date of order and the date of communication may be different, it did not support the more important inference that the act contemplated the starting of limitation before the communication of the order to the parties.21. the next case which is relied upon is-- 'swaminathan v. letchamanan chettiar', ..... is in some way pronounced or published under such circumstances that the parties affected by it have a reasonable opportunity of knowing what it contains. in that act section 24 required the decision to be in writing with its reasons and communicated to the parties. the learned judge relied on authorities which are not mentioned, ..... of bombay', 1951 s. c. r. 228, that the provisions of article 13 of the constitution have no retrospective effect and therefore it cannot affect an act which was done before the commencement of the constitution. as the constitution became operative only on and from the 26th january 1950 the powers conferred under article 226 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1953P& H55
..... regard to other years was not made. 4. on 16th march 1949, mr. paras parshad, income-tax officer, issued five separate notices under section 34, income-tax act as amended by act 48 of 1948 on the said firm and on the hindu undivided firm and daulat ram as partners. these several notices were served on the various parties on 2nd ..... calcutta high court, -- 'calcutta discount co. ltd. v. income-tax officer' 0065/1952 : [1952]21itr579(cal) , where it was held that notices issued under section 34 as amended by act 48 of 1948 and the proceedings taken in consequence thereof were in the circumstances of that case without jurisdiction and a writ of prohibition was issued. 44. the view of ..... out the orders of the appellate tribunal. 8. on 26th march 1951, mr. paras parshad, income-tax officer, issued nine several notices under section 34, income-tax act as amended in 1948 in respect of three years of assessment 1942-43, 1943-44 and 1944-45, three each on the firm and three each on the two partners of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1952]22ITR418(P& H)
..... regard to other year was not made.on the march 16, 1949, mr. parshad, income-tax officer, issued five separate notices under section 34 of the act as amended by act xlviii of 1948 on the said firm and on the hindu undivided family and daulat ram as partners. these several notices were served on the various parties on ..... 44, and 1944-45 that notices under section 34 and assessments thereupon are without jurisdiction because :-(i) the notices were issued purporting to be under the amended section 34 - amended by act xlviii of 1948 which has no retrospective effect;(ii) they were barred by time as they were beyond the period prescribed by section 34;(iii) there was ..... judgment of the calcutta high court, calcutta discount co., ltd. v. the income-tax officer, where it was held that notices issued under section 34 as amended by act xlviii of 1948 and the proceedings taken in consequence thereof were in the circumstances of that case without jurisdiction and a writ of prohibition was issued.the view .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H45; [1955]25CompCas72(P& H)
..... be construed as prospective only. applying this test i hold that section 45-o does not apply to pending suits.5. the question, however, arises whether the amending act, 1953 can be made applicable to the present suit at the present stage because a statute of limitation being a law of procedure must be considered to be ..... up, shall also apply to a banking company in respect of which a petition for the winding up has been presented before the commencement of the banking companies (amendment) act, 1953.' i have carefully read this section and in my opinion section 45-o is not retrospective in effect expressly or by necessary implication and further there ..... section 45-c the high court was given the power to transfer all cases pending in any other court immediately before the commencement of the banking companies (amendment) act of 1953 ifthe high court thought fit to do so after giving an opportunity to the parties concerned to show cause why the proceedings should not be transferred .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1956P& H251
..... this section the plaintiffs have been given the right to value the relief claimed. the punjab state legislature by the punjab court-fees (punjab amendment) act, 1903 (31 of 1953) has added a proviso to this section and this proviso reads:'provided further that in suits coming under sub-clause (c), in cases where the ..... not to rights in moveable or immoveable property will be not only unjust but also in-convenient. i am, therefore, of the opinion that the word 'property' in this amendment is used in the sense of a right in the property involved in the case. in the present case lease rights are involved which admittedly are property and therefore court ..... applied to the plaint and the value should be fixed at the market value of the property for the purposes of court-fee and jurisdiction and ordered the plaintiffs to amend the plaint accordingly. the plaintiffs have filed this petition for revision.2. it is obvious from the plaint that the plaintiff's seek a declaratory relief that the lease .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H190
