Court : Punjab and Haryana
Decided on : Mar-29-1989
Reported in : AIR1990P& H57
..... property mortgaged with the board. the observations in dharam singh's case (air 1985 sc 1751) (supra) have also been made in the context of section 67 of the punjab land revenue act. consequently, we hold that the authorities before taking recourse to coercive measures like arrest and detention of the loanees had, in the first instance, to try ..... advanced by the haryana khadi and village industries board (hereinafter called 'the board') to a person can be recovered as arrears of land revenue under sec. 67 of the punjab land revenue act, 1887 is the spinal issue in this writ petition. it also falls for determination as to whether a loanee who has not been able to repay ..... inability to accept it. the board had advanced loan to the petitioners and the sums of money had become due from the petitioners. section 32-a was specially enacted and inserted into the 1955 act by act no. 12 of 1961. it provides in clear and categoric terms that the loans given by the board or interest or costs in .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-29-1989
Reported in : AIR1990P& H1
..... shall stand allotted to serve in connection with the affairs of the board with effect on and from such date as may be specified in such order. section 31(b) of the act provided that with effect on and from the date specified in the order under cl. (a) the persons specified in such order shall become employees of ..... with the affairs of the board and shall cease to be an employee of the government, subject to two provisos which were not concerned in that case. section 31 of the act provides that as soon as may be after the notified date, thegovernment might after consulting the board direct by general or special order that such of the employees ..... as the board) as junior engineers. at that time, the respondents were employees of the board which was constituted in the year 1971. section 30 of the tamil nadu water supply and drainage board act,1970 provided that every person who immediately before the notified date is serving in connection with the affairs of, the department of public health .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-25-1989
Reported in : AIR1990P& H157
..... legal position and the contention with regard to the nominees of the chancellor dominating the scene, is utterly baseless, and hence rejected.4. under s. 9 of the act, the central government is empowered to appoint a chancellor. it has been stated at the bar that before the trifurcation of the state of punjab into the present ..... in the senate having lost the recent election, and he is here to challenge, the very constitution thereof, contending sepcifically. that s. 13 of the punjab university act, 1947 (for short, the act) in so far as it 'gives an arbitrary, unguided and uncanalised power to the chancellor, respondent 2, to nominate 'members on the senate, is ultra ..... vires the consititu-tion and the basic structure on which it is founded. sub-sec. (j). of s. 13 relates to the composition of the university senate and the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-04-1989
Reported in : AIR1990P& H305
..... the landlord had not applied for enhancement of the compensation but the tenant had. the delhi high court enhanced the rate of compensation and gave benefit of the amending act of 1984 and apportioned the compensation as stated above. it was observed as under (at p. 172 of air) :--'now, the question arises how the compensation ..... to agricultural land measuring 49 acres. 1 kanal. 15 marias situated in the revenue estate of sirsa which was acquired under the provisions of the land acquisition act. the tenant was allowed one-fourth of the compensation. the district judge hadignored the case of the tenants on the ground that they were lessees and not tenants ..... april 26. 1976. he referred the dispute of apportionment of the amount of compensation between the landlord and the tenant under s. 30 of the land acquisition act to the civil court. the president tribunal improvement trust, hissar announced his judgment on september 29,1987 allowing one-eighth of the compensation of the land measuring 307 .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jun-02-1989
Reported in : AIR1990P& H336
..... attitude of the revenue authorities of the state. the mandate of the legislature as expressed in ss. 9 and 9-a of the punjab security of land tenures act, 1953, is clear that while introducing agrarian reforms in the country, rights of small landowners in the state have to be protected and the centuries old relationship of ..... with a direction, that the tenant should seek his remedy for getting the alternative land allotted to him for his resettlement on some surplus area under the punjab land reforms act, 1972. against the aforesaid ejectment order dated 8th august, 1975, the respondent filed an appeal before the additional deputy commissioner, amritsar, and the order of the learned ..... the lease money which were decreed from time to time. ultimately he invoked the provisions of s. 9(i) and (ii) of the punjab security of land tenures act, 1953, and filed an application in form k-i for ejectment of the tenant (respondent no. 6) from the land in dispute. the application was allowed by the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-20-1989
