Court : Punjab and Haryana
Reported in : AIR1984P& H255
..... suit in one of the modes prescribed in that behalf by o. a, or make such other order as it thinks at, explanation added thereto by the civil procedure code (amendment) act 1976 empowered the court to treat the party which failed to put in appearance as deemingly present if its evidence, or substantial portion of the same, has already ..... the judge an independent arbiter. this is a concept basic to the system that 'sets the parties fighting', in essence, the judge's task is umpiring of a competition which is found sometimes a grim game. during the trial, the judge has to handle many problems which may arise. he is given, or practically he is expected ..... in this manner;the dispute between the parties pertained to the estate of one punjab kaur. the respondents herein filed an application under section 372. of the indian succession act, before the sub-judge ist class, bassi, who had the necessary powers to entertain it, the petitioner herein was arrayed as a respondent. it appears that the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1985]58STC393(P& H)
..... came to be evolved in the erstwhile state of punjab. purchase tax was introduced in the state of punjab for the first time by the east punjab general sales tax (amendment) act, 1968. section 2(ff) was introduced for the first time to define the expression 'purchase'. the definition of the term 'dealer' was changed to include therein a ..... bench decision in bata india limited's case [1983] 54 stc 226, the haryana state legislature again intervened by enacting the haryana general sales tax (amendment and validation) act (no. 11 of 1984). by this amending act, the legislature also added sub-section (3) to the existing section 24, which reads as under :(3) notwithstanding any other provisions of this ..... to be intra vires and so also its reincarnate in the form of section 9(1)(b) as a result of amending act no. 11 of 1984, as also the provision of section 4b of the punjab act.62. one of the questions urged in the petition on behalf of the petitioners was that show cause notices for imposing .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1985]156ITR482(P& H)
..... a division bench of this court in cit v. mangat ram kuthiala [1978] 111 itr 823, while interpreting the said provision held that the said amendment has been made retrospective and has to be deemed to have always been in force. the same view was reiterated in cit v. patram dass raja ..... was to be based '3. the view of the tribunal was based on the unamended provision of section 271(1)(a) of the income-tax act, when the words used therein were, 'in addition to the amount of tax, if any, payable by him, a sum equal to two per ..... , 1,308 as advance tax, he had also paid a sum of rs. 8,500 as tax under section 141 of the income-tax act and, as such, the penalty could be imposed, if at all, only on the balance amount of rs. 3,606 which was payable by ..... penalty of rs. 4,665 was imposed by the income-tax officer on the assessee under section 271(1)(a) of the income-tax act for not filing the return in response to the notice issued under section 139(2) within the period allowed. the amount of penalty was .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)IIILLJ486P& H
..... of experience gained in the working of section 33c the said provision was recast and substituted by the present section 33c by the industrial disputes (amendment) act, 1964 (act no. 36 of 1964). 7. prior to the amendment by act no. 36 of 1964, their lordships of the supreme court considered the scope of section 33c in east india coal co. ltd. v. rameshwara : 1968 ..... petition, the labour court is directed to dispose of the application within a period not exceeding three months, as laid down in sub-section (2) of section 33c, as amended by the amending act of 1982. the petitioner shall also be entitled to costs, which i quantify to be rs. 500. a copy of this order be circulated to labour courts in punjab .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1989]179ITR22(P& H)
..... the circumstances of the case, entertained the additional ground with respect to deduction under section 80j of the act and adjudicated upon the same with regard to both the units.7. finance (no. 2) act, 1980, brought out an amendment retrospectively with effect from april 1, 1972, only, and the new mode of computation provided by sub- ..... of its assessment for the assessment year 1972-73 and accounting year ending with december 31, 1971, claimed deduction under section 80j of the income-tax act, 1961 (hereinafter called 'the act'), in respect of profits and gains for its two units, namely, export wing and vanaspati unit, separately . the income-tax officer, in his assessment ..... section (1a) to section 80j of the act was introduced since then. earlier, the position was different and as such borrowed .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1992P& H223
