Court : Punjab and Haryana
Decided on : Nov-17-1989
Reported in : (1990)97PLR27
..... enunciated in the judgment of the supreme court and grant the relief in this case.'5. as regards the single bench judgment, the benefit was being claimed under the amending act and it has nothing to do with the facts of the present case where amendment is sought of the memorandum of appeal after 10 years. moreover, before the learned single .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-28-1989
Reported in : AIR1991P& H143
..... notice was sent vide copy annexure p/ 5. it was pleaded that according to the act, the functions of board and its office bearers were separately defined and the marketing board is entirely different from its office bearers. the relevant sections which define the powers, duties and responsibilities of the board are tabulated in the form of ..... in the written statement filed on behalf of the state, it was specifically pleaded that action has been taken against the board under s. 3(8) of the act becuase it was not functioning properly and was also guilty of mismanagement but no replication has been filed on behalf of the petitioner-board controverting the same. thus, ..... of grounds was irrelevant. similar view was taken by the supreme court in air 1967 sc 1353 while dealing with a case under the city of nagpur corporation act whereby the corporation was superseded by the state government. in that case, it was held that such order of the state government superseding the nagpur municipal corporation .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-04-1989
Reported in : AIR1990P& H144; (1990)97PLR78
..... to the persons concerned under the regulations promulgated by the chandigarh administration on december 29, 1979, in exercise of the powers conferred by s. 74 of the haryana housing board act, 1971, as extended to the union territory of chandigarh, and with the previous sanction of the administrator. in chapter iii are the regulations which provide the procedure for disposal of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-31-1989
Reported in : AIR1990P& H169
..... for executing the scheme. initially, the scheme had to be executed within a period of five years from the date the scheme was notified under sub- sec. (2) of s. 42 of the act. if within the period prescribed; the scheme is not executed, the state government can extend the time to execute the same on satisfaction that it was ..... or may send it to the trust for reconsideration. as observed earlier, the scheme attains finality after its sanction and the issuance of notification under sub-sec. (2) of s. 42 of the act is a conclusive evidence that the scheme has been duly framed and sanctioned. the non-compliance with any procedural provisions is cured once a scheme has been ..... the trust prepare 'an expansion scheme' to promote and control the development of and to provide for the expansion of a municipality in any locality adjacent thereto. sub-sec. (3) of s. 24 of the act provides for the lay-out of the locality to be developed in a 'a development scheme' or 'an expansion scheme'. s. 25. of the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-28-1989
Reported in : AIR1990P& H208
..... own house have to be balanced.11. in order to determine the question raised, it would be expedient to refer to the provisions of the act. under section 2(hh) of the act as amended by punjab act 2 of 1985, the definition of a specified landlord reads as under :' 'specified landlord' means a person who is entitled to receive rent in ..... controversy between the parties in this petition is as to whether the landlord falls within the definition of specified landlord or not. the definition of specified landlord under section 2(hh) of the act is as under :-- '2(hh) 'specified landlord' means a person who is entitled to receive rent in respect of a building on his own account ..... stage.21. with great respect to the hon'ble judge i find it difficult to agree with the observations 'it is no doubt true that under section 86 of madhya pradesh municipal act a state municipal service is required to be constituted by the state and that state has control over the employees in the service so constituted, but .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-05-1989
Reported in : AIR1990P& H292
..... have not been given admis-sion by the private institutions which have been given admission by the private institutions which have been duly approved under sub-sec. (1) of s. 12 of the pharmacy act. according to the board, since the students have given their first preference with a particular institution, therefore, they were directed to be admitted ..... present case, it could not successfully argued on behalf of the respondents that as regards admission in the institution which has been approved under sub-sec. (1) of s. 12 of the pharmacy act, they are not entitled to make admissions according to their own prospectus. it may be that if state aid etc. was given to the ..... institutions only because the board also conducts examinations not only for pharmacists as approved under sub-sec. (2) of s. 12 but otherwise also.16. as regards the central act no. 52 of 1987 i.e. the all india council for technical education act, 1987 which came into force on 28th march, 1988, it has no applicability to the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-11-1989
Reported in : [1989]180ITR144(P& H)
..... assessment year 1972-73 in which reassessment proceedings were started. the question posed is whether the income-tax officer validly reopened the proceedings under section 147(b) of the act to justify the reopening of the proceedings, counsel for the revenue has relied upon a decision of the supreme court in kalyanji mavji and ..... appellate assistant commissioner who accepted the assessee's contention on merits and deleted the addition but held that the reassessment proceedings under section 148 read with section 147(b) of the act were properly initiated.4. the department went up in appeal before the income-tax appellate tribunal (for short 'the tribunal'), amritsar ..... assessment for the assessment year 1972-73 had already been completed, the income-tax officer issued notice under section 148 read with section 147(b) of the income-tax act, 1961 (hereinafter called 'the act'). the assessee challenged the jurisdiction of the income-tax officer to reopen the assessment on the ground that there .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-16-1989
Reported in : [1989]179ITR161(P& H)
..... other institutions of like nature. to achieve the object of the aforesaid purpose, if any business is done, the matter would still be covered by section 11(1)(a) of the act. since the business was carried on solely for applying the receipts for charitable purposes for education and bringing up of poor by giving financial help and ..... facts and in the circumstances of the case, the tribunal was right in law in holding that the assessee was entitled to exemption of its income under section 11 of the income-tax act, 1961 ?'4. the narration of the facts stated above shows that the matter was reopened in view of indian chamber of commerce's case : [ ..... utility for promotion of commerce and trade, not involving the carrying on of such activity for profit within the meaning of section 2(15) of the act, the asses-see would be entitled to exemption under section 11(1)(a) of the act. some of the relevant observations areas follows (headnote of : [1980]121itr1(sc) ) :'where, therefore, the purpose of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-23-1989
Reported in : (1990)81CTR(P& H)338; [1989]178ITR585(P& H)
..... of factory building. it was held that the process undertaken in a cold storage fell within the definition of 'manufacturing process' in clause (k)(i) of section 2 of the factories act, 1948, inasmuch as it involved the production of cold air and, therefore, a cold storage building fell within the definition of 'factory building' and was ..... for use on the surface of the ground and, therefore, the firm purchasing a rig and compressor for digging borewells was entitled to investment allowance under section 32a of the act. relying upon this judgment, counsel for the assessee laid great stress upon the fact that water underground and water on the surface of the ground remained ..... in a cold storage, the production of cold air must also be treated as 'production' or 'manufacture' of an 'article' or 'thing' in terms of section 32a of the act.8. after giving our careful thought to the matter, we fully concur with the view expressed by the tribunal, namely :'... such a plant does fulfil the condition .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-17-1989
Reported in : AIR1991P& H18
..... has to be interpreted liberally giving the rights to the heirs of a person who has unfortunately died but who has filed the application claiming benefit of section 13-a of the act within time. the learned counsel for the petitioner has further argued that there is no evidence on the record of the case that kamla devi at the ..... his widow would certainly have the right to recover possession. if the interpretation as has been put by the petitioner's counsel is accepted, the proviso to section 13-a of the act would become redundant. moreover, no such rider has been put to the proviso that if the landlord dies after the filing of the application within the prescribed ..... , the widow of the deceased dev jit has been allowed to be impleaded as legal heir of her deceased husband by placing reliance upon the proviso to section 13-a of the act which clearly specifies that the widow of the deceased-landlord dependent upon her husband is entitled to make an application.2. at the time of admission of .....
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