Reported in : [1990]79STC94(P& H)
..... made liable to pay tax, the impugned provision was unconstitutional. after this decision; all the infirmities pointed out by the supreme court were removed by amending the act. the amending act added sub-section (3) to section 5, which provides 'in respect of the declared goods, tax shall be levied at one stage and that stage shall be, in the case of goods ..... care of the stage at which the tax has to be paid and the person who is to pay the tax.4. the constitutional validity of sub-section (1) of section 5 of the punjab act was examined by the apex court in bhawani cotton mills ltd. v. state of punjab [1967] 20 stc 290 and their lordships came to the ..... made to messrs. subhash cereals and pulses processing institute, karnal (and other exempted dealers), who were granted registration certificates and were exempted from payment of tax under section 13 of the act. the sale of paddy to these exempted units amounted to rs. 11,30,733.35 on which tax at the rate of 4 per cent would come to .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-20-1989
Reported in : AIR1990P& H300
ORDER1. This petition is directed against the order of the appellate Judge who on appeal affirmed that of the trial Judge whereby respondent No. 3 has (been?) restrained from releasing the amount of the Bank guarantee to the petitioner during the pendency of the suit.2. The National Hydro Electric Power Corporation Limited (for short 'N.H.P.C.' invited tenders in respect of the constructionof Chamoa Tunnel, which is a part of Chamera Project. N.H.P.C. allotted the work to National project Construction Corporation Limited, Chamera (for short 'the Corporation). It was authorised to invite tenders for completion of the project through private agencies. The Corporation invited tenders for the construction of diversion tunnel, i.e. for construction of (i) Tunnel boring allied works and (ii) Down Stream Portal. The tenders submitted by the plaintiff (hereinafter referred to as 'the Contractor') was accepted. The agreement entered into between the Corporation and the Contractor provided for a...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-04-1989
Reported in : [1998]234ITR714(P& H)
..... short-term call deposits made by the assessee-co-operative society in a co-operative bank were 'investments' within the meaning of cl. (d) of s. 80p(2) of the act and qualified for deduction from the taxable income of the assessee-society. 5. we are inclined to take the same view as in the case of cit vs. haryana co ..... assessee, a co-operative society, earned certain income in the form of interest on certain deposits and investments and claimed exemption under cl. (d) of s. 80p(2) of the act. 3. interest or dividend, derived from investment with another co-operative society, is required to be deducted from the total income of the assessee-society. in other words, such income ..... n.k. agrawal, j.1. the following question has been referred by the tribunal under s. 256(1) of the it act, 1961 (for short 'the act') : asst. yr. 1981-82 : 'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the short-term deposits are 'investment' .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-31-1989
Reported in : [1990]181ITR65(P& H)
..... would be allowed under section 37 of the act as replacement cost. the supreme court in l.h. sugar factory and oil mills (p.) ltd. v. cit : [1980]125itr293(sc) and cit v. associated ..... 3. we are not impressed with the argument of counsel for the revenue that such covers would fall within the definition of 'plant' contained in section 43(3) of the act and such an expenditure would be in the nature of capital expenditure. in the alternative, an argument was raised that whenever they are replaced, deduction ..... purchase of tarpaulins and polythene covers to protect the foodgrains stored by it from rain, dust, storm, etc., as revenue expenditure under section 37 of the income-tax act, 1961 (hereinafter called 'the act'). the income-tax officer did not allow the deduction on the reasoning that these items were not being used for packing the material .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-21-1989
Reported in : [1989]179ITR208(P& H)
..... price as on january 1, 1954, had to be considered and not as on february 28, 1970. this he did in view of section 55(2) of the act.2. on appeal, the appellate assistant commissioner agreed with the assessee and found the price fixed by him to be reasonable. the income-tax appellate tribunal, chandigarh, agreed ..... january, 1954, at the option of the assessee.' 5. admittedly, the assessee acquired the land before january 1, 1954, by inheritance and the case would fall under section 55(2)(a)(ii) of the act and the cost of the capital asset has to be taken as on the date of inheritance or the fair market value as on january 1, 1954 ..... acre as on february 28, 1970, in view of the fact that the agricultural land was brought within the definition of 'capital asset' contained in section 2(14) of the income-tax act, 1961 (for short 'the act'), by virtue of the amendment brought on april 1, 1970. the income-tax officer did not agree with the assessee and held that the cost .....
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