Court : Punjab and Haryana
Decided on : Mar-21-1949
Reported in : [1950]18ITR33(P& H)
..... case of a non-resident, what income, profits or gains are deemed to accrue, or arise, or to be received in british india under the provisions of the act; and from section 42(1), we find that all profits or gains accruing or arising to a non-resident, whether directly or indirectly, through or from any business connection or property ..... , whether such income, profits or gains were received or deemed to be received in or brought into british india [within the meaning of section 14(2)(c) of the act], or whether section 42(3) of the act had any application. the question was not considered in this case, whether the assessees buying of the materials which he exported and sold was ..... tribunal in its order of reference and in their final form they are as follows :-1. is mere purchase of raw material an operation within the meaning of section 42(3) of the act ?2. can any profit arise out of mere purchase of raw material ?3. whether there was any material before the tribunal to hold what proportion of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-06-1949
Reported in : AIR1954P& H298
..... in that area, under sub-section (2) of section 15 and under sub-section (1) of section 20 of the aforesaid act for directions being issued to the pay master of north western railway, lahore division, for payment to him of a sum of ..... hearing of the petition number of interesting and difficult questions arose. one of these questions was whether in view of the provisions of sub-section (2) of section 17, payment and wages act, the order of the learned district judge dismissing the petitioner's appeal was open to revision. another question that arose was whether the order ..... 1944, he appiied to the senior subordinate judge of amritsar, who had been appointed by the provincial government, under the provir sions of sub-section (1) of section 15, payment of wages act, to be the authority to hear and decide for the area concerned all claims arising out of deductions from wages etc., of persons employed .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-23-1949
Reported in : AIR1950P& H271; 1950CriLJ1335
..... of the allahabad high court was called upon to construe the provisions of the u. p. maintenance of public order (temporary) act (iv) [4] of 3947). he expressed the view that the provisions of section 5 are mandatory, and non-compliance with the said provisions makes the further detention illegal or improper. he was of the opinion that ..... to the detenu, but it was clearly his duty to comply with the statutory formalities as soon as the act of 1949 was published in the government gazette of the east punjab. the language of sub-section (5) of section 8 is be clear- and unambiguous that it was not necessary for the provincial government to issue any ..... of the application is that although several months have elapsed since the punjab public safety act. 1949 was enacted, the district magistrate has not cared to comply with the provisions of sub-sections (4) and (fi) of section 3 of the said act.3. these sub-sections are in the following terms:(4) no person shall, unless the provincial government .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-27-1949
Reported in : [1949]17ITR406(P& H)
..... in their opinion been fully rebutted. the second ground on which they based their answer had reference to the language of the proviso to sub-section (2) of section 4 of the indian incomes-tax act as it then existed. of course, this second ground can no longer be said to be a live ground by reason of the rastic ..... to in the above-mentioned judgment in certainly not a presumption of law but is quite obviously a presumption of fact such as is contemplated by section 114 of the indian evidence act. where an assessee having business connections abroad which any result in profit has received remittances from out of the funds of the business carried on by ..... to follow the view expressed in ramaswami pillai v. commissioner of incomes-tax, madras. on an application by the commissioner of income-tax presented under section 66 of the indian income-tax act the appellate tribunal has stated a case and has referred the following question of law to this court for decision :-'whether on the facts proved or .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-09-1949
Reported in : 1950CriLJ344
..... should be quashed because there was delay in the filing of the original complaint.11. no other point has been argued before me. the learned sessions judge acting under section 436, criminal p.c., has exercised a discretion vested in him by law and it is not open to me to interfere with the exercise of that ..... that case were- that after the examination of the complainant and of one witness, the complainant withdrew his remaining witnesses, and allowed his complaint to be dismissed under section 253, criminal p.c. after the lapse of five months, the complainant again filed a renewed complaint on the same facts. the magistrate thereupon issued process against ..... make, and the district magistrate may himself make or direct any subordinate magistrate to make, further inquiry into any complaint which bas been dismissed under section 203, or sub-section (3) of section 204, or into the case of any person accused of an offence who has been discharged :provided that no court shall make any direction .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-12-1949
