Court : Punjab and Haryana
Decided on : Sep-20-1966
Reported in : AIR1968P& H47
ORDERR.S. Narula, J. 1. This writ petition is mainly based on a complaint about the alleged failure of the respondents to effectively implement the directive of the Central Government dated April 18, 1965 under Section 117 of the States Reorganisation Act, 37 of 1956 (hereinafter called the Act), relating to pay and other matters concerning officers included in the final joint seniority list of the group of services consisting of Superintendents Deputy Superintendents, Assistants-in-charge and Assistants of the Punjab Civil Secretariat consequent on the merger of the erstwhile Popsu State with that of the State of Punjab.2. At the time of the merger of the two States of October 31, 1956 the petitioner was holding the post of Assistant in the Civil Secretariat of the Patiala and East Punjab States Union (commonly known as PEPSU) in a substantive permanent capacity in the time-scale of pay of Rs. 150--10--300. He was consequently integrated with effect from November 1, 1958, in the joint...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-16-1966
Reported in : AIR1967P& H348
Gurdev Singh, J.1. On 30th of October 1968, respondent No. 1, Messrs. Prem Sagar and Company, applied to the District Magistrate, Karnal, the licensing authority under the Punjab Cinemas (Regulation) Act, 1952, (Punjab Act No. 11 of 1952), hereinafter referred to as the Act, for permission to construct a cinema house outside the city of Thanesar on the road leading to Birla Mandir. On inspection of the site by the authorities it was found that it was low lying area, was only 130 feet from the centre of railway track and 500 feet from the local Arya High School. As Rule 19 (1) (a) (ii) of the Punjab Cinemas (Regulation) Rules, 1952, framed under Section 9 of the Act, hereinafter referred to as the Rules, provided that the site of a building licensed for cinematograph exhibition shall not be within a radius of one furlong (660 feet) from a recognised educational institution etc., the District Magistrate declined to grant the license by his order dated the (sic) of September 1964 (copy of...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-25-1966
Reported in : AIR1967P& H279; (1969)ILLJ679P& H
I.D. Dua, J.1. These two writ petitions (C. W. No. 504 of 1964 presented by Shri K.R. Erry and C. W. No. 723 of 1965 presented by Shri Sobhag Rai Mehta) were heard together by a Division Bench consisting of S. B. Capoor, J. and myself and were referred to a larger Bench by one order. C. W. No. 504 of 1964, was initially referred to a larger Bench by Shamsher Bahadur, J. on 27-5-1965 and C. W. No. 723 of 1965 was directed by the Hon'ble the Chief Justice (Falshaw, C. J.) on 24-11-1965 to be heard along with C. W. No. 504 of 1964 because the learned counsel for the petitioner had represented that the points arising in the two petitions were identical. This is how these two writ petitions have been placed for hearing before this Bench.2. The broad facts of the case of Shri K.R. Erry (C. W. No. 504 of 1964) are stated in the order of the learned Single Judge and the facts of both the cases, in so far as their broad features are concerned are given in the order of the Division Bench. I woul...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-18-1966
Reported in : [1967]19STC274(P& H)
ORDERP.D. Sharma, J.1. B.K. Bajaj and K.K. Bajaj, proprietors of Messrs Eagle Laboratories, Patiala, in this writ petition under Articles 226/227 of the Constitution of India have prayed that the respondents, namely, the State of Punjab and the Excise and Taxation Commissioner, should be directed to refund the amount of sales tax recovered from them during the years 1957-58 onwards.2. The facts alleged by them in support of their prayer briefly stated are these. The petitioners have been manufacturing spirituous medicinal and toilet preparation at Patiala for a long time. In pursuance of item No. 37 in Schedule 'B' of the Punjab General Sales Tax Act, 1948, the medicinal (spirituous) preparations containing alcohol manufactured in Punjab were exempted from payment of sales tax under the Punjab General Sales Tax Act. Thus no sales tax was being levied on this medicinal preparation in Punjab. Subsequently the Union Parliament enacted the Medicinal and Toilet Preparations (Excise Duties) ...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-17-1966
Reported in : AIR1966P& H540; [1967]64ITR419(P& H)
S.K. Kapur, J.1. This Letters Patent Appeal against the judgment of D.K. Mahajan, J. dated 5th November, 1962, passed on a writ petition filed by the appellants, arises in the following circumstances :2. The appellants claim to be members of a joint Hindu family carrying on business in coarse cloth under the name and style of Messrs Chhotey Lal Sunder Lal in Jaipur city. The Jaipur Excess Profits Tax Act, 1944 (hereinafter referred to as the Jaipur Act) received the assent of the Maharaja and came in to force on the 22nd August, 1944. Three notices under Section 15 of the Jaipur Act were received by the appellants for the years ending Dewali, 1944, Dewali, 1945, and 31st March, 1946. The appellants deposited Rs. 3,066-9-0 on 13th January, 1947, with respect to the first year and Rs. 5,881-8-0 with respect to the second and third years, under Section 32 of the Jaipur Act.3. There were rapid constitutional changes after August, 1947, with respect to the State of Jaipur, and eventually on...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-22-1966
Reported in : [1974]97ITR323(P& H)
P.C. Pandit, J. 1. This petition under Articles 226 and 227 of the Constitution has been filed by the Lakshmi Narayan Public Charity Trust, through its sole trustee, Dr. Sarmukh Singh, for quashing the notices dated 26th October, 1965 (annexures 'X-1' to 'X-5' to the writ petition), issued by Shri V, R. Tuteja, Tax Recovery Officer, respondent No. 1. 2. According to the allegations of the petitioner, on 30th April, 1941, S. Narain Singh, father of Dr. Sarmukh Singh, created the Lakshmi Narayan Public Charity Trust, which was duly registered under the Indian Registration Act. The trust deed was amended from time to time and the last amendment was made on 7th March, 1957. S. Narain Singh died on 26th December, 1961. He was the sole trustee as up to 3Ist March, 1964, and on account of his ill-health and old age, Dr. Sarmukh Singh was made the sole trustee with effect from 1st April, 1954, and he had been managing the properties of the trust since that time. This trust was recognised as a ...
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