..... authority could well decide that the work of transporting goods should be mainly left with the trucks and not with the owners of tractor-trolleys. reasons of economy, unfair competition, speed of the vehicle, its roadworthiness and other considerations which have weighed with the authorities being relevant to the decision, its decision on a policy matter cannot be ..... commissioner. as a matter of policy a decision has been taken to permit the vehicles to be used only in a specified area. no provision of the motor vehicles act, 1939 or any rules is shown to have been violated in the process. consequently, the only question that arises for consideration is as to whether or not the ..... of tractor-trolleys is staled to have been taken.the impugned order reads as under:--'the matter has been examined in the light of provisions of m.v. act and rules framed thereunder and it has been decided that permits to tractor-trolley combination may be issued with area of operation of 25 k.ms. of radius .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1993(43)ECC88; 1993LC25(P& H); 1993(67)ELT281(P& H)
..... a.i.r. 1984 supreme court 420. after referring to the entire previous case law on the subject the position of law under the central excises and salt act, 1944, as amended by act 22 of 1973 was summarised as under :-(i) the price at which the excisable goods are ordinarily sold by the assessee to a buyer in the course of ..... be considered for the purposes of granting exemption. the stand of the department in the show cause notice and in the proposed assessment is that after amendment of section 4 of the act of 1944 only trade discount and excise duty is to be excluded in respect of such category of footwears whose price is ascertainable at the time of ..... to direct the respondents to deduct amount of duty at the scheduled rate under the provisions of the central excises and salt act, 1944 (hereinafter referred to as 'the act') while applying notification no. 49/86-c.e., as amended by notification no. 89/87-c.e. the petitioner-company has three manufacturing units in india. one of the units is .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1994)107PLR38
..... contributory provident fund schemes. ultimately state of haryana accepted the demand of the employees of the municipal committees in this respect. haryana amendment act, 1992 (haryana act no. 14 of 1992) (for short called 'the act' of 1991) was passed which received assent of the governor of haryana on april 8, 1992. the notification of this ..... the state. it was on april 16, 1992 that the haryana municipal amendment act, 1992, through received assent of the government on april 8, 1992, was published in haryana gazette. vide amendments introduced in sections 38 and 57 of the haryana municipal act, 1973 provisions was made for pension funds and expenditure thereon. thus fixing ..... opt to be governed by the provident fund scheme. only word 'pension' was introduced as it was in principle decided by the legislature while amending haryana municipal act that the employees would be given benefit of pension, that such provisions was made in framing the pension rules. which do not violate article 14 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)IIILLJ187P& H; (1995)110PLR281
..... order of the labour court dated july 30, 1991 (annexure p-1 with the writ petition) passed under section 33-c(2) of the industrial disputes act, 1947 (for short, the act) on the ground that the same is without jurisdiction.2. dyal singh-respondent (hereinafter referred to as the workman) was working as a conductor with punjab roadways ..... which is not based on an existing right and which can be appropriately the subject matter of an industrial dispute which requires a reference under section 10 of the act.'4. in the present case, it is not disputed that the employer had passed two orders withholding increments of the workman with cumulative effect. the labour court could ..... the arrears that were then due to the workman. the orders withholding the increments had to be challenged in appropriate proceedings either under section 10(1) of the act or in any other forum and only after they were set aside that the workman could claim the computation of the arrears from the labour court. this not .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1995P& H346; (1995)111PLR9
..... who have been studying all through their academic career, which is the minimum qualification for fulfilling the eligibility conditions, from a rural area to provide them a fair chance in competitive examinations like p. m. t. if the interpretation of the petitioner is to be accepted, it will amount to doing complete injustice to the language of the rule.9. it ..... basis. shri guru ram dass institute of dental science and research, amritsar, has been established by srimani gurudwara prabhandhak committee and is a statutory body established under the sikh gurudwara act, 1925. the institute started working with effect from 1992-93 and is under the management of shri guru ram dass hospital and charitable trust, amritsar. the institute is affiliated to .....
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