..... to the authorities cited, their lordships think it desirable to make clear their views upon in particular sub-section (3) of section 16 of the contract act aa amended. by this sub-section three matters are dealt with. in the first place the relations between the parties to each other must be such that one is ..... allied industries limited at hamira, a rival concern, & the plaintiff was making an all-out effort to send the defendant-company into liquidation and thus eliminate competition. they also stated, that the plaintiff had in fact moved a petition before the high court of judicature at lahore for sending the defendant-company into liquidation. ..... , resolved that shanti par-bhad would not draw any salary, remuneration or office allowance or any travelling exnenses, while on tour on company's business. certainconsequential amendments necessitated by the resolutions passed at that meeting were also made. 7. the net result of this compromise was that the status of the directors approximated to .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H364
..... of advance tax as provided in that proviso.the learned counsel for the petitioner says that it would be practically impossible for an income-tax officer to amend his order as required by this proviso if completed assessment as referred to therein refers to a provisional assessment for such an assessment takes place long before ..... is another aspect of the case and that is that where there is a possibility of two equally forceful interpretations being put on a provision in a fiscal act, then the interpretation must proceed in a fashion that is favourable to the subject rather than against him. upon this consideration also the reasonable interpretation of section ..... must cover also a case other than that of final and conclusive assessment, which means that it covers the case of a provisional assessment under section 23b of the act. apart from this section 23b. sub-section (1), refers to tax payable by the assessee, which means obviously any tax payable by the assessee. therefore apart from .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1958]34ITR117(P& H)
..... payments of advance tax as provided in that proviso. the learned counsel for the petitioner says that it would be practically impossible for and income-tax officer to amend his order as required by his proviso if completed assessment as referred to therein refers to a provisional assessment, for such an assessment takes place long before the ..... next year. upon this consideration the order of the income-tax officer cannot be sustained with reference to the provisions of section 18a(i)(a) of the act nor that of the commissioner of income-tax exercising powers of revision and affirming the order of the income-tax officer.in consequence this petition succeeds and the ..... ) must cover also a case other than that of final and conclusive assessment, which means that it covers the case of a provisional assessment under section 23b of the act. apart from this, section 23b, sub-section (i), refers to tax payable by the assessee, which means obviously any tax payable by the assessee. therefore apart from .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H63; [1959]35ITR590(P& H)
..... sum received on account of defalcations made good by auditors: gray inspector of taxes v. lord penrhyn 1937 3 all er 468; compensation awarded under the restriction of ribbon development act, 1935: jhonson inspector of taxes v. w. s. try ltd. 1946 27 tax cas 167; compensation paid by agreement for the withdrawal of building plots-from a ..... above the written down value of the plant. the taxing authorities treated the excess as assessee's pro-fit under section 10(2)(vii) of the indian income-tax act 1922, which provides that profits and gains in respect of any building, machinery or plant which has been sold or discarded or demolished or destroyed, shall be computed ..... in excess of the cost price of the land (which was the assessee's stock-in-trade) received by him from government for its compulsory acquisition under the acquisition act was revenue receipt of the relevant year of account'? 3. mr. a. n. kirpal who appears for the assessee admits that the compensation paid to his client by .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1960P& H341
..... march 1951 the custodian applied that possession of the property sold be not delivered to the auction-purchasers. on 28th april 1951 section 17 of the act was amended by the amending act xxii of 1951 with retrospective effect. on 6th august 1951 the objections of the custodian which had been filed in march 1951 were dismissed. on 29th ..... 912: (s) air 1957 sc 628)(supra) their lordships applied the principles referred to before in the matter of prize competitions and observed that competitions in which success depended to a substantial extent on skill and competitions in which it did not so depend formed two distinct and separate categories. sections 30, 36 and 38 of the bengal ..... money-lenders act (10 of 1940) had been held to be invalid and ultra vires the provincial legislature by the federal court in bank of .....
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