Reported in : 1950CriLJ3
..... btated above, admittedly the panchayat shikar, puri biradri was not wrongfully and forcibly dispossessed so as to bring the case within the first proviso to sub-section (4) of section 145 which requires that dispossession should be forcible and wrongful. the argument assumes that sita ram obtained possession of the chaubara on 22nd february 1948 on ..... of the preliminary order and the case did not fall within the first proviso to sub-section (4) and that being so the magistrate was not competent to restore to possession the panchayat shikarpuri biradri for the panchayat shikarpuri biradri had not been forcibly ..... until evicted therefrom in due course of law and forbidding all disturbance of possesaion until such eviction, and when he prooeeds under the first proviso to sub-section (4), may restore to possession the party forcibly and wrongfully dispossessed.as stated above, sita bam was in actual possession of the chaubara on the date .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-09-1949
Reported in : AIR1953P& H295
..... common intention of you both did commit murder by intentionaily causing the death of bhagtu chow-kidar of your village and thereby committed an offence punishable under section 302 read with section 34, penal code, and within cognizance of the sessions court, jullundur. and 1 hereby direct that you be tried by the said sessions court ..... death being only an accidental, i do not think it will be safe to convict the accused of murder under section 302, penal code. under section 300 of the code the prosecution has to prove that the act by which death is caused was done with a certain intention or knowledge and as long as the prosecution does ..... grounds of appeal which is substantiated by circumstances he is guilty of committing a rash and negligent act which is covered by section 304a, penal code. i would, therefore, change the conviction from murder under section 302 to an offence under. section 304a and would sentence him to rigorous imprisonment for two years. the sentence of death is, .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-07-1949
Reported in : 1949CriLJ573
..... the said shop himself and it was on 26th jane 1948 that the respondent put his own lock on the aforesaid premises.3. the resident magistrate, thereupon, acting under section 145(1), criminal p.c., passed the preliminary order which reads.whereas i am satisfied from the information placed before me by bishambar nath applicant that then ..... of the 'express motor garage' should be restored to the parties, they being in joint possession. on the rinding that the application was not competent within the meaning section 145, criminal p. g., the resident magistrate bas no jurisdiction to direct that the possession of the 'express motor garage' should be restored to the parties, ..... decision of the magistrate proceeds upon the finding that the applicant had acquired no interest in the premises on the basis of the partnership deed. as stated above section 145, criminal p. c., is concerned solely with actual possession and the question how the party came into possession is not the matter for enquiry in .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-08-1949
Reported in : AIR1949P& H372
..... -fee and jurisdiction?'3. the learned judge relied on a correction slip which relates to the manner of determining the value of the suit for the purpose specified in section 9, suits valuation act and which is in the following words:suits, in which the plaintiff in the plaint seeks to recover the amount, which may be found due to the plaintiff ..... this order and i have heard mr. m.l. sethi for the respondent in this case. he first urges that no revision lies against the order and relies upon section 12, court-fees act. i am unable to agree with his submission on this point. an issue was framed with regard to the value for the purpose of court-fee. a decision ..... learned judge found what the value for purposes of jurisdiction and court-fee was. if in coming to that decision the learned judge has committed an irregularity which comes within section 115, civil p.c., i think a revisional court will be justified in interfering at this stage.5. in my opinion, if i may say with great respect, the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-28-1949
Reported in : AIR1949P& H401
..... there and a wajib-ul-arz being a part of the record of rights any statement contained therein will ordinarily carry a presumption of correctness as provided in section 44, punjab land revenue act. the presumption, however, is indisputably a rebuttable one and its strength must vary according to the circumstances in which the statement purports to have been made, the presumption ..... or group of families concerned and not merely that it has been followed in just a number of cases. in atar singh v. nihal singh and ors. 125 p.r.1884 there were 20 instances of chundawand succession against 12 instances of pagwand succession, but the chief court bench declined to hold the ohundawand rule to have been proved to apply .....
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