Court : Punjab and Haryana
Decided on : Mar-19-1989
Reported in : AIR1989P& H257
J.V. Gupta, J.1. This petition isdirected against the order of the trial Courtdated 24th Sept. 1988, whereby on the objection petition filed by the-defendant petitioner against the report of the localcommissioner an issue was framed and thedefendant was directed to produce hisevidence on the said issue. 2. The plaintiff filed a suit for partition. He concluded his evidence and when the case was fixed for defendant's evidence he filed an application for the appointment of the local Commissioner for demarcation of the suit property as provided under Order 26 Rule 9 of the Code of Civil Procedure (for short 'the Code'). Consequently, Tehsildar, Karnal was appointed as local commissioner and he submitted his report. Objections were raised against the said report and thereafter the trial Court appointed Tehsildar (Sales) Karnal as the local commissioner who submitted his report dated 25th Nov. 1987. Against this report objections were filed by the defendant-petitioner. The main objections w...
Tag this Judgment!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 : Mar-30-1989
Reported in : AIR1989P& H307
Gokal Chand Mital, J.1. In a representative, suit preliminary decree for partition of Abadi Deh of village Garhi Sampla was passed by the Sub-Judge 1st Class, Rohtak, on 23rd Feb., 1981. The Court passing the preliminary decree appointed Shri S. S. Dahiya, Advocate, as the Local Commissioner to partition the land. However, later on that Local Commissioner was removed and Shri Vijay Singh retired Tehsildar was appointed as theLocal Commissioner to propose partition in accordance With the preliminary decree. He submitted his report suggesting partition of the Abadi land and against it some of the co-sharers filed written objections. 2. On 14th Oct., 1985 the objectors and/or their Advocates made joint statement before the Court to the following effect: We agree that Shri Sultan Singh Dahiya, Advocate, Rohtak, be appointed referee in this case for deciding objections and any other dispute in the suit 'Surat Singh v. Kehri' Whatever he decides will be binding on all the parties. He will be...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-31-1989
Reported in : AIR1990P& H80
1. The respondent is an agriculturist and applied for grant of tubewell electric connection from nearest urban feeder but he was being given connection from rural feeder whereas tubewell connections were given to Swaran Singh, Baldev Singh, Ajaib Singh and Jang Singh from urban feeder. All the four persons had submitted the test report and deposited the amount after the plaintiff, but they have been given connections from the urban feeder and he is being discriminated against. It was also the plaintiff's case that Ajaib singh and Jang Singh had applied for connections 4/5 years after the plaintiff and they have been given connections from urban feeder and he was being discriminated against.2. Both the Courts found that the plaintiff had deposited the amount and got the testreport submitted earlier to the four persons and yet he has been discriminated against. Since this amounted to violation of the rule of equality the suit was decreed by grant of mandatory injunction directing the PSE...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-06-1989
Reported in : AIR1990P& H235
ORDER1. The landlord-revision-petitioner obtained an ejectment order against Manmohan Singh respondent No. 2, tenant in respect of the shop in question on 4-8-1981. Execution petition was filed for delivery of possession on 31-3-1982 and warrants of possession were duly issued. Bailiff went to the spot and reported on 8-6-1982 that the judgment-debtor was not in possession of the demised premises and it wasSmt. Yashoda Devi respondent No. I who was in possession thereof. Smt. Yashoda Devi respondent No.1 filed an objection-petition on the next day, alleging that the eviction order obtained by the decree-holder was a collusive one and that she was in possession of the premises as an owner and was, thus, not bound by the eviction order. The decree-holder filed a reply that earlier respondent No. 1 had filed a suit regarding the property in dispute and that suit was ultimately dismissed by the Additional District Judge on 28-10-1980. Out of the pleadings of the parties, the following issu...
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 : Apr-12-1989
Reported in : AIR1990P& H53
..... through application moved the central government through the land acquisition collector, pathankot, on march 15, 1971, for the appointment of an arbitrator. no arbitrator was appointedunder section 8(b) of the act in spite of repeated requests.'this court was moved in the year 1973. thus, the question of delay did not arise in this case.6. in ..... upon the landowner to approach this court expeditiously for a direction to the respondents to comply with a statutory duty as enjoined by clause (b) of section 8(1) of the act. it is not explained by the petitioners why they did not move this court for a long period of 18 years. the inaction and delay on ..... the landowners that they were not satisfied with the compensation offered and desired that the appropriate government mayappoint an arbitrator as enjoined by clause (b) of section 8(1) of the act. there is no explanation for not moving the appropriate authority for the appointment of an arbitrator for such a long period. in the instant case, this .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-12-1989
Reported in : [1989]180ITR251(P& H)
..... is no bar to the income-tax officer dealing with the assessment for the subsequent year to compute the loss in the previous year for the purpose of section 80 j of the act.14. the question posed has thus to be answered in the affirmative, in favour of the assessee and against the revenue. this reference is disposed of ..... years was disallowed as it had already been rejected and this rejection had become final. further, the income-tax officer observed that the preconditions for the claim under section 80j of the act for these two assessment years had not been fulfilled. the deduction to the extent of rs. 1,404 for the assessment year 1976-77 was, however, allowed ..... 1972. the assessee filed a return for the assessment year 1972-73 declaring a loss of rs. 41,651. no claim was made for any deduction under section 80j of the act for that year. the income-tax officer did not, therefore, determine the deduction admissible under this provision of law for the purposes of carrying it forward and .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-19-1989
Reported in : (1990)81CTR(P& H)15; [1989]180ITR18(P& H)
..... in the affirmative, to the effect that the expenses incurred for providing refreshment at the meetings of the directors of the corporation would be covered by section 37(2a) of the act, even if the directors were the employees of the corporation and the tribunal was not right in rejecting the revenue's contention.10. the parties are ..... a business expense under section 37(1) of the act. in this case, there is no such policy to provide any eatable to the employees of the corporation. whenever there were meetings of the board of ..... is also an employee of the corporation or the company, refreshment expenses incurred on him during the course of the business would be allowable as deduction under section 37(1) of the act. if a business house makes a provision to provide tea, breakfast, lunch or any other eatables to the employees, such an expense would be allowable as .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-24-1989
Reported in : II(1990)DMC163
..... she is assumed to be illegitimate issue. the counsel for the respondent refuted the facts and resisted the application and contended that in view of section 112 of the evidence act the child shall be presumed to be of girdhari lal as admittedly she was born during the subsistence of the first marriage. otherwise also, no ..... marriage that a marriage can only be solemnized between two hindus if neither of the party has a spouse living at the time of marriage.48. section 5 of the hindu marriage act reads as under :--'section 5.conditions for a hindu marriage : -- a marriage may be solemnized between any two hindus, if the following conditions are fulfilled, namely :-- ..... and ceremonies of either party thereto or by saptpadi and the marriage shall be complete and binding when the seventh step in taken. she referred to section 7 of the act. it was further contended that without observing the ceremonies/customary rites of the either party or taking seven steps around the sacred fire marriage will .....
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