Court : Punjab and Haryana
Decided on : Mar-01-1973
Reported in : AIR1974P& H95
..... his nomination on 12th february, 1972. in this manner, it was alleged that respondent no. 1 had committed the corrupt practice of bribery as defined in section 123(1)(a)(a) of the act.2. in the written statement, respondent no. 1 traversed these allegations, and so did hari singh, respondent no. 2. the parties went to trial ..... as alleged in sub-paras (i) to (iv) to para, 4 of the petition and thereby committed the corrupt practice of 'bribery' as defined in section 123(1) of the 1951 act.'in support of this issue, the petitioner had summoned two witnesses through court. one was karam singh, sarpanch, and the other was jagir singh. karam singh ..... when votes pertaining to adampur constituency were being counted. he was pressed: 'whose counting agent you were there?' witness then gave the evasive answer: 'perhaps, i was acting as counting agent of sita ram, candidate, a nominee of the republican party.' questioned further, he stated that he did not remember how many votes were obtained by this .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-06-1973
Reported in : AIR1974P& H235
..... on 17th june, 1970. instead of filing replication, the suit was got dismissed.3. thereafter the present application was filed on behalf of jaswant singh and pritam singh minors under sections 151, 152 and 153 of the code of civil procedure, praying for the amendment of the decree passed in his favour in which killa no. 4 of rectangle 34 was .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-26-1973
Reported in : [1974]95ITR308(P& H)
..... will be proper to set out certain provisions of the act. section 2 is the definition section and defines ' assessee ', ' donor ' and ' person '' in the following terms :'2. (ii) 'assessee' means a person by whom gift-tax or any other sum of money ..... flesh and blood and that too an individual and not a body of persons. the learned counsel in this behalf specifically places reliance upon the following phrase in section 2 :' in this act, unless the context otherwise requires.'7. it is not necessary for our purposes to go into this question, because in the instant case the gift was made ..... on jana veera bhadrayya v. commissioner of gift-tax, [1966] 59 i.t.r. 176 (a.p.).. the department being dissatisfied moved the tribunal under section 26(1) of the gift-tax act, and that is how the question of law already stated has been referred for our opinion.4. before i deal with the contention of mr. awasthy, it .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-08-1973
Reported in : AIR1974P& H156
..... court allowed interest at the rate of six per cent. per annum. in my opinion, the trial court in this regard seems to have acted against the mandatory provisions of section 79 of the act which provides that when interest at a specified rate is expressly made payable on a promissory note or a bill of exchange, interest shall be ..... note. that the legislature had in mind such a distinction regarding the use of the two expressions 'maker' and the 'drawer' is evident from the provisions of section 37 of the act wherein the expression 'maker' had been used both in relation to promissory note and the cheque, while regarding the bill of exchange, the expression 'drawer' had been ..... the suit. the lower appellate court holding that there had not been any presentment of the cheques held defendant no. 2 absolved of his liability in view of section 84 of the act and against his judgment the case was taken in appeal to the high court. mohapatra, j., speaking for the bench, held that on a plain reading .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-21-1973
Reported in : AIR1973P& H414
..... referred to as the tribunal, for trial. the tribunal impleaded the shiromani gurdwara prabandhak committee, hereinafter called the committee, as a respondent to these petitions under section 15 of the act.3. the committee controverted the claims of the petitioners and denied the right of the mahant to grant leases for such a long period in lieu of ..... brother jaswant singh and gurbachan singh, uncle of the firsts two. these three, on receiving notices, made petitions nos. 34, 36 and 35 respectively, under section 5 of the act praying that some parcels of land had been leased out to them for consideration for a period of 20 years from sawni 1954 to harhi 1974 by mahant ..... sikh gurdwara. later on, the government published a list of the properties alleged to belong to the said gurdwara. the state government also issued notices under section 3(3) of the act to the persons, who were said to be in possession of some of the properties mentioned in the list so published. among those persons, to whom .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-22-1973
Reported in : [1973]92ITR207(P& H)
