Court : Punjab and Haryana
Decided on : May-29-1991
Reported in : [1992]194ITR562(P& H)
..... assessee for offences under section 277 of the income-tax act, 1961, and sections 193 and 471 of the i. p. c. on the basis of false returns, false accounts and inflated items of purchases. pending the criminal proceedings, in ..... be judged as to whether the assessee harboured the required mens rea or not.6. that mens rea is an essential ingredient of an offence under section 277 of the act is clear from the section itself.7. even otherwise, it has been held by this court in parkash chand v. ito (headnote) : 'prosecution was launched against the ..... complaint filed by the income-tax officer, 'a' ward, kurukshetra, against messrs. rulia ram dewan chand and its five partners under sections 277 and 278 of the income-tax act, 1961 (as amended up to date) read with section 34 of the indian penal code was dismissed by the learned trial court on january 3, 1983, on the ground .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-15-1991
Reported in : I(1992)DMC82
..... as such as the same was dismissing as withdrawn. the seeking of divorce by mutual consent is altogether different from claiming divorce otherwise under section 13 of the act. talking this view, we respectfully differ with the view taken by the andhra pradesh high court in silla jagannadha prasad alias ramu's case (supra). as a ..... dismissed as withdrawn.4. the learned counsel for the petitioner submitted that the application under section 25 is only maintainable if a decree has been passed under the act. according to the learned counsel, a decree means either a decree for divorce or a decree for restitution of conjugal rights as contemplated from sections 9 to 13 ..... both of them have arisen out of the same order of the additional district judge, amritsar, whereby on an application under section 24 of the hindu marriage act (hereinafter called the act), the wife was allowed rs. 2,000 as maintenance pendente lite and rs. 6,000 as litigation expenses. 2. the controversy between the parties is .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-06-1991
Reported in : (1992)101PLR27
..... out of the rent claimed with interest upto the date of tender with costs assessed by rent controller can avail of the benefit conferred by the proviso of the act.25. a party cannot be refused a just relief on account of some mistake, negligence, in-advertence or infraction of rules or procedural difficulties. the judgments of ..... pleadings is to avoid surprises to parties. defendants must be told or informed of the allegations against him. it acquires more significance particularly in rent proceedings wherein, the act itself provides for an opportunity to tenant to protect his tenancy by tendering the rent due from the rent claimed, with interest till the date of payment and the ..... by the tenant upto the date of the first hearing in order to exonerate himself from liability to eviction was rs. 10/- and the tenant did in fact, acting on the said representation, deposit nothing less than rs. 10/- as interest in the court on the first date of hearing. the landlord cannot be allowed to approbate .....
Tag this Judgment!Court : Delhi
Decided on : Mar-06-1991
Reported in : 1991RLR431
..... were, in fact, the employees of respondent 1. moreover, respondent no. 1 had ample opportunity to take resort to provision of section 8 of the arbitration act for getting the umpire appointed even before the two arbitrators proceeded with the arbitration proceedings and respondent 1 for reasons known to respondent 1 failed to avail the ..... invalid. in the present case, the arbitrators had taken sufficient time for giving the award and respondent could have taken resort to s. 8(l)(c) of the act for getting the umpire appointed on failure of the two arbitrators to appoint the umpire in consonance with the arbitration clause. in ram kali vs . tulsi, : air1964all231 ..... supra). (5) however, united printing works vs . kishori lal, : air1956cal593 , lays down that the word 'shall' appearing in clause 2 of schedule 1 of the act docs not make the provision mandatory. the court held that if arbitrators failed to appoint the umpire the aggrieved party could take resort to provisions of s. 8(1)(c .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-15-1991
Reported in : [1991]192ITR318(Bom)
..... given in section 173 of the indian succession act also show that it is a right to receive a specified sum and not an aliquot share in the income arising from any fund or property. ordinarily ..... volume 32, paragraph 899, jarman on wills, page 1113, passages form williams on executors and administrators, and the illustrations appended to section 173 of the indian succession act. after referring to the various definitions and meanings of the expression 'annuity', the honourable supreme court observed as under (at p. 509) : 'illustrations of annuity ..... relevant provisions. both these judgments are already overruled by the honourable supreme court. 13. the expression 'annuity' has not been defined under the wealth-tax act, 1957. the said expression 'annuity' has been interpreted in various judicial decisions. in several judgments of the honourable supreme court as well as judgments of .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-01-1991
Reported in : AIR1992Kant274; [1992]198ITR480(KAR); [1992]198ITR480(Karn)
..... excellent way to bring companies to tax, which may be a perfect way of doing justice, but merely in the absence of that it cannot be said that the legislative act is invalid. in murthy match works case : 1978(2)elt429(sc) referred to earlier, there was a classification already in existence between those who are carrying on the activities ..... , etc. a harmonious reading of section 3(1), 3(2) and the schedule brings out thereal content of the saw and the persons liableto pay the tax under the act. assuming thatentry 20c (a) is not worded specifically tocover the person who is engaged in running anursing home, the lacuna if any in thewording of the entry can be ..... nursing home called, 'dr. sattur's sushrushalaya nursing home' as invalid; consequently refund of the tax paid at the said rate is sought.2. section 3(1) of the act provides for the levy and collection of a tax on professions, trades, callings and employments. as per section 3(2), liability to pay the tax is fastened on every person .....
