Court : Punjab and Haryana
Decided on : Jul-26-1989
Reported in : AIR1990P& H95
..... whereas under the above said rule, the licence could be cancelled inpublic interest, which according to the learned counsel, was ultra vires the act itself. i do not find any force in this contention.3. section 6 of the act does not give powers to the central government to make rules. it only provides for the powers of the central government to make ..... . it has been stated therein inter alia that in exercise of the powers conferred by ss. 5 and 7 and sub-section (2) of s.8 of the aircraft act, 1934, (xxii of 1934) and s. 4 of the indian telegraph act, 1855 (xxii of 1885), the central government is pleased to make the said rules. 4. faced with this situation, the ..... orders in emergency. the power of the central government to make the rules is provided under s. 5 of the act, which reads as under:--'1) the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-26-1989
Reported in : (1990)97PLR161
..... material alteration and their effect of diminishing the value and utility of the building no notice can be taken of such a plea. mere reproduction of the words of a section does not in itself constitute facts. non-disclosure of the facts by the respondent landlady in her petition has frustrated the very purpose of pleading viz. that the tenant be ..... otherwise also that on the other side of the shop in dispute the verandah was included in his shop by babu lal by constructing two walls in the verandah which act of said babu lal is alleged to have been condoned and accepted by the landlady. in view of these undisputed facts having come on record, it cannot be attributed to ..... on one side of the verandah and the only door of the shop was shifted in front of the verandah does not by itself lead to an inference that the act has materially impaired the value or utility of the building particularly when there is not an iota of evidence on record whether the wall has been constructed by digging out .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-28-1989
Reported in : (1990)97PLR1
..... at hissar had been fixed. the rant controller found the evidence adduced by the tenant insufficient to enable him to fix the basic rent under sub-section (2) of section 4 of the act, he then upheld the contractual rent of rs 175/- per mensem as fair rent plus tax. on appeal, however, the district judge, hisar, ..... 10. now it is time to juxtapose and notice the concept of 'annual value ' under section .3 (1) of the municipal act, rateable value' under the delhi act and the rateable value' under section 93 of the corporation act :punjab municipal act delhi corporation act punjab municipal corporation act (i) 'annual value' means- (a) in the case of land, the gross ..... clauses which comprise the provision. our reasons in that regard follow hereafter. we will make an attempt to dissect the provision. clause (b) of section 93 of the corporation act pertains to all kinds of buildings, be they residential, non-residential, commercial, partly one or the other. they may be self-occupied by the owner .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-28-1989
Reported in : AIR1990P& H74
..... candidate possesses the requisite qualifications at the time of first registration. the information asked for vide annexure p-2 is, therefore, clearly contemplated by the provisions of section 32 of the act and is not at all violative of the provisions of art. 19(1)(g) of the constitution.6. the information asked for having not been furnished, ..... or that a person employed by him for the said purpose was convicted of such offence, rendering him liable for removal of his name from the register. section 31 of the act, as reproduced above, empowers the registrar of the council to verify if the candidate was residing or carrying on business or profession of pharmacy in the ..... -1 was required to be renewed every year before 1st day of may. thus annexure p-1 expired on april 30, 1985. under the provisions of section 34 of the pharmacy act, the registrar was toremove the names of the defaulters from the register. thus the petitioners' names must have been removed from the register maintained by the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-28-1989
Reported in : AIR1990P& H156
ORDER1. This petition is directed against the order of the trial Court dt. 14-10-1987, whereby the application filed on behalf of the plaintiff for amendment of the plaint was rejected. The plaintiff-petitioner HolaRam along with one Smt. Ram Piari filed a suit for possession by way of pre-emption claiming themselves to be the tenants on the suit land in equal shares. During the pendency of that suit Smt. Ram Piari plaintiff died. The application filed by her legal representatives to be brought on the record was dismissed by the trial Court by an, order dt. 22-12-1984. Revision petition against the said order was also dismssed by this Court reported as Karan Chand v. Kewal Krishan, 1985 Pun LJ 581.2. After having failed, the plaintiff Hola Ram then moved an application for amendment of the plaint claiming therein that he is entitled to the total land being tenant thereon after the death of Smt. Ram Piari. That application was opposed by the defendants and the trial Court dismissed the ...
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 : Aug-02-1989
Reported in : [1990]79STC1(P& H)
..... amount of freight formed part of the 'sale price' within the meaning of the first part of the definition of that term in section 2(p) of the rajasthan act and section 2(h) of the central act and was includible in the turnover of the assessee.'13. in the present cases, there is no statutory regulation controlling the sale and ..... that the questions should be answered in favour of the respondent.6. it will be apposite to notice the various relevant statutory provisions at the threshold.section 2(h) of the central sales tax act, 1956 :' 'sale price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash ..... g.s.t. ref. nos. 10 to 13 of 1980.2.on applications filed by the excise and taxation commissioner, haryana, under section 42(1) of the haryana general sales tax act, 1973 (hereinafter referred to as 'the act'), the sales tax tribunal, haryana, has referred the following two questions of law for our opinion :(i) whether, on the facts .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-02-1989
Reported in : (1990)86CTR(P& H)13; [1990]185ITR375(P& H)
..... at the rate of 60 per cent. of the purchase price. it has not been explained why it was reduced to 40 per cent. in the act. because of these measures, section 44ac offends article 14 of the constitution. it also imposes unreasonable restrictions upon the fundamental right guaranteed by article 19(1)(g). however, in social interest ..... in detail and has been turned down. we are in respectful agreement with the reasoning and conclusions therein and hold that on a harmonious construction of sections 44ac and 206c of the act, the inescapable conclusion is that the distillery is entitled, rather obliged, to charge a sum equal to 15 per cent. of the purchase price ..... concur in the felicitous formulations articulated in the judgment.8. the first question that calls for determination is the legislative competence of parliament to enact sections 44ac and 206c of the act. the power of parliament to frame laws in respect of income-tax flows from entry 82 in list i of the seventh schedule to the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-03-1989
Reported in : AIR1990P& H93; (1990)97PLR56
1. This/appeal is directed against the order of the first appellate Court remitting the case for retrial after allowing amendment of the written statement.2. The petitioners (for short the 'plaintiffs') filed a suit for permanent injunction restraining the respondents (for short the 'defendants') from interfering in their peaceful possession on the disputed plot. During the pendency of the suit, the plaintiffs were forcibly dispossessed necessitating the amendment of the plaint which was allowed, the relief in the plaint was confined for decree for possession. The learned trial Judge on appraisal of the entire evidence found that the plaintiffs were the owners of the plot composed in Khasra No. 791 and decreed the suit. The defendants being aggrieved by it filed first appeal which was entrusted for disposal to Shri S.S. Kanwal, Additional District Judge, Ludhiana. During the pendency of the first appeal, applications for amendment of the written statement, appointment of a local commis...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-04-1989
Reported in : AIR1990P& H50
..... judgment will be the same as stated in the plant. 2. the plaintiffs were the tenants on the suit land. respondents-defendants filed an application under section 14a(i) of the pubjab security of land tenures act, 1953 fortheir ejectment. the appplication was allowed by the assistant collector 1st grade, gohana vide order dated 24th september 1966 ordering their ejectment. the order ..... trespasser and he has no term and no estate or title. he is merely in occupancy without right and wrongfully.7. article 139 of the limitation act 1908 equivalent to article 67 of the limitation act, 1963 provides a period of 12 years for filing a suit for possession by the landlord against a tenant who continues to remain in possession of .....
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