..... signed by all the partners. there can be validly in existence an oral partnership, but, for the purposes of the income-tax act, it is specifically provided under section 26a of the act that there should be a partnership constituted under an instrument of partnership specifying the individual shares of the partners, and the precise enquiry ..... the order of the tribunal.10. as regards the first contention of the learned counsel for the assessee, as is apparent from the provisions of section 26a of the act and the rules referred to above, a firm constituted under an instrument of partnership specifying the individual shares of the partners is entitled to be registered ..... the concluding paragraph of the said deed. similarly, the income-tax officer also doubted the signature of shri rabinder kumar on the application for registration under section 26a of the act. the income-tax officer held an enquiry into this aspect of the matter as, according to the assessee, the partnership deed as well as the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-31-1973
Reported in : AIR1974P& H227
..... brings us to the actual controversy in the appeal as to whether the appellants' application under section 20 of the act was maintainable or they had to obtain relief under section 30-a of the act. section 20 and section 30-a of the act are in the following terms.'20. when ever application is made to a divisional canal officer ..... present case. his contention is partially correct. it is, therefore, necessary to set out the pleading which will disclose as to whether the provisions of section 20 or section 30-a of the act would govern the case. in pare, 2 of the petition, it is stated that:'messrs. gurpanch singh, hardev singh, pritam singh, darshan singh, ..... etc. therefore, 'uncommanded area' would actually be an area which is receiving no such supply of water.in this connection, reference may be made to section 3(11) of the act which defines 'culturable commanded area' in the following terms:' 'culturable commanded area' means that portion of the culturable irrigated area which is commanded by .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-03-1973
Reported in : AIR1974P& H185
..... . balwinder singh, (1971) 73 pun lr 716(fb), to which i was also a party and where it was held that in cases, which were covered by section 7(iv)(c) of the act, court-fee had to be paid at ten times the land revenue assessed on the land and not at 30 times. 8. following that decision, i would accept ..... by him cancelled. the value of the property mentioned in the gift-deed was rs. 31,125/- and, consequently, the case was covered by section 7(iv)(c) of the court-fees act, 1870, hereinafter called the act. according to them the suit was not for a simple declaration that the plaintiff was not bound by the impugned gift-deed and therefore, he ..... counsel for the petitioner that the suit was covered by the provisions of section 7(iv)(c) of the act. as provided in the second proviso to section 7(iv) of the act, the valuation for the purposes of court-fee had to be assessed according to section 7(v) of the act and the same, according to the learned counsel had to be ten times .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-22-1973
Reported in : AIR1974P& H152
..... 5/6th being that of his five sons. this, 1/6th share was inherited by his widow under sub-section (2) of section 3 of the hindu women's rights to property act, 1937(hereinafter referred to as '1937 act'). section 5 of 1937 act provides that a person shall be deemed to die intestate in respect of all property of which he has not ..... be left by me, because they have already taken from me their due share and even more than that.' by virtue of section 57 read with schedule iii of the indian succession act, 1925(hereinafter referred to as the act), sections 114 and 115 have been made applicable to all wills made by any hindu on or after the 1st day of january, ..... of b, a person living at the testator's decease. all the bequests are valid.' paras. (1) to (5) in schedule iii of the act provide certain restrictions and modifications in application of the sections applicable to all wills made by any hindu on or after the 1st day of january, 1927. the relevant para to which my attention has been .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-16-1973
Reported in : AIR1974P& H113
..... rights of the secretaries and the treasures as such are not taken away. so the protection of article 31a of the constitution is not available to the statute. section 63 of the act, as mentioned above, lays down the mode of execution of an award against the defaulters of a co-operative society. such a provision has to conform to the ..... , the defaulter can be put in civil prison, if he fails to make payment of the amount mentioned in the writ of demand. there is no indication in section 63 of the act of the circumstances under which the registrar, co-operative societies, may adopt one or the other mode of the execution of the award. in short, the registrar, ..... sweet will. it is a settled law that protection of article 14 of the constitution is also available against procedural laws as well. under these circumstances, section 63(b) and (c) of the act deserves to be struck down as violative of art. 14 of the constitution.3. the learned counsel for the respondents has drawn my attention to sant .....
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