Tag this Judgment!Court : Kerala
Decided on : Jan-31-1991
Reported in : [1991]189ITR711(Ker)
..... whether the dictum laid down in prem bhai parekh' case : [1970]77itr27(sc) will ipso facto apply to the situation governed by section 64(1)(vii) of the income-tax act, 1961, requires further evaluation. that apart, the crucial aspect in prem bhai parekh's case : [1970]77itr27(sc) , as explained in cit v. prahladrai agarwala : [1989]177itr398 ..... the income in question. it cannot be said that that income arose directly or indirectly from the transfer of the assets referred to earlier. section 16(3) of the act created an artificial income. that section must receive strict construction as observed by this court in cit v. keshavlal lallubhai patel : [1965]55itr637(sc) . in our ..... by virtue of all being beneficiaries in the trust can rightly be included in the total income of the assessee under section 64(v) of the income-tax act, 1961. the tribunal was directed to dispose of the appeals in accordance with law and in the light of the observations contained in the said judgment. thereafter, .....
Tag this Judgment!Court : Chennai
Decided on : Jan-21-1991
Reported in : [1991]192ITR27(Mad)
..... contract or otherwise. the conditions are cumulative and unless each of these conditions is satisfied, the property would be liable to duty as per section 10 of the act. on the available materials, there is nothing to indicate that the donees assumed possession and enjoyment of the properties forming the subject-matter of the gifts. equally, ..... rental income from the other gifted properties, the deceased, as the karta, was in possession of such properties and the income therefrom and section 10 of the act contemplated only physical possession and not the character of the capacity in which the deceased donor was in such possession. it was also further pointed out by ..... chettiar, as the karta of the family, was in possession and enjoyment of the income from the gifted properties and, that therefore, section 10 of the act would not be applicable, the tribunal found that the properties had been acquired with the income derived from business carried on by the deceased along with his natural .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-08-1991
Reported in : (1991)99PLR271
..... selection committee should be reinterviewed. this procedure is also not envisaged in the provisions of the statute of the university and, therefore, tin board of management acted wholly illegally and without any authority of law in ordering that the candidates be reinterviewed by an ad hoc committee. as a matter of fact, the power ..... to constitute a selection committee is vested in the vice chancellor. the board of management does not come into picture for this purpose. the board of management acted illegally in ordering that the candidates be reinterviewed by another selection committee.23. the order of the board of management dated august 19,1988 (annexure p-7 ..... and of the board of management dated august 19, 1988 (annexure p-7) to be illegal, ultra vires, null and void and restrain the respondents from acting on the same i further direct that the respondents should appoint the petitioner as a senior scientist sugarcane within a period of one month from today with all consequential .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-08-1991
Reported in : II(1991)ACC583; 1991ACJ775; (1991)99PLR591
R.S. Mongia, J.1. The only controversy in the present appeal is whether the liability of the Insurance Company under the policy is limited to 50,000/- Rupees or it is unlimited The said controversy has arisen in the following facts and circumstances.2. The appellant i. e. the Punjab Dairy Development Corporation Ltd., Chandigarh (in short Corporation) was the owner of milk- tanker No. PUE -5377. On 2nd April, 197b, the said milk tanker was involved in an accident on Tanda Urmar road with scooter No. PDA 4377 coming from the side Dasuya. One Kewal Kumar, who was driving the scooter received injuries. He filed a claim application before the Motor Accident Claims Tribunal. Hoshiarpur, and claimed compensation of Rs. 2,00,000/- on account of injuries sustained by him. After recording evidence, the Tribunal held that the accident took place due to the rash and negligent driving of the driver of the milk- tanker and on the question of compensation, the Tribunal held that the claimant was ent...
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