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-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 : 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 : 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-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-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-15-1989
Reported in : AIR1989P& H215
..... of panchayats, exercising the power of the director, the official of the co-ordinate rank cannot exercise power on behalf of the government under sub-section (6) of section 102 of the act, while sitting in appeal, on the order of the director. hence, this order, annexure p 8, is clearly without jurisdiction and is, ..... to be an official of the co-ordinate rank was the deputy secretary had not exercised powers on behalf of the government under sub-section (6) of section 102 of the act while sitting in appeal against the order of the deputy director exercising powers of the director. ultimately, it was held in gurcharan singh's ..... by both the authorities below. however, appellate order annexure p. 9 does not deal with disqualification from contesting panchayat election for five years under section 102(2) of the act, specifically. therefore, this disqualification seems to have been removed and taking into consideration this aspect we hold that this disqualification of the petitioner stands .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-14-1989
Reported in : AIR1989P& H247
..... enter into this controversy as to whether the lease could be granted orally or under a writing, for, in our view, it is sub-clause (b) of section 3 of the act which will be applicable to the case of the contesting respondents. thereunder a person shall be deemed to be in unauthorised occupation of any public premises where he, ..... , a lease in contravention of rule 6 is no lease in the eye of law and obviously the panchayat can, in such circumstances, resort to the provisions of section 4 of the act, seeking eviction of the supposed lessee who comes on the scene without a valid title under sub-rule (1) of rule 6. but here, as has been ..... contend on behalf of the contesting respondents that the jamabandi in question established a tenancy from year to year determinable only by a notice in writing under section 106 of the transfer of property act. therefore, the view taken by the commissioner in treating the contesting tenant-respondents as tenants-atwill of such a nature that they had a right .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-10-1989
Reported in : AIR1990P& H83
..... into such allegations would clearly introduce extraneous considerations or amount to prejudging the main issue.2. as a plain reading of the provisions of s. 24 of the act would show either party, i.e. husband or the wife as the case may be, having no independent means, sufficient for its support and necessary expenses of ..... , rajinder kaur can be compensated with costs.' this denotes a grossly misconceived and fallacious approach to the matter in issue. proceedings under s. 24 of the act provide neither the occasion nor the stage for the court to enquire into the veracity or the weight to be attached to allegations in the pleadings of the parties ..... order of the trial court declining the wife's prayer for maintenance pendente lite and expenses of litigation under s. 24 of the hindu marriage act, 1955 (hereinafter referred to as 'the act'), on the ground that the husband's petition for divorce involved 'serious allegations of gross misbehaviour and infidelity' with of course the rider 'however .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-10-1989
Reported in : AIR1989P& H310
..... judge who on appeal reversed the judgment of the trial judge and dismissed the application filed by the husband for the dissolution of the marriage under section 13 of the hindu marriage act. 2. facts first ;-- the appellant husband sought divorce on the ground that the respondent wife had been nagging him in the presence of his ..... illicit relations with his brother's wife. these false allegations did have an injurious effect on the husband. 15. cruelty within the meaning of section 13 of the hindu marriage act is not confined to physical violence but includes mental torture caused by one spouse to the other, the wife had made it insufferable for the ..... was concluded thus (at p. 419of air):- 'to conclude, in our view, the cruelty contemplated, under section 13(1)(ia) of the act neither attracts the old english doctrine of danger nor the, statutory limits embodied in old section 10(1)(b). the cruelty, contemplated is a conduct of such, type that the petitioner cannot reasonably be expected .....
Tag this Judgment!